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935 Uppsatser om Fringe benefits taxation - Sida 8 av 63
Digitala verktyg i gymnasieskolan : En studie om lärares upplevelser av integrerade lärmiljöer
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..
En neopatriarkal ordning? Om genderidentiteter och modernisering i Vietnam
This study attempts a literature based reconstruction of the impact of globalisation and modernisation on the gender identities in Vietnam. Recognising the explanatory albeit normative capacity of critical theory ? specifically the feminist and globalisation critical approach ? this thesis argues that in spite of the economic benefits of modernisation, it enhances existing unequal structures. By focusing on women in the labour sector, simultaneously Vietnam's comparative advantage and one of its economically marginalised groups, a contradictory movement can be discovered. Notwithstanding the economic development, a regression in terms of women's possibilities to self-empowerment seems to cancel the benefits for the individual.
Fördelning av en kostnad utifrån olika rättviseteorier :
The increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.
Gåva av utdelning
The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..
Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008
During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.
Geografisk prioritering av CTI-utrustad virkestransportkapacitet
Previous studies of central tire inflation (CTI) in truck transport of roundwood have shown potential benefits to include more even wood flow and reduced road damage. The greatest benefits are found to be during periods of low bearing capacity such as spring thaw. No previous studies have examined geographical variations in the potential benefit of CTI-equipped trucks. The aim of the study was to develop and use a simple method for geographically prioritizing the use of CTI-equipped trucks within a forest company´s sector of activity.The host company for the study was Holmen Skog. The area studied consisted of Holmen Skog?s entire sector of activity extending from the province of Västerbotten to the province of Småland.
En studie av två invänjnings-modeller i förskolan. : 3-dagars och två-veckors modellerna
I have made a research about two different methods for introducing small children to Nursery School/Kindergarten. I choose to do this as I have found very little about this in the literature we have studied during my education to become a pre-school teacher.This period in the life of very small children and their parents is a big change in their daily life. The more traditional way to start pre-school is to do it very gradually during two weeks, the two-week method. This means that the parents visit the pre-school together with their child for a very short time, about one hour the first day. After one week they leave their child with the staff for about an hour and at the end of that week they try to leave it full time (6-8 hours).
Realoptioners förklaringsvärde och praktiska tillämpbarhet: En tillämpning på den svenska onlinespelmarknaden
Real options analysis is a method for assigning value to flexibility in decisions, coming from uncertainty in future outcomes. This thesis ascertains to what degree this method is superior to traditional net present value analysis, with regards to ease of implementation in relation to the benefits from being able to measure the total value. Real options analysis is evaluated with a case study of the Swedish online gambling market, and conducted with the binomial framework of Copeland and Antikarov (2003). The authors find the sensible use of real options dependant on the specific situation to which it is applied, i.e. a certain degree of future uncertainty and managerial flexibility is necessary for justification of the increased workload.
Informationskulturen i Attac Göteborg öppen eller sluten?
The aim of this study was to examine if an organisation that strives for democracy and participation, also possess an open information culture. This study deals with the information culture in a social movement organisation, Attac Gothenburg. To achieve the aim, following questions were asked: What is the organisation culture like, is it open or closed? What is the information culture like, is it open or closed? What is the information culture like, in relation to the identity of the organisation? The focus has been put on earlier research in social movements, organisation and information culture. In this qualitative study I have collected material mainly from interviews.
Projekthanteringssystem
This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database.
Lokalhistoria : Intervjuundersökning med lärare i Kalmar och Vetlanda
This essay is about local history in history teaching in two cities; Kalmar and Vetlanda. The purpose was to see how teachers in Kalmar and Vetlanda define local history and what kind of local history they teach their students. I have also examined what benefits of didactics the teachers see in teaching local history. In order to find out I interviewed four history teachers at three schools in Kalmar and two history teachers at one school in Vetlanda. Some of the interviews were carried out over the telephone and the rest at the teachers´s schools.
Tillbaka till arbetsmarknaden? : Fem individer med sjukersättning resonerar kring att återgå i arbete.
The aim of this study was to examine how individuals with disability pension reason about a return to work. Action theory, as presented by Berglind, was used as theoretical approach. Qualitative interviews were conducted with five individuals who have disability pension due to mental illness. The respondents describe how they weigh benefits and disadvantages against each other. The main reason for a return to work is economical.
Utvärdering av tillgänglighet på Stora Ensos massabruk i Skutskär
Self-driving cars are soon to become a reality to the commercial market. A self-driving car does not have a human operator, which enables some interesting characteristics. The main benefits are considered to be:The number of accidents and traffic jams should be reduced.Enhanced comfort.Energy usage could be decreased while capacity could be increased.This study concerns the causes for improved energy efficiency. The reason for improved energy efficiency is mainly because of the variation in terms of acceleration, braking and distance holding are reduced. The vehicles are more intelligent and can work together as a unity.
Personaloptionsbestämmelsen : Beskattning av personaloptioner enligt den nya lydelsen efter 1 januari 2009
The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..
Att kommunicera eller icke kommunicera : Att utforma platscentrerade mobila sociala plattformar för att främja interaktion mellan främlingar
Communication between people who already know eachother, and who use a social online platform to do so, have been thouroghly studied for years. Thus, the majority of the people we connect with on a day to day basis are friends and acquaintances. As children we were taught not to talk to strangers, and as we grew older we learned to avoid people who act suspiciously. These and many other factors are part of the reason we avoid strangers, but are we doing so wrongfully? Studies have shown that there are many benefits in everyday interaction with strangers, some of which are an estimated increase in happiness and letting people seemingly forget about previous grievances.