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4993 Uppsatser om Beskattning av carried interest - Sida 33 av 333
Genusforskares informationssökningssituation
This Masters thesis concerns difficulties experienced by Gender Studies researchers in an information seeking context. The aim is to identify, and study the cause of, these potential difficulties by asking the following questions: How do researchers in Gender Studies seek information? What difficulties may arise when information seeking is carried out in Gender Studies? What may be the cause of these difficulties? What does Gender Studies consist of? In order to find feasible answers to these questions, particular attention is paid to the context in which the researchers exist and work. The database KVINNSAM serves as an example of how libraries have tried to overcome barriers in information seeking in Gender Studies. The method used is a qualitative one based on interviews and literature studies.
Matematiska arbetsmetoder : En kvalitativ undersökning om undervisningsmetoder i förhållande till nationella matematikprov
The purpose of this study is to provide a description of how mathematics teachers in grades 3 choose to work with mathematics and how it affects of student performance in national tests. The categories I will use are outdoor education, textbooks, learning materials and problem solving. Laboratory materials can be everyday materials and educational materials in which pupils have an abstract understanding of the subject. This survey was conducted through interviews and observations. The survey was also conducted in relation to student performance in national math tests.
Redovisningens betydelse för den skatterättsliga periodiseringen och värderingen av immateriella tillgångar
Det rådande sambandet mellan redovisning och beskattning utgör ett ständigt aktuellt juridiskt spörsmål. Vad beträffar immateriella tillgångar kan komplexiteten anses förstärkas ytterligare av det faktum att lagstiftaren i vissa avseenden valt att skatterättsligt jämställa immateriella tillgångar med inventarier. Syftet med denna uppsats är att utreda redovisningens betydelse för den skatterättsliga värderingen och periodiseringen av immateriella tillgångar. Denna målsättning har gjort det nödvändigt att dels utreda huruvida redovisningen överhuvudtaget skall komplettera de skatterättsliga reglerna, dels analysera vilka skatterättsliga konsekvenser som kan komma att följa av ett eventuellt samband. Vad som i synnerhet skall utredas är huruvida ett inkonsekvent synsätt på det kopplade området kan komma att resultera i en tidigarelagd skatterättslig kostnadsföring av immateriella tillgångar, vilka dessutom kan värderas i syfte att optimera värdeminskningsavdragen..
Ekonomisk värdering av användandet av underbett på timmerbilar
Holmen Skog has in some places in their operation area access to timber trucks with centre mounted scrapers. They make transportation more flexible and reduce reliance on contractors for road maintenance. The trucks with centre mounted scrapers have a higher tare weight, making them less productive and therefore they receive compensation with a 0.75 % increase on transportation price.
The purpose of this study was to investigate what actions a timber truck with centre mounted scraper can perform with acceptable quality in winter, and to examine if it is an economically profitable solution for the truck operator and charterer.
The study was done in three stages; interviews, performance analysis of the transportations carried out and an economic analysis with the help of Sven Erik Gilles spreadsheet tool. The study included the districts Delsbo and Hudiksvall.
?Religion som vägledning, försvagad och problematiskt? : ? En studie om gymnasieelevers resonemang kring religion och religionskunskapsämnet
Abstract This essay has grown out of an interest for the subject of religion and religious education for upper secondary pupils in Sweden. Our society is characterized by cultural, religious and secular diversity, which also reflects in the classroom where individuals with different religious preferences share space and participate in discussions. One of my aims is that this essay can be a contribution for future studies in the religious field. Previous research has shown that Swedish pupils increasingly lose interest in the subject of religion (on a personal level but also more in general). There is a possibility that this picture might have changed since these studies where done, and that is what I want to investigate in this essay.
Bokprat pågår. Läsmiljö vid bokprat i samband med ett läsprojekt i skolan
This masters thesis examines the reading environment during "booktalk", with special reference to a reading project in compulsory comprehensive and upper secondary schools in Stockholm. The main question is: What does the reading environment look like during booktalk? Three questions are asked: Which factors affect the reading environment? Which are the conditions concerning book selection and book availability? How do the librarians perform as enabling adults? Different groups of pupils, together with their teachers and the librarian, are studied during booktalks in five schools. The study uses a qualitative approach, which takes the form of open observations during 15 booktalks and one interview with the two librarians involved in the project and studies of literature. The theoretical framework is Aidan Chambers theory relating to reading environment and its effects upon the reading process.
FRAMTAGNING AV INSTALLATIONSKIT FÖR PROJEKTILINMÄTNINGSYSTEM
The report presents a thesis carried out on behalf of the company SAAB Training and Simulation which is situated in Huskvarna. The authors of this report are going to graduate as mechanical engineers focusing on product development and design, and this thesis should reflect the knowledge obtained during the education. The assignment, given from the company was to develop a concept of a stand that will constitute as a part of a mobile system for target practice. The reader get to follow throughout the project and can hopefully learn from the smart solutions and approaches that have arisen during the process.Today SAAB doesn?t have a mobile application in their portfolio that utilizes the benefits of their sensor measuring system, also called the LOMAH-bar.
Lönsamhetskalkyl för produktion av gran på markavvattnad och askgödslad myrmark
In Sweden there are about 4 million hectares of bare peat (mire). This land has great potential to be transformed into productive forest land, provided drainage is carried out and, in some cases, even fertilization with ashes. Drainage of mires is necessary because the high groundwater table prevents trees from growing due to reduced oxygen availability. Some of the key nutrients that trees need to grow appear in too small quantities in mires, especially potassium (K) and phosphorus (P). Ash from the combustion of biomass contains these elements and is therefore suitable as a fertilizer.
Erosionsskydd i strandzoner :
Erosion in coastal areas is a common problem all around the world. The range of the problem depends on several factors, i.e. type of bed-rock and soil, wind and wave climate. Another factor is whether the area is of high interest, i.e. if the area is important for tourism and recreation, if there are houses and other buildings close to the shoreline or if it is a site of special scientific interest.
Riksintresse; Bevarande eller nyttjande : Vindkraftsutbyggnad inom Natura 2000- områden
Natura 2000 is part of the European Union: s framework to protect and preserve biological diversity. Natura 2000- areas are by the goverment appointed to areas of national interest for preserving nature. Also wind power stations are appointed as of national interest and the reason for this is the goverments goal to get energy from reneweble energysources. This essay describes when both these intrests conflict eachother when it comes to building wind power stations within Natura 2000- areas. The main focus of this essay is a casestudy of two cases from two different counties, Dalarna- and Norrbotten county, where applications have been made to build wind power stations within existing Natura 2000- ares, both cases have reached the court dealing with enviromental issues.
Vad tycker Mario om bibliotek? ? Onlinespelares användning och uppfattning av bibliotek
The aim of this thesis is to fill a knowledge gap regarding how online players use libraries, their attitude towards libraries and what they want out of future libraries. We see it as a problem that the library world of today does not have much knowledge about an audience that is so prevalent in society.The theory used in the thesis is Henrik Jochumsen, Casper Rasmussen Hvenegaard & Dorte Skot-Hansens model that divides libraries into four functions. The four functions are meetings, knowledge, inspiration and experiences. In the analysis we added a suggested fifth function, a digital space, giving the digital interaction and information needs of today´s society. The method was focus groups on online forums for gamers.
Redovisningens internationalisering : Konsekvenserna av en potentiell frikoppling mellan redovisning och beskattning
Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.
Ett tydligare System C2 : Användargränssnittsutveckling med stöd av användarcentrerade metoder
User friendly and usable are two words that are often mentioned in the context of marketing new products. By doing so it adds an extra sense of quality to the product. The meaning of these words is therefore something that every product wants. But what is it that makes a product usable and user friendly? What methodology exists formaking sure that a product is usable? Does it exist applicable processes to ensure user centered development? These questions together with a practical example are parts of what will be addressed in this report.The thesis was carried out for C2 Management, a company that works with supporting other companies in their work with quality and constant improvements.
Besökarstudie i Kilsbergens rekreationsområden : en metod för att utveckla rekreationsmöjligheter på Sveaskogs marker
In this Master thesis an effective method is presented to find out what is requested in a forest or outdoor recreation. The aim with the study is to find out how Sveaskog can increase the general interest for experiences in nature and improve the access for recreation. Some questions that have been used to answer this purpose are: Who is visiting/not visiting the recreation area? How is it possible to increase the number of visits? The study is carried out in Kilsbergen and mainly centered around Ånnaboda, which is the natural place for people to meet at and undertake recreational activities.
The method that is used is a mail-survey that was sent to visitors and people living in Örebro. People living in Örebro represent potential visitors who live close to the recreation area.
Modulär Mekanikstruktur för Nanosatelliter
The objective of this thesis was to present a design proposal on a modular mechanicalstructure for a nanosatellite. The size of the structure should follow the CubeSatstandards. This standard divides satellites in units (U), where 1U is equivalent to acube where sides measure 100 mm. 2U corresponds to the same volume and size as2 assembled 1U structures, and so on. The focus was to develop a structure in theorder of 3U and 6U.At the integration in the satellite launch rocket, there are a couple of differentinterfaces, where the structure is adapted to common ones; P-POD and CSD.