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935 Uppsatser om Fringe benefits taxation - Sida 16 av 63

ICDP : Ett verktyg för att förverkliga FN: s barnkonvention?

The basic view on children has change radically in the swedish society during the last century. From beeing seen as ruled by internal evil powers that only church could help controling later on the children should be brought up as citizen well-behaved and capable of work with help of the state's control. Today we see the child as competent and equal, and through Swedens adoption of the U.N. Convention on the Rights of the Child in year 1990, Sweden as a country undertakes itself to always see to the child´s greatest in all decision-making process concerning the child and also vouch for that the rights stated in the convention are beeing fulfild.Working with the convention in a such way that it's intention becomes reality in educational activities requires instruments for the pedagogues. During the years between 1980 and 1990 a number of different methods and programmes were developed with staring-points in the interplay between the child and the adult.

Väsentlig anknytning : Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Ett grönt möte mellan eklandskapet och en ny stadsdel i Linköping :

The purpose of this essay is to analyze and show possibilities how a city can grow into the scenery of a oak dominated landscape and how this encounter can add values to the city. The city in focus is Linköping, a city that is approaching one of Sweden?s largest oak dominated cultural landscapes. To this landscape high ecological and cultural values are connected. The recreational values are also of importance especially because of its urban location also because the city is mainly surrounded by flat agricultural land.

ISO 14063 : drivkrafter och mervärden för miljökommunikation

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

Sverige som en del av harmoniseringen : En studie av en tänkbar frikoppling mellan redovisning och beskattning

Sedan lång tid tillbaka har mycket diskussioner och debatter framförts kring det starka sambandet mellan redovisning och beskattning och det råder frågor kring om sambandet skall finnas kvar i Sverige eller inte. Det finns mycket fördelar med en frikoppling, men även nackdelar som kan sätta Sveriges redovisningstradition i en förändring.Syftet med uppsatsen är att framföra de olika förändringar Sveriges redovisningstradition skulle kunna utsättas för i samband med en frikoppling och även lista de olika för- och nackdelar med sambandet utefter revisorer och Skatteverket. För att uppfylla syftet har en empirisk undersökning med tre kunniga respondenter utförts. Meningen är att ta reda på hur frikopplingen skulle kunna förändra arbetssättet hos de utvalda respondenterna.Undersökningen som genomförts har visat att det råder mycket separata åsikter och diskussioner kring förslaget om en frikoppling. Det har visat sig att det skulle uppstå fler nackdelar än fördelar för både revisorer och Skatteverket i början av en frikoppling.

Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

Medicinering inom hemtjänsten

This work has been done by three development engineers and one computer engineer and in some cooperation with the company Phoniro. This report is written for computer science and is mainly oriented on the programming part in the project. The goal has been to develop a program that ensures the quality of the care that the home care organization delivers. The program is developed for cellphones and is supposed to be used in every visit. Several functions have been developed for the reason of reducing mistakes in patient visits, where the focus was on safe medication.

Morgondagens effektiva fjärrvärme : En beskrivande litteraturstudie

This report is made as a literature review, focusing on the work done to increase understanding of efficiency in the categories of substations and secondary heating systems, with respect to the deviation from the theoretically possible cooling off in the distribution network as well as the economic benefit that appear. The main purpose of a considerable part of the literature used in this report addresses the issue of identifying individual causes of reduced cooling in district heating systems. These literature resources have been compiled and summarized as part of the report.The technology of district heating is associated with benefits such as better use of the energy in a fuel. This is the case of cogeneration plants where serial generation of electricity and thermal energy increases efficiency compared with the parallel generation where heat is generated locally and electricity is generated centrally. Serial generation thus allows for lower primary energy demand.

Livet som ett varumärke : En studie kring det personliga varumärket och synen på att vara sin egen marknadsförare

This study deals with branding at an individual level and aims to explore what a personal brand means, what benefits that?s obtained by actively working with a personal brand, as well as the strategies and methods used in the development of it. It has also meant a restriction in choice of interviewees made to informants who are familiar with and active in the personal branding process in their daily life. The essay is based on a qualitative research approach; six people working in various occupations were interviewed by a desire to generate information from different perspectives. The result shows that a personal brand is all about credibility, authenticity, and the image you present to others.

Resurscentrum Kulan : En kvalitativ undersökning ifall Kulan ger en positiv effekt på inlärningen enligt lärarna och eleverna

The objective with this essay is to establish the benefits of inserting media as an obligatory topic in the upper secondary school. In order to succeed with this I will not only type this essay I will also produce a medial production in the form of a film.  I have interviewed two senior masters on Södertörns College where I have reviewed different questions that relate to the matter's weight in school values and the society. In the study I will also reflect over existing research within the area and to link these to the issue and those interviewed opinions. In the film I also present statistics within the communication technology's increase and an explanation how one obligatory topic becomes an obligatory topic..

Politikers syn på den regionala nivån : En jämförande studie av Västra Götalandsregionen och Norrbottens läns landsting

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

?Roll up! Roll up for The Magical Mystery Tour!? : om upplevelseindustrin i The Beatles Liverpool

During the 19th centaury Liverpool was an industrial city of great magnitude owing to the well-established communication and infrastructure in the area. During the 1950?s the industry decrease swiftly - and although Liverpool as a city gain interest as a result of the sensation of the Merseybeat and The Beatles - the reduction continued through the 70?s and during the 80?s the people of Liverpool suffered from great unemployment. Today Liverpool is a post-industrial city with a growing experience economy that mainly benefits from The Beatles tourism and the Merseybeat-era. The focus of these studies is the experience economy in Liverpool as a result of globalization and production in the late modernity.

Den rationella individen ? En lagbrytare? : En studie av överutnyttjandet av tillfällig föräldrapenning vid införandet av en karensdag i det svenska sjuklönesystemet

The goal of this paper is to examine whether the introduction of a qualifying day in the use of sick insurance in the Swedish welfare system resulted in an increase in the use of parental benefits as substitute to avoid the qualifying day. We believe that this could be the case because of the higher gain from the welfare system. We use OLS to perform a linear regression from a data set from the data base LINDA during 1991-1996. The results in this paper are that there is a significant increase in the parental benefit after the reform although there is a negative trend for parental benefit during the examined period..

Lärares erfarenheter av att använda sociala medier i undervisning

This study aims to investigate how and why teachers use social media to reach their students, and how they handle different levels of computer literacy among students.The purpose of this study is to investigate the experience of teachers using social media in their teaching. I have done interviews with two teachers, who use social media in different ways. One of the teachers makes her students publish their work on the Internet on wiki-spaces, and the other one use Facebook for discussions and teamwork. This report uses the pedagogy theories laid forth by Vygotskij as a vantage point to analyze the answers from the teachers. I have also looked at some of the published student texts on the Internet.This study concludes there are students who don?t have access to computers and Internet at home.

Optimering av gödselgrep för halm

This thesis was performed at SverigeGrepen AB. SverigeGrepen is a company that hasone product on the market; a manure fork that is designed to be used for mucking inshavings or peat. The aim of this thesis was to develop a new manure fork that isadapted to be used in straw.The development started with a pilot study where experience of mucking wascollected to be able to understand what and why certain characteristics are importantfor the function and use of the manure fork.A basic concept was developed where the main function was fulfilled, which meantthat a separation between dung and straw could be performed in a way that wasbeneficial for the user.The work resulted in four concepts of how a manure fork could be used in the strawthat can be designed and constructed. The conclusion that the work gave was that allconcepts met the main requirements required by a manure fork to use in straw.However, concept four provides a good visual impression, while its benefits areassumed to be important qualities..

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