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4993 Uppsatser om Beskattning av carried interest - Sida 48 av 333

Simuleringsprogram som verktyg vid projektering av solvärme

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

Valet inför valet : En studie om hur svenska förstagångsväljare väljer att ta del av politisk information

Problem statement and purpose:The purpose of this study was to analyze in what way first-time voters chose to take part of political information. The questions we aimed to answer was how first-time voters use media and other information channels for political purposes, what importance and trust the first-time voters give the different information channels and finally which indicators there is for that structural or individual factors affect the media consumption and political interest.Method and material:We did interviews with twelve 18 years old first-time voters from six different high school programs in Sundsvall, Sweden.Results:The study showed that the premier source of political information were traditional news media, in particular the debates on TV. It?s also in the debates the first-time voter?s trust the most. Even though the social medias are constantly present in their everyday life and even though the first-time voters believe the social medias have potential for engaging young people politically, the possibilities are only taken in advantage by people who are already politically interested.

Tillbyggnad till Skellefteå krafts huvudkontor

Addition to the Skellefteå Kraft headquarters: The main part of this thesis is constituted by the work I carried out as project architect for the addition to the Skellefteå Kraft headquarters during the years 2005-2009. The work is presented in the form of a selection of drawings..

Inventory and evaluation of Nairobi Animal Orphanage : focusing on routines and feeding, black-backed jackal, lion and patas monkey

This BSc thesis is an introductory step to the collaboration between the Swedish zoo Skansen and Kenya Wildlife Service (KWS). It constitutes of an inventory of the Nairobi Animal Orphanage (AO), a facility that cares for injured and abandoned wildlife species in Kenya. Through the cooperation with Skansen, the KWS will improve their management of the AO. The aim of the inventory and BSc theses is to evaluate the management of black-backed jackal (Canis mesomelas), lion (Panthera leo) and patas monkey (Erythrocebus patas) regarding their biological needs. The general enclosures, routines and feeding at the AO are also evaluated since they have a great influence on the management of captive animals.

Användning av virtuella mötesplatser

Internet is used today as a traditional medium for information exchange and social interaction. One of these is virtual meeting places where people meet and exchange information, socialize and exchange knowledge with each other. The group has chosen to examine the factors affecting the use of web forums, one of the virtual meeting places that exist on the Internet today. And look at how people use the web forum today in the current situation and how to design a web forum.A survey was conducted to find out how people look at web forums today, 80 people participated, and they got to talk about what they think about different web forums regarding how and why the use these them. Guidelines on how a web forum should be designed were also developed.

Vad staten bör göra. En deontologisk och en preferensutilitaristisk analys av beskattning och statliga verksamheter.

This essay is a normative analysis concerning the question of whether the government should be allowed to use taxes to finance the state. What kind of ethical problems arise when the government use taxation? If it is possible to justify taxation, despite potential moral issues, then what should the government do with the funds they have collected? What kinds of government functions are morally justified? Is it merely the kinds of functions that are supposed to uphold negative human rights; or should the government provide health care, education and even culture for the citizens? This analysis aims to answer those questions and also formulate a principle about what the government should be occupied with, if anything at all. In order to achieve this I mainly use the terms freedom and justice to analyse ethical problems. The ideas of John Rawls and Robert Nozick are essential in this project.My answer is that taxation is justified as long as the purpose is to maintain the most fundamental human rights and also under other special circumstances such as if an individual cannot find a way to finance basic education or necessary health care.

Förskolekulturens möte med det mångkulturella samhället : ett möte mellan pedagogen och föräldrarna

My main question in this essay has been: why does the preschool advocate being outdoors? How should we respond to parents who have a different view on this? Children's right to participation and influence is also a question that I raise. How should we preschool teachers do when we stand between the child's desire to be out and the parents wish that their child should be indoors? By reading what is written in the preschool curriculum on children's influence, I have come to the conclusion that we preschool teachers must listen to what the children express that they wish to do, otherwise we go against our policy documents.My dilemma is about how to respond to parents who have a different opinion on being outdoors than we have. Many parents express an aversionagainst their children having to be outdoors.

Uppföljning av förstärkningsobjekt utfört med aktiv design

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Dimensionering av en bågbro i limträ. Konstruktion och utformning

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Kollaps av GC-bro S950 i Kil. En analys av brons verkningssätt

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Internkommunikation och organisationsidentitet. En kvantitativ undersökning av internkommunikation och organisationsidentitet inom Primärvården

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Olika motiv till samma ämne?! : En studie om motivation till deltagande i Idrott och hälsa A bland gymnasieelever på studie- och yrkesförberedande program.

Aim and question at issue: The aim of this study is to compare the motivation to participate in the course Idrott och hälsa A between students studying vocational and further education preparatory programs at upper secondary school.What level of motivation do the students of the two programs have towards participation in the course Idrott och hälsa A.What kind of motivational factors are important for students in the two programs concerning participation in the course Idrott och hälsa A According to the students of the two programs, what type of motivational factors would increase the motivation to participate in the course Idrott och hälsa A. Method: A quantitative study has been carried out using a questionnaire. Thirteen randomly chosen upper secondary school classes were included in the county of Stockholm, 7 of them in the vocational program and 6 of them in the further education preparatory program. The questionnaire was filled out by 278 students, 120 in the vocational program and 158 in the higher education preparatory program. The response frequency for the study was 92 %.Results: The results of this study show that the majority (77%) of all students in the population are highly motivated to participate in the course Idrott och hälsa A.

Skatteincitamenten för pensionssparande : Utmaningar i en global ekonomi

Såväl samhället som den enskilde individen har ett starkt intresse av att det finns välfungerande system för frivilligt pensionssparande. Pensionen är ett verktyg för att omfördela resurser från en tidpunkt i livet till en annan och utgör en trygghet för försörjningen när man på grund av hög ålder inte längre kan arbeta. Ersättningar från de statliga ålderpensionssystemen förväntas, med hänsyn till den demografiska utvecklingen och de höga kostnaderna för sådana system, i framtiden utgöra en mindre del av den totala pensionen. Det frivilliga pensionssparandet kommer med andra ord fortsätta att öka i betydelse.För att uppmuntra till frivilligt pensionsparande förenas dessa sparformer ofta med olika typer av skatteincitament, som vanligen består i att beskattningstidpunkten senareläggs eller att en del av pensionsinkomsten undantas från beskattning. De flesta länder beskattar idag pensioner enligt den så kallade EET-modellen, vilket innebär att pensionen beskattas först när den betalas ut.

??Auktorisation och ackreditering inom Försvarsmakten : En studie i nyttan av en standardiserad process för att hantera informationssäkerhet

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Fast driftställe vid internetbaserad verksamhet

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

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