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4993 Uppsatser om Beskattning av carried interest - Sida 26 av 333
"Nytta vet jag inte om vi har, men vi har roligt i alla fall": En studie av äldres IT-användning
The aim of this Masters thesis is to examine the use of IT, that is the Internet and other applications of personal computers, among seniors 65+. It also deals with issues of access to IT for seniors in public libraries. The theoretical background of the study consists of Rogers "Diffusion of innovations", Hektors categories of information activities, and the Swedish IT-commissions categories of motives and prerequisites for the use of IT. The research questions focus on factors motivating the use of IT, the extent and the purposes of IT use, the consequences and the barriers that IT-users experience, and views on IT in public libraries and IT courses, respectively. Qualitative interviews were carried out with nine senior IT-users.
Räntebeläggningen av periodiseringsfonder : En studie av dess påverkan på företag noterade på Stockholmsbörsens A-lista
Från och med 1 januari 2005 ska juridiska personers avsättningar till periodiseringsfonder räntebeläggas. Detta sker genom att en schablonintäkt tas upp till beskattning. Uppsatsens syfte är att beskriva hur företag noterade på Stockholmsbörsens A-lista hanterat sina avsättningar till periodiseringsfonder inför och efter införandet av räntebeläggningen. Uppsatsen syftar även till att ta reda på motiven bakom företagens agerande. Genom intervjuer och en undersökning av företagens årsredovisningar visar uppsatsen att en majoritet av företagen upplöst sina periodiseringsfonder mellan åren 2003 och 2005.
Konflikten Om Arktis
The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.
Centrala begrepp i socialtjänstens LVU-utredningar : en dokumentanalys
The main purpose of this essay was to study how the social service and the lawcourt have implemented the UN Convention on the Right of the Child, particularly incorporating the childs best interest in social services, child welfare investigations and the lawcourts judgement. We considered how the needs of the child, and the will and view of the child was documented. Also how the parents capacity and the environment factors, were documented in the social services investigations and the lawcourts judgement. The study was based both as a literature study and a document analysis. We analysed ten child welfare investigations from a social service office and their belonging lawcourt judgements.Our conclusion of the study is that the child is in focus both in the investigations and in judgement.
Kvinnors upplevelser av att återgå till det dagliga livet efter en hjärtinfarkt
During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.
Lösenord till Framtidens bibliotek : en jämförelse mellan Ronneby och Sölvesborg folkbibliotek när det gäller IT-utveckling och bibliotekets roll i informationssamhället
Our aim with this study has been to show the central factors that we consider have had animpact on public libraries in the "information society". We have studied two communities in the south of Sweden, Ronneby and Sölvesborg. These two communities have both started a development to the IT society, a society where information plays a great role, where the technique is the tool that supplies information.Ronneby community had early the aim to be the chief Swedish information center. A priority on information technology has therefore been obvious for them. Sölvesborg community has had another method and time schedule towards the IT society.We have been studying the documentation of aim and the strategy for IT development in different levels.
IT system för vägtransporter och tillhörande terminalverksamhet
We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.
Att be om hjälp utan att fråga
This report is our Master thesis. Our work has taken place at a one-stop-shop in Sölvesborg during the spring of 2002. We have conducted ethnographical studies concerning the one-stop-shops frontdesk and telephone exchange. During these studies we became aware of some differences under which the daily work was to be carried out. When operating the switchboard the staff usually work alone and perform the tasks individually.
Vilka blir effekterna vid införandet av BSC i en stor respektive en liten kommun?
How the running and controlling goes, vary on different municipalities, depending how the organization is constructed and what is being prioritised. There exist laws and directives which the businesses have to follow, but beyond this the organisations are quite free to prioritise and to decide what the best is for the community as a whole unit. The municipality has access to different tools which purpose is to help them running the organization as good as possible, so they can create a well-operated business. This is very important, regarding that the tax money should be spent in an effective way, and be able to do so it is required good and well-functioned system of control.A big change has happened when the instrument BSC (Balanced Scorecard) was introduced in certain municipality. In this essay the focus lies on two municipalities, Vellinge and Kristianstad.
Skillnader i konsumentbeteende mellan försäljningskanaler
In todays' society e-commerce is growing at a rapid speed. 4,6 % of all retail sales on the Swedish market are done on the Internet. In the makeup category, which will be the category of focus in this study, 9 % of all the sales were done on the Internet during the last quarter of 2011. As it is today many suppliers do not have enough knowledge about e-commerce and instead of focusing on the development of the channel the focus should instead be on the development of the users of the channel.The purpose of this study is to understand the buying process with respect to the existing theories. The focus will be on the two stages information search and evaluation of alternatives.
Bokcirkeln och bibliotekarien : En studie av bibliotekariers uppfattningar om bokcirkelverksamheten vid folkbiblioteken
The aim of this master?s thesis is to investigate the value and impact that reading groups organized by Swedish Public Libraries, have on its participants, role of the librarian and the Library as whole, according to librarian?s conceptions. In literature and earlier research reading groups are described to represent an important reader pro-motion tool for Public Libraries. At the same time the typical reading group member is often described as a per-son with a familiarity of reading. Another purpose is therefore to investigate the contribution of reading groups in promoting reading, according to librarian?s conceptions.
Undervisning i naturkunskap, demokratiuppdraget och interkulturell pedagogik : Kan en interkulturell pedagogik öka intresset och motivationen för ämnet naturkunskap bland elever på samhällsprogrammet?
Since studies points out declining interest in science among students in Swedish schools, I have in this paper chosen to examine how some students at the Social Science Programme are experiencing the lessons in Natural Science and how to make lessons more interesting according to these students.The purpose of this study was to gain a greater understanding of how teachers would develop new perspectives and tools to make lessons in Natural Science more interesting. I also wanted to investigate whether an intercultural perspective could be a possible tool to increase students? interest and motivation.As a theoretical framework, I have assumed Vygotskij's sociocultural perspective, Habermas's theory of deliberative conversations and an intercultural perspective. Through a qualitative approach, I conducted interviews with students and teachers. The main results showed that students felt that natural Science lessons were too theoretical and undemocratic and that they wanted to have more student interactions, such as discussions and group works.
Biogaspotential hos våtmarksgräs
BIOGAS POTENTIAL IN GRASSES FROM WETLANDSMarvin MartinsThe purpose of this study has been to survey wetlands that are suitable for mowing and to analyze the biogas potential in the harvested grasses. A preformed investigation showed that there are suitable wetlands, which can be harvestable, namely those mowed formerly in traditional haymaking. The practice of traditional haymaking is dying out in Sweden today but there are several good reasons why it should to be reconsidered. Nature- and cultural values are obvious, also the unutilized energy in the grass.The suitable types of wetland that were specifically studied were the productive wetlands; meadow marshes and wet meadows. These wetlands are represented in the Swedish meadow- and pasture inventory database; (TUVA) and the Swedish national wetland inventory (VMI).
Utveckling av nyckeltal för logistiska tjänster : En studie vid logistikföretaget Foria
The purpose of this thesis is to identify and define Key Perfomance Indicators (KPIs) and value adding services which are used to describe the quality of Forias logistics services from different aspects. The KPIs should be attractive to both Foria and their customers, with the aim to strengthen the interaction between both parties.The basis for this work is a research in which a literature review and a survey of the market for Swedish logistic service providers were carried out. An analysis of the present situation of Foria was carried out, where a number of people in the company were interviewed. These elements were used together with definitions of KPIs to perform the analysis of the work.The result of the work is ten KPIs that have been created and developed for Foria and which are considered to be attractive to both Foria and the selected customers. The KPIs are: · ECO-driving (binary) ? the company has ECO-driving-educated drivers· ECO-driving (comparison figure) ? all drivers individual driving and its resulting exhaust emissions are compared· The environmental impact ? a total of exhaust emissions from all vehicles belonging to a single business, measured in tonne-kilometres· Complete order ? portion of fields with accurate information (in an order), with the possibility of error categorization· Delivery reliability ? time difference between expected and actual delivery, average for all orders· On-time ? the number of days and hours of difference between the expected and the actual time, for all activities of the order· On-time (activity) ? the number of hours and minutes of difference between the expected and the actual time, for each individual activity of the order· Divergence ? a categorization of all causes of divergence and its responsible department· Level of integration ? the level of cooperation between the logistic service provider and the customer· Customer satisfaction ? how well an order will meet the expectations of the customer The KPIs are described in detail with definitions, how they can be used and what is required to implement them in the service process of Foria.
Mobbning i grundskolan
I have conducted a study and examined the significance and extent of bullying. I will also examine whether any students in grade eight have been victims of bullying during the past year and where bullying was carried out in school X. The second objective is to explore what students think about the concept of "taunting". I have used various theories of researchers to get an understanding of what bullying is, where it occurs, causes, and suggestions for measures. To get an answer on the purpose and issue a quantitative method was used in the form of a survey. Target group for the survey consisted of students from grade eight schools in X which is located in a suburb of Stockholm. Two classes of grade eight in School X carried out the survey during the same day.Results showed that bullying occurs at X school, but that the proportion of boys has been more subjected to bullying than girls. The majority of the students in the both classes believed that most cases of bullying occur in school hallways, playground and cafeteria. It may be one reason why school X does not have guards or other members of staff. The majority of students also considered in the survey that the concept of "taunting" is to call each other by words of ?genitalia". I think that the use of foul language has become common in today's schools. .