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1351 Uppsatser om Transition rate - Sida 52 av 91
Låt aldrig hoppet försvinna: Amputation ur ett patientperspektiv
Amputation innebär en kroppslig förändring som inte enbart medför en funktionsnedsättning utan även påverkar den subjektiva upplevelsen av kroppen. De personer som genomgår en benamputation utgör en relativt liten patientgrupp sett ur ett samhällsperspektiv, trots detta är den påföljande rehabiliteringen både tidskrävande och kostsam. I sjuksköterskans arbete ingår att tillgodose patienters unika behov samt att i rehabiliteringsarbetet, understödja patienters egna resurser. Det är således viktigt för sjuksköterskan att nå ökad förståelse för de upplevelser som är förenade med en amputation samt att ha kunskap om de faktorer som kan bidra till en hälsosam rehabilitering. Syftet med denna studie är att utifrån ett patientperspektiv belysa upplevelser av benamputation.
Fick algblomningen i Östersjön 2005 några ekonomiska effekter? : Fallet turistnäringen på Gotland
Algal bloom is a naturally occurring phenomenon and occurs in all waters around the world but in recent years, algal bloom in the Baltic Sea has become more massive and more widely spread. When an algal bloom negative effects on the seawater quality, it may have an impact on tourism in the Baltic Sea. The aim of this thesis is to study, through a survey based on a production function approach, whether an environmental change as algal blooms, influenced the Gotland tourist accommodation industry and their "production of attractive overnight? in the summer of 2005. The results show that algal blooms did not have a great impact on companies ?production of attractive accommodations".
Beskattning av skalbolagstransaktioner : Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv
Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.
Nedskrivningsprövning av goodwill - En studie av de WACC antaganden som gjordes av svenska noterade bolag under åren 2007-2009
PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.
Demonstratortest av gassensor baserad på tryckt organisk elektronik och jonledande papper
Researchers at Karlstad University have developed a method for making paper ion conducting. The reasearchers want to test this technique in various applications and produce products that make use of the ion-conducting paper. Hopefully this will drive the development forward and result in new applications for the ion-conducting paper.This study was to test the possibility of manufacturing a gas sensor of conducting paper along with electrodes of conductive polymers printed on the paper. By comparing the paper sensor with an electrochemical cell in which the electrodes of conductive polymer replaces electrodes of metal and ion-conductive paper replaces the liquid electrolyte in the electrochemical cell, it was hoped that it would be possible to measure the oxidation and reduction reactions that a gas could introduce at the electrodes.It was shown that it is possible to measure a potential difference in the range of 0.3 V to 0.5 V between the electrodes when exposing an electrode to 100% oxygen. The reaction that takes place is relatively slow and the reaction rate is partly due to the distance between the electrodes.Since the sensor can measure oxidation and reduction reactions it is possible that, in further development of a sensor, the sensor can be made ??into a versatile sensor with more applications than gas measurement as there are many more ways to oxidize or reduce the electrodes than by exposure to oxygen.During the study there have been discussions and meetings held with various companies in the sensor industry to be able to specify what the market demands of a sensor made ??of paper and the requirements that must be placed on the sensor for it to be interesting for the companies..
Produktivitetsförbättringar : - förhöjning av produktiviteten vid mekanisk verkstad genom förkortade transportsträckor och standardiserad bearbetning
The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more efficient locations, the total transportation time will be reduced by 55 %.
Alternativ till fortsatt elektrisk generering i Olidan
In this thesis a possible cost effective runner change of some of the units in the hydroelectric power station Olidan is investigated. The possibility to drive a unit at the same efficiency point through a change of the turbine shaft speed and the rate of discharge is tested. Furthermore the theories behind model testing, determination of efficiency increase from model to prototype and efficiency measurements shall be discussed and analyzed with Olidan as a starting point.A predicted curve has been built on information from model tests and field measurements on the existing runners and runner data from the test of the new model. The predicted curve shows the difference in efficiency between an existing runner and a modern one. It is the difference in efficiency that is used in the calculations that are to show whether changing to a pair of new runners will be cost effective or not.
Distriktssköterskors arbete kring födoämnesallergier på barnavårdcentral
Att arbeta som distriktssköterska innebär att främja hälsa och förebygga ohälsa. Syftet med denna studie var att undersöka hur distriktssköterskor arbetar kring födoämnesallergier på barnavårdscentral. Symtom och tecken är ofta diffusa och kan lätt förväxlas med vanligt förekommande spädbarnsproblem såsom mag- samt hudbesvär. I databaserna Cinahl och PubMed söktes artiklar för en vetenskaplig förankring. Material som handlade om medicinsk forskning fanns det ett stort urval av, däremot fanns inget material kring familjernas upplevelser av vården ur ett omvårdnadsperspektiv.
Växelkursens betydelse för utrikeshandel : En jämförelse mellan ett EMU-land och Sverige
Uppsatsens syfte är att analysera den nominella växelkursens påverkan på utrikeshandel och göra en jämförande studie mellan ett EU-land (Sverige) och ett EMU-land (Tyskland). Fokus för denna undersökning kommer att ligga på vad som skedde med utrikeshandeln under de två ekonomiska kriserna på 2000-talet, men även ge en generell bild för utrikeshandeln under hela perioden 2000-2010. Uppsatsen avser att besvara om det finns några skillnader i hur ländernas handel påverkades under kriserna med avseende på växelkursen, samt om handelssammansättningen av handelspartners förändrats. Detta kommer undersökas för att se hur Sveriges utrikeshandel påverkats av att stå utanför EMU.Resultaten visar på att den nominella växelkursen inte haft stor betydelse för utrikeshandeln under den undersökta tidsperioden. Både export och import har ökat under perioden, men det går inte att finna någon direkt koppling till växelkursförändringar.
Askgödsling och dess lämplighet i torvmarksskogar tillhörande Sveaskog Förvaltnings AB : en litteraturstudie
During whole-tree harvesting, there is a risk that the soil will become impoverished of nutrients. To prevent this, nutrients are returned to the harvested site as wood ash. This action also reduces the risk of soil acidification. Nevertheless, the ash does not result in any increase of tree growth if it is added on mineral soils, which is where the measure is most commonly used in Sweden. Due to the lack of growth response, the interest from landowners is small, which is why ash amendment today is not done enough to compensate for the need.
Utveckling och applicering av en aviditets-ELISA för bovint respiratoriskt syncytialt virus :
Bovine Respiratory Syncytial Virus (BRSV) is a common cause of respiratory disease among young cattle. The virus causes severe losses; the herd mortality rate can sometimes be as high as 20 %. In this study the avidity (i.e the antigen binding force) of BRSV specific antibodies was measured to see if there was a difference between antibodies produced during an acute phase of infection and antibodies produced by earlier infected animals.
A commercially available ELISA-testkit against BRSV-specific antibodies was used and an incubation step with 6M urea was added. The effect of the urea is that it breaks the weak bonds between antibodies and antigen while the stronger bonds remain intact.
Four different groups of animals were included in this study; seven calves that were naturally infected, three acutely infected calves with known time of infection, five cows that were seropositive during several years and four experimentally infected calves that had been a part of a vaccine trial.
The results of this study showed that antibodies produced during the acute phase of an infection had a low avidity and that the avidity increased with time after infection.
Frontlinjebyråkraternas handlingsutrymme vid övergången till Etableringsreformen
Title: [Frontline bureaucrats discretion in the transition to Establishment Reform]This essay aims to study discretion among frontline bureaucrats as an important factor in the integration of immigrants. In contrast to other studies of discretion this essays has its focus on a new establishment reform that has been recently legislated. The theoretical frame is based on the concept of frontline bureaucracy developed by M. Lipsky (2010). In the analysis of the discretion in this specific area I have been inspired by I.
Betydelsen av hästens hud och päls för reglering av kroppstemperatur i kyla ? vad händer vid klippning och täckning?
The horse is a homeothermic animal and to keep a constant body temperature in winter season is important. Acclimatisation is to provide means for a good thermal insulation consisting of skin, hair, and an outer air layer. The skin covers the horses body and it is composed of three main layers where the top layer of the epidermis consists of dead keratinized cells that are constantly being sheed. The dermis is composed of collagen connective tissue that give the skin its strength. The bottom layer with subcutaneous fat provides a thermal insulation and can be used as an energy reserve in cold weather.
Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.
Comparison between different freezing and thawing methods for human spermatozoa
Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.