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855 Uppsatser om Direct taxation - Sida 19 av 57

Hur sjuksköterskan och vården påverkas av hög arbetsbelastning

Syftet med denna litteraturöversikt var att belysa hur den höga arbetsbelastning som förekommer inom dagens sjukvård påverkar sjuksköterskan och vården av patienten. Artikelsökning genomfördes i databasen Science Direct. Sammanlagt inkluderades 10 artiklar i studien, fem kvalitativa och fem kvantitativa. Resultatet visade att en hög arbetsbelastning påverkade sjuksköterskan på flera områden. Till exempel så fick hon inte den tid hon behövde med patienten för att göra ett tillfredsställande arbete.

Generationsskifte : av familjeägda jord- och skogsbruksföretag

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Att stärka elevers självkänsla på lågstadiet

This paper is an examination of how you as pedagogue can strengthen students self-esteem. I have acknowledge that there are possibilities to do this by the art of dancing. I want to with this paper to give a deeper understanding that shows of how you as a pedagogue can strengthen students self-esteem by using dance at junior level. To answer this question I have used this questions:- Can dance strengthen students self-esteem by the art of dancing and if that is so how can this be done?- What pedagogical attitude can be to an advantage when the goal is to strengthen students self-esteem.I have chosen to use ten qualitative interviews which brings up my questions at hand.

Störst, Bäst och Vackrast: En studie av varumärkessaliens påverkan på attityder och attributvärdering

The authors study the effects of brand salience on how consumers form brand attitudes and how consumers value the importance of various brand attributes. The study was conducted through two separate tests, the one focusing on the link between brand salience and brand attitudes and the other focusing on the link between brand salience and evaluations of attribute importance. Both tests measured brand salience as the ease with which brands are recalled by respondents who have been cued with a specific product category. The results show that brand salience has direct effects on both brand attitudes and the evaluation of attribute importance. As brands are recalled, high brand salience for a brand creates a more positive attitude towards that brand in the mind of the consumer.

Besittning av och rådighet över medel innestående på konto

The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.

Hyllningsmusik till Karl XI : En studie kring 18 tillfälleskompositioner

This paper is a study of 18 extant pieces of panegyrical music for the Swedish king Karl XI (1655?1697). The compositions are preserved in two forms. There are a few contemporary prints, but the largest amount of music is preserved as manuscripts in the Düben­collection (Uppsala University Library). The paper focuses on four different aspects of the production of these 18 compositions.

Beviskraven för förbättringsutgifter på privatbostäder : Rättsläget efter 2002 års Regeringsrättsavgöranden

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

Faktorer som påverkar sjuksköterskans omvårdnad av mrsa bärande patienter

Mulitresistent staphylococcus aureus (MRSA) is a bacteria that is resistent against penicillin, this makes it difficulte to treat. MRSA causes woundinfections and other seriouse conditions. If MRSA establishes in an hospital environment it often spreads fast. Common ways of spreading MRSA is through direct or indirect contact. The nurse should work according to guidelines, apply hygienic routines and prevent the spread of infections.

Telekrig mot bandspridningsteknik

I denna uppsats betraktas två olika bandspridningstekniker och vilken påverkan de har på telekrigsförmågan. Uppsatsen svarar på frågan:Vilka möjligheter finns att bedriva signalspaning och störning mot radiokommunikation som använder bandspridningsteknikerna frekvenshopp eller direktsekvens?Inledningsvis beskrivs en modell för telekrig mot radiokommunikation, ?telekrigcykeln?. Därefter beskrivs principer för ett radiosystem samt de två bandspridningsteknikerna frekvenshopp och direktsekvens. Slutligen analyseras bandspridningsteknikernas påverkan med hjälp av telekrigcykeln och resultaten diskuteras.Uppsatsen kommer fram till att båda signalerna går att spana mot, direktsekvens innebär större svårigheter för signalspaningen än frekvenshopp.

SÄRSKILT BOENDE SOM MÖTESPLATS En studie av vardagliga relationer mellan personal och de boende

Abstract This essay is about the visibility of everyday life in a nursing home. The thesis is based on the following questions: What characterizes the social life and conversation between staff and residents? What content has the social life and the conversation between these parties? What is the power relationship between the staff and residents? To answer these questions, we used the qualitative approach with open observations, along with interviews. The study is partly based on direct observation by an observer as a participant in a special housing, and on semi-structured interviews with seven respondents, three of them staff and four residents in the same nursing home. For the results and analysis section, we use the Grounded Theory as a method which constructs a parallel between data processing and analysis of the interviews, where we first encode, categorize and create themes.

I globaliseringens vågrörelse; en etablering i Lycksele kommun.

This study describes how a larger investment by a private company in the northern interior can affect a municipality?s economy. The mobility to the municipality is expected to increase and some of the direct and indirect effects that this investment can implicate on their economy are discussed. The method for this study is qualitative. Interviews have been made with the initiative owner of the company LHG Learning Center and with civil servants in the municipality of Lycksele. The conclusions drawn in this study are that the establishment of LHG Learning Centers in Lycksele will include both opportunities and risks for the municipality?s future.

CSR-Kommunikation? : En enkätundersökning om vilka marknadskommunikationer konsumenter föredrar

Problem definition: By what marketing communications do consumers want companies in the jewelry industry to communicate its potential CSR activities?Purpose: The purpose of this study is to investigate in what kinds of marketing communications consumers want the jewelry industry to communicate its potential CSR work.Method: The study has used a quantitative approach to data collection, focused on a survey to answer the purpose of the study and the problem definitions.Conclusion: The study found that the respondents want a clearer communication of CSR work in the industry and that the most suitable communication channels according to respondents differ depending on gender. The female respondents think that the most appropriate channels are product promotions and direct marketing. In contrast, the male respondents think that the channels social media, newspaper and television advertising as well as web sites are more suitable..

Den internationella redovisningens framtida roll i Sverige - IFRS på bolagsnivå?

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Olika men lika? : En komparativ studie av Moderaternas och Socialdemokraternas partiprogram.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

Vägen till beröring i det palliativa skedet

In the palliative care there are many close encounters between the care-taker and the care-giver. To be touched is foundational to every human being and the care-giver shows his presence to the care-taker, when he touch the care-taker. Touch is an important tool for the care-giver in the care for the care-taker. It becomes a natural way of communicating. The aim of this literature study was to describe which factors that are important, for the care-taker in the palliative care, to receive touch in the purpose of feeling well-being.

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