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3466 Uppsatser om Interest deduction limitation rules - Sida 11 av 232
Jämkningsregeln 29:5 ABL : -Jämfört med motsvarande dansk rättsregel
There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.
Att lösa sudoku med SAT-lösare
Yahtzee is a popular dice game around the world. The complexity makes the game interesting to play and analyze. This report compares the effectiveness of the mathematically optimal strategy with a strategy that can be used for casual play. The rules used are those of the Nordic variant Yatzy, in which a few but important rules are different from the American Yahtzee. To evaluate the everyday strategy 100,000 games was simulated in a java program written specifically for this purpose.
En undersökning om följsamhet till basala hygienrutiner och kläder på en akutmotaggning : en kvantitativ observationsstudie
AbstractHygiene plays an important role in health care to prevent contamination. Their lack of application of the basal hygienrutinera is a major cause for the spread of microorganisms occurs. The purpose of this study is to examine how rules of basic hygiene and clothing followed in the emergency department a quantentative approach involving the observation was to collect data on this activity. The data collection went on for 1 week at the emergency room, where hospital staff including doctors, nurses and assistant nurses was observed. The study showed that staff at the emergency department did not fully comply to the rules for basic hygiene routines.
Det smarta kapitalet : En studie av nyetablerade IT-företags syn på relationen till sitt riskkapitalbolag
Background: The growth of the venture capital industry has given birth to new relations between investors and entrepreneurial firms. Venture capital firms are by definition investors serving as an active partner which implies a deeper relation between investors and entrepreneurs than has been the case previously. This new situation leads to a number of questions. Do venture capitalists really act as active partners with a long term interest in the venture? Do they add any value besides capital? How important is their influence in the portfolio company's decision making process? Purpose: The purpose of this study is to give a deeper understanding of the relation between venture capital firms and IT companies in the start-up phase.
Ränteavdrag : En analys av förslag till effektivare ränteavdragsbegränsningar
Huvudregeln inom svensk skattera?tt a?r att ra?nteutgifter ska dras av inom inkomstslaget na?- ringsverksamhet. Fo?r ett antal a?r sedan uppma?rksammade Skatteverket ett fo?rfarande da?r internationella koncernbolag utnyttjade den fria avdragsra?tten i ett skatteplanerings ha?nse- ende. Ho?ga vinster i svenska bolag flyttades genom ho?ga ra?ntor pa? interna la?n till bolag i la?gbeskattade la?nder.
Uttagsbeskattning vid gränsöverskridande fusioner : Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?
Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.
Kompetensutveckling : kompetensutvecklingen för nivå 2-3 officeren efter 45 års ålder
This is a study of proficiency development of major/lt colonel officers (level 2-3) within the Swedish armed forces. The study includes officers above the age of 45. The background of this study is a study from January 2000 (written by Björn Osswald). Osswald discovered that proficiency development decreased at the age of 45. Since the profession as an officer today is a lifetime profession, this is a result that the Swedish Armed Forces not can afford.
Jehovas vittnen i Sverige i ljuset av sekularisering : Deras metoder för att motverka sekulariseringens effekter
The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview. According to previous research by James A.
Lagval för förrsäkringsavtal : särskilt utrymmet för partsautonomi
The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.
Utmattning av järnvägsbroar i armerad betong : Enligt eurokoder
Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.
Arkiv, bibliotek, museer: en jämförelse av katalogiseringselement vid tre minnesinstitutioner.
This masters thesis concerns three different types of cataloguing within three different memory institutions museums, archives and libraries. The focus lies on the cataloguing elements which are compared in order to illuminate similarities and differences. The Regional Archive and The National Museum of World Cultures - both in Gothenburg - were chosen and compared to KRS, the Swedish counterpart to the Anglo-American Cataloguing Rules, AACR2, 2: nd ed. The purpose of this comparison is partly to display the elements in order to make students disciplines, but also the staff within archives, libraries and museums to become conscious of each others cataloguing methods in regard to future cooperations within the memory institutions and to see if it is possible to create common cataloguing rules for archives, libraries and museums. The questions asked in this thesis are: 1.
Naturskolan- en metod till lärande? : Outdoor teaching - A method for learning?
The purpose of this essay is to find an answer to whether the methodology used by the Naturskolan conduces to learning and also if the Naturskolan, as a method of its own, leads to an increased interest in natural science for the pupils participating in the classes at the Naturskolan.The method which has been used to reach the results of the study is a quantitative opinion poll. The results reached through the study has been compared to previous research in the subject. Deeper studies were made to examine however the interest of the pupils was influenced by their visit at the Naturskolan.The results of the study show an increase of interest in natural science after visiting the Naturskolan. It also shows that the teachers? interest in natural science and outdoor pedagogy has increased by the visit at the Naturskolan.Through this study we came to the conclusion that the Naturskolan is a good method to learning..
Hållbar katastrofturism - ur ett miljöperspektiv
This thesis is about catastrophe tourism and the sustainability of the tourism in an environmental perspective. The purpose is to see if there is any interest for that kind of tourism and to see if the people who have an interest or curiosity of it thinks about the environment when they are traveling. A quantitative survey was made on the internet and people on Facebook, Resedagboken.se and Reseforum.se had the chance to answer it. There is an interest of catastrophe tourism and a few have been to catastrophe sites or would like to visit. The conclusion of the thesis is that there is a possibility of a sustainable catastrophe tourism because most of those who answered that they had or wanted to visit a catastrophe site also thought about the environment and cleaning up after themselves..
Naturens p?verkan p? elever i skolan: En forsknings?versikt ?ver hur biologiundervisning utomhus p?verkar elever med fokus p? intresse
In the Western world the interest in science in schools is steadily declining. Focusing on
interest is important to encourage students to lifelong learning which is a written purpose of
the Swedish curriculum. This literature study examines if biology education outside in nature
could be a part of the solution for this problem and the question of issue is how can education
outdoor enhance students? interest for biology and what other aspects does this effect
simultaneously? The method of block search was selected for addressing this question,
utilizing the ERIC and ERC databases. The results show that situational interest increased
with outside education due to aspects such as: novelty, hands-on, knowledge acquisition and
social interaction.
En jämförelse mellan den matematiskt optimala strategin och en ivardagligt spel tillämplingsbar strategi
Yahtzee is a popular dice game around the world. The complexity makes the game interesting to play and analyze. This report compares the effectiveness of the mathematically optimal strategy with a strategy that can be used for casual play. The rules used are those of the Nordic variant Yatzy, in which a few but important rules are different from the American Yahtzee. To evaluate the everyday strategy 100,000 games was simulated in a java program written specifically for this purpose.