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4993 Uppsatser om Beskattning av carried interest - Sida 9 av 333

Skyddsvillkor för areella näringar i 3 kap. FBL: En rättfallsstudie

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.

Vilka liberaliseringseffekter har brödupproren och situationen i Jordanien fått och varför? - en sammandrabbning mellan ekonomi och kultur

Denna uppsats utreder samspelet mellan politisk kultur och politisk ekonomi i Jordaniens politiska liberaliseringsprocess genom en litteraturstudie förankrad i kulturspecifik forskning. Det teoretiska huvudsyftet är att pröva Michael Ross teori om förhållandet mellan beskattning relativt offentlig service och politisk liberalisering, på en djupare nivå. Högre beskattning relativt offentlig service antas ge representation, politisk liberalisering och demokratisering. Vi kartlägger vilka kringliggande faktorer denna ekonomiska cost-benefit-modell fungerar tillsammans med.Vår slutsats är att den ekonomiska cost-benefit-modellen samspelar med en kulturell cost-benefit-modell. I Jordanien tillfredställde inte regimen befolkningens krav på subvention av exempelvis bränsle och basmatvaror.

Europakommissionens register över intresseorganisationer

This paper examines the European Commission?s, newly established, ?Register of interest representatives? The analysis is divided in two parts, first I analyze the registers purpose, the kind, and detail, of information it contains and the different kinds of groups that are supposed to register. After that I analyze the organizations in the register more thoroughly, using a database of my own creation. The database was constructed with information drawn from the register, as well as information from external sources. Regarding the design and purpose of the register, I find that improvements in the design are needed, if the register is to fulfill its purpose.

Förekomsten av ersättningsnivåer i internationell expropriationsrätt ? en jämförelse av Nordiska länder

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.

En utredning av arbetsgivarbegreppet vid tillämpningen av expertskattereglerna i 11 kap IL : Utifrån den grundläggande principen om fri rörlighet av kapital inom EU

För att locka till sig kvalificerad utländsk arbetskraft inför allt fler länder inom EU en mer förmånligare beskattning för denna typ av arbetstagare. Sverige införde en sådan beskattning år 2001 vilket innebär att experter, forskare eller nyckelpersoner som kommer till Sverige för att arbeta under en period kortare än 5 år endast beskattas på 75 procent av sin lön och annan ersättning. För att kunna erhålla denna förmånligare beskattning ska arbetsgivaren vara ett svenskt bolag eller ett utländskt bolag med fast driftställe i Sverige och arbetsgivaren definieras som den som betalar ut ersättningen till arbetstagaren. Utformning har lett till att utbetalningar från ett utländskt bolag beskattas högre än en objektivt jämförbar utbetalning som kommer från ett svenskt bolag. En sådan situation är ej tillåten enligt de grundläggande principerna om fri rörlighet inom EU.

Bedömning av området energi : En jämförelse mellan Miljöbyggnad, Svanen, FEBY12 och PHI

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Detaljeringsgraden i dagens detaljplaner, en studie av femtio planer för nyexploatering av större bostadsområden

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.

Praktiskt jämställdhetsarbete : Mot bakgrund av gällande rätt

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers.

Biotopskydd av stenmurar : Skäl för dispens

Stone walls in agricultural land are incorporated in the general protection of biotopes. They are protected because they provide a habitat for endangered species. Therefore it is illegal to carry out proceedings in an area that is included in the protection of biotopes. In order to do that, exemption is needed which can only be granted if there are special reasons. The essay stipulates what these special reasons are.In an exemption errand the interest for nature conservation must be weighed against a public or a private interest.

Samma skyldigheter - men inte samma rättigheter : Funktionshindrades uppfattning om och definition av medborgarskap; en komparativ studie Sverige-Storbritannien

The concept of citizenship was created in Greece about 600 BC, and has for most of the time been treated as a philosophical concept, or as a concept of political science. In spite of the fact that sociologists have taken an interest in the concept in the second half of the 20th century there is hardly any empirical research to substantiate how the common man perceives and defines the concept. Disabled people to a great extent perceive themselves as belonging to a forgotten sector of society in that they experience administrative barriers, shortcomings in the way individuals and institutions behave towards them, institutional discrimination, being socially dead, etc. ?The aim of this study has been to explore how citizenship is perceived and defined by disabled people in Great Britain and Sweden, focusing on the perception of rights and obligations, and how these rights and obligations have been made available to them by society.?The study was carried out as a qualitative study.

Den svettiga sanningen : Bedömning och betygssättning i ämnet idrott och hälsa

Aim and questionsThe purpose for this study was to investigate how marks and mark settings are formed in physical training at some compulsory schools. We also wanted to see how the criteria for marks are formed. These were the main questions during this study.? How do the students find the evaluation and the making in physical training?? Are there differences between different student groups when it comes to their experience around estimation and marking in physical training? (gender, marks, schools etc.)? How do the teachers motivate their marking in physical training?? Are there any differences between the criteria for marking between different schools?MethodThe study was carried out during the spring 2005 at eight schools in a municipality in the middle of Sweden. The study involved 339 students opinion polls and 12 teacher opinion polls.

Genus i Barnets Bästa : En jämförande studie av Förvaltningsrättens LVU-domar med fokus på barnets eget beteende

Background/aim: The purpose of this sociological study "Genus in the Child's Best Interest" was to, from the Administrative Court's decree about the child's own behavior, further clarify the concept of the child's best interest by studying how the concept is expressed in decrees with focus on genus.Theory: Three genus theories, to compare girls and boys, Mary John's power theory, the grown ups definition of what the reality is and what it should contain, and a labeling theory, where the people with power are the ones to define what's normal and what's not, have been used to analyze the result in this study.Method: A content analyses was used to analyze the decrees, with the focus on girls and boys between the ages of 12 to 19, where they have been forced into treatment by the law.Result: The concept of a child's best interest does make a difference between girls and boys in the decrees, and the girls have more power because they have more room to express themselves and are less responsible for their thoughts and actions. The concept is possible to use, but the definition is subjective and could be colored by the societies values and norms..

VSM och 16 förluster

With background in the rapidly growing need to find solutions for sustainable energy production and the increasing interest for wind power, this report was written. With take-off point from the wind power plant Big Glenn, which has been built in the harbour of Gothenburg, a model of the adjacent power grid has been created in Simulink/SimPowerSystems. Parameters for the power grid and its components has been provided by Göteborg Energi Nät, that has also been the supplier of measurement data of produced power, the power need from loads in the vicinity, voltage levels, current values and also the variation of power factor at the wind power plant.The SimPowerSystems model has been used to perform simulations of power flow in the grid. These simulated values have then been compared to the measured values to verify the functionality of the model. Further, the model has been used to perform simulations of a grid fault, which causes a voltage drop.

Naturvetenskap i förskolan : Spelar utbildning och intresse roll för hur man arbetar med naturvetenskap i förskolan?

How do you see on natural science within preschool? Does education and interest play a role for how the educationalist works with natural science? And is the children?s interest for natural science affected by the educationalist, what does the educationalist think himself? These questions have I under my teachers training and under deputyship in preschool asked myself and these questions lies to behalf for my investigation. I interviewed five educationalists on different preschools for my investigation.My investigation resulted in that I have been able to see a certain conjunction between how you work with natural science in preschool and the educationalist education or interest. What also plays a role is that you often associate natural science with knowledge of nature. The educationalist seems overall positive to natural science, but depending of a lack of knowledge it feels strange and difficult.

Sui generis-skydd för databaser

Arbetet behandlar möjligheten att avyttra fastigheter utan beskattning genom reglerna om underprisöverlåtelser och näringsbetingade andelar. Centrala frågor som behandlas är när andelar är lagertillgångar enligt reglerna i 27 kap. och 17 kap. IL samt hur kapitlen förhåller sig till varandra. Vidare analyseras frågan om betydelsen av skatteflyktslagen vid avyttring av tillgångar genom användandet av reglerna om underprisöverlåtelser och näringsbetingade andelar..

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