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9818 Uppsatser om 24th chapter of the Swedish Income Tax Law - Sida 34 av 655

Förändringens tider i fastighetsbranschen : En studie på utvecklingen före och efter finanskrisen 2008

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

En helt vanlig Idol : Identitetsskapande processer i Aftonbladet och Expressen

The aim of the study was to examine how Swedish tabloid journalism presented the contestants in the Swedish version of the reality show Idol 2009. We wanted to see which approaches tabloid news papers use when constructing the public identities of them. We have used text analysis to examine 37 articles and nine front pages with focus on the words, propositions, comparisons and parables that describe four of the contestants. In addition we have looked at myths and connotations shown in the pictures by using a semiotic analysis. The results show that the Swedish tabloids tend to describe the contestants in relation to their performances and personalities.

Välfärdsregimer och hälsa - en litteraturstudie om determinanter på makronivå

Introduction: Public health researchers have long been focusing on investigating health inpopulations through determinants such as income inequalities. Nevertheless, incomeinequalities can be considered an effect of the organization of welfare regimes. The publichealth status is largely affected by the organization of welfare regimes and consequently thereare large differences in health within and between welfare regimes. How are these differencesdistributed and how can they be explained?Aim: To compare health between welfare state regimes with the use of Esping-Andersen?swelfare regime typology and to investigate the relationship between welfare statedeterminants and health.Methods: A literary review based on 12 scientific articles.

Den ideologiska spegeln - en studie kring hur ideologisk-diskursiva ramar skapas inom ramen för ett politiskt parti

AbstractOne aim of this thesis, has been to explore how discursive frames are constructed, frames to relate to, compare with, and therefore be part in shaping political subjects. The other aim has been connected with a more empirical platform, where I wanted to discover how these frames are established and structured discursively within a political organization, among its members; in this case with a foucs on the Swedish social democracy and its former leader Olof Palme. The thesis starts with a theoretical presentation and discussion, where focus is on the concepts of ideology, discourse theory in the form of Laclau and Mouffe, and narrative theory. The concepts will be presented and discussed, and also related to the other concepts to see their theoretical potential, both ontologically and epistemologically. Finally the theoretical rudiment is linked and analyzed with the empirical material.

Wilhelm Reichs mottagande i Sverige psykoanalys, marxism, biologi och kosmologi

In this essay I have been writing about the psychoanalyst Wilhelm Reich. It was written at the Library School in Borås as a contribution to the struggle of the maintenance of the free word. In the essay I have been concentrating on how Reich was received in Sweden from the publication of his first book 1927 to the year of 2000. The work started with a biographical chapter and a chapter about Reich's scientific development, which was divided into three phases: one psychoanalytical and Marxist, one physiological and biological and a third phase that makes a synthesis of these in a cosmological form. The analytic material has been books and articles from periodicals and papers.

Manlig förskollärare sökes : En studie av manliga pedagoger i förskolan

The purpose with this essay is to get a deeper insight into why there is a lack of male educators in Swedish preschools. I also want to know which role the male educators have in comparison to the female educators. This essay builds on four questions, which covers:The cause of the lack of males in Swedish preschoolsIf there are any gender bound expectations on male educators in the Swedish preschoolsWhat the woman educators perceive about the roles of the male educators in the Swedish preschoolsHow the male educator experience his own work in a workplace dominated by womenThe method I have used is a qualitative interview study in which I have interviewed four male educators and two woman educators from three different preschools. The result of this study shows that male educators gave different reasons to why there is a lack of male educators in Swedish childcare. According to the male educators the reason for this situation is that there is a worry to be seen as a feminine person, get singled out as a pedophile and that the childcare sector has low status.

Kvinnorna vid makten : En fallstudie om skillnader och likheter mellan svenska och amerikanska kvinnliga ledare.

 The purpose of this case study was to view if there were any differences and similarities between Swedish and American female leaders, with focus on the Swedish female leaders. We also wanted to find out if the American female leaders had problem whit the classcelling.Our case study is a quality method, because we wanted to reach the dep't that quality methods can reach. We interviewed four Swedish female leaders and tried to get in touch whit American female leaders but whit out any success. So instead we analyzed already existing research about the American female leadership. Our result showed that there were some differences between the two countries; in the same time we also found similarities. The classcelling tends to exist more in Sweden than in the US.   .

På spaning efter en kärnverksamhet : vilken är egentligen folkbibliotekets huvuduppgift?

The aim of this two-year masters thesis is to look for the Swedish public library´s core business, using theories about competence. The approach is qualitative. It is done by studying the Unesco Public Library Manifesto, the Swedish library legislation, the education in library and information science, two important Swedish library related journals and by asking public librarians about their work and point of view regarding competence.The research shows mainly two sides of the core competence of public librarians: information technology competence and literature knowledge. The conclusion is that the two meet in the idea of mass education, which could therefore be called the Swedish public library´s core business..

Sponsring i Sverige

The purpose to this study is to find an understanding of the effects of how sponsorship can affect companies and their business and at the same time get a better understanding of how sponsorship is or can be used as a marketing tool in today?s marketing. By using a quality research method we have chosen to use a half structured research method to make it possible to find out how sponsorship as a marketing tool can be used from a company perspective in relation to our chosen thesis. To enhance the readers understanding we describe the base of sponsorship and principals for sponsorship, after that describes a deeper perspective of sponsorship, what sponsorship is, and what factors are needed to be taken into consideration. Further on we illustrate the figure that later on will constitute the analysis with attributes like: association, exposure, relations and integrated communication.

Svenskhet på Flashback forum? : Idealtypsanalys om Svenskhet utifrån fyra implicita kulturdefinitioner om svenskhet/svensk kultur på Flashback forum

Swedes and Swedish Culture are controversial political subjects in Sweden. The definitions for Swedish culture are very vague and what is the answer to the question: Who can be called Swedes? It has been debated in Sweden more since Swedish Democrats crossed the four percent threshold necessary for representation in the Swedish parliament. Swedes or Swedish culture on a large internet forum with 2 million visitors per week called Flashback forum is material for this thesis.Flashback forum has currently more than 50 million posts published and has more than 970 000 users. Flashback forum is more and more often mentioned in Swedish media.

Strategies for Goodwill Allocation

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Rörlig ersättning till VD : Hur påverkar det företagets lönsamhet?

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Det förstärkta laglottsskyddet : Vid generationsskifte

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Luftläckage I Småhus : Hur de upptäcks och attityderna till dem

Air tightness in new buildings has been discussed for several decades. But the knowledge in the subject is low. With tougher requirements from the Swedish government about energy consumption for a new building required competences how these shall be met. It's not only the thick mess of insulation that are important, it's also the air tightness. This report is about air leakage in Swedish houses.

Samma rätt oavsett ålder? : En studie om åldersdiskrimineringsområdet i svensk rätt

The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of discrimination in Swedish law, a lot more opportunities to make exceptions from. Given the fact that the exemption rules are vague, it is difficult to determine whether the protection against age discrimination is in fact a protection at all. The purpose of this essay is to describe what the law regarding age discrimination means.

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