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2378 Uppsatser om Active-rules - Sida 4 av 159
Visuell handelsortering av furu och gran
This essay concerns the visual trade grading of pine and spruce.In the 1800s developed rules for sorting of wood. The rules used to facilitate the export trade.The terms of the regulatory sorting systems developed in the 1900s. While it still used some of the older terms.The essay deals with how the grading rules affect the use of wood and how the rule work and how the terminology works.Some of the terms used for sorting are O/S, Kvinta, Utskott and A,B,C,D.You sorting by counting the numbers of knots, cracks and other characteristics of each piece of wood.The sawmills have much influence in how the rules developed.Today it is often already determined in the sawmills which uses each piece of wood most have..
Utomståenderegeln i 57:5 IL
AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.
Pivot - en aktiv sittmöbel för kontorsmiljö
The purpose of this project was to invite a changed perception of active sitting, to introduce a more active way of sitting in office environments and destigmatize an active sitting posture such as straddling by giving active sitting products conscious aesthetics based on environment and positive associations. The goal with this project was an active sitting product for office environments with aesthetics considered encouraging to movement in a relaxed way, regardless of age and gender, and connect to materials and aesthetics related to activity, experience and recreation. Horseback riding, retro style surfing and skateboarding was an entry of investigation. The project was based on existing active sitting products, their function and production techniques. It was not a part of the project to investigate new models of sitting.
Den osynliga uniformen : Boendestödjares erfarenheter av regler och gränsöverskridningar inom socialpsykiatrisk verksamhet
This study is inspired by research about alliance as a common factor. The purpose is to explore the positive experiences among community-based social support workers when breaking the rules with their clients. The study questions in which situations they broke the rules and how they handled these situations related to their clients and colleges. Qualitative, individual interviews were made with four community-based social support workers who had such experiences. The results were analysed through an hermeneutic approach using Johan Asplund's theory of social responsiveness.
Ridningens pedagogik
The purpose of this study has been to look how pedagogic process interacts in horse riding lessons. In order to research this problem I have used an ethnographic approach and during a week I observed ten riding lessons in two separate Riding house in the south of Sweden. In my theoretical frame I have used Michel Foucault ?Discipline and punish? as a toll to make clear how dominance and submission is present and active in the horse riding education.
The conclusion shows how dominant power rules by its presence and creates submission, stability and feeling of security. The discipline is used to create a feeling that will bring the riders to new experience and develop their talent.
Vilka faktorer påverkar företags val av redovisningsregelverk
Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.
Uttagsbeskattning och beskattningsinträde : En analys av förenligheten med etableringsfriheten
AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.
Jakten på de optimala lösningarna : En vetenskaplig essä om förskollärarens ansvar och yrkesetik
Swedish childcare has undergone radical changes in the last 15 to 20 years. It has evolved from kindergarten to pre-school, in other words, gone from simple childcare to an active learning environment with the child as the center. Official documents, such as the pre-school curriculum and other guide documents, define the role and work ethics of the pre-school teacher. In my thesis I argue that it is essential to have an ongoing and continuous discussion at pre-schools on the practical applications of these frameworks and ambitious goals.What do you do when you simply cannot give every child the individual time they should have according to rules and regulations? How do you stay an active and present pedagogue in today?s pre-school with large classes and heavy workloads? How do you establish a common professional work ethics within a pre-school so that all children are treated equally? In my scientific essay, I examine these issues based on a real-life situation: Ellen in the hallway.A pedagogue must continuously make balanced decisions based on rules and regulations, on life- and work experience which, in many cases, contradict each other.
Gränsen mellan aktiv och passiv försäljning. En analys av konkurrensreglerna på marknaden för anläggningsmaskiner
The essay focuses on the blacklisted restriction of passive sales in the block exemption to Article 101 TFEU on vertical agreements. It confirms the authors' thesis that the distinction between active and passive sales do not cause any problems in the theory, but that the reality shows the opposite. The analysis further shows that more detailed guidelines probably would not solve the problem but rather it is the objectives behind the rules and practice that causes confusion.The essay questiones whether the changes in the new guidelines for the block exemption also involves a change in the Commission's approach to the restrictions on passive sales when the same purposes as before lies behind the rules, where the goal of an integrated market is the most important. The impact of the so called "economic approach" within practice since the 1990s, when it was first introduced, suggests that changes are slow. The essay requests a greater openness to the fact that the realization of a single market and the desire to move closer to the commercial reality of companies collide.One proposed solution is given, where the rules would be designed so that 'absolute territorial protection' is prohibited, contractually and de facto, and that it is left open for companies to determine if their actions lead to this.
Rätt till skadestånd enligt upphandlingsreglera : utformning av beviskraven för ett rättssäkert och ekonomiskt effektivt upphandlingsförfarande
Rules for damages that are effective are important to create legal security and a public procurement that fulfil economic effectivity. Those rules are effectivly created for example when the demand of evidence is possible for the damaged supplier to fulfil. Yet the rules cannot be too low without leading to an uncertain procurement for the public purchaser. Thus one have to balance the interests of a public purchaser against the interests of a damaged supplier. This balance leads to a public procurement involving rules of damages where the public purchaser cannot escape duty of damages just because the demand of evidence is too hard to fulfil..
Skillnader mellan katalogiseringsregler för ljudupptagningar: En fråga om syften och principer?
The aim of this thesis is to describe and compare the cataloguing rules for sound recordings: the rules used by a specialised archive and common libraries respectively. We will put the rules in relation to purposes (the objectives of a bibliographic system) and principles (directives that guide the construction of a bibliographic language). The first question to be answered is in which way the set of rules used by a specialised archive differ from the one used by common libraries. The second question examines if and how the differences can be derived from purposes and principles. The sets of rules studied are KRS (chapter 6) and the Swedish version of the IASA Cataloguing Rules (1999), worked out by the National Archive of Sound and Moving Images (SLBA).
Hur hållbar är serogrisproduktion? :
Raising pigs in absence of a number of certain diseases is called Seroproduction in Sweden. Internationally it?s called SPF (Specific Pathogen Free) ? Production. It results in higher growth, lower feed consumption, and lower medicine consumption. The pigs are produced under the same concept, but the rules vary a bit between countries.
"Sist in - först ut" : Hur turordningsreglerna förhåller sig på den svenska arbetsmarknaden idag?
Abstract The subject of this thesis is the priority rules that apply in connection with mining activity. Already back in the 1800s, there were rules in the so-called Lego Charter concerning protection of workers, mainly servants. When the first modern trade union was founded in the 1870s, also developed a collective agreement. These agreements were the order of priority clauses had to intend to ensure employees' working lives. Exceptions had to be done by ensuring that individual employees' dependents. In 1974 the Act on employment entry and had intended to protect older workers.
Aktiva ägares påverkan på svenska börsbolags lönsamhet
This thesis investigates the effects of active ownership on the return on assets (ROA) of Swedish listed companies during the years 2003 to 2013. Active ownership is operationalized based on the probabilistic voting model that is used to calculate the minimum amount of shares the largest shareholder needs in order to possess control of a contested vote at the shareholder meeting. We study the three largest lists on the Nasdaq OMX Stockholm, having 1454 observations from 207 companies to test our hypothesis. The main result from the study is that there's a significant positive relationship between active ownership and ROA during the investigated period. The active owners' relative strength also proves to have a significant positive relationship to ROA..
Skattekonsekvenser av generationsskiften i fåmansföretag : -En analys av befintliga regler
A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.