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4993 Uppsatser om Beskattning av carried interest - Sida 38 av 333
Informationskompetens - färdighet eller insikt? En jämförelse mellan två modeller över begreppet informationskompetens
This Master's thesis in library and information science aims to shed light on the concept of information literacy in higher education, particularly as manifested in two dissertations on the subject. Two models of information literacy are compared: Christina Doyle's list of ten attributes for students to master and Christine Bruce's seven conceptions of information literacy. The cognitive-behaviourist tradition in Doyle's study and the alternative, phenomenographic approach in Bruce's research are compared and commented. The taxonomies and internal relationship between separate components in the two models are investigated, as well as the ways the models relate to each other. The respective views of knowledge and learning are described.
Arbetsmiljöplanens väg från administration till produktion : Så kommuniceras och efterföljs arbetsmiljöarbetet i byggbranschen
The construction industry is one of theindustrieswithmostinjuredinSweden. There is reason to believe that there are deficienciesinhow the work environment iscommunicatedbetweendifferent parties. Interest in theworkenvironment has increasedin recent years,whichmakes problems and shortcomingsin this subject highlighted to a greater extent. There are severalways to workwithwork related health on the building sites. The Work Environment Plan isa tool that earlyin the planning of the project call attention to the risks and as far as possible prevents them. The purpose of this report is to improve how the workenvironmentreaches the production and how it is applied in everyday work.
Kartläggning av informationsbehov
This report is the result of a thesis carried out during the spring of 2010 at Sandvik Coromant in Gimo. The purpose of this thesis has been to make an inventory and mapping of information used by flow groups that are most relevant for the day-to-day work. This mapping will then form the basis for information supplied by an automated system.The project consisted of:Identifying how the information is supplied today.Inquiring into the needs of an automated system.Which needs of information that will be provided by the system.Data collection occurred in two ways, both through observations and interviews. Observations of the participants were carried out early in the thesis, where the aim was to create a picture of the problem, and gradually develop a basis for the actual interview study. At each observation, an unstructured observation was used, which means that all activity was recorded.
Social taggning: En studie av en webb 2.0 tjänst i OPAC
The aim of this thesis is to study social tagging in an OPAC by looking at the tags of Ann Arbor District Library?s catalogue. In this thesis I analyse the possibilities of social tagging. The main questions to be answered are what is the distribution of tags in different categories, what are the differences between fiction and non-fiction and how do the social tags differ from the terms of the professional indexing practice. Studying 500 tags I find that subject matter was the most frequent category for tags assigned to fiction and non-fiction.
Genusvetenskapens utveckling inom B&I : en bibliometrisk studie av studentuppsatser med genusperspektiv
The main purpose of this two year master´s thesis is to study patterns, structures and relations within gender studies when combined with Library and Information Science(LIS). Further aims are to determine the character of student work considering, occurrence, gender and main theme, to study the progress of the intellectual base of gender studies within LIS and to evaluate the use of bibliometrics as a tool for researching the development of a discipline. To achieve these aims, a bibliometric study using both publication analysis and citation analysis, is carried out. The studied material contains student work, specifically focused on gender, from the Swedish School of Library and Information Science (SSLIS) from 1985?2012.
En studie av en industrirobots beteende vid borrning
In the assembly process of airframe structures there are many drilled holes and on some parts the holes are mainly drilled manually with pneumatic handheld drilling machines. During conventional drilling in metal, burrs appear. To remove these burrs the parts of the structure must be separated and deburred before they can be put together for fastening. This is a time consuming measure and therefore expensive. To facilitate this process and lower production costs some parts of the process needs to be automated.A part of this thesis was a project in co-operation with Saab, Novator, Specma Automation and the University of Linköping.
Regioner i förändring - En komparativ studie av de svenska och danska strukturreformerna
The purpose of this thesis is to critically investigate how to understand the regional transformations that are occurring in Sweden and Denmark. At a higher level of abstraction the results can be generalised to a wider context and I have found that there is an ideological hegemony that explains the regional transformation. Nation states are reterritorialising due to a changing world where global capital is becoming increasingly flexible and competition between states, regions and municipalities is needed to adjust. By using Sandberg's model of structural reforms I have shown that the differences between Sweden's and Denmark's reterritorialisation are due to differences in national political culture and existing administrative systems. In fact these two structural reforms are based on the same regionalist ideology as a reaction to the changing global economy.To investigate the regional transformations I have carried out an idea and ideology analysis on the recent Swedish proposal from Ansvarskommittén, Strukturkommissionen in Denmark and the proposal by the Danish government which was carried out in 2007.
Speaking English: dess bidrag till kunskap i engelska för
elever i läs- och skrivsvårigheter
The aim of this study was to describe and analyze if and in that case how project Speaking English contributes to improved skills in English to pupils in reading and writing difficulties. The project started out in order to give pupils in reading and writing difficulties an alternative to the regular English teaching. The study was carried out in two nine-year compulsory schools. We have conducted interviews with both teachers and pupils to see what they think about the project. According to the teachers we interviewed Speaking English contribute to improved skills for the pupils and they also believe that their chances to pass the 9th grade will increase.
Idrottspolitik i Västerbotten : En kvalitativ studie av politikers och tjänstemäns syn på idrottspolitik
This study was made in collaboration between Umeå University and Västerbotten sportsfederation. The study was aimed to find out how the municipalities are working with variousissues in the sports field. A subject of interest for this study was to see if the municipalitieswere implementing strategies in the sports field on determined goals by using policydocuments. Our study focused mostly on kids and youth that participate in organized sports inVästerbotten. Other aspects of interest in the study were economics in sports, how youthsports should be organized, and segregation in sports due to financial factors.
Från hemförlossning till barnbördshus. Läkare och barnmorskors syn på förlossningsvårdens hospitalisering vid sekelskiftet.
The hospitalization of childbirth and maternal care in Sweden is from an international perspective quite unique. It was implemented already in the beginning of the 20th century and fully mainstreamed by the 1960?s. This essay examines the professional discussions of midwives and doctors as depicted in their union?s membership papers, during the hospitalization period.
Det regionala partnerskapet - ett verktyg för Skåne att samverka?
Because of a more globalised world the national states have been forced to make structural changes at both national, regional and local level to cope with different challenges. The regional community has become an important area which has resulted in a policy of more self governing, both for the regional and the local level.The aim of the thesis is to study the relation between regional and local level in the partnerships organisation. To fulfil the aim of the thesis, a case study of Region Skåne is used. The analyse is based on expressions such as cooperation, conflict, power and influence.The result of the thesis confirms that the opinion between the regional and the local level is very different. The representatives from Region Skåne experience the cooperation as quite good because it creates an opportunity for discussions and a possibility to learn from the other actors which in turn creates a qualification in the exchange of knowledge.
Avskaffande av beskattning av kapitalvinster på företagsägda näringsandelar : En studie av effekterna på fåmansföretagsreglerna i IL 57 kap.
1998 års företagsskatteutredning föreslår i SOU 2001:11 att beskattningen av kapitalvinster på företagsägda näringsandelar (BKN) avskaffas. Denna uppsats behandlar frågan om hur ett sådant avskaffande skulle påverka de s.k. fåmansföretagsreglerna i IL 57 kap. I uppsatsen visar jag att de nuvarande reglerna i IL 57 kap. inte skulle förmå uppfylla deras syfte vid ett eventuellt avskaffande av BKN.
Batch flow behandling och kontinuerligt flöde av lakvatten i en rotzonsanläggning : En jämförande studie i pilotskala
This report deals with the performance of a batch flow treatment of landfillleachate compared with a continuous flow system. The parameters in focus were total Kjeldahl nitrogen (TKN), BOD5 and COD. The pilot-scale experiment used eight barrels with a volume of 150 liters. Each barrel was constructed differently concerning its flow, its bed material grain size and its presence of plants or not. Four of the barrels worked in batch mode, thus four in continuous flow mode.
En mix av krav: En studie av finansieringsmodeller i ideell sektor
In this thesis a study about funding in civil-society organizations is carried out. The aim is to understand how an organization in civil-society is affected by different forms of financing models. The empirical material in the thesis consists of a case study of three Swedish civil-society organizations (CSO) producing social services in the field of rehabilitation of people with a drug addiction. The case study consists of mainly interviews with people holding a leading position in the three organizations together with a study of for the research question relevant documents. From the empirical material, including an extensive analysis of these organizations different income sources, a partial model of how to categorize and analyze different forms of funding in CSOs is developed.
Trusten - skattesubjekt i Sverige? : The Trust - recognizable for Tax Purposes?
I uppsatsen utreds om det utländska institutet trust kan vara ett skattesubjekt inom den svenska skatterätten. I sitt eget hemland är truster ofta inte att betrakta som ett eget skattesubjekt utan där behandlas trusters förvaltare som dess ägare och därmed även som skattesubjekt vid beskattning av trustinkomst, förmögenhet m.m.När truster figurerat i svenska rättsfall har ofta trusten, utan närmare motivering, liknats vid en stiftelse. Regeringsrätten har ansett en utländsk stiftelse vara en utländsk juridisk person och en i Sverige begränsat skattskyldig person. Kan även trusten vara ett skattesubjekt? Genom att undersöka det civilrättsliga stiftelsebegreppet har upptäckts att stiftelsebegreppet är långt ifrån enhetligt.