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9826 Uppsatser om Chapter 40 § 12 Swedish income tax law - Sida 9 av 656
Variationer i kostnader för specialiserad sjukvÄrd - En analys av demografi, socioekonomi och hÀlsans inverkan pÄ kostnaderna för specialistvÄrd i VÀstra Götalandsregionen
Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the VÀstra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.
Recovering common ground : landscape architecture as a tool for post-conflict recovery and spatial reconciliation in divided cities
The following chapters examine landscape architecture
which engages in contested territories with an emphasis
on the way in which landscape architecture can engage
with the issues of divided cities or landscapes with similar
social, cultural and physical properties. The project focuses specifically on the potential landscape architecture
has for promoting or aiding in the reconciliation process
of these areas, by examining the following questions.
How can landscape architecture be used to benefit the
peace building process of divided cities and landscapes?
How can landscape architecture be used in the process of
promoting spatial reconciliation in the case of Belfast?
The investigation begins with a description of the background to the project in Chapter 1, which functions as a
brief introduction to the urban phenomena that is divided
cities. It then goes on to introduce the different methods
and data employed in order to answer the research questions
in Chapter 2.
After introducing the problem and the methodology, a
global overview of divided cities is performed in Chapter
3. This chapter is divided into two sections.
?Man kunde ju prata av sig? ? en studie om brottsoffers upplevelser av hjÀlpen de fÄr frÄn brottsofferjouren?You could talk about it? ? a study of the experiences of victims of crime who have been receiving help from the Swedish Association for Victim Sup
Title: ?You could talk about it? ? a study of the experiences of victims of crime who have been receiving help from The Swedish Association for Victim Support.We got in touch with ten victims of crime through a local chapter of The Swedish Association for Victim Support and examined their emotional experiences of the help that was given to them from this organization.Background: Crime has always been a part of society and anyone can be subjected to some form of crime. Whenever a crime is perpetrated, there is always a victim. The purpose of this essay is to investigate how victims of crime emotionally experience the help they receive from the national association in Sweden who help and support victims of crime. Methods: We employed a qualitative method in the process of investigating the topic of this essay, and by employing interviews we got a deeper understanding of how victims of crime experience the help they receive.
VÀrdepremium pÄ den svenska marknaden - En residualvinstvÀrdering med sÀkerhetsmarginal
This paper attempts to investigate the correlation of 12 month abnormal returns and the fundamental value of stocks in theSwedish stock market between the year 2000-2011. Also, the paper tries to apply and evaluate the concept of the margin ofsafety. In estimating the fundamental value we use the residual income valuation model and three different estimationapproaches of the beta coefficient in order to correct for financial and operational biases. We find that our different portfoliosearn abnormal returns. However, this could be explained by the size effect and P/B effect.
Ensamkommande barn i vuxenlivet : en kartlÀggning om ensamkommande barns etablering i samhÀllet
The paper aims to examine how well a small group unaccompanied children have established themselves in Swedish society. In order to determine how well they have established the empirical material which is primarily based on quantitative data has been measured with a theoretical model developed by the theorists Nancy Fraser and Alistair Ager and Alison Strang. Based on the theoretical framework the unaccompanied children establishments have been measured in example income, education, debts with Kronofogdemyndigheten and social network. It was found that the unaccompanied children had not achieved the establishment in the society that was expected from the theoretical framework. Their results were also generally below the national average for young adults in Sweden who are the same age.
Etnisk diskriminering i rekryteringssituationer : Hur skyddet ser ut i Sverige och vad arbetsgivare kan göra för att förhindra diskriminerande rekryteringar
Ethnic discrimination is still a problem in the Swedish employment market. The Ombudsman against Ethnic Discrimination received 154 complaints relating to discrimination due to ethnicity in the working life in 2012. In addition, reported unemployment rates in Sweden differ markedly between native-born and foreign-born. The purpose of this paper is to investigate how protection against ethnic discrimination in recruitment looks like in Sweden and describe different methods an employer may use to prevent that ethnic discrimination occurs in recruitment situations. The first and second issue of the essay concern what protection there is in Sweden against ethnic discrimination in recruitment situations, based on international and national law. The traditional legal dogmatic method, which describes the valid law, is used in these sections.
Nutrient efficiency in Swedish dairy cows fed total mixed rations or partial mixed rations
The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.
Internet som Relationsbyggare inom fotbollen : En fallstudie av Kalmar FF
The purpose with this essay is to analyze how football clubs can use Internet in sense of creating stronger relations towards their supporters and build an excellent experience before and after a specific football game. We have used the Swedish football club Kalmar FF as a role model throughout the essay. The techniques of the modern world are escalating and the World Wide Web tends to be more important in the way of creating experiences and relations. The essay is based on a qualitative research method which is based on and contains four independent interviews. The persons have been chosen by us for their knowledge in the specific subject.
Ovillkorade aktieÀgartillskott - Analys utifrÄn skatteflyktslagen
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.
RÀtten att skrika : den omöjliga representationen i Clarice Lispectors StjÀrnans ögonblick
This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.
Hotell i förÀndring : Om vikten av att stÀndigt arbeta innovativt
This paper examines how themed hotel companies work with innovation and innovation processes to meet the demands of todays market.. To get a deeper understanding the paper is focused on three separate hotel companies in Sweden. The paper is based on a qualitative method. The paper starts with a methodology chapter, followed by an explanation for a number of concepts that are central in the paper. Here, the reader will also read about the concept of innovation, and innovation processes. This is followed by a number of innovation processes in tourism.
Studium av stomsystem och övrigt klimatskal m.a.p. produktion och lÄngsiktig förvaltning av passivhus
The passive house concept has been known for many years, but it is not yet verywell known in Sweden. The increased energy requirements places greaterdemands on our buildings and to meet these requirements, passive houses is agood option.Svenska BostÀder have built passive houses with good results and intend tocontinue design some of their new buildings as passive houses. This study ismeant to support Svenska BostÀder in their planning of new buildings byanalyze and compare the different frameworks and building shells of passivehouses.In the first chapters (1,2 and 3) we presents the conditions for passive housesand the differing objects we have examined more generally for the reader tobecome familiar with the concept and the objects.The subsequent chapter presents an analysis of each object partial based on thespecifications from FEBY and finally, in Chapter 5, you will find a table ofvalues where the objects are put into relation to each other and valued there by,together with a brief explanation for the table.This chapter also contains texts on the environment, design and futuredevelopment which all includes our own thoughts and reflections.Finally, the gist of the whole work and our conclusion is presented anddiscussed.On the whole, the work has been very enlightening for us and we hope that theconcept of passive houses have a wider impact in the future..
"Spelar roll" : -En studie av Folksams kunders varumÀrkesuppfattning
Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.
Den anglosaxiska trusten : En analys av en förmÄnstagares beskattningskonsekvenser av trustegendom som utgörs av aktier
The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjÀnst ? vÀrdepappersförmÄn, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.
Lycka: en studie av ekonomins inverkan pÄ lyckan
The purpose of this study was to examine and illustrate how people look at themselves and their happiness in relation to their economic situation. This study was based on interviews with eight adults divided in two groups, four were big-income earners and four were unemployed/sick-listed. I identified factors that affected the feeling of happiness such as family, friends and economy. During the process four themes were identified, happiness, work, economic strain and the importence of money versus happiness. The analysis was based on the concept of aspiration levels and an economic perspective.The conclusion of the analysis was a surprise to me, showing that economic strain could be detected in both groups but by different means.