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793 Uppsatser om Direct tax deduction - Sida 3 av 53
Soundtrack till Ont blod
Denna slutreflektion beskriver arbetet med att designa soundtracket till filmen
Ont blod, en novellfilm som spelades in på Gotland hösten 2010 av
Andersson/Wilén produktion. Vårt arbete har varit postproduktionen av allt
ljud, inklusive musikkomponering. Syftet med arbetet var att testa och jämföra
de två metoder av surroundmixning (direct/ambient och direct-sound all round)
för film som Holman (2008) beskriver, för att sedan välja den som passar vår
produktion bäst.
Reflektionen är skriven i två delar. Den första delen handlar om produktionen i
sin helhet och om projektplanen. Vi går sedan in på arbetsprocessen och
beskriver utförligt varje del av arbetet inklusive tillämpningen av de två
metoderna för surroundmixning.
Ekonomisk tillväxt och utländska direktinvesteringar i Sub-Sahara
The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..
Är plöjningsfri jordbearbetning bättre än konventionell plöjning? :
The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.
Ränteavdragsbegränsningarna och etableringsfriheten : En EU-rättslig bedömning av bestämmelsernas förenlighet med etableringsfriheten
Ända sedan införandet av de svenska ränteavdragsbegränsningarna, som kan leda till nekat avdrag för räntekostnader inom intressegemenskapen beroende på mottagarens skattesituation och syftet bakom transaktionen, har reglernas förenlighet med EU-rättens etableringsfrihet varit ett omdiskuterat ämne. Syf-tet med denna uppsats är att utröna reglernas förenlighet med EU-rätten på denna grund.EU-rätten förbjuder vanligtvis alla former av hinder mot etableringsfriheten. Avsteg får dock göras i särskilda fall om hindrande åtgärder kan motiveras mot bakgrund av art. 52(1) FEUF eller ett trängande allmänintresse. De hindrande åtgärderna måste vidare ha till syfte att uppnå de anförda rättfärdigandegrun-derna samt inte gå utöver vad som är nödvändigt för att uppnå dess mål.EU-kommissionen menar att reglerna särskilt missgynnar gränsöverskridande verksamhet.
Utbildningskvalitet : En undersökning av synen på utbildningskvalitet hos säljare och kunder av företagsutbildning
The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..
Influence of prescribed burning and/or mechanical site preparation on stand stem density and growth of Scots pine stands above the Arctic Circle : results 9-19 years after stand establishment
Prescribed burning was commonly used for site preparation in Sweden to establish new forests until the 1960?s, when mechanical scarification was introduced. During recent decades the interest in prescribed burnings has increased again, mainly due to certifications of forestry stating that 5% of the regeneration areas should be burned on dry and mesic soils.
The objective of the study was to evaluate actual influence of prescribed burning compared to other site preparation on stand stem density, growth parameters and tree damages for Scots pine (Pinus sylvestris L.) after direct seeding and planting. The study also attempts to simulate growth until first thinning.
Scandinavian Airlines : En fallstudie om Scandinavian Airlines kundrelationer
For many companies, the Internet has revolutionized the relationship they have with their customers concerning costumer service. The use of Information Technology in regard to Internet as a media has provided companies with the opportunity to build customer databases in order to target their customers individually. The airline industry was one of the first pioneers to use the full potential of Internet to improve customer relations and its profits which we aim to investigate in greater detail in our thesis.Our thesis answers the question on how Scandinavian Airlines' (SAS) Eurobonus department uses their website to create valuable and profitable relationships with SAS loyalty club members through direct marketing. In order to answer our research question, three key informants have been interviewed - each representing different sub departments at Eurobonus; service and support, IT and marketing. Our results were that the Eurobonus department use direct marketing methods by sending customized e-mail offerings to target specific customer, using their customer databases.
Skogssådd med tall och gran : effekter av fröegenskaper och skärm/hygge på plantbildning, överlevnad och tillväxt de två första åren efter sådd
Over the past few years the Swedish forestry industry has become increasing interested in direct seeding. Although, in practice, this interest has been restricted to pine seed, the knowledge and techniques that have been developed for pine seeding can readily be transferred to spruce. Direct seeding is a method that is of interest to the forestry industry since it can lead to lower regeneration costs, denser stands and better root development than the more conventional planting method.
This study evaluated experiments that focused on direct seeding of spruce in the northern Sweden. Skogforsk set-up the experiments in Gideå and Sävar in 2003.
Val av färdmedel till externa köpcentra : En studie av Valbo köpcentrum
We travel more nowadays. The increasing travel rate generates greenhouse gases which in the long run cause an increasing number of natural disasters over the world. Car traffic is a major contributor to this development. Out-of-town shopping centres have historically good accessibility for car traffic. This study aims to look into what are the factors that influence the choice of transport mode for dwellers in the outskirts of a town when going to out-of-town shopping centres.
Lokala styrelser inom grund- och gymnasieskola: Brukarstyrelser och deltagardemokratiska möjligheter och utmaningar: en teoriprövande studie
The question of direct citizen participation in politics and administration is a contestable one. Its proponents claim that it has positive consequences even for the more "traditional", representative democracy, since participation leads to an increased political knowledge and increased political interest, and thus creates a revitalised democracy. Critical voices have however been raised to the validity of this claim. Critics have also pointed out direct participation as problematic, because it leads to problems of political inequality: a difference of political influence between ? on the one hand, the citizens participating directly and those that restrict their political participation to voting, and ? on the one the other hand ? between the institutions, for example schools, that employ, and don?t employ this method of direct citizen influence.In this essay, these two points of criticisms are tested in the context of user-boards in elementary and secondary schools.
Styrning av leverantören vid outsourcing av redovisningsfunktionen
Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..
KONTRASTERANDE V?GAR TILL EKONOMISK TILLV?XT En j?mf?rande studie av utl?ndska direktinvesteringars inverkan i Serbien och Montenegro
Foreign direct investment (FDI) is widely regarded as a significant catalyst for economic development especially in emerging and developing economies. While previous research has found different effects from foreign direct investments in different countries this study aims to explore the varying effects of FDI in Serbia and Montenegro. The study focuses on how FDI influences key economic indicators, specifically GDP per capita and employment rates, in the context of their aspirations to join the European Union (EU). Employing a comparative approach, the thesis examines the differing trajectories of Montenegro and Serbia in utilizing FDI for economic advancement. The research reveals that while Serbia shows significant positive correlation between FDI and both GDP per capita and employment rates, Montenegro displays no significant relationship in these aspects.
Analys av studentpaketet hos de fyra storbankerna : Gapet mellan student och bank
Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..
Amway : En kvalitativ studie av framgångsfaktorer
Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..
Ränteavdragsbegränsningarna i svensk rätt : Varför infördes reglerna, hur ska de tillämpas och hur ser framtiden ut på området?
Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen.När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena.Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet.