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4993 Uppsatser om Beskattning av carried interest - Sida 8 av 333

Högläsning: Ett pedagogiskt verktyg för ökad motivation och läsförståelse : En kvalitativ studie om högläsning på mellanstadiet.

The aim of this study was to investigate how four middle school teachers use and process the contents in read-aloud books, to stimulate the pupils interest in reading and increase reading comprehension. A qualitative approach was used to collect data, through interviews and observations. The findings show that all of the teachers work with read-aloud books regularly. The teachers state that read-aloud books have a positive effect on pupils language, vocabulary, reading comprehension, imagination and ability to reflect. The teachers have three distinctive purposes with read aloud-books, a moment of relaxation, create an interest in books and increase the pupils reading comprehension.

Statsrådsfilmer på Regeringskansliets webbplats : Hur kan de uppfattas?

The intention of the essay was to see what Web users? comprehension might be when watching four videos that are published on the Swedish Government?s Web site. One video contains an interview with Lena Hallengren, Minister for Youth Affairs of the Swedish Government, and in the other three Ulrica Messing, Minister for Communications and Regional Affairs of the same government, gives speeches about the governmental issues she is responsible for. The comprehensions that were examined are those concerning the forms of presentation of the videos, the ministers? appearances, the videos abilities to create and maintain the Web site visitors? interest, and the visitors? behaviours and conducts while being in contact with the Web site.

Identifiering av merva?rden i EPC-projekt

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Ensamkommande barn : En studie om samverkan samt professionellas syn på barnets bästa

The aim of the study was to examine collaboration and professional perspectives on the best interest of the child in regards to working with unaccompanied asylum seeking children. Firstly, our result show that counselling is available for the unaccompanied children from case workers, staff, school counsellors and emergency psychiatric care. All of the participants in this study describe the need for long-term counselling for unaccompanied children, however, providing the long-term counselling is not the primary purpose of the organisations in question. Therefore an additional service-provider working with counselling is a necessity. Secondly, the study explores the participants? professional perspectives on the best interest of the child.

Från ambition till verklighet : En fallstudie av redovisningsregleringsprocessen

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Bolagskodens påverkan på intern och extern revisor

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Är det effektivt? : En studie av ett företag och dess förvaltning av datorbaserade system

This thesis examines how a company can get an effective, high quality, maintenance of their computerized systems. After literary studies concerning the life cycle activity Maintenance we have studied how the maintenance at the department IT Supply of IKEA IT AB in Älmhult is carried out. What steps and measures in the analyzing of results of changes are carried out and if they have predefined processes for changes. Based on the facts we found most important in our literary studies we have created a model and theoretically applied this to the maintenance of a specific system to see what they can work with to further improve the quality and efficiency in their maintenance. The basis for our thesis is literary studies and the collected material has been used as a foundation for the research at the company, which was carried out through interviews.

Klimat & Patriarkat : Genusgeografi i Huddinge

The essay deals with gender aspects on climate change adaption. The aspects consist of the fact that women in Sweden drive cars less than men, and that women in the developing world are more affected by natural disasters arising from global warming. This study was carried out in the municipality of Huddinge, a suburb to Stockholm, by interviewing one Agenda 21 coordinator, one planner and one student in genderstudies. I also attended a meeting in the Committee for built environment in the Huddinge Municipality, to ask the politicians questions and observe gender structures during the meeting. The results also consist of a search for gender-related words in the documents used in the essay.The results are analysed using ecofeminsim, a theory that connects woman subordination and environmental destruction.

Beskattning av incitamentprogram som avser aktieoptionsprogram och aktier med inskränkningar i förfoganderätten

Många företag väljer att införa olika former av incitamentprogram. Dessa program kan användas i syfte att locka till sig kompetent personal men även för att sporra medarbetare och öka lojaliteten till företaget. De aktierelaterade incitamentprogrammen går ofta ut på att den anställde kan förvärva värdepapper på förmånliga villkor. Liksom andra förmåner på grund av tjänst utgår förmånsbeskattning som ska beskattas i inkomstslaget tjänst. Tidpunkten för beskattning avgörs med hjälp av den s.k.

Barns inflytande, delaktighet och intresse : En studie om samspel och förhållningssätt i förskolans vardag

The aim with this study was to give and receive an insight of children?s participation during one day in a preschool. Answers we were interested in finding out were how pedagogues act in relation to children´s influence, participation and interests and how this shows in the pedagogical context. Our own interest of children´s participation was influenced by the new revised curriculum that took place in 2010. Nowadays the pedagogues? have to be more active and reflect and document children´s influence and participation, and therefore we wanted to use this opportunity to create a picture of how pedagogues deal with these new guidelines.We have with an ethnographic inspired approach performed a qualitative study with data collected during one day with focus on children´s influence, participation and interest in one preschool section.According to the result children?s participation and influence this day were controlled by the pedagogue.

Sveriges kompletterande normgivning kring periodiseringsfrågan : En rättsfallsstudie av fem prejudicerande domslut

Syfte: Syftet med uppsatsen är att beskriva och analysera svårigheter, risker och möjligheter angående den kompletterande normgivningen som tillämpas vid periodiseringsfrågan.Metod: I uppsatsen används en kvalitativ ansats för att uppfylla det formulerade syftet. En rättsfallsstudie anses ge den bästa utgångspunkten för att svara på problemställningen. Denna rättsfallsstudie har gjorts på fem prejudicerande rättsfall. Utöver denna empiriinsamling har referensramen utvecklats genom en rättsdogmatisk metod ur ett företagsekonomiskt perspektiv med hjälp av gällande rätt, doktrin och vetenskapliga artiklar.Resultat: Studien visar att realisationsprincipen och rättspraxis har den största inverkan för argumentationen vid domsluten. Principerna måste sättas i ett sammanhang för att möjliggöra att beslut kan fattas i varje enskilt fall.

Logistikfastigheter i Stockholms län - En analys av värdeinverkande faktorer

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Avveckling av tomträtter

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Om vägen till självförsörjning : En intervjustudie om eget företagande och integration

With a starting point in a project for reinforcing small scale business among immigrants in Sweden, carried out within Swedish for immigrants (sfi), the aim for this thesis is to examine the project from the view and experiences of the participants. Interviews with participants in the project have been inspired by the teoretical and methodological views of Grounded Theory.The interviews show that some participants want to start their own business, but almost as many don?t have that dream. The former group all have experience of being self-employed. They are aware of the difficulties but are nevertheless determined to proceed their dream.

Läromedel i spanskundervisningen : Hur spansklärare och spansklärarstudenter använder, ser på och väljer läromedel.

Little research has been done within the field of the use of textbooks and teaching aids in Spanish asa foreign language (SFL) teaching in Sweden. This study attempts to find answers to how teachersand teacher students use, view and choose SFL teaching aids. To accomplish this, qualitativeinterviews were carried out with Spanish teachers and Spanish teacher students in a city in northernSweden. A survey was also sent to all current SFL teachers in the central coastal region of Norrland.The study indicates that SFL textbooks are of great importance to the participating teachers andteacher students. Furthermore, a wish to enhance the level of interest of Spanish and Spanish/LatinAmerican culture, provide a varied teaching experience and improve their students? self-esteem arefactors influencing teachers in their use and choices of teaching aids..

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