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4993 Uppsatser om Beskattning av carried interest - Sida 21 av 333

En studie om hur finansanalytiker tillämpar aktievärderingsmodeller

Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.

DANTE börjar på E... : en reflekterande essä om förskolebarns möte med skriftspråket

The children's ways of showing interest in writing and reading in pre-school have always fascinated me. The joy and pride they show when they start writing their own doodles and then eventually go on to write real letters and words, is a joy so see.The origin of this essay is based on Dante 3.5 years old. He wants me to spell my name so he can write to me. When I mention the second letter, Dante happily says "E, that's what my name starts with! From the other direction" I am amazed by his thoughts, and my enthusiasm for his knowledge knows no bounds. In the same moment I become aware of Alma, who quietly has seen my reaction to Dante's skills.

Preparering av kabelände inför statorlindning

At Uppsala university scientists have during the last years developed and built wave energy converters. This project is called "Lysekilsprojektet". The development has come so far that they are currently investigating how to gain profit in a mass production. For that reason they want to automate as many steps in the production as possible.The winding of the stator is one part that is being automated using industry robots. The stator is cable wound unlike many other generators.

Att testa kvalitet : En validerande informationsinsamlingsmetod för ökad kunskapsåterföring

This master thesis has been carried out at Scania R&D at the department for Powertrain Control System Development during the winter of 2010/2011. In the thesis the writer examine and evaluate the existing method for collecting information from the tests carried out during the development of the Powertrain Control Systems software. It also contains suggestions for how a new method that enhance the validation elements could look like.The master thesis uses Vicentes theories of the ecological approach and theories of how knowledge sharing of tacit and technical information works within an organization and between the organization and its customers. First a workplace analysis at Scania R&D is carried out to see how Powertrain Control Systems work and how they test their software. Second a control task analysis, where the aims decided on after the interviews, is compared to the existing method.

Hemstatshinder inom EG-rätten : Med inriktning på de svenska personaloptionsreglernas förenlighet med EG-rätten

I uppsatsen utreds de svenska personaloptionsreglernas förenlighet med EG-rätten. I 10 kap. 11 § 2 st. 2 p. IL framgår att då en i Sverige obegränsat skattskyldig person upphör att vara bosatt eller att stadigvarande vistas i Sverige likställs flytten med att personaloptionen utnyttjas och skall därför beskattas.

Naturvetenskap i grundskolans lägre åldrar : Om lärares förhållningssätt gentemot ämnet

This investigation is about how teachers in school can motivate and create interest for science among younger children. Teachers were interviewed about attitudes to their subject and how this affects their lessons.I have also tried to find out, both by interviewes but also by studying litterature, what the most important thing is to teach in science, which knowledge is necessarry in the future and why.My result indicates that teachers find science both interesting and important but at the same time they also think it is a difficult subject to teach even if they are educated. Both the litterature and the teachers in my study agree that knowledge in science gives us a chance to ask questions, take stands and solve problems and that this knowledge is important for us in our future..

Manga! Japanska serier och skaparglädje

This is a study of why Japanese comics, so-called manga, in such a high degree make Swedish readers eager to write and draw comics themselves, and what didactic implications this might have for teachers working in Sweden. To answer this, the author has put together a focus group of Swedish artists influenced by manga, and also used a questionnaire at two Swedish art schools, where young artists are taught how to draw in a manga style. The results show that it is the compelling storytelling and the focus on the characters that enthral readers about Japanese comics, but that it is the seemingly simple style that makes the readers think they themselves can master it. The fact that the interest in both reading and creating manga, almost completely overlap with the so-called period of oppression (between the ages of 11 and 14) when most students lose interest in creating art, is something that could and should be used in the Swedish educational system..

Hur sjuksköterskan i omvårdnaden kan stödja anhöriga barn : en litteraturstudie

Studiens syfte har varit att se vad sjuksköterskan i sin omvårdnad kan göra för att stödja barn i åldrarna tre till tolv år som är anhöriga till svårt sjuka föräldrar samt i samband med förälderns bortgång. Studien har genomförts som en litteraturstudie. Det har inte direkt forskats så mycket om sjuksköterskans roll vid bemötande av barn som är anhöriga till en svårt sjuk förälder. Den forskning som finns om barn fokuseras till stor del på situationer då det är barnet som är sjukt och föräldrarna är anhöriga. Vissa forskare har dock intresserat sig för stöd av anhöriga i stort.

Sparandedirektivet : En uppsats om direktivets effekter i Sverige

Sparandedirektivets syfte är att effektivisera beskattningen av ränta på sparande inom EU genom att räntan ska beskattas i betalningsmottagarens hemviststat. Direktivet gäller endast fysiska personer och gränsöverskridande räntebetalningar. Syftet ska uppnås genom ett utbyte av information medlemsstaterna emellan. I stället för att utbyta information kan en medlemsstat välja att ta ut källskatt på ränta och vidarebefordra en viss del av källskatten till betalningsmottagarens hemviststat. De svenska bankernas kontrolluppgiftsskyldighet för begränsat skattskyldiga sparare har i och med direktivets införande utvidgats.

Strategier på en dynamisk marknad - en analys av skånska gardencenters och handelsträdgårdar :

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.

Flyhov p? Kinnekulle. Flyhov L1962:5485, Ra?-nummer Husaby 70:1

The aim of this essay is to contribute to a better understanding of the prehistoric site Flyhov in the province of V?sterg?tland, Sweden and its immediate surroundings from an archaeological perspective. The site contains material artistic and ritual expressions from different prehistoric periods, and its long use-history (from the Stone Age until today) shows that the site, and its remains, has attracted the interest from people in prehistory, in modern times, as well as today. With a point of departure in perspectives derived from hermeneutics and phenomenology the essay examines the site?s prehistoric remains, the use of, and the interest directed towards, the site and its remains during different time- and use-horizons and how these horizons have been affected and intertwined with each other, in a manner where earlier material expressions have affected people and their new expressions.

Körsång i skolan ? självklart eller inte? - En undersökning i Malmös högstadieskolor

Jag har gjort en undersökning om hur intresset för skolkörer ser ut på högstadieskolorna i Malmö. Jag valde att göra både en kvantitativ och en kvalitativ undersökning. Den kvantitativa undersökningen bestod utav enkäter och den kvalitativa undersökningen bestod utav intervjuer av två personer. Tyvärr är det mer än hälften av alla högstadieskolor i Malmö som inte har en skolkör även om intresset verkar finnas hos elever, musiklärare samt hos skolledningen. Skolan drabbas ständigt av olika nedskärningar och skolkörer har blivit ett ekonomiskt problem som skolorna oftast väljer att dra in på.Title: Choir activity in the school ? self-evident or not? - An inquiry at the secondary schools in Malmö.

Grundskoleelevers samlärande och undervisningen i informationssökning

Education in information seeking is often traditional and focused on technology. When it comes to this sort of education, research proves it is unusual to pay attention to the interaction between students. My intention has been to examine if it is possible to pay attention to the interaction between students, in order to create more and better situations of learning. The issues in this work are about describing the students? interaction.

Mentaliseringsbaserad behandling av patienter med borderline personlighetsstörning : Infallsvinklar från patientgrupp och behandlare

The aim of this paper was to illuminate the effect of mentalizationbased psychotherapy. The patients in the survey group were interviewed before and after treatment with regard to specific symptoms of borderline personality disorder and symptoms of other personality disorders with the semi structured interviews ZAN-BPD and SCID-II. Open interview questions that were worked up in a qualitative manner were as well put to the patients that had received the treatment program. A focus group interview with the staff working with the concept within the frame of the MBT-team of Psychiatry southwest in Stockholm was also carried out. The result shows on a group level between the pre and post measuring a reduction of specific borderline symptoms like impulsivity and cognitive symptoms.

Går det att undvika beskattning vid försäljning av fastigheter? : skattemässiga konsekvenser vid paketering av fastigheter

Uppsatsens utreder skatterättsligt accepterade omstruktureringar genomförda enligt reglerna om underprisöverlåtelser och skattefrihet på näringsbetingade andelar inför försäljning av fastigheter, så kallade paketeringar. Begreppet omstrukturering sammanfattar ett antal olika typer av överförning av fastigheter, aktier med mera som sker mellan bolag och andra juridiska personer inom en koncern eller där det förekommer en intressegemenskap mellan parterna. Anledningen till att göra en omstrukturering kan vara flera men i denna uppsats behandlas de omstruktureringar som syftar till att få tillstånd en skattefri försäljning av fastigheter..

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