Sökresultat:
4993 Uppsatser om Beskattning av carried interest - Sida 30 av 333
Förbättrad resistansmätning för grova aluminiumledare
The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible.
Carry Trade : Vad säger teorin och hur ter sig verkligheten?
I nära tio år har främst amerikanska placerare utnyttjat strategin carry trade för att skapa positiva avkastningar. Strategin innebär att lån tas på en marknad med låga räntor för att sedan placeras på en annan marknad med högre räntor. Det är främst de japanska och amerikanska räntemarknaderna som har använts.Syftet med uppsatsen är att utreda om det går att få en positiv avkastning vid carry trade-affärer. Vi kommer även att belysa vilka risker som uppstår vid dessa investeringar, samt undersöka vad som kan göras för att minimera de risker som uppstår. Genom att studera andra länder med betydande räntedifferenser vill vi även utreda om denna strategi går att tillämpa på andra ränte- och valutamarknader än Japan och USA.För att uppfylla syftet har en kvantitativ studie genomförts baserad på sekundärdata, där vi skapat olika fiktiva affärer över tre tidsperioder för att kunna räkna ut och jämföra avkastningar.
Carry Trade : Vad säger teorin och hur ter sig verkligheten?
I nära tio år har främst amerikanska placerare utnyttjat strategin carry trade för att skapa positiva avkastningar. Strategin innebär att lån tas på en marknad med låga räntor för att sedan placeras på en annan marknad med högre räntor. Det är främst de japanska och amerikanska räntemarknaderna som har använts.Syftet med uppsatsen är att utreda om det går att få en positiv avkastning vid carry trade-affärer. Vi kommer även att belysa vilka risker som uppstår vid dessa investeringar, samt undersöka vad som kan göras för att minimera de risker som uppstår. Genom att studera andra länder med betydande räntedifferenser vill vi även utreda om denna strategi går att tillämpa på andra ränte- och valutamarknader än Japan och USA.För att uppfylla syftet har en kvantitativ studie genomförts baserad på sekundärdata, där vi skapat olika fiktiva affärer över tre tidsperioder för att kunna räkna ut och jämföra avkastningar.
Uppskovsavdrag vid bostadsförsäljning : hur och varför Sverige bryter mot EG-rätten
I mars 2006 stämde den Europeiska kommissionen Sverige inför EG-domstolen. Denna rapport berör anledningen kring denna händelse som innefattar att Sverige har olika lagar gällande uppskovsavdrag vid bostadsköp. Historik och tillvägagångssätt kring svensk kapitalvinstbeskattning vid bostadsförsäljning, beskattning som gäller vid flytt till annat EU-land samt hur Sverige bryter mot EG-rätten har stor tyngdpunkt i rapporten. Hur den Europeiska Unionen är uppbyggd berörs samt hur skatteintäkterna för den svenska staten ser ut i dagens läge. Rapporten avslutas med en blick över hur en eventuell lagändring av uppskovsavdrag skulle påverka den svenska staten och den enskilde.
De sökte substitutionsbehandling-vad skiljde dem åt? : Jämförelse i bakgrundsfaktorer mellan opiat- och opioidberoende utifrån ASI-intervjuer
Through changes in the code of statutes, SOSFS 2009:27 (M), opioid addicts are excluded since March 1 2010 from possibilities to be accepted for substitution treatment. Opiate addicts are solitary admitted for substitution treatment from that date. Opioid addicts are excluded admission for treatment regardless of the fact that they fulfil the ICD-10 diagnosis F.11.2, i.e. opioid/opiate addictive criteria. The alteration in the statutes was carried out in reference to the fact that evidence for this kind of treatment intended for opioid addicts was missing.Both groups i.e.
De nya 3:12-reglerna - värt att planera för?
Den 1 januari 2006 förändrades reglerna för hur utdelningen på andelar i fåmansföretag beskattas. Syftet med 3:12-reglerna är att begränsa fåmansföretagares möjlighet att omvandla tjänsteinkomster till kapitalinkomster. De nya reglerna ger en större möjlighet till denna omvandling och med noggrann planering kan företagare göra skattevinster. Syftet med uppsatsen är att förklara hur ett företags olika förutsättningar påverkar denna planering. För att undersöka detta utfördes beräkningar på flera företag med varierande förutsättningar.Uppsatsens resultat visar att planeringen skiljer sig åt mellan företag beroende på vilka förutsättningar de har.
Bemötande : - en studie om hur rullstolsburna blir bemötta i samhället
The purpose with this paper is to get an idea about the interaction between persons sitting in a wheelchair and the society. We have carried through some literary studies to complement the methods we have chosen. We have interviewed a person who is sitting in a wheelchair to get that persons perspective. We have also carried through a participated observation with ourselves sitting in wheelchairs. Our purpose with these methods was to examine how a person sitting in a wheelchair interacts, verbally, non-verbally as well as how the physical environment is adapted.
Röster som inte hörs : En juridisk studie om hur barnperspektivet redovisas i LVU-domar
The child perspective is a complex area primarily because of its many ways of interpretation but also because children are considered to be less competent than adults. Our hypothesis was that adults in court-proceedings make decisions in the child?s place. The aim of this study was to investigate the judicial meaning of the child perspective in ?Socialtjänstlagen? (SoL) and ?lag om särskilda bestämmelser om vård av unga? (LVU).
Vad skapar boendekvalitet? : Analys av småhusområden
The purpose of this thesis has been to signify what creates quality for the dwellers. Bycreating a definition of the term we have showed how well the qualitycriteria?s has been fulfilled in the newly built one family house area Pumpkällehagen in Viskafors.The questions the thesis gives answers to is: What is quality for the dwellers inhousebuilding of today? and How well have these quality aspects been carried out in tracthousing areas? These questions have taken us to our main goal: To describe what qualityfor the dwellers is and how well it has been carried out in a certain area.The literature review is describing what was published before the making of this thesis.From four different publications within the concept of quality an analysis template hasbeen enacted. This template has been used for our case study, but is also supposed towork in future analysis of tract housing areas.Interviews was carried out with the areas architects; Ola Nylander and Mattias Karlsson,as well as the client; Mikael Bengtsson. From these we have gathered their point of viewon the background of the area, as well as their view on the term quality for the dwellers.Our work has brought us to enact nine different quality aspects, which we considercreates quality for the dwellers:? The Non-measurable properties? The rooms relative connections? Sufficient and user-friendly property complements? The property complements connection to the apartment? Location of the apartment and connections to the environment? Opportunities of outdoor activities? Orientation and transportation within the area? The social unity? The cost of the apartment and its form of tenureFrom the case study, using the analysis template, we can state that Pumpkällehagen is avery successfully built area where most of our assessment criteria?s and quality aspectshave been fulfilled.
Urshults Knektar : En studie om vad som hände de indelta knektarna från Urshults rotar 1709 till 1718
This essay examines what happened to soldiers from Urshult in military service of Sweden during the diminished power of the country in the beginning of the eighteen century. Information of interest is taken from the soldiers? age, time of service and other annotations of interest that shows to be helpful when examining their fate. First off, this study explains Sweden?s situation during this period of time. To get a grasp about the situation, allotment is explained as well as the most important events in the big Nordic war. This study is based on qualitative content analysis and GMRs are used as its main resource of information and consists of empiric analysis.The result of this paper shows that very few soldiers from Urshult were able to return home alive.
"Det är så mycket män överallt" : En kvalitativ studie om kvinnliga sportjournalister i en mansdominerad bransch
This study was focused to highlight the problems that comes with being a minority on a workplace, in this case female sports journalist who are working in a male dominated sports field. The objective was to find out how the female sports journalist was experiencing working in such a domain, with focus on journalists who works on local news papers. The study also wanted to look on how these workplaces incorporated gender in their daily work. In combination with gender theory, with concepts as masculine hegemony and power structures, I also choose to apply the american researcher Rosabeth M Kanters concept ?token?. With these aspects in mind I analyzed the five interviews that I carried out with female sports journalist with a qualitative data analysis. The results of the study showed that the female sports journalist in some aspects were aware of the difficulties of being a woman in a male dominated area ? when they were talking about the profession at large.
Förbättrad resistansmätning för grova aluminiumledare
The goal with this master thesis has been to evaluate and to examine the
stationary resistance bridge. The resistance bridge uses a 4-point measuring to
determinate the resistance, which is used in the manufacturing of the
conductor. It is then used when the resistance is to be decided for coarser
aluminium conductors. A conductor has to fulfil certain demands to be able to
move forward in the process. One of these demands is the resistance in ohm/km,
which has demands that the measure values of the resistance bridge are as true
and precise as possible.
The stationary resistance bridge had been examined through various kinds of
measurements to be able to see how stable the system is and how to obtain a
measure value as optimized as possible.
Ergonomi vid armeringsarbeten : En studie om möjliga förbättringar i arbetsmiljön vid armeringsarbeten
Injuries and sick-leave is a common feature for reinforcement workers today. This is mainlydue to the fact that reinforcement work is done in an exposed environment with many stressfactors and highly repetitive work. These operations are often carried out in unsuitableworking positions, these positions creates a major burden on the bones and joints and causesmicro- damages on muscles. With repetitive work these injuries are not given time to healproperly and will gradually become worse.The body will not be able to handle the stress of working in a work environment such as thisand musculoskeletal disorders can be a result of this. The injury will make itself known aspain in the musculoskeletal system and causes reduced movability; the injured worker willtherefore not be able to perform the same work tasks as before.
Utveckling av nytt koncept till processmaskin
Metso Paper offers a front-running range of solutions and services for the pulp and paper industry. At the baling unit, design solutions are developed for manufacturing and handling of pulp bales. The machines are continuously developed to satisfy customer needs. One big step in the development of the baling line was to remove hydraulics from the machines and replace it with electrical motors and pneumatics. This was not done on the folding machine which is still driven by mainly hydraulics.
En kvalitativ undersökning av hur en kvinnofridsinstruktörsutbildning har uppfattats och använts av instruktörerna
Folkhälsovetenskapligt program.