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4993 Uppsatser om Beskattning av carried interest - Sida 44 av 333
Så nära men ändå så långt bort : En jämförelse mellan rekvisiten ?samma eller likartad verksamhet? och ? liknande verksamhet?
Uppsatsen jämför rekvisiten ?samma eller likartad verksamhet? i IL 57:4 och ?liknande verksamhet? i IL 62:3. För att jämföra begreppen redogör uppsatsen för innebörden av rekvisiten ?samma eller likartad verksamhet? samt ?liknande verksamhet? i uppsatsen används juridisk metod, vilket innebär att genomgång och tolkning av rättsfall för att förstå hur rättspraxis inverkar på de båda begreppen varit central. Uppsatsen kommer fram till att begreppen ?samma eller likartad verksamhet? och ?liknande verksamhet? har det gemensamt att de är kringgåenderegler.
Att undvika sitt Waterloo. Den äldre kvinnans utsatthet för partnervåld - en metasyntes med genusperspektiv
Introduction: All women can be subjected to intimate personal violence by theirpartner, but the older woman's vulnerability to violence is not highlighted in research.Consequences of violence can be severe and it is essential from a public healthperspective to explore the issue even for the older woman. Objective: The objective ofthe study was to generate a deeper understanding of the problems of older woman'svulnerability to violence by their spouse / partner. The research questions focused onwhat characterized their situation and how a gender perspective can illuminate theproblem. Method: A structured search for scientific studies was carried out in thedatabases: Pubmed, Cinahl, PsykArticles and Scopus in the area of interest. A qualityassessment of the articles was preformed and 12 qualitative studies were included in thestudy.
Beskattning av digitala valutor : Bitcoin och liknande företeelser
Syftet med studien var att studera föräldrainvolvering och barns motivation till tennis utifrån föräldrars perspektiv relaterat till Tennis Syds pågående projekt Tennis10s. I studien deltog 64 föräldrar i åldrarna 31-58 år (m=41,69 sd=5,14) varav 26 var kvinnor (m=40,08 sd=4,98) och 38 män (m=42,79 sd=5,01) som hade barn aktiva inom tennis i åldrarna 6-11 år. I studien användes instrumenten Motivation Till Idrott samt Parental Involvement Sport Questionnaire. Resultaten visade att föräldrar rangordnade kompisskap, laganda, glädje och kompetens som de främsta motivationsfaktorerna till att sitt barn spelar tennis. Föräldrarna rangordnade beröm och förståelse samt aktiv involvering som de mest förekommande beteendena i sitt upplevda engagemang kring sitt barns tennis deltagande.
En jämförande studie av metadatascheman vid två statliga myndigheter
The purpose of this case study has been to investigate the development and implementation of metadataschemas in two swedish governmental agencies. The interest of metadata in relation to records managment has been significant lately due to the challenges posed by the digital environment. This has been manifesteted in international standards such as TS/ISO 23081 Metadata for records and the MoReq 2 metadata specification issued by the DLM-forum. The extent to which these standard has influenced practice seems less overt however which has been one main motivation for this study. The research questions adressed are: What has been the main purposes for the development of the metadataschemas? Which standards and role-models have influenced the metadataschemas? How has the implementation of the schemas been carried out? The case study has been conducted using a qualitative research method.
Process optimization in the steel plant
Blast furnace is the heart of every steel plant. Steel production is based on the blast furnace process, as it is where the iron is extracted from the iron ore and turned into liquid iron, which will subsequently be used to make liquid steel. Therefore, without hot iron, steel can not be produced. Blast furnaces in this process are supplied among others with pulverized coal. Raw coal should be prepared for the blast furnaces in the form of fine coal powder.
Generationsskiften inom skogsbruk och deras konsekvenser för naturvården
The attitudes towards nature conservation in forestry are based on the individual forest owner. The theme of the interviews is the opinion on nature conservation in forestry. The purpose of this study is to identify if there is any difference in attitude to nature conservation in forestry according to the age of the forest owner. The study discusses different factors that affect the private forest owners consideration of nature conservation and give an insight in different generations attitude to nature conservation. Other topics that are discussed is if future change of generation will change the consideration of nature conservation in Swedish forestry and what is needed to enhance the interest in nature conservation among forest owners.This study is the result of interviews with a number of forest owners in the county of Uppsala, Sweden.
Flås, svett och inkongruens - En studie om effekterna av träning och tematisk inkongruens på annonser
Previous research about contextual effects on advertising has mainly focused on the editorial context, while advertisements' broader context has been overlooked. This paper aims to take a broader perspective on advertisement context. Its purpose is to get an understanding on how physical exercise influence the effectiveness of print advertisements, and furthermore to look at the effects of thematic incongruence between ad and the physical environment. We hypothesize that physical exercise increase ad effectiveness through affective priming and that thematic incongruence is beneficial for ads' effectiveness, especially after training when awareness about the environment is higher. A 2×2 experiment was conducted in a gym, where each respondent was exposed to either an incongruent or less incongruent ad, before or after physical exercise.
Ungdomars synsätt på politik : - former, innehåll & uttryck
Abstract Youths and adolescents have for a long period of time, and at a high degree, beenabsent from the party political stage. The causes for this have been discussed inthis essay through a quantitative survey made in an upper secondary school class,consisting of some 19 subjects in the municipality of Kalmar. Tied together withrelevant literature and discourse on the subject, the essay has dealt with thepossible societal-, system- and individual barriers for political interest andinvolvement. Central questions for this essay has been for instance; age, gender,social background, geographical domicile, as well as the decline of ideology, theforms of current party politics, political interest, political engagement and soforth. The concluding remarks contain not only a mix of these barriers existing,not exclusively, for young and adolescents but different ground for them as well.On the one hand, there exist barriers which exclude youth from the conventionalpolitical life, but on the other, the more individualised youth of today, prefer to agreater extent not to participate under the conventional circumstances that partypolitics has to offer.
Byggnadsminnesförklaring : ett långsiktig hållbart skydd?
There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.
Energieffektivisering i flerbostadshus för studentboende
Uppsalahem AB is a municipally owned real estate concern that owns and administrates housing for nearly 30 000 people. The company puts a lot of effort into reducing the energy use of their housing stock. This project is a master?s thesis in the energy systems programme at Uppsala University, carried out in collaboration with Uppsalahem. The aim of this thesis is to provide energy saving measures for fourteen student housing buildings in Uppsala, Sweden.
Förlaget och novellen : En studie av Bokförlaget Forums inställning till novellutgivning
The aim of this essay is to examine the attitudes towards publication of short stories, carried by the employees of Bokförlaget Forum, a randomly chosen Swedish publishing house. The study seeks to investigate the causes behind and consequences of the attitudes, as well as their generality. Through qualitative interviews, carried out with five of the company?s employees, the short story is defined as a problematic genre, mainly due to its low commercial success. The conclusions drawn from the interviews are put into a historical perspective, where the developments of the short story-genre, as well as that of the modern Swedish book market, are discussed.
Den offentliga arbetsförmedlingen : Vilka skillnader finns det mellan den offentliga arbetsförmedlingen och privata arbetsförmedlingar?
During half a century the society has been changed from an industrial to knowledge-driven society. Industry companies have standardized requirements and companies that works with development in production has unique qualifications. The public employment office was created during a time that each tailored to then general requirements were dominating and the adaptation average appropriate worker and appropriate work where general. When the monopoly was stopped, crew companies begun to settle down on the market that flexibly adapt themselves to carried out now specialized needs that require sophisticated adaptation average work and job seekers. Companies lose the confidence for the public employment office and politicians threaten the organization with big closure.
Villkorslös Solidaritet? Om intresseheterogenitet inom Europafacken
This thesis deals with the supranational organization of European trade unions. The European trade union movement is, via its umbrella organization the ETUC, an institutionalized social partner within the European Union. The ETUC is a very diverse organization with great potential of conflicting interest among its members. This thesis therefore seeks to explore the dynamics and interest heterogeneity of the ETUC. Drawing on previous research and literature it formulates a number of hypothesises to test what variables that influence the member organizations policy preferences (i.e.
Genomsyn vs Skatteflyktslagen - Strider Skatteverkets genomsyn mot legalitetsprincipen?
Vårt syfte med uppsatsen är att undersöka om Skatteverkets genomsyn strider mot legalitetsprincipen. Detta realiseras med hjälp av frågeställningar i vår problemformulering.Vi har i studien använt oss av en rättsdogmatisk metod, vilket innebär att vi har tolkat gällande rätt utifrån lag, förarbeten, rättspraxis samt doktrin.Förutsättningen vid beskattning kan ses som att skatt endast kan uttagas med stöd av föreskrifter i lag, det vill säga nullum tributum sine lege. När Skatteverket inte kan använda sig av Skatteflyktslagen, faller man tillbaka på genomsyn. I vissa rättsfall har vi även sett att man i första hand använder sig av genomsyn, innan man tar till Skatteflyktslagen. Beslut som grundas på genomsyn fattas snabbare och enklare av Skatteverket, medan skatteflykt av rättssäkerhetsskäl prövas av Länsrätten.I vår uppsats har det framkommit olika alternativ till att åtgärda problematiken med genomsyn.
Förändringsarbete inom socialförvaltningen
This report is about changes in an organization. Changes is something that every organization sooner or later is bound to do. In many cases the changes leads to problems and conflicts. I have chosen to study one change process in the home help service of the municipality of Bollnäs. The change process I have chosen to study is about changes in the day-to-day work for the employees at the home help service.