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935 Uppsatser om Fringe benefits taxation - Sida 36 av 63

Avel för hållbarhet och livslängd hos köttdjur

The purpose of this literature study was to investigate the possibilities to improve longevity and stayability of beef cattle with breeding. The breeding goal for beef breeds is to produce animals with high capacity for growth and good feed efficiency. Longevity and sustainability are two important features to include in the breeding goal. If longevity is increased each cow can produce more calves and the number of female calves used for recruitment can be reduced and only the best heifers need to be selected for breeding. The benefits of longer life is that it lowers the costs of recruitment animals, it increases the number of young animals that become available for slaughter, and it increases the proportion of high producing animals in the herds.

Silversurfarna med hela världen i en låda Användarundervisning i internet för sju ålderspensionärer

Today, librarians tasks may sometimes take on an educational aspect, e.g. when designing educational courses. Our aim with this paper has been to extend our knowledge of peoples learning and learning processes in order to better adapt our educational courses for different user groups. We have investigated what eight senior citizens wanted to learn about the Internet, and followed seven of them during their course. We have examined how the group experienced a course about Internet use, and how they described their learning and learning processes.

Hur ett småhus ålder påverkar marknadsvärdet & taxeringsvärdet : En studie av småhus i Gävle kommun

Syftet med den här studien är att beskriva och analysera hur ett småhus ålder kan påverka marknadsvärdet och taxeringsvärdet för en småhusfastighet samt hur den svenska taxeringsmodellen tar hänsyn till hur ett småhus ålder påverkar värdet. Målet är att ge förslag på hur ett småhus ålder kan behandlas vid fastighetstaxering i Sverige.Ett småhus definieras som en byggnad inrättad till bostad för en till två familjer och en småhusfastighet utgörs av ett småhus plus dess tomtmark. Vid fastighetstaxering av småhusfastigheter i Sverige bestäms ett byggnads- och ett tomtmarksvärde som sedan slås ihop till ett taxeringsvärde för småhusfastigheten, taxeringsvärdet ska motsvara 75 % av marknadsvärdet två år före taxeringsåret. Byggnadsvärdet respektive tomtmarksvärdet bestäms utifrån olika värdefaktorer, en av dem är värdefaktorn ålder vilket anges som ett värdeår ämnat att uttrycka en byggnads återstående ekonomiska livslängd.Metoder som har använts i studien är en litteraturstudie som granskat tidigare forskning inom ämnet samt lagstiftning och facklitteratur. En kvantitativ undersökning av småhus och köp i Gävle kommun har genomförts för att skapa en generell bild av hur ett småhus ålder påverkar småhusfastigheters taxeringsvärde samt en generell bild av när taxeringsvärdet är svårbedömt på grund av ett småhus ålder.

Strategi för kunskapsöverföring : Om att utnyttja lärprocesser som sker vid kunskapsöverföring

Den här uppsatsen handlar om hur ett teknikkonsultföretag, där majoriteten av tjänsterna sker i form av projekt, kan utnyttja kunskapsöverföring för att skapa konkurrenskraft. Här studeras hur kunskapsöverföring, genom att ta hänsyn till tre olika lärprocesser, kan bidra till ekonomisk fördel för företaget. Efter identifiering av vilka verktyg/aktiviteter som används för kunskapsöverföring på fallföretaget analyserades vilka lärprocesser som är möjliga med respektive verktyg/aktivitet enligt dagens teori och medarbetares upplevelser. Empirisk data samlades in från olika delar av organisationen i form av intervjuer och enkätundersökning. Utifrån analysen sammanfattades vilka lärprocesser som utnyttjas och med vilka verktyg/aktiviteter samt vilka som kan utnyttjas bättre för att skapa ekonomiska fördelar för företaget, och därmed också konkurrenskraft.

Lyftredskap för KL-trä - Hantering av horisontella och vertikala element i massivträ

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Samkörning av databaser-Är lagen ett hinder?

Title:Comparison of databases ? Is the law an obstacle?Authors:Alexander Ankarberg, Applied Information Science.Tutors:Lars- Eric LjungProblem: Cross running databases is getting more and more significant during the development of the information flow. There are huge benefits if we start to use the technique that already exists. The law is today an obstacle, so what would happen if the law wasn?t so stern.

Samarbetets för- och nackdelar i lärarkåren

ABSTRAKT Alvarsson, Helena (2007). Samarbetets för- och nackdelar i lärarkåren. (Benefits and disadvantages of teacher staff cooperation). Skolutveckling och ledarskap, Lärarutbildningen 60 p, Lärarutbildningen, Malmö Högskola. Syftet med detta arbete är att studera vilka för- och nackdelar samarbete i lärarlag i gymnasieskolan kan ha samt huruvida samarbete kan minska upplevelser av tidsbrist. Vidare är avsikten att arbetet ska ge förslag till förbättring inom området.

Undantagande av handlingar vid Skatteverkets revision

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Plan för multifunktionella buffertzoner längs Vramsån påMalörten AB : s jordbruksfastigheter

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses.As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

E-learning ? en utbildningsmetod och dess nytta

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

Religionslärares användning av tidningsartiklar : en kvalitativ undersökning om alternativa läromedel

This study discusses and examines the alternative teaching materials in religion class amongst seven teachers in Stockholm region. As religion is a complex subject to both learn and to teach it may be beneficial to use alternative texts to show the diversity of the subject. The aim of this study was to examine why teachers use news articles and other articles from daily magazines in their religion class. I also examined how the teachers motivated their choices of teaching materials. The study is qualitative and the empirical work was done by interviewing seven teachers in religion.

Transportlogistik : vad påverkar åkeriföretagens konkurrenskraft på en tillväxtmarknad.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.

Analys och beräkning av rörbro - med syftet att främja standardisering av motorvägsöverfarter

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Flödeslogistik vid Laponia Hotel

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

Policies affecting the competitiveness of dairy production in Sweden, Denmark and Germany

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

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