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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 25 av 677
Omvärldsanalys och dess inverkan på strategiutformandet i svenska verkstadsföretag
The ability for companies to anticipate the future and stay in the forefront of the competition is essential for successful business. The tool of Environmental Scanning is basics in the process of developing prescriptive strategies as well as vital in evolving emergent strategies. The complexity lies in gathering relevant information and transforming the information into adequate data, which can be utilised by management to optimise strategies. The purpose of this study is to scrutinise how successfully operating Swedish manufacturing companies, listed on the Stockholm Stock Exchange?s ?Large Cap?-list, organise their Environmental Scanning actions and how this affects the development of strategies.
Prior research on the subject has been used as foundation to presenting relevant theories.
Dimensionering av betongkonstruktioner : En jämförande studie av BBK 04 och Eurokod 2 vid dimensionering av balkar och pelare
Today, we use BKR and BBK 04 when designing concrete structures inSweden, which will, in the near future, be replaced by Eurocode 2. When you are designing buildings, you will use Eurocode 2 Part 1-1 and with this new standard, some new rules and general rules will be necessary to adopt. To examine how BKR and BBK 04 tells apart from Eurocode 2 when designing concrete structures, one beam and one column with often common dimensions, is studied. The beam is designed with consideration of (considerate to) durability at bending moments, shear forces and control of cracking. The column is designed with consideration of durability at eccentric axial load and bending moments in cross section on account of (due to) geometric imperfections. BBK 04 has gone one step closer to Eurocode 2 than earlier editions and the things that are different, when calculating reinforcement, is how they use the partial factors.
Värphöns : påverkar de ekonomin på växtodlingen
In this degree project we wanted to investigate if there are any possibilities to get a
higher income from grain growing by giving the grain to hens instead of selling it. We
were also wondering if the manure has any value or if it only cost the egg producer
money.
If the egg producer cultivate his own grain and is able to store it in layer is there quite
much money to earn. Expensive pasture makes it profitability to pay up to 1,35
Swedish crowns for a kilo of wheat. In our calculating we?ve used calculation from
the company Lantmännen.
Barns rätt och äktenskapsåldern : En kritisk studie av svensk rätt i samband med de grundläggande principerna i barnkonventionen
The Swedish rules for marrying in Sweden are different for swedish citizens and foreigners. A swedish citizen has to have permission from"Länsstyrelsen"to marry before the age of 18 but a foreigner may marry without permission at an age of 15, unless a higher age is required by the foreign law. The main question in this essay is if the swedish international law concerning the age of marriage is compatible with the Convention on the Rights of the Child and/or the Swedish Constitution. The comparison is based on mainly two questions: Primarily the Swedish international law is discussed concerning which marrying age is good for the child. Thereafter it is discussed whether it is discriminating to have different marrying ages for swedish and foreign citizens.
Rådgivning i AMS-besättningar : utvärdering av nyckeltal
Swedish dairy production has during the last decades undergone considerable structural rationalisation and the number of dairy herds has decreased to less than 7000. At the same time the average herd size has increased and a large proportion of those investing in new buildings today choose automatic milking (AM). During 2008 more than ten percent of the Swedish cows will be milked with AM. The development has been faster than expected and the need for consulting has increased rapidly. This study aims to evaluate whether a check list originating from the FRISKKO (?healthy cow?) programme can be a useful tool when assessing how well the herd functions in various areas.
Mästare med mullig modell eller försörjare med funktionshinder. Bilden av konstnären i bibliotekens konstlitteratur för barn.
This masters thesis is a gender study of the role of the artist in childrens literature of art. The study comprises forty-three childrens books presenting the life of a historic, contemporary or fictional artist. The books are published from the 1960s to the present day. They are written or translated into Swedish and available in Swedish libraries. The representation of the artist is examined separately in the text and in the illustrations.
Färden till hållbarhet : en studie kring påverkan och ansvarstagande för en hållbar turismutveckling i utvecklingsländerna
The purpose of this dissertation is to describe and analyse the effects of tourism in developing countries and the attitudes and working methods of Swedish tour operators towards sustainable tourism. We have chosen to use a qualitative research according to a hermeneutical view. We have carried through in-depth interviews with eight tour operators. The theories have been divided into the effects of tourism and sustainable tourism goals which have social, economic and environmental starting points. The empiricism describes the work and activities of the tour operators and compiles the interview material divided into attitudes on tourism effects and responsibilities.
Romer i samhällsdebatten : En kvalitativ studie om framställningen av romer i debattartiklar
The purpose of this study is to investigate the medial portrayal of Romani people in the newspaper Dagens Nyheter from 2013 and 2014. In the theoretical chapter the concepts of new racism is used to speak of what is considered racist in the Swedish society today. Other concepts that are used are type and stereotype which are used to explain how our context is depending on distinctions to understand what surrounds us. Concepts such as myths and binary-oppositions are other theories that are used in this study. Six debate articles have been selected to investigate how the Romani people are represented.
Pedagogisk dokumentation
In July 2010 the curriculum Lpfö 98 was readjusted and was enhanced with new chapter, and the purpose of this essay is to study how preschool teachers discuss and describe how their conduction to the new chapter 2.6 of the readjust Curriculum Lpfö 98. I want to understand how they experience their work with the documentation.My question formulations are:How do three pre-school teachers reason around what they document in the pre-school?Which practical conditions do the pree-school teachers claiming to have on the pre-school to perform the documentation?How do they describe that they use the documentation to advance the tutoring in the preschool?In order to find out more, I interviewed three pre-school teachers, and analyzed the results I got based on prior research on documentation, and quality in preschool. My results show that the main focuses for documentations are how the children interact with each other, how they react and behave with new materials or activities. My informers emphasize that the main purpose of documentation are to be able to show the children their own process of learning.The practical conditions differ among my informers, which can lead to consequences when they want to make documentation and/or use the documentation for its purpose. My results also indicates that the documentations are used to plan the pedagogical activities in regard to the children?s interests and according to the curriculum Lpfö98 rev.2010.
Belöningssystem och engagemang : ? En studie av Eniro 118 118, Ernst & Young och Henses Herrmode.
Title: Reward systems and Commitment-A study of Eniro 118 118, Ernst & Young and Henses men'sfashion.Authors: Marlene Backlund, Vida Miraftab & Marcus SvenssonSupervisor: Arne SöderbomCourse: Dissertation 15 ECTSKey words: incentive programs, commitment and justicePurpose: The purpose of the study is to learn about the relationship betweenrewards and employee commitment in the case companies.Method: We have chosen to design the study, from a hermeneutic visibleway, and the essay approach is abductive. Study research methodis qualitative. We have chosen the method of interview in the casestudy. Theory: The thesis theoretical framework is separated into two main parts,incentive systems and commitment. The chapter is summarized ina model.Empirical method: A total of nine interviews conducted, three interviews in three casecompanies.
Opportunism vid nedskrivningsprövning av goodwill? : En kritisk studie av tidigare angivna förklaringar till avvikelser mellan en genom CAPM beräknad diskonteringsränta och den av företaget redovisade, vid nedskrivningsprövning av goodwill.
År 2005 implementerades IFRS 3 och IAS 36 i Sverige. I och med detta genomför företag nedskrivningsprövningar av goodwill. Dessa kan inbegripa nuvärdesberäkningar av framtida kassaflöden. Forskarna Carlin och Finch utförde år 2009 en studie på australiensiska börsnoterade företag för att undersöka om diskonteringsräntor, vilka används vid en nedskrivningsprövning, sätts opportunistiskt. Studien genomfördes genom att de visade på förekomsten av avvikelser mellan diskonteringsräntan som företagen redovisat och en av forskarna estimerad teoretisk diskonteringsränta beräknad genom the Capital Asset Pricing Model [CAPM].
Inhyrning av maskintjänster : ett alternativ till att använda egna maskiner vid vallskörd?
The economic conditions for Swedish dairy farmers are constantly changing. The numbers of
producers are declining and the economic conditions for dairy production are weakening
debilitating. To improve the economic situation for a farm a hired contractor is a possible solution since previous studies show that machinery cooperation may be beneficial for the farmers.
The aim of this study is to examine the possibility for farmers to cut costs by hiring a
contractor for harvesting silage. A comparison between using own machinery and hire a
contractor is the starting point of this study. Another aim is to discuss the farmer?s decision process when achieving today?s situation and to determinate what factors affect their decisions.
The study is based on cases selected from four farms that today have chosen not to or only to some extent, hire a contractor for harvesting silage.
Brutna vallöften - vad är acceptabelt? En studie av moderaterna och kristdemokraterna innan och efter valet år 2006
This paper begins to observe two non-socialist parties in Sweden,Kristdemokraterna and Moderaterna, before and after they won an election. Thetwo parties formed an alliance with other parties and manifested a politicalprogram. The main focus lies on their campaign promises and their premierpolitical area as a single party before the election and what results that has beenproduced a year after. The method is a comparative analysis between the twocampaign programs and the result, parliamentary decision etc. The largest partyModeraterna has completed or started on their main political issue, butKristdemokraternas development has not been that successful.
Hjärtfrekvensens förändring vid sinläggning av undervisningskor vid institutionen för kliniska vetenskaper :
It?s been noted that cows held at the section of ruminant medicine and epidemiology, Swedish University of Agricultural Sciences (IME), used for the education of veterinary students, have a lower heart rate than what is considered normal for ruminants. In this investigation the heart rates of seven lactating cows were recorded continuously during the period around drying off. The first recording took place at the farm from where the cows were bought, and then their heart rate was monitored after their arrival at IME and further on until they were completely dried off. The results were then compared to the heart rate of seven already dried off cows from the same farm.
Frihet till hat? : Hatbrott, rasistiska organisationer och inskränkningar av yttrandefriheten
The present paper is part of a project carried on by the Swedish Section of the International Commission of Jurists. Sweden has ratified several major international human rights instruments. Most of the rights are covered by national law, and only in exception is there a discrepancy between national and international law. Such a discrepancy is found in the UN Convention on the Elimination of all forms of Racial Discrimination, in which the State parties agree on penalizing and prohibiting the founding of and participation in racist organizations. Sweden is not complying with this statute, despite the fact that the government has ratified the convention.