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4993 Uppsatser om Beskattning av carried interest - Sida 18 av 333

Informationssökning en del i vuxenutbildningen. En studie av vuxenstuderandes informationssökning i olika studieformer

The purpose of this essay is to investigate adult students information seeking. We draw a distinction between traditional timetabled studies, flexitime studies and external studies. For many adult students flexitime studies and external studies involve a new kind of studying. The new types of studies entail that adult students must apply themselves to more information seeking. In our study we investigate how the students proceed when seeking information.

EN ÖKANDE BOLÅNEMARGINAL - En redogörelse för penningpolitikens inverkan på bostadsmarknaden - Nationalekonomi

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

LEAN produktuveckling : Ett arbete om kunskapsbaserad produktutveckling med fokus på tvärfunktionellt samarbete & lärande

Lean Product Development is a knowledge-based business concept in order to maintain high quality, meetcustomer requirements and to make product development more efficient. An important part of the processis to add a lot of resources at an early stage and execute the development as an iterative process betweendepartments exploring many alternatives thoroughly. The work focuses on how Lean ProductDevelopment is carried out and explores how to manage interaction between different departments andexpertise with regard to cross-functional collaboration and knowledge sharing i.e. learning.The information for the studies was gathered at a major Swedish company from two projects. The projectswere carried out as cross-functional and possible key factors for cross-functional collaboration wasidentified.The results have been correlated with theories of Lean, Product development, Lean product developmentand Learning.

HÅLLBARHETSREDOVISNING FRÅN BANKER : Vilket intresse har företagskunder och påverkar redovisningen kundernas förtroende till banken?

Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.

Konstverksamhet på folkbibliotek med utgångspunkt i statliga kulturpolitiska direktiv

This master thesis is about art activity in the public library. The essay takes its starting point from Government cultural political directives and my purpose has been to study how these are followed up in the municipal level. My survey takes place at the main library of Flen in the county of Södermanland. What I am looking for is, what the art activity looks like, what is decided regarding it and what the strategies are. Furthermore I look into how library visitors understand and participate in the art activity.

Biogas till kemisk industri En fallstudie som undersöker affärsmöjligheter och hinder för biogas som råvara och energi i industrin, med fokus på kemiföretag i Västsverige

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

Lokalhistoria : Intervjuundersökning med lärare i Kalmar och Vetlanda

This essay is about local history in history teaching in two cities; Kalmar and Vetlanda. The purpose was to see how teachers in Kalmar and Vetlanda define local history and what kind of local history they teach their students. I have also examined what benefits of didactics the teachers see in teaching local history. In order to find out I interviewed four history teachers at three schools in Kalmar and two history teachers at one school in Vetlanda. Some of the interviews were carried out over the telephone and the rest at the teachers´s schools.

Digital Signage - Infokiosk; Utforma för uppmärksamhet och interaktion

The purpose of this thesis is to investigate how Digital Signage systems such as public info kiosks can be designed to better fulfill its main use; to enlighten, encourage and influence the public with information. The challenges presented from earlier studies shows that the public interests and goals, together with proper and relevant content displayed in info kiosks have impact on the attention the public have towards public displays. Qualitative methods such as interviews, usability testing and observations were conducted to further examine how a public info kiosk can be designed to draw attention and grow interest amongst students at K3, Malmo University. Usability testing were used on the digital prototypes that were developed to ensure that the gestural user interface meet the requirements of a proper interaction from the users. Important insights were made concerning; the attention and interest to relevant content, the aspects of the gestural user interface along with the placement of the info kiosk in terms of context.

Beskattning för finansiell stabilitet : stabilitetsavgift/resolutionsavgift

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

Fördelningsnyckeln i CCCTB : Medlemsstaternas möjlighet att konkurrera på lika villkor

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.

Kvalitet, läsfrämjande och tillgänglighet: Kulturpolitiska värderingar och litteratur

This study treats cultural policy, it´s view of the value of literature, and how this view varies within different fields of cultural policy. The aim of the essay is to find different competing approaches through an investigation of texts from three different fields within cultural policy. The fields investigated are: The publishing subsidy of the National Council for Cultural Affairs, which values above all quality literature. En bok för alla, concentrates on spreading quality literature to new groups in society. Centrum för lättläst, which values that the contents of a text are successfully delivered to, and understood by, the reader.

Svenska idrottsprofiler i reklam: älskar, älskar inte..Älskar!

The aim of this paper is to examine, by means of a quantitative method, whether using a Swedish athlete endorser in a sports advertisement will increase its effectiveness. We examine which characteristics an athlete endorser needs to be able to make people form a positive attitude towards the athlete endorser and thereby make him or her successful in advertising. We also look into whether an interest in sports can affect the advertisement effectiveness when using a Swedish athlete endorser. The results show that a well-liked Swedish athlete endorser generates highest ad effectiveness and that the most important characteristics that contribute to form a positive attitude towards an athlete endorser are trustworthy, physical attractiveness, success in sports and ?successful in respondent?s mind?.

Talltimmeraptering - påverkande faktorer

In this work, I describe the factors that affect the bucking of pine logs on the basis of the machine operator. The aim is to find an explanation why the bucking differs so greatly between requested length results and the actual length results in pine bucking. The used methods in this study were data from simulated pine outcomes, data from earlier length outcomes and analysis of the harvesters' PRI files. This is to identify the problem. To explain the background to the problems a qualitative research interview was used.

Samhörighet och struktur - en studie av invandrargruppens politiska mobilisering

This essay deals with the paradox of why the immigrants in Sweden, despite their considerable size of 12 % of the population and common interest and living opportunities, haven?t mobilized politically in any significant way. The aim with this essay is to reach a theoretical understanding of why this paradox exist. By the use of a critical case and a theoretical model, based on theories of collective action, the conclusion of this essay is that, despite the fact that the immigrants have a common interest and an organizational structure, the immigrants in Sweden has not mobilized politically in any significant way. The main reason for this is that they have a weak common identity and they don?t have the structural opportunities to act..

Sekvenskonst eller skräp? Bibliotekariers inställning till tecknade serier för vuxna på Malmös och Lunds stadsbibliotek.

The purpose of the following thesis has been to study librarians' attitudes towards comics for grown up people. I have compared the attitudes among the staff in two public libraries in Sweden, Malmö public library and Lund public library. I have conducted five interviews with librarians and observed how the comics are handled in each library. I have also carried out a literary study of the history and theories of comics. Initially a definition of comics is presented, and then an overview of the development of comics and of some theories regarding them is offered.

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