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1099 Uppsatser om Capital gains tax - Sida 24 av 74

Riskkapital & medicintekniska företag : En undersökning om finansieringen från riskkapitalister till svenska medicintekniska företag i introduktions- och expansionsfas

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

Repor i fasaden : En studie om korrupion

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

SPIRITUALITET OCH INTUITIVA VIBES Tjejers str?van efter respektabilitet i ett digitalt rum

On social media, girls create digital spaces where a distinctive spiritual culture emerges. This spiritual culture is therapeutic in nature, consisting of therapeutic compositions and happiness-generating templates that contribute to the girls' respectability by allowing them to take responsibility through their intuitive knowledge. The purpose of this study is to investigate how the pursuit of respectability is manifested in these digital spaces by examining spiritual expressions and exploring how participation in therapeutic culture online serves the attainment of respectability. The study employs a participatory netnographic method, focusing on observations of LIVE broadcasts on TikTok. In these broadcasts, girls engage in various spiritual practices within a shared digital sphere. The observations are analyzed through the theoretical frameworks of Beverley Skeggs' concept of respectability and theories related to therapeutic culture, including happiness culture and therapeutic assemblage. The findings reveal that both the girls hosting the LIVE broadcasts and those participating by commenting collaboratively create a digital culture through the exchange of advice.

Situationsanpassat ledarskap för byggproduktion

A large cost at the construction sites today is the labour cost of the workers. But unfortunately the worker potential is not used to full. It is not unusual to take into a count with a work-­?place-­?additional-­?time of 50% in some cases. By increasing the workers' motivation and responsibility for their tasks may reduce the time considerably, which also increases the potential for greater gains in construction projects.By using the situational leadership may the workers level of maturity develop entirely.

Kommunikation av kostråd : På unga vuxnas villkor

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

Handelsprocedurer -omfattning, effekter och vinster av förenkling

The aim of this thesis is to analyse the most common economic effects of countries pursuing trade facilitation. Trade flows are constrained by non-tariff barriers and through trade facilitation these barriers can be decreased. We will study the effects of trade facilitation from a theoretical perspective and evaluate a number of empirical studies. Several different trade barriers will be identified as well as those regions and countries that will gain the most from trade facilitation. We draw the conclusion thatlarge gains would prevail for all countries and that the consumers, businesses and the state all benefit from trade facilitation.

Stadsodling som begrepp i Sverige - bakgrund, nulägesbeskrivning och tänkbar utveckling

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Tallriksmodellen och måltidsmåttet : En utvärdering av pedagogiska hjälpmedel för måltidssammansättning

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

Risk i fastighetsbolag : - en kvantitativ studie av kommunala och privata fastighetsbolag

Jämfört med andra branscher har fastighetsmarknaden låg avkastning på totala tillgångar, de utnyttjar istället en hävstångsstrategi för att skapa mer effektiv utväxling på eget kapital. Det finns många riskvariabler kopplat till fastighetsbranschen och flera sätt att differentiera sig från den osystematiska risken. De kommunala fastighetsbolagen har en finansieringskälla Kommuninvest, som enbart vänder sig till allmännyttiga bolag och inte privata aktörer.Syftet med uppsatsen är att historiskt analysera hur risk och avkastning genererats av kommunala och privata fastighetsbolag. Metoden är kvantitativ, kombinerat med en deduktiv metod och som har en förklarande ansats.Utifrån teori har vi formulerat tre hypoteser för att undersöka om vi kan finna indikatorer på hur kommunala och privata fastighetsbolag skiljer sig till från varandra. För att genomföra undersökningen har uppsatsen utgått från en kvantitativ metod och statistiska test har gjorts för att kunna analysera utfallen.Resultaten indikerar på att det finns en signifikant skillnad mellan kommunala och privata fastighetsbolag i två av hypoteserna.

Ryssland och det civila samhället - ett teorikritiskt analysförsök

Based on an analytical overview of post-Communist civil society development in Russia, the present thesis attempts a critical discussion of general civil society theory from the perspective of its relevance for the case study in question. The text consists of three closely interconnected, mutually reinforcing parts. In the first part, major issues of current civil society research are being thematically presented and discussed. The second part concerns itself with the case study as such. It is divided into two parts, one dealing with the relations between state and civil society in Russia, the other with civil society and the individual.

Kålhuvuden och kopparputs : Läsaren som husmoder i svenska familjetidningar

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

Varde ljus!... tyvärr stod det ett hus i vägen. : En studie om dagsljus och vilken plats det har i Stockholms planering

The importance of daylight for humans has been known for a rather long time. Applying this knowledge in the science of urban planning is not very common, at least not in Stockholm, Sweden. Living in a country far from the equator with great differences between daylight and darkness during the year, daylight gets even more important for our wellbeing. This study aims to highlight the subject of daylight planning and contribute to the discussion about how to include daylight in the process of urban planning. By critically observing a new built district in Stockholm and applying guidelines of how to use daylight planning, this paper shows how important it is to include daylight planning early in the process.

Riskkapitalbolag-Carried interest Är beskattningen en obstruktion för standarden IAS 18?

Bakgrund: Är den att en problemdiskussion har förts om själva beskattningen för vissadelägare som investerare i riskkapitalfonder det vill säga den om en carried interest.Skatteverket har specialgranskat sedan år 2007 de riskkapitalfonder som har någonanknytning till Sverige. Skatteverket har inriktat sig för sin granskning på hur den specifikadel av själva vinstdelningen som uppstår vid avyttring av ett portföljbolag skall beskattas,t.ex. Nordic Capital. Det vill säga till vilket inkomstslag skall man klassificera carried interesti. Avvägningen kommer att ske för carried interest mellan inkomstslagen inkomst av tjänsteller en inkomst av kapital.Syfte: Syftet med denna uppsats är att utvärdera huruvida redovisningsstandarden IAS 18påverkas av den gällande skatterätten.

En studie av tidigare måltidsfrekvens och måltidsordning hos överviktiga vuxna som deltar i ett viktminskningsprogram

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

Kosten ombord : Hur vill sjömannen att kostregleringen ska se ut?

Diet is mentioned by many seamen as a subject of joy and aims to give nutritional value and sufficient energy to manage a long working day at sea. The purpose with this investigation is to examine if there is a need among seamen to receive more information about diet regulations onboard and if they wish that it was shaped differently to meet their demands. The study is based on a literature part where diet regulations are examined and an interview part with semi structured qualitative interviews with five seamen. The conclusion of the study indicates that seamen have limited knowledge about the enunciation of the regulation, where it is to be found and consider it to be imprecise. Interviews showed that seamen believe that variety is the most important factor in diet intake and it was this expression that they primarily wanted stated in the regulations.

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