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4993 Uppsatser om Beskattning av carried interest - Sida 28 av 333

Ainu-urbefolkning eller endast kultur?

The aim of this thesis has been to analyze and interpret several different discourses in Japan and from the findings see how the Ainu people and their existence in Japan have been defined in today's Japan and in who's interest it is to keep it this way. My findings was that the Japanese nation in all channels of society are reinforcing and perpetuating the belief that it constitutes an ethnically homogenous nation and that there exists no ethnic problems in the country. I found that schoolbooks don?t give adequate information about the Ainu people and its history, and the Japanese press is reinforcing the status quo by their selective silence and limited coverage on issues concerning the Ainu. The government has defined and legitimized the problem of Ainu within the framework of culture and tradition.

Brukardemokrati i grundskolan - En studie av fyra brukarstyrelsers påverkan på skolledning och politiker

According to the theory of elitist democracy civic political participation should be reduced to participation in the democratic elections. This essay examines whether a high rate of institutionalized political participation beyond the elections leads to: (a) that those who are included gets a more favourable treatment at the expense of the common interest, in other words that their self interest threatens the political equality, (b) reduced freedom of action for the politicians and the headmasters, (c) the emergence of vague conditions of responsibility. These hypotheses are examined in an empirical study of user-boards at four schools on three locations in southern Sweden. In these user-boards the parents are in majority and have the right of decision, which has been delegated to them from the local government and the headmaster. The main conclusion is that, based on this empirical investigation, there is no support in any of the hypotheses.

Vårdpersonalens kunskaper om munvård och deras inställning till tandvårdens uppsökande verksamhet samt personalens uppfattning om hur den fungerar - en enkätstudie

The aim of this study was to examine nursing personnel?s knowledge about oral health care and attitudes towards the free assessment of the oral status done by the dental service for elderly and handicapped persons in a municipality in the south part of Skåne, and also how personnel experience the free assessment of the oral status done by the dental service and how it functioned at the facilities. The study was carried out by sending out 150 questionnaires to nursing personnel at six special housing facilities. 73% (110 personnel?s) answered the questionnaires.

Rening av avloppsvatten med anaerob membranbioreaktor och omvänd osmos

This master's theses was carried out on assignment from Stockholm Vatten AB as a part of a project developing new waste water treatment techniques. The goal of the theisis has been to evaluate an anaerobic membrane bioreactor for treatment of waste water from Hammarby Sjöstad. The bioreactor has not been heated and the main interest has been to study the gas production, power consumption and the reduction of organic matter and nutrients.The system has been completed with a reverse osmosis unit and a total of four batch runs have been made with good results. The use of reverse osmosis allows nutrient in the waste water to be reintroduced into circulation as the reverse osmosis concentrate can be used as crop nutrient.The membrane unit is of VSEP ("Vibratory Shear Enhanced Processing") type and an extensive membrane test has been conducted. This so called L-test helped determine the most suitable type of membrane for the system to allow a higher ±ux and thus lower power consumption.

Platsen för tillhandahållandet av kunskapstjänster : Mervärdesbeskattning vid gränsöverskridande handel med tjänster

Företag vars produkt utgörs av kunskap är en bransch med stark tillväxt, som spelar en allt större roll i dagens internationella handel. Eftersom marknaden inom Europeiska Unionen, (EU), skall fungera som en inre marknad med fri rörlighet, är mervärdesskattelagstiftningen inom EU till stor del harmoniserad, genom ett flertal direktiv, varav det centrala är rådets sjätte direktiv.Platsen för tillhandahållandet är det främsta instrumentet inom mervärdes-skatterätten för att undvika att en gränsöverskridande tjänst dubbel- eller icke-beskattas, eftersom det avgör vilken stat som har rätt att mervärdesbeskatta tjänsten. Huvudsyftet i denna uppsats är att utreda och analysera vad som utgör platsen för tillhandahållandet av kunskapstjänster, enligt artikel 9 i sjätte direktivet, och ett delsyfte är att undersöka i vilka situationer tillämpningen av artikeln kan resultera i att en transaktion dubbelbeskattas, icke-beskattas eller på annat sätt snedvrider konkurrensen. Med kunskapstjänster avses framför-allt tjänster utförda av konsulter, konsultbyråer, ingenjörer, jurister och revisorer.Platsen för tillhandahållandet kan avgöras antingen genom att tjänsten beskattas där leverantören är etablerad, enligt ursprungslandsprincipen eller genom att tjänsten beskattas där den konsumeras, enligt destinationslandsprincipen. I sjätte direktivet används en kombination av principerna.

Captureteorin : Regleringar och konsten att fånga politiska beslut i den demokratiska processen tillämpad på den svenska läkemedelsmarknaden

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

Modularisering : Modulbaserad arkitektur ? flexibel motormodulline

 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.

Barnarbete : En lokal studie av barnarbete i Stråssa gruva under början av 1900-talet

AbstractBachelor essay in Pedagogy by Johan Lidén &Kristian Sagfors, 2011."Genus i gymnasieskolan: En oengagerande fråga?".Supervisor: Zeki YalcinGender and gender equality in our school system has throughout the years become a well researched subject, however most of that research has focused on the lower levels of compulsory school. The upper secondary school has not gotten the same attention.We have chosen to explore how social science teachers in upper secondary school treat the subject of gender and gender equality, what strategies they apply in the classroom and how their pupils respond to the subject.We wanted to get access to their classrooms so we could do an ethnographical study to find the answers to how their lessons were planned and executed, if different teachers made different didactic choices depending on the orientation of the class. As our work progressed we ran in to an interesting problem which ultimately made us rethink the purpose of this paper.In our pursuit of respondents we contacted many schools by e-mail and later visited the schools to find participants. This proved difficult as we were met with a wall of silence and lack of interest.

Skogsmaskiners bränsleförbrukning :

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The aim of the work was to compare fuel consumption during work in practical field conditions with a standardized method developed by Skogforsk (The Forestry Research Institute of Sweden), (Brunberg, 2005) for harvesters and forwarders from different manufacturers and of different sizes in order to promote the development of more fuel efficient machines. Two studies were carried out. - Statistics of fuel consumption were collected. - An inquiry was sent out in order to get more detailed information of different aspects influencing the fuel consumption. The studied machines were divided into two classes, large machines (> 150 kW), and average size machines (100 ? 150 kW), and of the manufacturer Timberjack and Valmet. Our results shows a 15 % lower fuel consumption for average size harvesters and an 8 % higher fuel consumption for large harvesters compared with Skogforsks model.

Är politiska tjänstemän välförankrade partirepresentanter?

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

Genus i gymnasieskolan : En oengagerande fråga?

AbstractBachelor essay in Pedagogy by Johan Lidén &Kristian Sagfors, 2011."Genus i gymnasieskolan: En oengagerande fråga?".Supervisor: Zeki YalcinGender and gender equality in our school system has throughout the years become a well researched subject, however most of that research has focused on the lower levels of compulsory school. The upper secondary school has not gotten the same attention.We have chosen to explore how social science teachers in upper secondary school treat the subject of gender and gender equality, what strategies they apply in the classroom and how their pupils respond to the subject.We wanted to get access to their classrooms so we could do an ethnographical study to find the answers to how their lessons were planned and executed, if different teachers made different didactic choices depending on the orientation of the class. As our work progressed we ran in to an interesting problem which ultimately made us rethink the purpose of this paper.In our pursuit of respondents we contacted many schools by e-mail and later visited the schools to find participants. This proved difficult as we were met with a wall of silence and lack of interest.

Skogsbrukets framtida arbetskraftsförsörjning : skogsmaskinföraryrkets attraktionskraft

The scarcity of qualified forest machine operators as well as the increased competition for competent machine operators among others from the mining industry in Norrland, were the reasons to investigate what attracts and what deters active and potential forest machine operators to the occupation. An interview study was conducted among four groups with four persons in each group. The groups were students in year 1 and 3 respectively at a forestry school at upper secondary school level as well as employees of a forest company and employees of contractors. The majority of all respondents were of the opinion that their interests in machines had been important for the choice of occupation. But for the active machine operators both the interest in the forest and their interest for machines have had importance for choosing this occupation.

Träning, svett och solsken : en studie om resenärens motiv till att välja en träningsresa

A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.

Våldtäkt, texter och diskursiv ordning : - ett diskursanalytiskt perspektiv på våldtäkt i samtiden

This study's interest area loops around how it is possible to understand texts' leverage over human thinking and acting. Focus lies on understanding which forces that form people?s views around men and women's relationships and relations in the public room. From this perspective our interest is to explore how the phenomenon rape is expressed in texts and how we can understand how rape through these texts are to be shaped in individuals' thoughts awareness and. Finally, it is also relevant to create understanding for how rape as a discoursive practice can have effects on individuals and society.

Does social activity and management routines affect the horses interest for humans? :

This work focuses on the relation between human and animals and especially on the relation between horses and human. I have brought up the human och horse relationsship, today, and in history and wrote about the behaviour of the horse. Some older studies with human and animal interaction, including animals like dog and cattle are discussed. I have also discussed physiological parameters that might influence the bond and the interaction between human and horse and some critical aspects concerning the methodology when studying this kind of physiology. The purpose of the experimental study was to analyze if common management routines and grooming of horses increases horses interest in making contact with humans. Many horse owners feel that they have a good connection with their horse and factors that can influence the relationsship could be physical contact, feeding or some challange that make the horse trust the human.

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