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793 Uppsatser om Direct tax deduction - Sida 12 av 53

Stem injection of different nitrogen forms into young Norway spruce

This master thesis has been a pilot study preceding a forthcoming project of a larger scale with the long term objective to separate the direct effect of added nitrogen on soil processes from indirect effects via trees. The aim of this study has been to investigate the allocation of nitrogen following direct injection of liquid solutions into the xylem of 40 year old Norway spruce. The field site is located at Flakaliden (64°07?N, 19°27?E), approximately 60 km northwest of Umeå, Sweden. A total of 18 trees were selected for treatment, equally divided between three treatments, potassium nitrate, glutamine and water (control).

Intresseavvägningen i personuppgiftslagen - Det kommersiella intresset

Personuppgiftslagen (1998:204) är en lag som syftar till att skyddavåra personuppgifter. Huvudregeln i personuppgiftslagen är attsamtycke krävs från den som personuppgifterna tillhör för att de ska fåbehandlas. Till denna huvudregel finns det dock ett viktigt undantagsom stipulerar att om behandlingen är nödvändig får den utföras utansamtycke, om exempelvis ändamålet uppfyller ett berättigat intressehos den som ämnar behandla uppgiften som väger tyngre än denenskildas intresse av skydd för den personliga integriteten. När ettsådant berättigat intresse ställs mot den personliga integriteten blir enintresseavvägning nödvändig för att avgöra om behandlingen skallvara tillåten eller ej. Det berättigade intresset som upptar dennauppsats är det kommersiella intresset, som exempelvis omfattar ettföretags intresse av att behandla personuppgifter för att via direktmarknadsföring marknadsföra sina produkter.

Fotografers och föräldrars attityder kring skönhetsretuschering i skolfotografier : En semistrukturerad intervjustudie

Through semi-structured interviews with 8 school photographers and 10 parents,this study attempted to clarify what photographers and parents of children(aged 1?5) in preschool think of photography business in the current situationprovides retouching children?s school photographs and what they considers tobe acceptable. The result shows that companies do not offer photo retouchingfrequent, but performs this service at the direct request of the customer. Themajority of parents agreed that dirt and food was accepted to be removed fromthe photograph, and that this does not affect the child's self image. The photographersbelieve that one should be very careful when it comes to children andretouching, and that the debate is important..

Vad bidrar till valet av precision i produktkalkylen?: En fallstudie om diskrepansen mellan teori och praktik inom produktkalkylering

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

Kunskapssyn och behov av IKT - verktyg

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

En studie av ett grupporganiserat lärande

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

Bland tiggare & barfotabarn : 19 intervjuer med lyrikläsare i Borås

The objective of this entire essay, founded on nineteen interviews of poetry readers at thepublic library in Borås, is to ascertain why people do read poetry. But in addition to examinewhat sort of people who enjoy poetry, as well as what they appear to get out of their exercise.I have also put together the position of the poetry reader as a customer of the library.The summary of contents is primarily based on direct quotations of the interviews, and doesnot reflect any generally applicable facts about poetry readers. I am only trying to focus on thethoughts and sentiments on poetry experienced by a few randomly selected individuals. DanAndersson, Karin Boye, Nils Ferlin and Gustaf Fröding were stated as favourites by many.The only thing in common subsequently found by those interviewed was a great affection forliterature and a diligent usage of the library..

Förändrade konkurrensstrategier vid branschutvidgning : En jämförande undersökning av tre hotell i Stockholms innerstad

People in Sweden and in Europe have been traveling a lot more lately. Because of the economic boom that has been in a lot of countries people do have more money to spend. Sweden and especially Stockholm has lately become a very popular destination. Also big congresses and business meetings like to choose Stockholm for their meetings. The capital as it looks today does not have the capacity to let all those people stay at the hotels at the same time.

Förändrade konkurrensstrategier vid branschutvidgning : En jämförande undersökning av tre hotell i Stockholms innerstad

People in Sweden and in Europe have been traveling a lot more lately. Because of the economic boom that has been in a lot of countries people do have more money to spend. Sweden and especially Stockholm has lately become a very popular destination. Also big congresses and business meetings like to choose Stockholm for their meetings. The capital as it looks today does not have the capacity to let all those people stay at the hotels at the same time.

Optimering av reducerad bearbetning : högre skörd till lägre kostnad

Optimization of soil tillage and crop rotation is important in many aspects, but particularly in maximizing profit margins. Since the economic outcome is usually decisive, it can be interesting to study different combinations of soil tillage systems and crop rotations in order to identify the maximum economic outcome. How a crop functions in a particular tillage system determines whether it is profitable to grow that crop. Different tillage systems affect the soil and its processes in different ways. Reduced tillage often works best on weak-structured heavy clays and on silty clays.

SEMI : Ett projekt med syfte att presentera en ny lösning till katastrofbostäder

AbstractThe number of natural disasters are increasing. Disaster relief today is improving, but not enough.The purpose of my graduation paper is to present a new solution to shelters. It?s important to remember the human, social and environmental aspects when designing a shelter for disaster relief. Each group within the population has to be able to use the shelter and benefit from it.

Personanpassad direktmarknadsföring ? En studie kring lagring av köpbeteende.

I dagens konsumentsamhälle växer hela tiden utbudet av varor och tjänster att välja mellan och därmed växer även konkurrensen mellan de olika företag som finns ute på marknaden.Utvecklingen inom direktmarknadsföringen går snabbt framåt och med framstegen inom området kommer det även fram nya sätt att nå kunderna. Individanpassade erbjudande är ett relativt nytt sätt för företagen att arbeta med i sin marknadsföring vilket gör det extra viktigt för företagen att kontrollera hur deras erbjudanden tas emot av deras kunder.Det finns många fördelar med att använda sig av personanpassad DM men självkart kan det också uppstå problem vid användandet av den här typen av erbjudanden. Ett av de främsta problemen är att det kan inkräkta den personliga integriteten hos den som mottar dem.Vår studie är en fallstudie där vi valt att inrikta oss på ICA och hur de arbetar med sin DM. Vi har valt att göra en kundundersökning med respondenter som har ICA-kort, där vi ställer frågor kring kundernas uppfattning av företagets lagring av köpbeteende och anpassade erbjudanden. Genom att göra en intervju med vår kontaktperson på företaget som har en ledande position på ICA:s marknadsavdelning, har vi fått information som hjälpt oss besvara en del av vår problemfrågeställning.Vårt syfte med studien är att undersöka och beskriva hur ICA arbetar med sin direktmarknadsföring.

Kreativ produktexponering inom e-handeln

This study investigates whether creative online product exposure within the clothing industry has a positive effect on the behaviour and attitude of today's consumers. Product exposure is the most important stimulus in the online marketing universe, yet few studies exist on this topic. Thus, this study pioneers in this specific research field. Through empirical analysis this study reveals that product exposure has a significant and direct effect on the perceived corporate ability and consumer involvement. Moreover creative product exposure indirectly increases the perceived product quality, intention to buy and the overall attitude towards the brand.

Ränteavdrag : En analys av förslag till effektivare ränteavdragsbegränsningar

Huvudregeln inom svensk skattera?tt a?r att ra?nteutgifter ska dras av inom inkomstslaget na?- ringsverksamhet. Fo?r ett antal a?r sedan uppma?rksammade Skatteverket ett fo?rfarande da?r internationella koncernbolag utnyttjade den fria avdragsra?tten i ett skatteplanerings ha?nse- ende. Ho?ga vinster i svenska bolag flyttades genom ho?ga ra?ntor pa? interna la?n till bolag i la?gbeskattade la?nder.

Intern marknadsföring i turistföretag

The purpose of this thesis was to study managers in the tourism market who works with internal marketing towards their personnel. A case study with two tourism providers, Hotel La-ponia and Mix Ranch, was performed. The cases were based on personal interviews with the hotel manager at Hotel Laponia and with the owner of Mix Ranch. The research questions were based on why tourist providers use internal marketing and how tourist providers use internal marketing. The findings were that it was regarded as very important to have moti-vated, satisfied, and properly trained personnel in this business because they are the ones who have direct communication with the clients and they are an important issue to help the com-pany to success.

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