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942 Uppsatser om Income tax: joint venture: R - Sida 34 av 63
Sverige - guldstjärnan på polska turistens himmel : En studie i svenska turistnäringens arbete för att nå polsk marknad
This essay started with a describing of Vision2020 that aims to get incoming tourism doubled and to make global travellers choose Sweden as their destination at the first place. Furthermore, we discuss those 12 priority markets that a Swedish leading communications company in the tourism Visit Sweden puts effort and promotes. Poland was not on the list of the selected countries. With our research we aim to show that the Polish market has potential. Compelling factors point to that Sweden and Poland are neighbour countries with good transport connections and, not least, that the countries have long historical relationships with each other.
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.
Riskkapital i svensk elitidrott : Framtiden för elitidrottsföretag?
Bakgrund: Under 2000-talet har många av klubbarna i både Svenska Hockeyligan och Allsvenskan i fotboll haft ekonomiska problem. Flertalet elitidrottsklubbar har gått från att tidigare vara ideella föreningar till att idag, genom bolagiseringar, drivas som elitidrottsföretag. Ett verktyg som idag används för att utveckla företags verksamheter i flera vitt skilda branscher är riskkapital där riskkapitalister eller riskkapitalbolag köper in sig i företaget. Elitidrottsföretagen påverkas dock av regelverk som potentiellt sett begränsar elitidrottsföretagens möjligheter att använda riskkapital.Syfte: Syftet med uppsatsen är att analysera om elitidrottsklubbar inom svensk fotboll och ishockey kan utveckla sin verksamhet med riskkapital.Metod: Studien har en kvalitativ ansats där intervjuer har genomförts med representanter från tio elitidrottsklubbar inom svensk fotboll och ishockey.Resultat: Studien visar att elitidrottsklubbar inom svensk fotboll och ishockey bör kunna använda sig av riskkapital för att utveckla sin verksamhet. Gällande regelverk, 51-procentsregeln, hämmar dock klubbarna i användningen av riskkapital, då riskkapitalistens möjlighet till kontroll över sin investering begränsas.
Motivation i arbetslivet : En kvantitativ studie om vad som motiverar personalen inom äldreomsorgen.
The purpose of this thesis is to study what motivational factors motivates the staff in the public elderly care and to investigate how the staff ranks the different motivational factors and if the rankings differ depending on gender, age, education, type of employment, time of employment, employer, income and ethnic background. The thesis is based on a questionnaire study with a total of 97 participants. The questionnaire was constructed with the help of prior similar studies conducted in the USA and Malaysia over a sixty-year time period. These studies are then used to analyze the results. The participants in our thesis were given ten motivational factors to rank according to what they believed motivated them the most.
Media och näringslivet: En studie om hur mediedrev bör hanteras enligt informationschefer och presschefer
Media has power and impact. It is therefore important for managers to be able to handle media storms when they arise. If not, the brand can be affected negatively. It is managers who should learn to handle media storms because the managers constitute an important part of the external face of the company. Because it is managers who should learn to handle media storms it is interesting to study how media storms should be handled from a theoretical management-perspective.
?Du kan göra skillnad i människors liv utan att ha en aning om det? : En kvalitativ studie om några socialsekreterares syn på suicidalitet
During 2010, 1446 people committed suicide in Sweden. Research shows that groups that are less favored in society have an increased risk of suicide. Social services often encounter groups of people that have a high risk of suicide, for instance welfare recipients or substance abusers. The purpose of this study was to shed light on how social workers talk about suicide and how this might affect interactions with suicidal clients. The study is based on qualitative interviews with five social workers in Stockholm.
Matematikdidaktiska val En argumentationsanalys av det lustfyllda lärandet Mathematics education choice An argumentation analysis of a zestful learning
The purpose of this study is to present arguments concerning a zestful learning for children ages 6-9 in mathematics. Four books in mathematics has specifically been analyzed to investigate what is written concerning a zestful learning. By means of an argumentation analysis within a qualitative text analysis the arguments are put forth. The didactic choices of the chosen literature are analyzed in a subject-matter didactic context. The result implicates a multitude of arguments and didactic choices supporting a zestful learning.
Se inte ner på golvmarknadsföring! - En kvantitativ studie om effekter av golvmarknadsföring i köpcentrummiljöer
Shopping malls have been growing in numbers during the last few decades. As an effect, consumers are increasingly placing a greater amount of their purchases under one roof. The problem is that stores within these malls have to fight for the consumers' attention in competition with all the other stores. Thus, making consumers noticing their store is critical for success. Creating attention through floor advertising could be a potential way of doing so.
Funktionell test på hundar med artros
The field rehabilitation in veterinary medicine has expanded over the past ten years. Animalswith disorders in the musculoskeletal system are often treated. The methods used lacksufficient scientific documentation; however claim to affect the animal's function in a positiveway. In order to investigate the efficacy of different rehabilitation modalities, it is important touse validated evaluation tolls. Therefore, a literature study on pain, pain-scales and functionaltest was performed together a pilot study on a functional test.The aim of the present pilot-study was to investigate a functional test, "Bioarth functionalevaluation scale", used in veterinary medicine.
Implementeringen av IFRS 7 i svenska livförsäkringsbolag
Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.
Språkens plats i en mångkulturell förskola : Lärares syn på modersmål och andraspråk
The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.
Kommunikation och samarbete. En studie av bibliotekariers och lärares förhållningssätt gentemot varandra gällande samarbete
The purpose of this paper has been to study the relationships and attitudes of a few teachers and librarians as to their co-operation in a combined public and upper secondary school library and to find out what circumstances there may be to exert an influence on their work. The paper has been based upon qualitative interviews with upper secondary school teachers and librarians as well as on studies of literature relating to our issue. We believe there may be different approaches to the learning process, as these are the relations and attitudes of two professions from different trades. That is why our point of departure has been Roger Säljö's theory about learning and, in our analysis, a few of Jean Donham van Deusen's ideas of joint planning and flexible timetabling. All respondents agreed that co-operation could be better, but the teachers were of the opinion that it must not interfere with their time.
Lagar mot lösdriveri : En vägledning till hur man finner handlingar från svensk lagstiftning på Riksarkivet
For centuries it was a crime to be without work or an income in Sweden. Those breaching this law were called vagrants and could be sentenced to forced labor. They stood outside of society in many ways as they were being criminalized. Society's view of them becomes clear by the laws enacted against vagrancy. The investigations that were made in creating the laws do not only say something about society's view of vagrancy, but something about the society itself.In Sweden we have a unique collection of investigations and referrals that are public records through Freedom of the Press.
Hur motiverar man beställare till att ge utrymme för landskapsarkitekten att arbeta med brukare i en planerings- och projekteringsprocess?
Residential estates are created without any adaptation to the users who will use them. Clients wouldprofit on involving users in an early project stage to create housing estates adapted to the user?s needsand wishes. Clients of the housing estates that require missions from consultants should realize that noone exclusive can represent other people's needs, regardless of the theoretical expertise they possess. TheSwedish million programme in the 1970s is an example of how objective expertise gained control, whichled to the creation of outdoor environments where few wanted to stay and live.
Den eritreanska transnationalismen. En studie av den eritreanska diasporans engagemang i Eritreas utveckling
The ability of emigrants to contribute to their homelands through the sending of remittances has been intensely recognised in recent years. This is especially true for developing countries for whom this money is seen to be an important source of funds from abroad. Eritrea is often mentioned in terms of success in the way they have mobilised the capacities of their diaspora. Since the Eritrean independence in1993 adults in the diaspora have been asked to contribute two per cent of their income to the Eritrean state. They have also been asked to make other donations at times of need.