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482 Uppsatser om Income smoothing - Sida 14 av 33
Röstningsbeteende i utsatta bostadsområde : En studie om hur social miljö påverkar valdeltagande
Already in 1988, different levels of participation in the election between different districts of big cities in Sweden were noticed. The problem with low political participation in specific areas has almost always been theoretically explained through an individual perspective. This study is therefore focusing on the problem from a contextual perspective. The hypothesis for the study is as follows, in the case of Malmö the level of participation in elections are affected by social environment in which segregation will be the single highest factor. The dependent variable, participation in the election was tested by the independent variables representing social environment; origin, education, gainfully employed and income.
Lönsamheten vid nystart av slaktsvinsproduktion : en fallstudie
I have done a case-study about building a new stable for slaughter pigs at a farm close to Kalmar. The farm is able to supply the breeding with cereals and it has enough area to
spread the manure on. The most important factors to gain profit, is the cost for building
the stable, the price of the feeding-stuff and the growth of the pigs. The discount from
the slaughter-house was less important than I thought from the beginning, and it?s a
factor that is hard to influence.
With the new production of slaughter-pig and cattle that already exist on the farm, the
farm will get a well-functioned rotation of crops with lye and autumn rape as
interruption-crop.
Professionella samtal
Syftet med detta examensarbete är att undersöka hur några pedagoger i olika skolor uppfattar sin professionalitet när det gäller att samtala med föräldrar och elever vid eventuella samtal som upplevs som svåra. I vår studie har vi intervjuat sex stycken pedagoger på tre olika skolor i Stockholms län. De pedagoger vi valt att intervjua är en rektor, en specialpedagog, en kurator och tre lärare i de lägre åldrarna. Vi kommer förutom dessa sex pedagoger även genomföra en försöksintervju med en lärare. Studien utgår från ett interaktionistiskt perspektiv och bygger på teorier från Vygotskij, Bronfenbrenner och Mead.
Förekomst av kreativ bokföring : används stålbad vid nedskrivning av goodwill?
SammanfattningDen internationella redovisningen har genomgått stora förändringar under de senaste åren. Allt fler länder i världen använder sig numera av International Financial Reporting Standards (IFRS). Alla noterade företag inom EU måste tillämpa IFRS från och med 2005. Ett av de områden som förändrats under de senaste åren är redovisningsreglerna kring goodwill. Före år 2005 fick företag använda sig av olika metoder vid redovisning av företagsförvärv.
Myndigheten och den ensamstående föräldern. En studie av ensamstående föräldrar med barn och deras behov
In this study we describe the needs of lone parents and how the authorities fulfill these needs. The needs contain both economic and social aspects, such as the access to an employment, childcare and the possibility to social activities. For the lone parents being able to work the childcare provision must improve and be available in a greater extent during non-traditional working hours. It is also required that the housing benefit ceiling is increased so that the parents may work more hours without risking the loss of the housing benefit. The statistic about the housing benefit which we present shows that many of those with a low income are lone parents.
Ensamkommande barn i vuxenlivet : en kartläggning om ensamkommande barns etablering i samhället
The paper aims to examine how well a small group unaccompanied children have established themselves in Swedish society. In order to determine how well they have established the empirical material which is primarily based on quantitative data has been measured with a theoretical model developed by the theorists Nancy Fraser and Alistair Ager and Alison Strang. Based on the theoretical framework the unaccompanied children establishments have been measured in example income, education, debts with Kronofogdemyndigheten and social network. It was found that the unaccompanied children had not achieved the establishment in the society that was expected from the theoretical framework. Their results were also generally below the national average for young adults in Sweden who are the same age.
Grundläggning med cellglas : En studie av byggtid och lönsamhet
This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.
Vad påverkar en kommuns beslut att bli en "Fairtrade city"? : En studie av Sveriges kommuner
The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.
Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..
Torkning av flis med restvärme : Metoder för att sänka återledningstemperaturen
The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.
Romska barn och ungdomars syn på utbildning : En intervjustudie
The purpose of this study is to understand how roman children and young people?s relations are to school and education from a family point of view.I have used a qualitative method and by means of that studied different information sources. I have proceeded from two different theories: culture conception and categorizing. My first theory choice - Culture conception - represents a value of how we see the culture and the prospective of it.My second theory choice ? categorizing ? represents that we humans classify consciously or unconscious ourselves and others into categories, with the consequence that we understand the world by categorizing. Question I have proceeded from are: - Which roll does the family has for children and young persons from roman society? - Which expectations do children and young persons from roman society have from the family when it comes to education? Throughout my study I have come to the conclusion that roman culture looks differently upon boys and girls.
Minijob : en tysk arbetsmarknadspolitisk åtgärd
Växjö University, School of Social SciencesBachelor ThesisTitel: Minijob ? en tysk arbetsmarknadspolitisk åtgärdAuthor: Hanna PeterssonSupervisor: Lennart BergfeldtI?ve made a descriptional evaluation of the tax-free low-income action from Germany, Minijob. If the employees earns maximum 400 ? a month they don?t have to pay any tax. The employer pays an employer?s fee of 30 %.
Nischbanker - potentiella dynamikskapare
The banking industry is a fundamental part of the economy in Sweden. Despite its importance, the competition and the concentration level within the Swedish banking sector is relatively unexplored. This paper aims to examine the development of the concentration level in the Swedish banking sector during a period of ten years, 2003 to 2013. The examined banks in the study are the four largest banks in Sweden; Handelsbanken, Nordea, SEB and Swedbank, and four selected niche banks, ICA banken, Ikano Bank, Länförsäkringar Bank and Skandiabanken. In order to examine the development in percentage change, there are six selected variables; loans, deposits and borrowings (both public and households), net interest income and return on equity, which are observed during a period of ten years.
Competition and its outcomes: Does a more campelilive electoral system elect more well-educated politicians?
Recent studies have reemphasized the importance of competition in democracy. An ideaoriginating from Weber: that demoeratic competition leads to more qualified leaders, has been resurrected. Research shows that democracies are more Iikely to elect leaders with a high leve l of education, and with in demoeratic states stronger competition correlates with elected politicians with higher education, more political experience and higher previous income. This study researehes whether the earrelation between greater competition and electedcandirlates with higher "Curriculum vitae-qualities" holds between electoral systems. Does a more competitive electoral system elect candirlates that score higher on such measures? Using education as a proxy forthese qualities the study traces different outcomes on education in a mixed electoral system, camparing the majoritarian (more competitive) part of the electoral system with the prop011ional (less competitive) part.
Odlingsstrategier på organogena jordar : en studie om beslutsfattande bland KRAV-anslutna lantbrukare
This study examines how farmers certified by KRAV face proposed regulations on organic soils put forward by KRAV economic association among others, and how they are affected economically. These soils are, from an environmental perspective, interesting as a target for production regulations as they cause greenhouse gas emissions through decomposition of organic material when cultivated. The regulations advocate that organic soils should be grown with pasture where soil cultivation is only allowed every fith year which implies that possible adjustments of cultivation have to be made in order to fulfill the regualtions. Collection of data have been made through a questionnaire sent out to 574 farmers certified by KRAV. The answers have been analysed using a decision making model and statistical findings suggest that proportion of organic soils, type of production, economic conditions and farmers? goals and values have an influence on whether the regulations and potential cultivation adjustments have been considered or not.