Sök:

Sökresultat:

793 Uppsatser om Direct tax deduction - Sida 5 av 53

Hur betydelsefull är CRM data? : En studie om användandet av CRM-system inom livsmedelskedjorna ICA och Coop

During the last few decades a new kind of business operation have developed and this hasforced organisations to adapt themselves to a new competitive environment characterized byincreased customer demands as well as a larger amount of competitors. Therefore companieshave had a shift in their strategies from focusing on sales numbers to focusing on thecustomer. To build lasting customer relationships, in order to create customer loyalty, havebecome an important part of the organisational strategy and the collection of consumer datais essential in achieving this loyalty. Customer relationship management systems assistorganisations in managing information about individual customers as well as managing allaspects of customer contact, with the purpose of increasing customer loyalty towards thecompany. The collection of consumer data also enables for companies to design personalizedoffers to individual customers in the form of direct marketing.

Nationella prov i årskurs 5 : En studie om hur lärare påverkas av proven i sin planering

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

Evaluation of preanalytic methods in order to shorten the processing time before identification of fungal microorganisms by the MALDI-TOF MS

Identification of fungi is based on macroscopic observations of morphology and microscopic characteristics. These conventional methods are time-consuming and requires expert knowledge. For the past years Matrix-assisted laser desorption ionization-time of flight mass spectrometry has been used for routine bacterial identification in clinical laboratories but not yet in the same extension for fungi. In this study three preanalytic preparation methods for fungi were evaluated in order to shorten the processing time in routine laboratory performance.Clinically relevant strains (n=18) of molds and dermatophytes were cultivated on agar plates and prepared according to the different preparation methods for protein extraction. Each strain was analyzed in quadruplicate by the MALDI Biotyper and the database Filamentous Fungi Library 1.0.The results showed that the genus and species identification rates of the least time-consuming direct extraction method were 33% and 11% respectively.

Barnkonventionens implementering i Lunds Kommun - en aktörsanalys

In 2002 the local council of Lund, Sweden, decides to implement the UN Convention of the Rights of the Child. A number of actors, such as the state, the civil society, the political society and the bureaucracy, participate in the political process with different authority and points of departure. This thesis studies the actors´ interactions from an inside perspective by applying concepts such as political power, democracy and implementation. The methodological departure is action research from within, a local NGO, the local board of Save the Children Sweden. The results of the study indicate that governance and steering of the implementation process at the communal level is weak.

Är det en anka eller en kanin? - Fildelning som brott eller uppror, rätt eller fel

The purpose of this paper has been to explore how Swedish users of the file-sharing software Direct Connect perceive their own situation and the file-sharing phenomenon. In addition to ascertain what attitudes prevail in the file-sharing culture and what knowledge file-sharers have regarding the relevant Swedish legislation. The questions central to my area of interest were: - Why do file-sharers use the program Direct Connect? - What knowledge do file-sharers have of the relevant legislation in Sweden? - What attitudes prevail in the file-sharing culture? - Is file-sharing behaviour affected by an individuals experience and/or level of knowledge? I compared the results of my survey with earlier surveys done. In addition I compared categories within the file-sharing group such as gender, age, experience and level of knowledge to determine if there were any patterns within or differences between the groups.

Företags investeringsutgifter för datorprogram : en inkomstskatterättslig analys

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Solenergisystem i Hammarby Sjöstad

Problems with the current energy system, which partially relies on non-renewable fuels, are increasingly recognized. Emissions of greenhouse gases from fossil fuels may speed up global warming, which in turn leads to a number of negative consequences. Nuclear energy is risky and relies on consumption of a scarce resource. This leads to a demand of renewable energy that is also economically feasible. One possible renewable source of energy is solar energy.

Bidragsanalys av dimensioner och postningar : en studie vid Vida Alvesta

An old and well known problem in sawmilling is to determine which dimensions /products those are most profitable to produce. Existing optimization models maximize the value of the log. In other words, based upon the market prices of the dimensions the models calculate the best way to split the log. Yet there is a great uncertainty if the most well paid dimensions really are the most profitable to produce. The costs of the process from lumber to sawn products are hard to determine and are therefore often left out from the optimization process. In this study the economic contribution of different dimensions/products are analysed.

Leaf area index in Vittelaria Paradoxa parklands in Burkina Faso estimated by light interception and leaf sampling

Burkina Faso as well as most sub-Saharan African countries struggle with providing food for a fast growing population. The dominating farming system is agroforestry parklands. Agroforestry parklands can broadly be defined as areas where scattered trees occur on farmlands as a result of selective clearing. The presence of trees in crop fields may in the long term have a positive effect on the production of annual crops. It is commonly discussed, but not proven, that the presence of trees leads to increased groundwater recharge due to higher infiltration capacity of the soil.

En intressant gemenskap - En analys av begreppet intressegemenskap i ränteavdragsbegränsningsreglerna

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Behöver tillväxten en stad? Om Dublin som politisk arena, aktör och tillväxtmotor

This thesis intends to examine the role of the city, Dublin, in the Irish economic growth during the 1990s. It is a case study where Dublin is compared with current theories on post modern cities as growth machines and increasingly prominent actors in the global context. The study has an interdisciplinary approach but focuses on political science issues such as power distribution, global-local governance and local political organisation. It is a theory driven study that also intends to add aspects to the understanding of the cities of our time. I argue that Dublin has faced a lot of changes during the last decades in accordance with the post modern city.

Klimatsmarta Hyresgäster : Potential hos hyresgästen för minskning av energianvändning i en kontorsbyggnad på ett klimatsmart sätt

The starting point for this master thesis was the product of the company "Humlegården", which allows its tenants in office buildings to follow their electricity consumption in real time, through their Smartphone's. The idea that resulted from that application is to investigate if it is possible to direct the tenants in office buildings to reduce their energy consumptions, but also to be satisfied with the indoor environment. This work addresses the factors which are the main energy consumers in office buildings. It addresses legal requirements and standards which are important to follow in order to achieve good thermal comfort in buildings. Some of them are physical climate factors like thermal environment, air quality and lightning.

Föräldraaktiv tredagarsinskolning och traditionell inskolning ? en undersökning.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

?I valet och kvalet? Urvals- och inköpsstrategier på svenska folkbibliotek

This essay focuses on strategies for acquisitions in Swedish publiclibraries. The topic has been occuring in the public debate off andon since the70s. The dominant view has been that librarians haveallowed demand direct the purchases of media and thus haveignored quality literature.This debate has caused me to reflect on the librarians constantdilemma when purchasing media. Are they supposed to chooseliterature that are in demand, or should an evaluation made bylibrarians be the decisive?The previous research has shown that the library profession istraditionally characterized by a non-judgmental approach.

Miljögifters exponering, ackumulering och effekter på immunsystemet hos husdjur :

The purpose of this literature review was to describe the paths of exposure and accumulation of organic pollutants into the tissues of farm animals. Organic pollutants can be spread in the environment by air and rainwater. Farm animals can be exposed to these pollutants for example by eating soil or contaminated plants. Many of the pollutants can then accumulate in the fat tissues of the body because of their lipophilic character. Brominated flame retardants and perfluorolated compounds are both pollutants of current interest.

<- Föregående sida 5 Nästa sida ->