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4993 Uppsatser om Beskattning av carried interest - Sida 17 av 333
Barnets Bästa : ? om rättssäkerhet i Högsta domstolens vårdnadstvister
The purpose of this study was to explore if and how the Swedish Supreme Court are using the concept ?the child?s best interest?. This concept is used a lot in Swedish legislation, but it needs interpretation every time it´s used and is often perceived as unclear. This makes it interesting to see how this affects the individual child´s legal rights. Furthermore I want to see if the Supreme Court listen to the child´s own opinion and if not, are there any justifications to why not.
Bokslut? Den skönlitterära e-boken ur ett läsarperspektiv
The aim of this thesis is to accomplish a user study on how e-book users experience the electronic book, the e-book, as an instrument for reading fiction. The study is based upon qualitative interviews with twelve e-book users and a small survey carried out at the Stockholm City Library. The purpose is to identify the users' incentive for choosing the e-book as a medium for reading fiction, elucidate if and how the interface of the e-book affects the reading experience, and distinguish if there are any factors common to the users in their choice of reading e-books. How the users look upon the future of the e-book is also discussed. Among the people asked in the survey we note little if any demand for the e-book as an instrument for reading fiction.
Libros para todos Folkbibliotek och demokrati i Nicaragua
Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.
Beskattning av pokervinster
The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign poker winnings are taxed as income.
Automatiserad laddning och plundring mellan magasin
This thesis has been carried out within the bachelor program for mechanical engineering at Karlstad University in collaboration with BAE Systems in Karlskoga. The purpose with this work was to design a mechanism and associated parts for loading and unloading of shots between primary and secondary magazine in BAE's new 40mm's ship gun.Parts designed or redesigned among other things a transfer mechanism for shot at loading and unloading, well as a hatch mechanism which makes the shots do not fall out of the primary magazine when making separate use. Various important details have been designed to maintain a good functionality of the mechanism.The construction work has mainly been carried out in the CAD software Solid Edge and its associated FEM module. The construction work has also been carried out on rough calculations for constructed details in order to ensure that they meet the stringent requirements of military use in tough marine environment. Two of the most critical parts of the structure where analyzed with the FEM module for estimating the stresses in the material at the applied load.The final design, which is a result of the thesis, meets the requirement specification and the set targets.
Förskolepedagogers uppfattningar av sitt arbete kring energiomsättningen
The aim of this study is to examine the understanding, preschool teachers, have about their work related to energy conversion in the human body. Through individual interviews, answers have been sought to the following questions: What do the preschool teachers believe they need to know about the link between food and energy? What are the different methods preschool teachers use to workwith the area of energy conversion in the human body?The results show that preschool teachers have knowledge in terms of food and its nutrients as an energy source for the body to cope with. However the more thorough and detailed questions become all the more uncertainty there is about the topic. Preschool teachers on their own initiative do bring up the topic with the children and begin conversations as well as ask questions, perform experiments and demonstrations.
Mervärden inom svensk nötköttsproduktion : kommunikation och drivkrafter
Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.
Vändbord : Lokal Logistik
This thesis has been carried out within the bachelor program for mechanical engineering at Karlstad University in collaboration with BAE Systems in Karlskoga. The purpose with this work was to design a mechanism and associated parts for loading and unloading of shots between primary and secondary magazine in BAE's new 40mm's ship gun.Parts designed or redesigned among other things a transfer mechanism for shot at loading and unloading, well as a hatch mechanism which makes the shots do not fall out of the primary magazine when making separate use. Various important details have been designed to maintain a good functionality of the mechanism.The construction work has mainly been carried out in the CAD software Solid Edge and its associated FEM module. The construction work has also been carried out on rough calculations for constructed details in order to ensure that they meet the stringent requirements of military use in tough marine environment. Two of the most critical parts of the structure where analyzed with the FEM module for estimating the stresses in the material at the applied load.The final design, which is a result of the thesis, meets the requirement specification and the set targets.
Miljöstrategi: Miljökrav, profil, organisation samt medvetande : en jämförelse mellan Ica och Coop
The main reason for this project is my interest of our environment. What are our two largest
grocerychains doing to maintain our environment?
The aim of the project is to show the consumer which similarities and differences there are
between ICA and Coop.
My questions are: What are ICA and Coop doing to satisfy the demands to preserve our
environment, are they going further than they have to?
What do they think is important? Environment, price, consumer friendly?
Answers: ICA and Coop are working to keep up with the demands, but are they doing more
than they have to? The branch is a close world; it's hard to get impartial information.
They are turning towards different consumer groups.
ICA and Coop has different ways to interest consumers, ICA points out the importance of the
meals, while Coop points at the environment.
New questions has risen during my work:
How far will their own brandnames go?
Will ICA, Coop and others have their own farms, producers and suppliers?
How can the consumer be protected?
The competition will decrease with an increase of their own brandnames..
Ägarskifte i familjeföretag : Försäljning till marknadspris via intern aktieöverlåtelse
Sverige riskerar att under de närmaste åren förlora cirka 90 000 företag på grund av dåliga förberedelser inför ägarnas pensionsavgångar. För att säkerställa företagets fortlevnad efter ägarens frånträde bör ett planerat ägarskifte genomföras. Finns ingen lämplig efterträdare inom familjen kan en extern försäljning komma att bli aktuell. För att genomföra ägarskiftet och minska beskattningen finns flera metoder att tillgå. Den här uppsatsen behandlar ägarskifte genom en intern aktieöverlåtelse.
Köpbeteende ? Den svenska kundens benägenhet att handla ekologisk bomull
Syftet med vår uppsats var att undersöka vilken kunskap den svenska konsumenten har om ekologisk bomull samt om de handlar kläder av ekologisk bomull. Vi genomförde en enkätstudie med både kvalitativa och kvantitativa inslag. Enkätundersökningen utfördes i centrala Göteborg vid fem tillfällen under april. Både män och kvinnor mellan 20-60 år tillfrågades. Vid analysen av enkäterna valde vi att ta ut statistik i diagram och tabeller.
En korporativ sjöfartspolitisk utkik? : En fallstudie av tillkomsten av TAP-avtalet, och skapandet av en globalt anpassad marknad.
The thesis examines the crisis that the Swedish-flagged merchant marine underwent in the 1990s, that resulted in a narrow market for the Swedish-flagged fleet. In order to save the industry, the TAP- agreement was created, consisting of three parties, government- market and interest organizations. Purpose in this thesis, is to exam how the TAP-agreement was carried out in relation to the parties, and how it correlates in relation to how the global political economy affected the Swedish maritime politics. Two questions are presented. Is the TAP agreement an expression of Swedish corporatism? Which aspect of Global Political Economy is characteristic for the TAP agreement? A case study is preformed in three steps. The different parties of the TAP-agreement have been interviewed. A comparative study of two Swedish crises has been performed, in order to establish the correlation between them, in regards to corporatism. A survey, with the aim to pinpoint which aspect of Global Political Economy is characteristic of the TAP agreement. Findings in this thesis are that the TAP-agreement was designed through corporatism, and that the most important aspect of all, the Swedish flag was worth saving, for all parties. .
Da Vinci, Van Gogh och lite Picasso : Om konstbilder i skolan
Is there an unwritten art canon in Swedish schools? This work is about the art displayed and used in Swedish schools. The study examines whether there is an art canon in Swedish schools, or not. Through my profession, as an art teacher at a secondary school, I have come to take an interest in this issue. When I use art images in my own teaching it often strikes me that many of the pictures I use are the same as the ones my colleagues use.
Nedskrivning av goodwill - en skyldighet eller möjlighet?
The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.
Livförsäkringsbolag: En studie av intressekonflikter mellan aktieägare och försäkringstagare
The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.