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935 Uppsatser om Fringe benefits taxation - Sida 7 av 63
Erfarenhetsåterföring av konstruktionslösningar Optimal utformning av ett detaljbibliotek med standardiserade konstruktionslösningar
This thesis has been carried out at the Building and Civil Engineering Programme at Chalmers University of Technology in cooperation with NCC Technology. The study aims to investigate the optimal design of a library of standardized structural solutions for in-house multi-family buildings and what benefits it brings. Today NCC use technology platforms to improve efficiency and simplify the construction process. The platforms provide the constructors guidelines on how construction details should look like, but the details are not complete. NCC Technology started in the spring of 2013 a project to investigate what benefits there are to create a library of standardized structural solutions for the constructors, with more detailed solutions than in the platforms.
Riskuppfattningar kring spårspring : Fokus på lokförare och personal på Trafikverket
Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..
Testdriven utveckling (TDD) ? En metod för att minska underhållskostnader i mjukvaruprojekt?
The maintenance phase within software projects is typically very expensive in terms of resources. The activities of this phase are largely focused around some form of modification of program code. This leads one to consider if there are alternative methods of code production that results in code that allows for less costly modifications. This thesis has its basis in a subset of those concepts which research has shown to provide more flexible code. Once this subset is established, connections are made between the concepts within the subset and claims of benefits provided by the use of Test Driven Development (TDD) methodology.
MindMe
MindMe is an aid for people with cognitive memory impairments. The aid is completely new and has beendeveloped within this bachelor thesis, no product of this nature could be found on the market before. Theidea came from Niclas Jarhäll, CEO of Mutual Benefits. Mutual Benefits were also partners in the project.The project was carried out by us in cooperation with Bachelor of Science in Innovation Engineeringstudents Malin Albertsson and Victoria Hedman at Halmstad university. The aid consists of a mobile phoneand a number of tags.
A Study of the Sales Process of ERP Systems: Wasteful Management or Managing the Wasteful?
A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.
Vad kostar deltid? Kvinnors deltidsarbete ur ett pensionsperspektiv
Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.
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.
Agila metoder vid verksamhetsutveckling - Vägen till nöjda kunder?
In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.
Visa arbetsvilja : Arbetslinjen som moral, ritual och gruppsolidaritet
The subject of this study is the ?work strategy? (arbetslinjen); the idea that work and active measures are preferred over cash benefits. The aim of the study is to investigate why the work strategy, which has been almost undisputed for nearly a century, has had widely changing contents over the years, what measures have been taken and which groups have been included. It also attempts to find out whether there is a correlation between unemployment rates, society and the different aspects of the work strategy. The study is conducted as an idea analysis, mainly of dissertations on the work strategy and public inquiries, and covers five time periods from the 1920?s until today.
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.
Naturens p?verkan p? elever i skolan: En forsknings?versikt ?ver hur biologiundervisning utomhus p?verkar elever med fokus p? intresse
In the Western world the interest in science in schools is steadily declining. Focusing on
interest is important to encourage students to lifelong learning which is a written purpose of
the Swedish curriculum. This literature study examines if biology education outside in nature
could be a part of the solution for this problem and the question of issue is how can education
outdoor enhance students? interest for biology and what other aspects does this effect
simultaneously? The method of block search was selected for addressing this question,
utilizing the ERIC and ERC databases. The results show that situational interest increased
with outside education due to aspects such as: novelty, hands-on, knowledge acquisition and
social interaction.
Container Madness : Skapandeprocess av ett spel som simulerar en ARMG -- Automated Rail Mounted Gantry crane
In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.
Fairtrade coffee, fair enough? : a study comparing Fairtrade certified coffee producers and uncertified coffee producers in Aceh Tengah, Indonesia
This study compare if there is any differences between Fairtrade certified and uncertified coffee producers in Aceh Tengah, Indonesia. The aim was to compare the way the two groups of farmers produces their coffee and see if there were any differences between them, income, post harvest, production etc. During a visit in the district of Aceh Tengah, producers from both groups were given a questionnaire with questions about their farm and their production. The results of the questionnaires showed that the certified producers felt they had benefits being a part of a certified cooperative. Even with the experienced benefits the certified cooperatives gave the connected producers, like agronomy consultation and workshops the uncertified producers had a higher income from the coffee per hectare.
This study also indicated that introduction and presence of Fairtrade and the connection to the world market Fairtrade brings with it, has gained the entire area, for example with more stabile coffee prices..