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928 Uppsatser om Comprehensive income - Sida 38 av 62

Human attitudes toward large carnivores bear, wolf, lynx and wolverine : a case study of Västerbotten County

Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

Att indexera hållbarhet : En metautvärdering av Miljöaktuellts rankning av svenska kommuners hållbarhetsarbete

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

Inkomstskatteeffekter vid verksamhet i joint ventures : Med fokus på FoU-samarbeten

Rättsläget vad gäller beskattningen av FoU-samarbeten i enkla bolag synes i vissa avseendenvara oklart. Trots detta har inkomstskatterättsliga implikationer av FoU-samarbetenmellan företag inte behandlats i någon större utsträckning i doktrinen. Tyngdpunkten idenna uppsats ligger på den resultatfördelning och de förmögenhetsöverföringar som kanuppstå i samband med FoU-samarbeten och de tänkbara inkomstskatterättsliga effektersom de för med sig. Vid en belysning av dessa transaktioner har vi funnit att det finns ettbehov av klargöranden för hur dessa skall behandlas inkomstskatterättsligt.Utifrån vår studie framgår det att samarbetsavtalet får en avgörande betydelse för beskattningeni enkla bolag. Den rådande uppfattningen synes alltså vara att ett bolagsavtal kan haskatterättslig verkan avseende inkomstfördelningen utan att en äganderättsförändring behöverske.

Urban Agriculture i den hållbara staden : en fältstudie i Managua

The way we design our cities today will affect the living conditions for future generations. Planning as a discipline can become crucial to attain a sustainable urban development with an increased quality of life among the urban population and an improved environment. Urban Agriculture in the Sustainable City -a case study in Managua is a Diploma Work that deal with poverty issues, aspects of sustainability and development work. We have had a theoretical starting-point, but our focus has been on the case study i.e. the practical part, that we carried out in Managua, the capital of Nicaragua. Today about half of the worlds 6,3 billion people live in cities. The demographic growth of the countryside has declined, while the population in the cities is considerably increasing.

Design av dörr till kaffeautomat : Designing a door to a coffee vending machine

This report was written as a result of a Bachelor Degree Project at the School of Technology and Society at University of Skövde spring 2007, together with Jede AB in Mariestad. The report covers the development of a door to a coffee vending machine that is under construction, and will in a chronological order describe the project from ideas to final product.The project started with a rather extensive feasibility study that thru market research and user tests sorted out the opinions of potential customers, concerning today?s available assortment. Technical areas concerning materials and manufacturing methods were also scrutinized for the consideration of the possibilities of a future production.The next step was to constructively generate ideas and thoughts that later on could grow to be potential solutions. After several weeks of hard work and pieces of good advice and recommendations from the assigner, four comprehensive concepts were built up.

Efterarv vid makes förmånstagarförvärv : En utredning av rättsläget i spåren efter NJA 1975 s. 302, med särskilt fokus på särkullbarns rätt till efterarv

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

Musikers karriärvägar : Flöjtisters karriärvägar och utbildningars påverkan

If guidance counselors are to do as good a job as possible, they need to have as much comprehensive information as possible when it comes to possible career paths for their clients. To get on the way to get this information I, in this study, examined how musicians - specifically flute players career paths could seem. I examen this by doing five interviewees. This study is for guidance counselors, so they hade a more solid foundation to stand on, but also for aspiring musicians to get new perspectives to consider when faced with career choices.The study is conducted through five interviews with professionals flutists; Agneta, Harry, Jenny, Eva and Pepita who all work or have recently worked as professional musicians or teachers. With professional musician, I mean the ones in one way or another is or has been employed musicians and also is in the same or higher level in terms of their music ability than those who are employed.

Bakomliggande resonemang och uppfattningar av fenomenet life education : en etnografisk studie i Uganda

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

Miljöbyggnad, GULD värt? : En undersökning av fastighetsägares erfarenheter och tankar kring ett nytt certifieringssystem

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

Pottaskeframställning och tjärbränning i Femsjö socken från år 1700 till 1900 :

Femsjö is a small parish situated in Hylte municipality, Växjö diocese. The parish has a total area of 8230 ha of which 5000 ha are covered with forest. There have not been any large industries in the parish offering work opportunities for the inhabitants, so they have had to generate income from their land and the forest. Instead of going to the bank to get a bank loan the people of Femsjö parish went out in to the forest and harvested trees for timber and extra cash revenue. Production of pine tar and potash were two other ways that the residents of Femsjö parish could earn extra money for the household in order to keep starvation away.

Goda levnadsvillkor eller skälig levnadsnivå... efter 65 år : En jämförelse av omsorgsmodeller enligt LSS - lag om stöd och service till vissa funktionshindrade och SoL -socialtjänstlagen

The level of help and support given to elderly people over the age of 65 has been regulated by two separate laws; 1-the Act concerning Support and Service for Persons with Certain Functional Impairments (LSS) and 2- Act of Social Services (SoL). Recent changes in the legislation could cause local authorities to deal with these issues in different ways. The aim of this study was to examine and evaluate possible differences in the level of support for the elderly, dependant on which of the two laws was used in the decision process.The questions raised in this paper are· What are the major differences in the purposes of the two legislations?· How will the decisions be influenced dependant on what law is used? Do the decisionmakers identify the difference between the quality levels "good" and "fair"?· How is the process of care organised and managed within each of these legislations and how is the personnel used?· Are there differences in quality regarding freedom of choice, your own right to decide, influence, comprehensive view and continuity in the efforts given?· What development can you see in these fields of care.As a method I have used a case study involving four big cities in Scania. The most interesting and essential knowledge in the study was obtained from qualitative interviews with eleven decision-makers in the four communities.The result of this study indicates that there are more similarities than differences in the purposes of these laws.

Väsentlig anknytning : Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Television i allmänhetens tjänst : en studie av public service-begreppet

Title: Television in the Service of the Public - a Study of the Public Service Concept(Television i allmänhetens tjänst - en studie av public service-begreppet).Author: Daniel FärnstrandAim: To describe the ideals, or principles, that the Public Service Ideology or concept of Pub­lic Service is based upon. The two main questions the paper aims to answer are thus:· Which principles should, according to the theoretical norm, guide Public Service activity?· Which principles guide Public Service television in Sweden today, according to the actual guidelines for the Public Service organization SVT? Method / Material: A study of relevant literature is carried out. Further, the actual guidelines for SVT are summarized. The normative guidelines are then also summarized, and a compari­son is made between this summary and the actual guidelines for SVT.Main results: Although a comprehensive definition is hard to find within the theoretical frame­work, a summary of the theoretical ideal is carried out.

Professionell Hästhållning : grundinformation till lantmästare

Every year, the horse industry in Sweden is growing. Because of this growth, it wouldbe most beneficial for the people involved in the agricultural business in Sweden toimprove their horse skills.I have assembled a form that includes basic guidelines for professional horse care.History tells us that Swedish horses have had a huge impact on the agricultural business.Before the arrival of the tractor, the horse played a very important role for the farmer.Today, horses are kept primarily for pleasure, mostly as a hobby for non-professionalpeople. In Sweden, we are seeing the small horse farms become more and morepopular, which is keeping the countryside open and alive.I feel it is very important to improve the knowledge among farmers and others who willwork in close proximity to horses. This will enable us to raise the standard of care ofhorses today and reduce the number of people who market themselves as professionalhorse specialists, even though they have no education or experience in the fieldIn this essay you will find information about the most common horse breeds in Sweden,including basic anatomy of the horse, feeding directions, hoof and dental care, commondiseases and their treatment. There is information relative to the safe transportation of ahorse as well as the rules pertaining to horses in traffic.

Prevalence of selected infectious diseases in Samoan dogs

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

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