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4993 Uppsatser om Beskattning av carried interest - Sida 40 av 333
Dagsljusdesign för en god visuell miljö
During our education to become lighting designers at Jönköping University, the artificial lighting has been in focus. Therefore we wanted to learn more about daylight. We chose to do this from a visual approach in open plan offices. Since daylight is part of the architects´ responsibility to master, we wanted to examine what architects think of when they plan daylight environments in open plan offices and how this is expressed in the buildings with focus on the visual factors.Our questions at issue are:What knowledge do architects have concerning daylight planning, and how do they use this knowledge in their practice?How well do the chosen daylight environments meet the end-users need of a good visual environment? The study consists of three case studies, carried out in the same way.
Finansiering av vindkraft : fallstudie av Lau Vind AB
The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.
Att implementera abstrakta värden - En flerfallstudie om bankernas CSR-arbete vid utlåning av kapital
The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.
Grovkrossning av stubbar : en produktivitetsstudie
The Swedish parliament has decided that Sweden should increase its usage of renewable fuel sources to a level of 50% of the total energy consumption in Sweden by the year 2020. One way to reach that goal may be to increase the usage of stumps as a bio-fuel. In Sweden stump harvesting is possible on about 5-10% of the total harvested area and thus contribute with 1,3 - 2,6 TWh per year. An increase stump harvest doesn't come without its drawbacks for the environment. When harvesting stumps a tracked excavator is used to pry the stumps from the ground and then cut the stumps into smaller pieces.
Ett plus ett blir två : Introduktion av likhetstecknet i förskoleklass och årskurs 1
Today there is a shortage of skilled IT-technicians in Sweden. It is approximated that Swedish companies can hire 31 000 IT-technicians in 2015 and the need seems to increase in the coming years. One proposed solution to this problem is to make programming more desirable to youths. In this study we attempt to investigate the effects of an introductory course in computer science on youths? (16-17 years old) in a classroom setting.
En undersökning av Quicknets Customer Relation Management
This report is focused on a research to find out if the Customer Relation Management (CRM) of Quicknet AB works and if their customers are satisfied with it. During this investigation I tried to see if the customers had a need for taking the CRM and use a tool called Social CRM. The report will conclude if the clients of Quicknet think that there is something that can be done in the relation between both parts and how it can be improved. At the same time I am going to build an application which relates to the problems of this report.To solve the problem I am going to do a survey which will include the CRM and also try to find out if the customers of Quicknet share the same thoughts about having a Social Customer Relation Management. Also if this survey shows what the customers think about the CRM, it could improve the relation between Quicknet and themselves. The result from the survey showed two things.
Islamiskt bankväsende : en kvalitativ studie om internationaliseringsprocessen för islamiska banker
The first official Islamic bank was established in 1975. The characteristic of an Islamic bank is that the bank is based on an interest free system. The interest free system is a requirement for an Islamic bank. The Islamic bank system is based on Sharia laws which are laws that are followed by Muslims and it is based on the text from the Quran. The Islamic Banks had a rapid expansion between 1993 and 2003, the expansion was about 23 percent and since 2003 have the expansion been about 20 percent.
Manligt och kvinnligt missbruk : Livshistorier om vägen in, tiden under och vägen ut ur missbruk.
Alcohol and drug abuse is something that undoubtedly exists in our society today. Our interest in this area was inspired by an earlier study of the influence of socialization on these dependencies. From this we developed new hypotheses concerning men and women?s drug and alcohol abuse. The main purpose of this study was to highlight the experiences and reflections of six women and seven men on their own alcohol or drug abuse.
Bankernas roll i ett hållbart samhälle : om bankers CSR-arbete
Lately it has become more common to question the companies? actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.
Spelar representativ demokrati någon roll? : En fallstudie av nätverket Leader Linné
It has become popular for political scientists to discuss the transformation from government to governance and the networks? greater influence on public policymaking. However, this debate lacks methodological, empirical and theoretical research about the relationship between governance networks and representative democracy. The main objective of this essay is to understand the relationship between governance networks and representative democracy through a case study of the governance network Leader Linné. The theoretical framework includes four analysis models about the relationship between governance networks and representative democracy that are analysed by five factors connected to representative democracy.
Barnperspektiv inom socialtjänsten : En kvalitativ undersökning av socialsekreterares hantering av barnets bästa
The aim of this study was to examine how social workers perceive and interpret the term ?barnets bästa? (?The best for the child?), within the framework of investigatory work and enforcement of Swedish law, which is carried out by the Social Services. We wanted to investigate if the interpretation of the term had any causal effects on the work carried out by social workers. Seven social workers from two municipalities participated in this study in which we used qualitative semi-structured interviews based around two vignettes. We focused on age, experience, legislation, and external circumstances to gain insight into how these factors alter social workers? perception of the term ?barnets bästa?. Our theoretical approach was based on two theories on social constructivism.
Fåmansföretag, aktieägartillskott och gränsbelopp : I överensstämmelse med lagstiftningens syfte?
En ägare eller delägare i ett fåmansföretag beskattas enligt vissa särskilda regler vad gäller utdelning och kapitalvinst från företaget, vilka framgår av kapitel 56 och 57 inkomstskattelagen (1999:1229) (IL). Huvudsyftet med dessa regler är att motverka skattemässig inkomstomvandling. Målet är att aktiva ägares arbetsinkomster i ett fåmansföretag ska beskattas på samma sätt som en anställds arbetsinkomster. Förvärvsinkomster, såsom lön, beskattas enligt en progressiv skatteskala med en högsta marginalskatt på cirka 57 procent, medan kapitalinkomster beskattas proportionellt med en enhetlig skattenivå på 30 procent. För en ägare till kvalificerade aktier i ett fåmansföretag sker beskattningen endast till två tredjedelar av dessa 30 procent på de utdelningar som befinner sig inom ett visst gränsbelopp.
Utfackningsvägg av lättbetongblock i passivhus
AbstractThis report intends through a case study to investigate if lightweight concrete isappropriate as main material in the outer wall of a seven storey residential building.A technical design is carried out in accordance with the definitions and requirementsfor passive houses, given by FEBY?s1 ?Demand specification for passive houses?.A literature review is also carried out for a comparison between regular bolt wall andlight weight concrete wall, with a focus on the safety of moisture.The lightweight concrete block used in the report is as a celblock produced by thecompany H+H Sweden AB.The methods used have resulted in compliance with requirements andrecommendations from authorities. Calculations of energy, noise and moisture riskassessment has been carried out.The work has resulted in the conclusion that the lightweight concrete itself is notable to isolate in the extent necessary to obtain chosen U-value of 0,1 W/m2 ° C,without getting to thick. Therefore additional insulation is needed. There are fewrelevant reference objects built with only light weight concrete.
Framgångsfaktorer för rundvirkesåkerier i Mellansverige :
Generally, the economic health of Swedish roundwood truck transport companies has not been good. Profitability is important for maintaining the stability in the transport business, which is a condition for long-term transport planning in the forestry sector.
The scope of this study was to identify probable factors influencing the profitability of roundwood truck transport companies and quantify the influence of these factors on economic results.
The study was carried out at a major roundwood truck transport organisation in mid-Sweden and was implemented in four steps. In the first step economic results from the haulage contractors were collected and a random sample was taken from accounted net margin for the account year 2005/2006. In the second step hauliers were interviewed to identify probable success factors. At the third step data for identified factors were gathered through a questionnaire.
Pojkarna och bokutbudet. Vad pojkar i årskurs åtta säger att de vill läsa om och vad som erbjuds dem.
The purpose of this Master?s thesis is to study if teenage fiction, published in Swedish during the course of one year, matches what boys in eight grade claim they want to read about. The background for our work is a survey initiated by Lärarnas Riksförbund, Läsa för att lära, in 2005. The conclusion drawn in Läsa för att lära is that many children, especially boys, lose their interest in reading when they become teenagers. Information on fictional books for teenagers has been collected from Bibliotekstjänst.