
Sökresultat:
9818 Uppsatser om 24th chapter of the Swedish Income Tax Law - Sida 20 av 655
Med handen på hjärtat och kniven mot strupen : En kvalitativ undersökning av de svenska bokningsbolagens verklighet
This study focuses on the booking agencies in Sweden and their point of view on the reality with a focal point from the mass media perspective, which says that they have become rather wealthy because of the changes within the music business. The mass media describes the booking agencies situation as golden because of the economical and technological changes that more or less have paralysed the record industry. The study is performed with a qualitative approach and is based on interviews with relevant individuals from eight different Swedish booking agencies. These individuals have been chosen to match as many different segments in the booking agency business as possible. On account of the qualitative approach it is difficult to generalize the conclusion of the study.
Factors affecting crop insurance decision : a survey among Swedish farmers
Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk.
A tool to reduce the consequences of production risks is crop insurance.
Biologisk mångfald och skogsproduktion : -en målkonflikt i skogen?
The purpose of this work, has been to examine how different actors in the Swedish eco movement and the Swedish forest industry looks at Sweden?s forest policy statement, which claims that environmental goals and production goals should be equal in Swedish forestry. By assembling focusgroups with participants from the Swedish eco movement and the Swedish forest industry, we look at if these participants consider the Swedish forest policy goals equal or not. Conflicts do occur between the two forest policy goals, but also between those and others of Sweden?s environmental goals.
Grön marknadsföring : En guide till grön framgång
The purpose of this thesis is to analyze green marketing and green brand building from a managerial perspective, with the intention to create an implementation guide for companies in the Swedish consumer market. The essay is based on a qualitative approach with a mixture of inductive and deductive elements. We have interviewed five people with close links to green marketing. We have during the study identified a number of touch points to be particularly important in the process of incorporating green marketing. These findings are presented in full in chapter five. We have found that the framework of green marketing is established during the company?s choice of green strategy.
Undervisning av svensk språkhistoria på gymnasiet : Intervjuer med gymnasielärare, samt elevenkäter
AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.
Jacobsberg - Lustträdgård och begravningsplats : En dokumentation, trädgårdshistorisk studie och funktionsanalys
This essay, Jacobsberg ? a Landscape Garden and a Cemetery is a documentation and a historical analyze where I?ve been focusing on the development of the landscape garden in Sweden in relation to a garden called Jacobsberg. The garden was built close to Visby on Gotland in the early 1800s by the assessor Jacob Dubbe, but has since been almost forgotten. My survey aims to depict the circumstances surrounding the creation of Jacobsberg. In what purpose was it built? I?ve also been examine the historical context of the garden?s origins with the intention to define and confirm its architectural style.The essay comprises two major parts, where the first part deals with the history behind Jacob Dubbe and Jacobsberg, and contains an illustration of the assessor?s life and of the garden?s original structure and shape.
Ett tillgängligt och användarvänligt boende : Anpassningsmöjligheter för människor med rörelsehinder och nedsatt rörelseförmåga
In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.
Topikalisering i texter skrivna av inlärare av svenska
The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching. The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.
AppleTM 1 - 0 Allsvenskan : En uppsats om varumärken och fotboll i en föränderlig värld
The purpose of this essay is to analyse and understand how branding can take place in a football organisation. Football clubs have for a long time been seen as non-profit organisations but since money have become a main factor also in football these days the organisations are more or less turning in to commercial businesses. Football organisations have for many years neglected the assets of actively contributing values to their brand. Despite that branding doesn't seem to be seen as important in football organisations as it is for real companies who spend a fortune of money on building strong brands, which makes us curious to find out how this approach can be developed also in football. We are also interested in what the characteristics are and which underlying factors that determines the choice of a football brand.
Sjukdomsfrekvens och utslagningsorsaker hos kor med 12 respektive 15 månaders kalvningsintervall
The incidence of many of the most common diseases in dairy cattle has been proven to be highest during the time closest to calving. It is possible that the current breeding strategy with 12 month calving intervals increases the risk for disease in dairy cattle, which is problematic concerning both animal welfare and for economic reasons. The economic incentives behind a calving interval of 12 to 13 months have mainly been based on milk- and feed- costs and no costs due to diseases or fertility disturbances have been included.The aim of this study was to see if a lengthening of the calving interval would result in lower disease frequency. The hypothesis is that cows with a planned calving interval of 15 months have a lower disease incidence than cows with a calving interval of 12 months due to less number of calvings. Therefore the difference in disease frequency should be larger when compared over a long period of time, such as over lifetime, since cows with a longer calving interval experience fewer calvings.The study was performed between August 17th, 1994, and January 24th, 2007.
Relationers påverkan på destinationsvarumärken : En fallstudie av två destinationers turismnätverk
The purpose with our study is to create an understanding of how tourism stakeholders within a tourism network can affect a Destination Marketing/Management Organization?s (DMO?s) work with the destination branding process. To fulfill this purpose we have clarified different relationships that can influence the DMO?s place marketing. In order to limit our study we have chosen to focus on two Swedish destinations, Öland and Norrköping, and their DMO?s.
HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112
The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.
Amerikanska på svenska : En kommenterad översättning av ett utdrag ur Bill Brysons populärvetenskapliga språkhistoria Made in America
This thesis comprises a translation from English to Swedish followed by a commentary. The source text (ST) of the translation consists of the second chapter of Made in America (1998), a popularised language history by Bill Bryson. The commentary includes an analysis of the ST and the target text (TT), as well as a discussion of the translation process as a whole, and of the translation strategies applied in order to solve the translation problems of the ST. The theoretical framework of the thesis is based on Toury?s notion of norms (1995), from which the following principle for translating is conceived: to transfer the ST information as faithfully as possible but with the modifications necessary to accommodate the source language competence level of the TT readers, which is estimated to be relatively low.
Musiklärare i utbildning och arbetsliv - En studie om musiklärarutbildningar vid Musikhögskolan i Malmö ? ur ett teoretiskt och praktiskt perspektiv
Title: Education and working life of music teachers, a study of the music teacher education at the Malmö Academy of Music - from a theoretical and practical perspective. The purpose of this study is to examine the possible flaws within the single subject music teacher education. The study is based on qualitative interviews of four informants, two recently graduated music teachers, and two representatives of the potential employment market. In the theory chapter we provide the reader with a pre-comprehension of the content and foundation of the music teacher department, as well as the duties of a music teacher. In the result chapter we provide a compilation of the opinions of our informants regarding the music teacher education at the Malmö Academy of Music, as well as the demands and expectations in their profession as a music teacher.
Human attitudes toward large carnivores bear, wolf, lynx and wolverine : a case study of Västerbotten County
Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.