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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 48 av 677

"Snipp snap snut, nu tog tiden slut" : En analys av användares medvetenhet kring integritet på mobilapplikationer

This study focuses on the integrity of students at Uppsala University that has used the university?s network, UpUnet. We?ve studied their opinions with the use of questionnaires that cover questions related to privacy and awareness about logging of data traffic.The results showed that more students than our hypothesis suggested were unaware of the surveillance on the network, and the majority of these also had a negative opinion towards logging of data traffic. However, we found that there were several relations between how the students responded on our questionnaire, and we?ve presented these in the analysis chapter towards the end of the essay..

Minoritetsspråkliga elevers undervisning : En jämförelse mellan svenska och norska styrdokument

Many students in the Swedish and Norwegian compulsory school do not have quali­fi­cation to search for further education. There is a large part of those pupils who have a different native language than the country?s majority language. These students? possi­bi­lities to a fair and equal education is regulated in national laws and regulations of school activity, the so-called governing documents. The purpose of this study is to compare Norwegian and Swedish governing docu­ments regarding education for pupils with another native language.

Patienters upplevelser av att leva med kronisk njursvikt och hemodialysbehandling

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Intäktsredovisning - när i tiden och till vilket värde? : -En kvalitativ studie av fyra företags intäktredovisning.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

DRM - utveckling, konflikter och framtid : konsumenters reaktioner på och företags användande av DRM

With the digital revolution within video games, the need for Digital Rights Management (DRM) has increased significantly, alongside with the increasing problem of copyright pirates. To counter pirates, DRM was created to prevent illegal copying of software, this to ensure that the Distributors received an income for their work. DRM has, since the start of its use, been getting, a lot of bad criticism from the users of the software protected by DRM. The main function of this paper is to describe the creation and development of DRM by analysis of the vision of different groups on this phenomenon. The main questions are as follows, is it possible to define the very reason for why DRM was created and if so, can its development through time be defined too? What differences in opinions are there when it comes to DRM, counting the two major groups of creators, sellers, distributors (referred to as distributors) versus individual users (referred to as consumers)? In what way will the research results suggest that the future DRM will develop?The development has gone from solving puzzles in a handbook to start the game each time the user wants to play, to serial numbers that is needed during the installation of the game.

Pojkar som inte lyckas i grundskolan

The purpose of this essay was to examine pupils who leave the Swedish nine-year compulsory school system without reaching the requirements for the Swedish senior high school, and then to compare with those who reach the requirements. I used the following questions to help me reach this purpose:- Where in life are those pupils who reached the requirements for the Swedish senior high school?- Where in life are those pupils who did not reach the requirements for the Swedish senior high school?- What differences are noticeable between these two groups?The method that I used to examine these questions was to send out a questionnaire to the pupils. I also tried to make an explanation to the results with the help of Erwin Goffmanns theories.The result of this essay shows that there is not a big difference between the two groups. They both did equally well after they finished the Swedish nine-year compulsory school..

Laglottsskyddet : Ett nödvändigt skydd eller ett föråldrat system?

This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today?s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants? heirs.

Hur kan vi utveckla vårt personliga uttryckssätt med ljud?

This is a bachelor thesis that studies and discuss the question: How can we develop our individual narrative technique with sound design in a Swedish drama production? We have done research and empirical studies. We have analyzed movies to get an idea how we use the sound design in Swedish drama productions today. We have produced a movie that gives sound the biggest part. Key words: Swedish drama production, narrative technique, sound design.

Hur mår svensk filmmusik? : En kvalitativ studie av svenska filmkomposito?rers fo?rutsa?ttningar i det nutida produktionsklimatet

This thesis examines Swedish composers' modes of work and production within the Swedish film industry. It starts off with a historical overview treating live music in early silent film, the conversion to sound and the Swedish production climate until present time. The analysis consists of contemporary empirical studies; interviews with people writing music for film, TV and commercials. The musician's perspective is in focus but directors and other film workers are heard as well. The situation for female composers in a male-dominated industry is also discussed.

Kollektivistiska individer i en individualistisk kultur: en fenomenologisk studie om hur muslimer och jezidier från mellanöstern upplever livet i den svenska kulturen

The purpose of this study is to examine if Muslims and Jezidier from the Middle East experience changes in them self when they live in Sweden and how they feel about apply for work in the Swedish labour market. The study uses the individualistic - collectivistic dimension to describe the differences between the Swedish culture and the participants home culture. A phenomenological, theoretical and methodological approach has been followed, with self-reports as the instrument for data collection. The information where analysed through the softwares MCA - Minerva and Sphinx-Lexica. The analyses show many different outcomes.

Demokratiskt beslutsfattande? : En studie av beslutsprocesserna i tre storskaliga infrastrukturprojekt i Sverige

Torstensson, Niklas (2012): Anledningar till olikheter mellan Svenska kommuners skolkvalitet (Causes behind the differences in Swedish municipality´s quality of school) Örebro University.This essay is an explorative case study that will compare four Swedish municipalities quality of local school system against the municipality ´s backgrounddata and a governing document: Skolplan. This study begins in a previous benchmarking study made by one of Sweden?s teachers unions Lärarförbundet. This is a statistical study that ranked the Swedish municipalities against each other?s according to their accomplishments in a number of areas related to their school systems.

Intäktsfördelning och ansvarsenhet : En studie av hotellrestauranger

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

Om önskvärdheten av svensk deltagardemokrati En analys av argument från åren 2000-2002

On the 17th of January 2002 the Swedish government presented a bill to theSwedish parliament, proposing ways of strengthening the Swedish democracythrough reforms for increased elements of participatory democracy. A publicreport on the state of the Swedish democracy had been released two years earlierwith similar enthusiasm for participatory democracy. However, the participatoryideals of these two documents were strongly criticised by a group of scholars.The aim of this thesis is to analyze and compare the arguments articulatedbetween the years 2000 and 2002 by the actors mentioned above, and to examinetheir relation to arguments concerning political participation, articulated bythinkers from previous times. By classifying the arguments into different groupsdepending on their content I find that both parties in the Swedish argumentationfocus on the effects of participatory democracy on political equality, on theefficiency of the political decision-making and the quality of the decisions beingmade, and finally on the personal character of the citizens. Among the argumentsarticulated by thinkers from previous times, similarities with the Swedishargumentation can be seen as well as important differences.

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