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2879 Uppsatser om Home State Taxation - Sida 57 av 192

Fast driftställe vid internetbaserad verksamhet

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

Delaktighet vid rehabilitering i hemmet för personer med stroke : - en litteraturstudie

Syfte: Att belysa hur faktorer inom områdena person, miljö och sysselsättning kan påverka delaktigheten hos personer med stroke vid rehabilitering i hemmet. Metod: Genom en litteraturstudie har tio vetenskapliga artiklar av kvalitativa och kvantitativ art analyserats utifrån Internationell klassifikation av funktionstillstånd, funktionshinder och hälsa (ICF) och Person Environment Occupation Model (PEO).Resultat: Resultatet visade att vårdtagare som rehabiliterats i sin hemmiljö upplever mer delaktig i rehabiliteringen i jämförelse med vårdtagare som har genomgått sin rehabilitering på sjukhus. Betydelsefulla faktorer till den ökade delaktigheten är bland annat att vårdgivare får anpassa sig till vårdtagaren, som därmed får ett ökat medbestämmande. Vårdtagare upplever en trygghet när rehabiliteringen äger rum i hemmet, eftersom det är där de har sina gamla aktivitetsmönster. Vårdgivare får även större möjligheter att identifiera vilka aktiviteter som tidigare varit meningsfulla för vårdtagaren. Minskad delaktighet kopplas i flera studier till informationsbrist hos vårdtagarna angående deras nya livssituation och rehabiliteringsinsatser.

Säkerhetshot och lösningar för privatpersoner med bredband

As more and more people gain access to broadband in their properties, the security threats get bigger. A lot more people also have computers that they carry home from work where they store important information concerning the company. The information stored on theese computers can be very easy to retrieve if you have the will and the skill to do it. Very few people have any knowledge how to protect themselves from theese threats..

Gäddan & fisket i Ringsjöholm : en osteologisk metodstudie i säsong & bevarande

This paper presents the results from an osteological method study of the Ringsjöholm fishbone material. Ringsjöholm is located in Scania, southern Sweden and is 14C dated to 5960-5200 B.P. The aim of this paper is to critically analyse methods used on fish bone material in estimations of season. Three different approaches were used to estimate the fishing season at the Ringsjöholm settlement; 1) identified species, 2) size estimations of the pike based on Enghoffs (1994-95) regression formulae of os dentale, and 3) growth rings of the pike vertebrae.The identified species and the size estimations of the pike points to the fishing being active both during spring and summer. Growth rings analysis of the pike vertebrae didn?t give any quantitative results because of fragmentation.

Relational Theory of Contract och företagsförsäkringsavtal

Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.

Entitetkontinuitet : en religionspsykologisk tolkning

?Entity continuity? refers to recurrent transcendent experiences related to certain places (?hauntings?). The experiences are often interpreted to be due to discarnate spirits or folklore entities. Although the entity continuity experience can be regarded as religious experience, they have yet to be fully explored in science of religion.The purpose of this paper was to describe entity continuity experiences and map out the scientific discussion in order to provide a psychology of religion that provides an understanding of the phenomena. For this purpose a literature study of theories of jungian psychology, parapsychology, and described experiences was undertaken.

Adoption: professionellas och ideellt engagerades tankar kring samhällets beredskap för adoptivfamiljer

The Swedish legislation (Socialtjänstlagen, SoL 5 kap 1§ 6 st.) state that the social welfare committee is particularly responsible for those children whom are in need of support and help after an adoption or custody matter has been decided. "Adoption - but at what price?" SOU 2003:49 is a state report with the purpose to investigate different aspects around international adoptions, which brings up and discusses what supports there is for adoptive families in Sweden. With this background and a special attention towards adoptive children's health conditions when arriving to their new country we decided to study the subject adoption. By interviewing different professionals and volunteers that work with adoptive families in Sweden the aim with this study was to acknowledge how they look upon the support the Swedish community offers for adoptive parents and also how they consider the knowledge about adoption among those who in their line of work can meet adoptive children is.

Musikteori på gymnasiet : En studie om gymnasieelevers inställning till musikteori

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

Sverige som en del av harmoniseringen : En studie av en tänkbar frikoppling mellan redovisning och beskattning

Sedan lång tid tillbaka har mycket diskussioner och debatter framförts kring det starka sambandet mellan redovisning och beskattning och det råder frågor kring om sambandet skall finnas kvar i Sverige eller inte. Det finns mycket fördelar med en frikoppling, men även nackdelar som kan sätta Sveriges redovisningstradition i en förändring.Syftet med uppsatsen är att framföra de olika förändringar Sveriges redovisningstradition skulle kunna utsättas för i samband med en frikoppling och även lista de olika för- och nackdelar med sambandet utefter revisorer och Skatteverket. För att uppfylla syftet har en empirisk undersökning med tre kunniga respondenter utförts. Meningen är att ta reda på hur frikopplingen skulle kunna förändra arbetssättet hos de utvalda respondenterna.Undersökningen som genomförts har visat att det råder mycket separata åsikter och diskussioner kring förslaget om en frikoppling. Det har visat sig att det skulle uppstå fler nackdelar än fördelar för både revisorer och Skatteverket i början av en frikoppling.

DNS prestanda

Use of computers and computer networks is nowadays a part of everyday life. You do not use them only at home when you sit at you computer, but you can use them all the time everywhere. This can involve everything from surf to any website when you are at home, to checking your email on your mobile when you are on your way to work. Most people do not think about how it really works when they try to access a web page by typing the address into their browser, but something that most people probably notice is how long it can sometimes take to access a web page.All items which are directly connected to the IP network have a unique IP address that is used to make it possible to communicate. The IP address is either a period separated sequence of digits representing 32 bits or a colon separated sequence of digits representing 128 bits, depending on whether the address is an IPv4 or IPv6 address.

Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

Etiken och det heliga En studie av relationen mellan etiken och det heliga i Giorgio Agambens och Emmanuel Levinas filosofier

The first aim of this study is to discuss and try to understand the relationship between the holy andethics, and more specifically how it can be understood, which is the critical question that I haveformulated, in Giorgio Agamben?s and Emmanuel Levinas? philosophies. The second, moreconstructive aim is to discuss whether the holy can be understood as something good or problematicin relation to the society.Rooted in philosophy of religion and ethics, I have first tried to discuss how the holy has beenunderstood in the philosophy of phenomenology and in the texts of Rudolf Otto, Mircea Eliade andEspen Dahl. The holy has in the history been understood as something central in religions, and hasalso not been connected to the idea of ethics. Recently it has also been critized ? by Dahl ? for notbeing so pure as first thought of.In Levinas texts the holy has been understood as something differentiated through his distiction,in the Talmudic reading ?Desacralization and Disenchantment?, between the holy, which can beseen as something pure, and the sacred which can been seen as something impure and a form ofdegenerated holiness.

Jeanne d'Arcs kanonisation : en kyrkopolitisk strategi eller skapandet av en nationell symbol

The following essay is named The canonization of Joan of Arc, a Church political strategy or the creation of a national symbol? Joan of Arc, the French heroine of the Hundred Years War, was canonized as late as 1920, in a process that began already in 1869. In the following essay I am trying to work out if this canonization is a work of the Vatican in order to gain popularity in France after the breakup with the state in 1905. The Catholic Church had, since the French Revolution, faced difficulties withstanding its position of power in the presence of the upcoming Secularism and Liberalism and their growing public support. The Catholic Church had been fighting for its members and at the same time fighting the new ideas of Socialism, Communism and Liberalism.

Hej, en kaffe, tack! : En studie om att inleda och avsluta samtal i vanliga servicesituationer

Recently, there have been intense discussions about the humanities and their role in society. Internationally, as well as in a Swedish context, the humanities have been regarded to be in a state of crisis. However, these discussions usually demonstrate a lack of historical perspectives based on thorough empirical research. The notion of a crisis needs to be historicized.In this study, a case is being examined where the relationship between science and society was renegotiated. In the context of World War II, a discourse has been identified in a borderland between science and politics through an analysis of Swedish journals and anthologies during the time period 1937-1947.

Vem har rätt till rättigheter? : En kritisk diskursanalys av regeringens migrationspolitik

This bachelor thesis is titled Who has Right to Rights ? a Critical Discourse Analysis of the Swedish Government?s Migration Politics and is written by Sofia Lindqvist within the discipline of International Relations.The thesis takes its departure in the paradox that irregular migrants in Sweden are given different rights depending on which state institution they face. Through its collaboration with the Environmental party, the Swedish government has made it possible for irregular migrants to access extended health care. At the same time, one of the main goals of the current migration policy is to make deportations more effective. This essay aims to explore if the Swedish migration policies are compatible with universal human rights standards.

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