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3466 Uppsatser om Interest deduction limitation rules - Sida 13 av 232
Utvärdering av närstridsillustrator : Piloters expertis till stöd för framtida utveckling
This thesis describes the evaluation of a prototype (Illustrator) for future simulator training of Within Visual Range - combat in the Swedish Air Force. The main focus was to collect and transform user acceptance data (expert opinions) to useful guidelines for continued development. Thirteen active fighter pilots participated in the study. The aim was to use expert opinion to study a) the psychological user acceptance, and b) the technical user acceptance, of the Illustrator together with c) gathering opinions for future improvement. Three psychological aspects were rated before and after the sessions to measure psychological user acceptance.
Segelbåt, fjällstuga, husvagn och lyxbil... Är dessa att anse som onyttig egendom för fåmansbolaget?
Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.
Gymnasieelevers inställning till lokal skolstyrelse med elevmajoritet : En enkätstudie
The aim for this essay is to investigate students attitudes to a local schoolboard with student majority to determin the level of functionality, relevancy and interest for this schoolboard among the students in a Swedish gymnasium in Örebro. This is done by distibution of a questionnaire form to a third of the students in the third grade . The results show that the attitudes overall amongst the students are positive, although the level of interest is low. One explanation for this low level of interest could be the lack of information from the school board to the students..
Åldersdiskriminering : - är den svenska arbetsrätten åldersdiskriminerande?
Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU. The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.
Omslagsbilder till DVD-filmer : Exempel på visuell kommunikation
This thesis is about cover illustrations of DVD movies as examples of visual communication. I have studied the cover illustrations of the three movies Gran Torino, Secret Window and As White As Snow. My research assignment has been to find out how the cover illustrations of DVD movies communicate in relation to the story. I have also been looking for what makes a cover illustration interesting and if the interest in itself is individually considered or if there are certain general rules regardless of the observer.To reach a conclusion I have been studying components in advertising pictures, visual communication and how the commercial producers use advertising to communicate with the observer. Semiotics, advertising and comparisons between the cover illustrations have been my method for analyze.I have come to the conclusion that cover illustrations are meticulously produced, and that every single part of them is important for the observers? over all impression and interpretation of the cover illustration.
IVIK elevers skolintroduktion : Studie-och yrkesvägledares roll i skolintroduktionen för nyanlända invandrarungdomar i gymnasieåldern.
Syftet med uppsatsen var att undersöka studie- och yrkesvägledarens roll i skolintroduktionen för nyanlända invandrarungdomar i gymnasieåldern. Studie- och yrkesvägledare har intervjuats i fem kommuner i Stockholms län. Utifrån ett kvalitativt tillvägagångssätt vill vi undersöka studie- och yrkesväledarens roll i skolverksamheten och dess ramar. Resultatet visar att studie- yrkesvägledarna upplevde att samverkan och tidsaspekten var begränsande faktorer i introduktionsarbetet. Det framkom även hur de yttre och inre ramar påverkar kommuner och skolverksamheter, vilka ses som hinder.
Ledarens roll inom privat respektive kommunal handikappsomsorg : En kvalitativ jämförande studie mellan ledare inom privat och kommunal assistansverksamhet
AbstractSince the Act Regarding Support and Service to Certain Functionally Handicapped Persons (LSS) were introduced in 1994, social care and service have increased inSweden(SFS 1993:387). The implementation of the act has caused many changes and also progress within the social care system. One main change is the division between public (provided by the municipalities) and private care providers. This division has led to many questions about how leadership is organized within different public and private organizations.The purpose of this study is to investigate differences between leader?s experiences of their role and working conditions within private and public assistance care for disabled.
"'Jag tycker såhär och då är det såhär.' Det är inte så." : En kvalitativ intervjustudie om lärares interaktionsstrategier i bemötandet av rasistiska, avvikande och kontroversiella uppfattningar
The purpose of this study is to investigate how six students at a Secondary School describes interaction patterns among teachers when students express in a way that the teacher perceives as racist and/or xenophobic, by presenting a qualitative interview study. The interviews were analyzed by two opposing models of value education: the traditional and the constructive model.The results show that students divide teachers in different categories based on five qualities: 1) they listening, 2) they accept students' opinions, 3) they allow discussion, 4) they are knowledgeable and 5) they can express their own opinions.These qualities are included in the value pedagogical model for deliberative conversations, whose strategies for interaction aim to create an understanding of different rules and values, thereby creating skills of rules by using a democratic approach. In contrast to this model, the rule-based moral education, in which the teacher uses his authority and refers to rules without giving an explanation for why they occurred, as strategies. .
Pedagogisk intervention vid audiologisk rehabilitering med hjälp av en textbok. En randomiserad kontrollerad studie.
Hearing is considered to be the most important sense for the communication between people. Several studies have shown that hearing loss can lead to deterioration in quality of life, reduced social activities, feelings of alienation and hence the increasing incidence of depression symptoms.An early audiological rehabilitation is a prerequisite for proper communication among people with hearing loss. Knowledge has been shown to be of great importance and structured learning and individually targeted approach can be expected to facilitate the audiological rehabilitation.The purpose of this study was to examine the effect of an educational effort for people with hearing loss where the effort was made in the distance within the audiological rehabilitation and was followed-up by professional phone support, through a randomized controlled study.The study group consisted of 69 hearing aid users who were randomized by an independent person into two groups, an intervention group and a control group. The intervention group (n = 33) had access to the book "When the sounds are weaker - on hearing and hearing aids". The group received weekly topic-based information related to the different chapters of the book, in five rounds.
PÅVERKAS DEN KOMMUNALA SKATTESATSEN AV POLITISKTSTYRE? : En strukturell analys av faktorer som avgör skatten i svenska kommuner
The aim of this report was to investigate which factors determine municipal taxes in Sweden.The aim was also to find out whether and how the forms of political rule are significant covariates. A multiple regression analysis was performed using data from 289 municipalities. The analysis resulted in five dierent models, of which a model based on municipal grouping was found to be most satisfactory. In all of the models, there are effects from the form of political rule. The results indicate that socialist municipalities have higher tax rates than non-socialist.
Det utvidgade reparationsbegreppet : Skattemässigt ofördelaktigt att vidta flertalet åtgärder vid ett tillfälle?
Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref.
Svensk Kod för bolagsstyrning : Intern kontroll avseende bolagens finansiella rapportering
The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.
Utomståenderegeln i 57:5 IL
AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.
Jag är personlig assistent : kan det här ingå i mina arbetsuppgifter?
The work as a personal assistant is sometimes associated with certain problems. Studies have shown that personal assistants often experience indistinct rules and roles concerning what should or should not be included in their duties. This study was undertaken to evaluate problems associated with the profession as a personal assistant, how widespread they are and how they are dealt with. Specifically, the study evaluates if the personal assistants have to do duties that they consider they are not assigned to do. Different roles (formal as informal) are also discussed which may be of current interest in this study, but also how we see people on basis of ethics and moral.
Fördelning av en medgäldenärs brist : Förhållandet mellan 2 § skuldebrevslagen och 9 § preskriptionslagen
AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.