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855 Uppsatser om Direct taxation - Sida 6 av 57
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..
Den svenska uttagsbeskattningen : Hur förhåller den sig till EU-rättens etableringsfrihet?
Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.
Bokförvaringsplats eller serviceinrättning? Direkt eller indirekt service på Göteborgs stadsbibliotek 1891-1960
This paper describes the development of direct and indirect service at the former Gothenburg city library. This was during this period of time not the public library of the town, but a scientific library mostly serving the college, although also open to the public. Furthermore the services offered in Gothenburg are compared with those of the two old Swedish university libraries in Uppsala and Lund. The investigated direct serviceforms are "making material available", "guidance", and "localities". The indirect service areas are "the catalogue" and "the personnel and their competence".The conclusion is that the differences weren't that big and that Gothenburg city library was a modern library providing about the same services as you could find in Uppsala and Lund.
Försök med olika såmaskiner vid konventionell sådd och direktsådd
In this thesis, two studies with different drills were included. In one of the studies two drills were compared: Väderstad Rapid and Väderstad Spirit. In the other study various drills for direct drilling were compared.
The study with Rapid and Spirit was placed in two locations with different autumn tillage; one on ploughed land in Uppsala and one on cultivated land in Västerås, both with relatively high clay content. Rapid drills have a single disc coulter, while the Spirit drills have a double disc coulter. Various aspects were compared such as aggregate distribution, seed placement, emergence, crop yield and economic outcome.
Utlandsetableringar & aktieägares förmögenhetsvärde : En eventstudie om utlandsetableringars påverkan på aktiemarknaden
The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.
Hur formar handledningen mig som psykolog? : En kvalitativ studie av nyutexaminerade psykologers upplevelser av yrkeshandledning.
The aim of this study is to, by individual interviews focusing on specific dimensions of supervision,examine how integratively educated PTP-psychologists experience the interactionin the supervision they receive as a part of their PTP-work and to describe if and how theyexperience that these components of the supervision promote, does not exert a direct influenceon or restrain the preservation and development of an integrative psychotherapeuticapproach and -attitude. The eleven people who are interviewed for this study all belong tothe group of psychologists who graduated from the first group of psychologists with an integrativepsychotherapeutic approach at Örebro university in the year of 2007 and who arenow completing their PTP-work. The interviews were analysed according to a qualitativecontent analysis. The results show that ten out of eleven PTP-psychologists experience thatthe interaction in the supervision is either good or excellent and that this promotes or doesnot exert a direct influence on the integrative approach.Keywords: Supervision, PTP-psychologist, integrative approach..
Svensk uttagsbeskattnings förenlighet med etableringsfriheten : En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL
The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.
Lissabon Fördraget : Värnet mot Globaliseringen?
Dissertation in political science, C-level by Niklas Andersson, Spring Semester 2009. Tutor: Arne Larsson?The Treaty of Lisbon ? The Defence against Globalization??In the modern world globalization have undermined the nation-state and left it without the right measurements to adequately deal with the social and economic unrest that follows in its way. The states, built on contract theories, have an obligation to protect its citizens from the state of nature which seems to have failed as globalization has changed the rules.The purpose of this dissertation is to examine the contract theories of Thomas Hobbes, John Locke, Jean-Jacques Rousseau and John Rawls to identify the elements of a state and create a modern and ideal contract theory. The treaty shall then be used on the Treaty of Lisbon as it can be seen as a contract between the European states to create an entity in the shape of the European Union with the power to defend Europe from the unrest created by globalization.My question for this was as follows:Is the new treaty for the European Union acceptable as a new social contract according to the social contract theories?During my research the following criteria?s for a social contract was found:1.
Är reducerad jordbearbetning ett alternativ? :
Today cultivation of cereal in Sweden has high costs for establishment in relation to the rest of the world, and if this cultivation will be able to continue, the farmers have to control their costs. It is important to see all costs, not the maximum harvest achieved, but the net result. All farmers have different conditions with respect to soil, direction of the farm and were the farm is located geographically. With the right knowledge and ambitions, we think most farmers could change to reduced tillage.
In this paper we have tried to find out if reduced tillage is an alternative for farmers.
Utredningen om sambandet mellan redovisning och beskattning (SOU 2008:80) : en fallstudie av remissvaren
Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..
Investeringssparkontot : För schablonbeskattning ? i tiden
Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.
Fördelningsnyckeln i CCCTB : Medlemsstaternas möjlighet att konkurrera på lika villkor
Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.
Hinderbanan - en studie om jämställdhetsarbete och kvinnors förutsättningar inom professionella tjänsteföretag
Although women express a desire to be managers and although they constitute the majority of Sweden's newly graduated academics, they are still heavily underrepresented on senior management level in the Swedish private sector, where men hold as much as 95 % of the top positions. Considering the massive waste of resources that this implies, this thesis sets out to investigate the underlying reasons for the skewed gender distribution on senior management level in two Swedish professional services companies - an industry where the described problem has been palpable. Additionally, the thesis explores the effects of actively working for increased gender equality. With a basis in gender and organization theory, a broad theoretical framework has been compiled and applied to a qualitative case study design. The thesis reveals seven distinct impediments, which together create a parable of an obstacles course, that prevent women from advancing the corporate ladder in the same manner as their male colleagues.
Spinn i det nya medielandskapet : Nya medieaktörers inflytande på den traditionella journalistiken
Aim With this study we want to highlight and analyze the media spin of the PR campaign Miss Skinny by clarifying; a diffusion pattern which covers posts published by bloggers and journalists; a framing pattern from the first audited post to the last; how journalists are influenced by user generated content, and what consequences this may have for the news coverage.Method We have conducted a studied of news posts and blog posts about the Swedish PR campaign Miss Skinny through content analysis, diffusion analysis and mapped direct links between blog posts and news posts.Main result We found that a surprisingly large amount of news postings contained direct links to previous blog posts and that the former media serial no longer can be applied on today's modern media where journalists and other players come together on the converged media arena. .
Det offentliga rollspelet : En textanalys av tre kommuners offentliga kommunikation på Facebook
Aim With this study we want to highlight and analyze the media spin of the PR campaign Miss Skinny by clarifying; a diffusion pattern which covers posts published by bloggers and journalists; a framing pattern from the first audited post to the last; how journalists are influenced by user generated content, and what consequences this may have for the news coverage.Method We have conducted a studied of news posts and blog posts about the Swedish PR campaign Miss Skinny through content analysis, diffusion analysis and mapped direct links between blog posts and news posts.Main result We found that a surprisingly large amount of news postings contained direct links to previous blog posts and that the former media serial no longer can be applied on today's modern media where journalists and other players come together on the converged media arena. .