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935 Uppsatser om Fringe benefits taxation - Sida 10 av 63
Hur agerar pedagoger utomhus? : En studie i förhållningssätt till barn i förskolan och deras utemiljö.
The following essay or thesis is a study over scientific endeavors in the fringe. It is a study of Riksorganisationen UFO-Sverige, whose proponents aim to make the UFO phenomenon (or phenomena) a subject of scientific scrutiny. To achieve this, the ufologists first have to redefine common concepts of ufology as pseudo science or religion, mainly by challenging definitions given by scientific sceptics on the one hand, and proponents of conspiracy theories or the new age environment on the other. Thus UFO-Sverige seeks to construct an alternative scientific identity in contrast to adversaries on both sides, each unwilling to give the UFO phenomenon any further examination. Following the work of Tomas Gieryn's sociological grip on questions of epistemology, especially concerning the social boundaries of science from other cultural categories through what has been labelled as epistemic boundary work, during which proponents of a particular field aim to achieve epistemic authority and thus the legitimate right to define what is and what is not science, I seek to analyze how questions of science and legitimacy are actualized in an intellectual environment or culture not broadly accepted as scientific.
Vägval: kortast, snabbasteller hälsosammast : En försöksmodell i GIS för ruttoptimering och beräknad inhalation av luftföroreningar för cykelrutter
Cycling is one of the most sustainable transport modes available and it is widely promoted inmany urban areas. The health benefits from cycling has shown to be substantial, includingdecreased risks of diseases related to overweight and enhancing brain capacity. However, inurban areas cyclists can temporaly be exposed to high levels of air pollution, resulting inhealth risks as opposed to health benefits.The objective of this thesis is to develop a rasterbased test model in GIS that estimates theinhaled dose of air pollution for cyclists based on relative particle concentration in differenttransportation micro-environments. The method used is a least-cost path approach,calculating three different routes; shortest, fastest and least dose for four different trips withinSödermalm, Stockholm.The results show that the inhaled particle dose can be greatly reduced, 39% - 58% for three ofthe routes, by choosing the least dose route. One of the most interesting findings is thesubstantial increase of dose when high levels of particles are combined with uphill cycling.The conclusion for the thesis is that a raster-GIS model can be very useful for estimating doseof different air pollution particles and chemicals along cycling routes.
Skolan - klassfrämjande eller klassutjämnande : En undersökning om vad tre lärare tänker om elevers hanterande av den ansvarstagande elevrollen.
Children from different backgrounds, cultures and home environments attend school everyday. The educational system of today focus on the importance for every individual pupil to take responsibility, in order to gain knowledge. From an early age should the pupils learn how to work independant and take responsibility for their education. My questian, and what I have decided to discuss in this paper, is wether everyone has the same opportunity to gain knowlwdge and learn trough this method. In preperation for this essay I read litterature where the authors claims that this kind of educational system is not for everyone, but it benefits those pupils that comes from a middleclass background.So, is our school system fair and equal? Can everyone, no matter what social and cultural group they belong to, get the education thay have right to? In order to get a deeper understanding I interviewed three teachers that works in different schools.
Den tredje vägens ufologi : En studie av vetenskapligt gränsdragningsarbete inom Riksorganisationen UFO-Sverige
The following essay or thesis is a study over scientific endeavors in the fringe. It is a study of Riksorganisationen UFO-Sverige, whose proponents aim to make the UFO phenomenon (or phenomena) a subject of scientific scrutiny. To achieve this, the ufologists first have to redefine common concepts of ufology as pseudo science or religion, mainly by challenging definitions given by scientific sceptics on the one hand, and proponents of conspiracy theories or the new age environment on the other. Thus UFO-Sverige seeks to construct an alternative scientific identity in contrast to adversaries on both sides, each unwilling to give the UFO phenomenon any further examination. Following the work of Tomas Gieryn's sociological grip on questions of epistemology, especially concerning the social boundaries of science from other cultural categories through what has been labelled as epistemic boundary work, during which proponents of a particular field aim to achieve epistemic authority and thus the legitimate right to define what is and what is not science, I seek to analyze how questions of science and legitimacy are actualized in an intellectual environment or culture not broadly accepted as scientific.
Brand Brazil : En studie om brand equity på en emerging market
Title: Brand Brazil ? A study on brand equity in an emerging market Authors: Anders Andersson & Jonathan Karlsson Subject: Bachelor thesis in marketing, 15 credits Keywords: Brand equity, Emerging markets, Brand awareness, Brand associations, Perceived quality, Brand loyalty Purpose: The purpose of this thesis is to gain deeper understanding of how a company operating on an emerging market can work with brand equity, and what benefits it provides to the brand owner. Theoretical framework: The chapter begins with a description of brand equity to be further decomposed to its four dimensions; brand awareness, brand associations, perceived quality, brand loyalty Methodology: A qualitative research method with a deductive approach is conducted, where interviews with Brand/Marketing coordinators for the Brazilian subsidiaries of Volkswagen, Toyota and General Motors, are performed. Empirical framework: The chapter presents performed interviews that are supposed to describe our case studies? work and benefits from brand equity. Conclusion: This study shows that companies operating on an emerging market are working actively with brand equity, often in accordance with theory. The companies also experience positive effects from increased brand equity..
EC Legal Regulation of the Insurance Market; Challenges of Integration
Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively.
The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.
Expertskattens förutsägbarhet
In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.
EC Legal Regulation of the Insurance Market; Challenges of Integration
Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.
Informationssa?kerhetsanalysers verksamhetsnytta : Utva?rdering och fo?rba?ttringsfo?rslag
The importance of good information security and safety grows larger and larger for each day in the information society of today. This concerns citizens, companies and public authorities. At the Swedish Transport Administration, the operation of an information security and safety process has evolved over the years to guarantee that the public authority can be trusted by its citizens, cooperating companies and other public authorities. This responsibility has been assigned to the Information Security and Safety Department (Informationssa?kerhetsavdelningen, ITsa?).In this thesis the aim is to review to what extent ITsa? achieves any business benefits for the Swedish Transport Administration, and to analyze, streamline and come up with solutions to improve their workflow.
Behovsanställning - en rättsvetenskaplig studie
According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.
Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)
SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.
Blockbaserad provning : Utveckling av en ny testrigg för utloppsmodulen
Alfa Laval?s strategy is to focus on modularized product platforms. Several benefits areforeseen, reduced lead-time, less costs, shorter Time To Market and better quality.Development and verifying will be carried out on block level. Today the separators arebeing tested as a complete unit. A number of factors affect the test results and problemsthat are encountered can be hard to identify.
Fackligt oarganiserade arbetares förhållningssätt till fackët och fackligt medlemskap : En kvalitativ studie om erfarenheter och handlingsmotiv
The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.
Att återställa en naturlig ordning : skogshistoria och restaureringsbränning i Långsidbergets naturreservat
During the late 1800s fire suppression became increasingly effective in northern Sweden which led to decreased areas of fire-disturbed woodland and successive changes in the structure of forests. In the long run this can pose a serious threat to fire-dependent and fire-favored species. Today some fire-prone forest reserves are burned as a nature conservation act. Often partial cuttings are made before burning, with somewhat different motives. The purpose of the study in Långsidberget nature reserve was to give a general picture of forest history and its affect on today?s forest condition, and to show how partial cuttings affect burning conditions and results.
Långsidberget is located close to areas that were colonized during the Middle Ages.
Demokrati, diktatur eller demokratur? : En kvalitativ studie av den demokratiska tillbakagången i Vitryssland
Social medias impact recent years has been huge and an increasing number of companies have started using the services. The benefits for companies to be available thru social media are many and the costs are low. Social media makes it easier for companies to get in touch with their customers and at the same time they reach out to a lot of people since the number of frequent user?s constantly increase. A major part of the information that is available is seen from a company?s perspective and what benefits they can take advantage of thru social media.