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942 Uppsatser om Income tax: joint venture: R - Sida 44 av 63

Lönsam produktion av stärkelsepotatis : timing och skördeanpassade åtgärder

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Övervikt och fetma under graviditet

ABSTRACTOverweight and obesity is an increasing problem worldwide although high-income countries take a leed. High BMI during pregnancy and delivery constitute to many risks for both the mother and her outcome. Intervention programmes with the purpose to get the pregnant women to eat healthier and to excercise more are now working out in many different shapes. The effect of these activities varies. The aim of this study was to investigate if interventions during pregnancy, with women who?s BMI are 25 or more, affects health of the mother and her expected child, delivery outcome and self estimated health.

Interoperabilitet mellan mark- och flygstridskrafter : En nulägesanalys av Försvarsmaktens styrande och inriktande dokument utifrån Michael Codners och Ingvar Sjöbloms interoperabilitetsteori

Den svenska Försvarsmakten brukar fråga sig om den är tillräckligt interoperabel för att kunna delta i internationella insatser. En minst lika berättigad fråga borde vara om den är tillräckligt interoperabel, mellan sina försvarsgrenar, för att kunna genomföra självständiga operationer utifrån teorin om gemensam krigföring. Den bristande förmågan till gemensam krigföring i försvarsmakter generellt och för Sveriges Försvarsmakt specifikt utgör uppsatsens grundläggande problem. Genom att anpassa och skapa ett analysverktyg utifrån Codners och Sjöbloms interoperabilitetsteori har Försvarsmaktens dokument analyserats för att belysa eventuella svagheter kopplat till gemensam krigföring och nationell interoperabilitet mellan mark- och flygstridskrafterna. Undersökningen visar på svagheter kopplat till den anpassade interoperabilitetsteorin och Försvarsmaktens styrande dokument.

Medicinska underrättelser : en analys av ett ämnesområde med konsekvensbeskrivning

Syftet med denna uppsats är att undersöka det som i militära sammanhang samlas under denengelska termen ?Medical Intelligence? eller med den svenska översättningen ?medicinskaunderrättelser?. Med uppsatsen avses att, ur ett militärt perspektiv, undersöka medicinskaunderrättelsers inverkan att lösa uppgifter såväl nationellt som internationellt, tyngdpunkten liggervid de internationella insatserna. För att få ytterligare ett djup och dimension i uppsatsen undersöksinverkan på olika militära ledningsnivåer, d.v.s. hur de medicinska underrättelserna inverkar påmilitärstrategisk, operativ respektive taktisk nivå.För uppsatsen har övergripande en kvalitativ deskriptiv arbetsmetod använts.

Samsjuklighet och förbättring : En kvantitativ studie om personer med missbruk och samtidig svår psykisk störning på Södermalm i Stockholm

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

Riskfaktorer för uppkomst av neurologisk sjukdom vid infektion med EHV-1

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Förvaltning på distans : Hur optimeras förvaltningen av en fastighet på distans?

The purpose of this thesis was to investigate how the distance between real estate manager and the managed item influenced the real estate management process. The overall real estate management within Lantmännen Fastigheter AB was investigated to give suggestions on how to improve the quality of the real estate management within the company. To do this, questionnaires, interviews and observations was performed within the Lantmännen Fastigheter AB organization. Real estate managers answered questions about their role as real estate manager, maintenance planning, decision processes, leasing and strategies within the company.The analysis of the questionnaires, interviews and observations showed that the real estate managers wants to rearrange their spent working hours around on working tasks to spend more time on the tasks that brings income and spend less time on tasks that are unsatisfying and unnecessary. The analysis also shows in which areas the real estate managers want more support and education and that they mostly work with unplanned maintenance.

HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

Cancersjuka patienters upplevelse av livskvalitet och välbefinnande i samband med yogautövning. : En deskriptiv kvalitativ studie med semistrukturerade intervjuer.

AbstractAim: The aim of this study was to describe cancer patients? experiences of quality of life and wellbeing in relation to yoga practice.Method: A descriptive qualitative study with semi structured interviews was carried out during the fall of 2009 at the University of Uppsala. Informants in the study were cancer patients who were participating in the yoga/psychotherapy group at the clinic of oncology at the Akademiska hospital in Uppsala.Result: Five out of six informants experienced that their quality of life and their wellbeing improved by practicing yoga. One informant had mixed feelings which were not due to the yoga practicing, but to the place where it was practiced. For her this place was associated with illness.

Lönsamhet i svenska banker - En tidsserieanalys av de svenska storbankernas lönsamhet och risktagande

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

Sveriges informationsutbytesavtal med Monaco och Liechtenstein : Leder avtalen till ökad insyn och effektivt informationsutbyte?

This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

Anses endast ett bostadsinnehav tillräckligt för att medföra väsentlig anknyting till Sverige?

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Human attitudes toward large carnivores bear, wolf, lynx and wolverine : a case study of Västerbotten County

Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

Föräldrars förväntningar på kommunal musik- och kulturskola

English title: Parents? expectations of municipal school of music and of arts.Thesis in Music Education by Jonathan Lilliedahl. Part of the work for the master´s degree. Studies from School of Music, University of Örebro, 2007. Available from School of Music, Örebro University, SE-701 82 Örebro, Sweden.

Urban Agriculture i den hållbara staden : en fältstudie i Managua

The way we design our cities today will affect the living conditions for future generations. Planning as a discipline can become crucial to attain a sustainable urban development with an increased quality of life among the urban population and an improved environment. Urban Agriculture in the Sustainable City -a case study in Managua is a Diploma Work that deal with poverty issues, aspects of sustainability and development work. We have had a theoretical starting-point, but our focus has been on the case study i.e. the practical part, that we carried out in Managua, the capital of Nicaragua. Today about half of the worlds 6,3 billion people live in cities. The demographic growth of the countryside has declined, while the population in the cities is considerably increasing.

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