
Sökresultat:
9818 Uppsatser om 24th chapter of the Swedish Income Tax Law - Sida 14 av 655
Resemagasinens paradoxala verklighet : En studie om webbaserade resemagasin
The purpose of this study has been to examine online travel magazines as an information source and as a virtual service scape. The traditional travel magazines are facing a change due to the technological development and the web has become an important platform for both customers and companies. The virtual service scape opens new opportunities for interaction and we found a great interest in examining which possibilities and limitations travel magazines are facing. This study is based on a qualitative approach because we wanted to gain a deeper understanding and a complete picture of our chosen subject. We have completed six interviews; three of them were consultants, one publishing director, one editor and a research student.
Nischbanker - potentiella dynamikskapare
The banking industry is a fundamental part of the economy in Sweden. Despite its importance, the competition and the concentration level within the Swedish banking sector is relatively unexplored. This paper aims to examine the development of the concentration level in the Swedish banking sector during a period of ten years, 2003 to 2013. The examined banks in the study are the four largest banks in Sweden; Handelsbanken, Nordea, SEB and Swedbank, and four selected niche banks, ICA banken, Ikano Bank, Länförsäkringar Bank and Skandiabanken. In order to examine the development in percentage change, there are six selected variables; loans, deposits and borrowings (both public and households), net interest income and return on equity, which are observed during a period of ten years.
Naturhänsynen i FSC-standarden : vetenskap eller gissningar?
The Swedish FSC standard (Forest Stewardship Council) is a level standard used to certify forestry. All the major Swedish forest companies are using the FSC standard, and approximately 50% of the Swedish forests are FSC certified today. In the essay six items within the chapter on environmental issues and biodiversity are examined: the proportion of protected forest, the proportion of annually burnt clear-cut stands, the number of trees with large diameter, the amount of dead wood, the proportion of deciduous trees within a stand and the proportion of deciduous-dominated stands. The FSC standard states a level for all items, and the purpose of the essay is to analyse whether these levels are supported by research within the field of conservation biology. The validity of the levels of the six items is them discussed to evaluate whether changes are required to the next revision of the FSC standard.
Förtroendebyggande i finasiella analystjänster
This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.
Vad har jag gjort för att förtjäna detta? : En studie av kvinnors upplevelser i våldsutsatta relationer
The purpose of this study is to gain a better understanding of women who have been abused by their partners. The study also examines how violence takes shape in a relationship. Based on a qualitative text analysis of three autobiographies and one novel, we have obtained the material for this study. The three selected autobiographies are; "I have not told you everything" by Jessie Andersson, "The nightmare" by Maria Dahlén and "It would be a pleasure to kill you" by Magdalena Graaf and the novel "Hidden" by Liza Marklund. To gain a better understanding of this topic, we have used the following theories; the process of normalization of violence, gender and masculinity.
?And so they lived happily ever after?? : en diskursanalytisk och queerteoretisk bild- och textanalys av läroböcker i engelska för gymnasiet
This thesis consists of a discourse and queer theoretical text and image analysis of school books in English used in the Swedish upper secondary school. The whole content of two school books have been analysed from a norm critical perspective but one chapter in each of them has been analysed more thoroughly than the rest. These two chapters form the major part of the analysis.The thesis? problem formulation and objective derive from a personal experience of being a teacher student and part time teacher in Swedish schools. This experience shows the prevalence of a strong heteronormativity both in the schools? every day life and in the used school books.
Har Expressen fått pippi? : En kritisk diskurs analys av Expressens rapportering kring fa?gelinfluensa
AbstractTITLE Birdflu in the press ? a critical discourse analysis on the tabloidnewspaper ExpressenAUTHOR Per VågebrantSUPERVISOR Malin SveningssonPURPOSE The purpose of this essay is to find out how the Swedish tabloid newspaper Expressen writes about the birdflu H5N1. To be more precise the purpose is to find out how the discourse is constructed. The Birdflu or H5N1 witch is its real name is something that could affect us all, yet very few people know a lot about it. To achieve this purpose I constructed one primary research question:o How has Expressen, in the public media discourse, treated the phenomena we know as the birdflu?This primary research question holds three more specified research questions:o What does Expressens discourse about the birdflu look like?o What actors are participating in the articles?o Why does the discourse look like this?THEORY The theory chapter of the essay contains four different parts.
Skattereduktion : Bör arbetskostnaden regleras i lag
The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.
Vattenringar : En individstudie i folkmusikvågens efterdyningar
This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.
I Huvudet på Pedro Almodovar : - Karaktäristiska drag som format hans filmskapande
This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.
Network Advantages in a Market Entry Context ? A study of the Swedish fashion business
Purpose: The purpose of this paper is to research and analyze how the establishment in new markets of small and medium Swedish fashion companies can be made more efficient from a network perspective. Methodology: The researchers have decided to take a phenomenological standpoint and undertake an exploratory study in order to gain understanding of the phenomenon of market entry and the use of networks. The researchers have chosen to undertake a qualitative study and to adopt an abductive approach. Two ?case companies? have been chosen which are Filippa K and House of Dagmar.
Behovsanställning - en rättsvetenskaplig studie
According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.
Fairtrade coffee, fair enough? : a study comparing Fairtrade certified coffee producers and uncertified coffee producers in Aceh Tengah, Indonesia
This study compare if there is any differences between Fairtrade certified and uncertified coffee producers in Aceh Tengah, Indonesia. The aim was to compare the way the two groups of farmers produces their coffee and see if there were any differences between them, income, post harvest, production etc. During a visit in the district of Aceh Tengah, producers from both groups were given a questionnaire with questions about their farm and their production. The results of the questionnaires showed that the certified producers felt they had benefits being a part of a certified cooperative. Even with the experienced benefits the certified cooperatives gave the connected producers, like agronomy consultation and workshops the uncertified producers had a higher income from the coffee per hectare.
This study also indicated that introduction and presence of Fairtrade and the connection to the world market Fairtrade brings with it, has gained the entire area, for example with more stabile coffee prices..
Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån
Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.
Stadsklimat/Gatuklimat :
The purpose of this paper is to understand the climate of the street and how it can be modified to better meet the needs of the street and the user groups. At the same time the conditions of the street and its surroundings also has to be taken into account. To accomplish this it is necessary to have a broad knowledge of the climate conditions in the city. Therefore an overview of the climate elements and how these are modified in the built-up areas are given. The part of the paper which deals with the city climate has a global approach to be able to give an as complete picture as possible.