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935 Uppsatser om Fringe benefits taxation - Sida 20 av 63

Vad finns det för fördelar och nackdelar medmolnet? : Hur upplever IT-företag dessa?

Att inom företag och organisationer använda sig av molntjänster är den senaste heta trenden inom IT-världen. Men vad finns det egentligen för fördelar och nackdelar med att använda sig av molntjänster? I denna uppsats beskriver vi först fenomenet molnetoch molnjänster, även känt som cloud computing. Efter det har vi gjort en litteraturstudie för att ta reda på vad det finns för för och nackdelar med användandetav molntjänster. Vi har till slut utfört en kvalitativ enkätundersökning för att ta reda påvad IT-företag som använder sig av molntjänster upplever för för och nackdelar meddem.

Kultur och kvinnlighet. Myndighetsutövares reflektioner kring invandrade kvinnor.

The aim of this study is to discuss how public officials, who are implementing integration policies, describe and relate to ?immigrant women?. The analysis is based on interviews with eight public officials. Drawing on perspectives from discourse theory, multiculturalism, western feminism and postcolonialism, the diskussion tries to place the interview statements within a theoretical debate concerning the concepts of culture/ethnicity and sex/gender. The picture of the ?immigrant woman? seems to be somewhat revised.

Miljökonsekvenser av dagvattendamm i Skebäck, Örebro : en fallstudie hur miljöpåverkan av en dagvattendamm intill ett Natura 2000-område kan bedömas

Stormwater is surface runoff water that originates from precipitation or snowmelt and that on hardened surfaces prevents to infiltrate the ground. In city areas stormwater can consists of major amounts pollutants and when reaching a lake or watercourse it can cause damages on vegetation and animals. Therefore it is important to treat polluted stormwater before it reaches the recipient. The municipality of Örebro have since the 90ies an extensive work with treatment of stormwater in sedimentation ponds. A new stormwater treatment project is planned in an industrial estate in Skebäck, Örebro.

Friskvårdsprogram : Ett medarbetarperspektiv på hälsa, motivation och lärande

Due to an increasing amount of people being put on a sick-list the issue of work health has come to receive a lot more attention. To confront the problem, different varieties of keep-fit measures have been launched in the workplace. A prime example of such a measure can be found at Centralsjukhuset Kristianstad, which this survey is investigating. The primary goal of this study is to investigate the use of the Keep-fit measures program and to identify what motivates the employees to utilize this program. Further we would like to investigate if the program, through motivation and learning, generates improvement and retention of the individuals? health.

Karotenoider i tomater

The tomato is an important crop worldwide, and in recent years it has received great attention due to its rich content of carotenoids, which in studies indicate to have health benefiting properties. Many studies have been done in this area of research and in how to optimize the carotenoid content in tomatoes and tomato products. The objectives of this essay were to summarize present data in this field. The results were as follows:There are nine different carotenoids identified in tomatoes. Lycopene and ?-carotene are the ones that have been given the greatest attention.

Joint Venture inom finansbranschen : En fallstudie av samarbetet mellan Credit Suisse och Orn & Cie SA

AbstractThis paper intends, through a qualitative study to examine and analyze how a particular type of financial firms cooperate, and what this entails. The case study issue which shall be answered is "What does the firms Credit Suisse and Orn & Cie SA gain out of cooperating with each other?". By setting the general theories in the subject joint ventures, partnerships, against the empirical material gathered via interviews and data collection in Geneva, Switzerland  answers to what the cooperation between the two parties has resulted in for the respective companies has been found. The survey shows that the prevailing model of cooperation creates significant benefits for the two companies.

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.

Musikklassifikation ? En jämförande studie av de tre generella klassifikationssystemen DDC, SAB och UDC

The purpose of this Master's thesis is to determine which of the three general classification schemes, DDC, SAB, and UDC is the most appropriate for classifying music documents. This is done by analysing and classifying 60 music documents such as recordings, scores and books about music. The codes resulting from the classification are analysed according to a number of evaluation criteria based on classification theory. The criteria focus on the systems specificity, exhaustivity, exclusivity, helpful sequence, hospitality, notation and that related classes are kept together. The study showed that the systems specificity in classification was of great importance in classifying music documents because of the diversity of music genres.

CSR, ett spel för gallerierna? : en studie om varför ett antal Svenska företag väljer att arbeta med CSR

Social inequality, economic imbalances and greenhouse gas emissions are some of the greatest risks threatening society today. Society has become more aware of these risks and has started to demand firms to take more responsibility. During the last 30 years firms and mainly large firms has chosen to work with something called CSR. CSR stands for Corporate Social Responsibility which is the work firms engage with to take responsibility for environment and society as a whole. Scientists and business people has taken two sides towards CSR, one side argues that CSR cost more than it tastes and the other side argues that firms which engage with CSR will gain economic benefits.

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.

Specialexponering av EMV - En pusselbit, till en mer lönsam butik

There is a tough competition in food-stores these days. Storeowners have been forced to try something new to attract customers. One way to accomplish that is to add private labels to the assortment. There are several benefits with these labels; its higher margins for this type of brand and the brand can also strengthen the stores image in the customers mind. When private labels first entered the market, the customer had a relatively low attitude towards the brands.

Tillämpning av 6 b § LAS vid sammanslagningar av företagshälsovårder : Anställningsavtalets skillnader vid pensionsbestämmelser

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

Motivation i praktiken - En fallstudie om vad som skapar ho g motivation hos erfarna IT-konsulter

The purpose of this study is to examine what creates motivation in the workplace of a small company with a high employee satisfaction index. The case study consists of qualitative interviews that help explain what the most important motivational factors are for the experienced IT consultants in a company that was founded by a circle of friends. The study concludes that the unique and equal pay model implicates an economic risk to the individual consultant but results in liberties, synergies and benefits. These appeal more than either self-employment or work at a larger IT consultancy that several consultants have backgrounds in. An expansion is ongoing since two years back, which threatened the culture but implicated opportunities for the individual consultants.

Sexmånaders- och ettårsregeln : Kortare avbrott ? är tolkningen förenlig med förarbetena?

Människor arbetar utomlands idag i större utsträckning än vad de gjorde förr. Det medför att de påverkas av andra staters lagstiftning och risken uppkommer att det kolliderar med hemstatens lagstiftning som kan leda till internationell juridisk dubbelbeskattning. Interna förfaranden ökar för att undanröja en eventuell juridisk dubbelbeskattning, däribland finns sexmånaders- och ettårsregeln. En person som är obegränsat skattskyldig i Sverige kan till- lämpa dessa regler genom att uppfylla rekvisit som framkommer av 3 kap. 9 § IL och där- med bli skattebefriad på den inkomst som förvärvas utomlands.Vid tillämpning av sexmånaders- och ettårsregeln får kortare avbrott göras om de inte överskrider mer än sex dagar per hel månad eller 72 dagar per anställningsår som framgår av 3 kap.

A cost benefit analysis of public procurement of pork meat : imported, Swedish or locally produced?

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

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