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2879 Uppsatser om Home State Taxation - Sida 14 av 192

e-infrastruktur som stöd för hemtjänsten

The annual cost of home care services of transport in Falun/Borlänge, is now at 31 million kronor. It is clear from previous research that it is possible to reduce these costs through a restructuring of the existing home-help service. The restructuring aims to have a higher proportion of older people, who are in need of care, to live in special accommodation, in order to reduce transport costs. Therefore there is a need for systems that allow home-help service to plan their operations in such a way that transport is working as efficiently as possible. Through better planning, there are profits to be done.

Tornedalsk identitet : En studie om identiteter och deras påverkan på synen av den svenska staten

ABSTRACTThis C-essay in political science is written by Ingrid Karlsson, autumn 06. Advisers: Gregg Bucken-Knapp and Susan Marton.? The identity of Tornedalen, a study about identities and its affect on the view of the Swedish state.?The purpose of this essay is to investigate the identification amongst the population in Tornedalen and if their identity affects the view of the Swedish state. I am going to look into how people from that region looks upon their identity. Do they consider themselves as Swedish, Tornedaling or Finnish? I have two research questions on this topic: 1) What does a person from Tornedalen consider their identity? 2) If the way the Swedish state treated Tornedalen, from around the middle of the nineteenth century to the middle of the twentieth century, has affected the way people from this region looks upon their own culture, and if the treatment has affected peoples view of the Swedish state.

Koncernbidragets hantering ur ett ABL-perspektiv: - En analys av det vedertagna tillvägagångssättet

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Folkhögskolans bibliotek - en outnyttjad resurs? En kvalitativ undersökning av folkhögskolebibliotekets roll och betydelse för folkhögskoleelevers informationssökning inför ett självständigt arbete

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Betydelsen av fysisk aktivitet för arbetsminne och skolprestationer

Researchers claim that stress has become a word of fashion and is now frequently used. They also state that there is no accepted definition that can easily describe the concept. In this essay, I have examined children and stress. The aim of the diploma work is to illustrate stress more closely the stress concept, the underlying reasons that can influence children and how teachers and school staff support children in their stress handling. My three issues are: What is stress? What stressors put children, at home and at school, in a stress situation? How can teachers help children to manage their stress? The diploma work is based on a literature study in order to find out what has been written on the subject in earlier research.

Stamning i samtal : Stamningens uttryck och bemötande

Researchers claim that stress has become a word of fashion and is now frequently used. They also state that there is no accepted definition that can easily describe the concept. In this essay, I have examined children and stress. The aim of the diploma work is to illustrate stress more closely the stress concept, the underlying reasons that can influence children and how teachers and school staff support children in their stress handling. My three issues are: What is stress? What stressors put children, at home and at school, in a stress situation? How can teachers help children to manage their stress? The diploma work is based on a literature study in order to find out what has been written on the subject in earlier research.

Incentive programmes ? a corporate governance perspective on Swedish commercial state owned firms

We would like to learn more about how the restrictive policy against incentive programmes affects the board?s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme.

"skippar gärna dansband, många av de kommersiella produkterna och annat popfjams". En kvalitativ undersökning om synthares informationssökning via Helgon.net, ett community på Internet

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Career choice:The relationship between personality, state anxiety and the career decidedness among Swedish upper secondary school students

The main purpose of this study was to inquire into personality and the state anxiety in relation to career decidedness scale among students in upper secondary school. The participants were 124 students in three grades and respectively non vocationally oriented classes. The participants were asked to grade themselves on a scale in relation to the statements regarding, state of decidedness for career choice, personality (NEO FFI, Costa & McCrae, 1985. Sweden, Gerontologic Center) and anxiety (AnTI, Wells, 1994). The results showed no significant relationship between personality and state of anxiety that could be connected to the decidedness for career choice.

Postmodernismens ambivalens - En korrelation mellan postmodernism och nyliberalism

Postmodernism and neo-liberalism is often thought of as two opposite conceptions of the reality and the world. This thesis takes on a critical view of this assertion and the main purpose was to perform a correlation between postmodernism and neo-liberalism. With different theoretical assumptions about constructions of thoughts, agency and structure and the welfare-state a theoretical framework was created. According to this framework the two isms were correlated to each other and the welfare-state to see if there where similarities or dissimilarities between the isms. The assumptions of this thesis are that there are correlations between postmodernism and neo-liberalism in the constructions of thoughts, namely similar view on epistemology.

Sjuksköterskans upplevelser om sin kunskapskompetens : intervjustudie med sjuksköterskor inom hemsjukvård

The aim with this project was to describe how nursing staff working in the home care environment perceive their level of knowledge regarding mental ill health and if this level of knowledge is sufficient / insufficient in their dealings with mentally ill patients. The study is empirical and a qualitative method has been used. Questionaires have been used and interviews have been carried out with nurses working in the home care system and data has also been collected from previous research in this area. Result The result show that home care nurses consider that they have inadequate knowledge of treating patients with mental ill health and they seek more training, guidance and collaboration with psychiatric nurses. Conclusion Increased knowledge of mental health care and continuous guidance would make home care nurses more confident in their dealings with patients suffering from mental ill health.

Avskaffande av revisionsplikten : -         Alternativkostnader som kan uppkomma för de mindre företagen

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

En fri marknad för fritidshus? : Lokala effekter av regleringar inom fritidshusmarknaden ? En studie om boplikt för fritidshus med exempel från Ven och Bornholm

The purpose of this study is to highlight the second home sector in Sweden and Denmark, in a comparative study of regulations for the second home market, and residence requirement. Two attractive second home island destinations is being compared in Ven, Landskrona and Gudhjem, Bornholm. The study addresses issues such as the local effects of a regulation of the second home market get at a local level, and the effects generated by deregulation, as well as local people's opinions about second home regulation in a popular second home area in southern Sweden. This has been examined using a mix between qualitative method and quantitative methods, and the study is based on six semi-structured interviews from informants from Ven, Bornholm, and Gudhjem which has been analyzed throughout a thematic analysis. In addition to the interviews, diagrams from the Central Bureau of Statistics of Sweden and Statistics Denmark, and various real estate websites, and a field observation from Ven and Gudhjem will be presented.The result shows that show that the discussion on residence requirement has been going on for a long time in Sweden and Ven, but the local organizations found more disadvantages than advantages and are now looking in to other solutions, while other locals believes that there are more advantages with a residence requirement. In Denmark it?s revealed that there is recently started discussion between municipal decision-makers and local organizations about the regulations, and if it should be abolished or not.

Förändringarna i den tyska familjepolitiken : Ett steg bort från den konservativa välfärdsmodellen?

The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.

I välgörande syfte : En explorativ studie av välgörenhetsorganisationers marknadsföringsstrategier i relation till donatorernas engagemang

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

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