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3466 Uppsatser om Interest deduction limitation rules - Sida 26 av 232
Handlingsrummet : En studie i folkrättens och politikens påverkan på den taktiska handlingsfriheten
Det finns både nationella och internationella lagar och överenskommelser som ligger till grund för stridskrafters användande. Det finns också politiska styrningar från regering och riksdag om hur verksamhet ska bedrivas i form utav handlingsregler, som ligger till grund för Försvarsmaktens Rules of Engagement. Det finns alltså två dimensioner som Rules of Engagement kan reflektera: en politisk och en legal.Syftet med detta arbete är att synliggöra vilka begränsningar och möjligheter sampelet mellan politiska intressen och rättsliga grunder sätter på den taktiska handlingsfriheten. Frågeställningarna har besvarats utifrån en fallstudie på ubåt 137 grundstöttning utanför Karlskrona. Som teoretiskt verktyg för att möjliggöra analys har begreppet taktisk handlingsfrihet använts.Resultatet av denna uppsats är att den legala dimensionen är från början redan given, förankrade i sedvänja, traktat och internationella överenskommelser.
Personuppgifteshantering och identifiering inom myndighet, skola och förtag
The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..
Libros para todos Folkbibliotek och demokrati i Nicaragua
Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.
Förskolepedagogers uppfattningar av sitt arbete kring energiomsättningen
The aim of this study is to examine the understanding, preschool teachers, have about their work related to energy conversion in the human body. Through individual interviews, answers have been sought to the following questions: What do the preschool teachers believe they need to know about the link between food and energy? What are the different methods preschool teachers use to workwith the area of energy conversion in the human body?The results show that preschool teachers have knowledge in terms of food and its nutrients as an energy source for the body to cope with. However the more thorough and detailed questions become all the more uncertainty there is about the topic. Preschool teachers on their own initiative do bring up the topic with the children and begin conversations as well as ask questions, perform experiments and demonstrations.
Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.
CSR & Etik: En tillämpning av normativ etik på CSR i praktiken
The neo-classical conception of the market place does not provide a framework to account for ethical or moral action. As a result, the neo-classical model is unable to explain the impact of ethical and moral issues on business sustainability present in the modern economy. To address this limitation, this thesis investigates whether theories of ethics can help explain the motivations and actions of stakeholders within the field of Corporate Social Responsibility (CSR). In addition, the thesis explores whether theories of ethics are presented differently within aspects of the stakeholder model. Semi - structured interviews were conducted with various stakeholders within the CSR sector, including a NGO, a commercial firm and a CSR consultancy firm.
Vad påverkar förskrivningen av fysisk aktivitet på recept vid ett universitetssjukhus : En tvärsnittstudie
Aim: The aim of the study was to investigate attitude and practice to prescribe physical activity accordingly FaR® rules among personal at the specialized department of the University Hospital. Methods: A quantitative cross-sectional study was used to answer the purpose. The data were collected using specially designed questionnaire. That contained 11 questions related to interest and complications to use FaR® as a treatment method. A total of 38 individuals participated in the study.
Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster
Laws, regulations and generally accepted accounting principles hold options on
how companies should recognize revenue. Generally accepted accounting
principles are determined by standard-setting bodies as the Accounting
Standards Board and the Financial Supervisory Authority, which is influenced by
international standard-setting bodies as the IASB. Service revenue is generally
recognized when performance is completed, but there are variations in when a
performance is considered complete. The different accounting options available
create difficulties in comparing companies over time and between companies,
which in turn creates difficulties to achieve a true and fair view.
By clarifying what methods and principles in accounting for service income the
unlisted companies in Sweden are using and why these differences exist, we have
been able to study how the comparability and the true and fair view is affected
by these differences. The aim was to study the underlying factors that
companies do their financial report differently.
Mervärden inom svensk nötköttsproduktion : kommunikation och drivkrafter
Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.
Preparera prepositioner - Sång och musik som didaktiskt hjälpmedel för prepositionskunskap i spanska
Abstract
A central problem in all language teaching is to teach the correct use of prepositions. There are grammar rules, but also a lot of exceptions and idiomatic expressions that often have to be learnt by examples or by heart. A trick for learning might be to use a mnemonic method with songs and music to memorize a correct use of prepositions.
The purpose of this study is to test a language teaching didactic exercise for knowledge of preposition in Spanish with songs and music. Grammatical aspects, rules and exceptions when studying prepositions in Spanish are presented.
Miljöstrategi: Miljökrav, profil, organisation samt medvetande : en jämförelse mellan Ica och Coop
The main reason for this project is my interest of our environment. What are our two largest
grocerychains doing to maintain our environment?
The aim of the project is to show the consumer which similarities and differences there are
between ICA and Coop.
My questions are: What are ICA and Coop doing to satisfy the demands to preserve our
environment, are they going further than they have to?
What do they think is important? Environment, price, consumer friendly?
Answers: ICA and Coop are working to keep up with the demands, but are they doing more
than they have to? The branch is a close world; it's hard to get impartial information.
They are turning towards different consumer groups.
ICA and Coop has different ways to interest consumers, ICA points out the importance of the
meals, while Coop points at the environment.
New questions has risen during my work:
How far will their own brandnames go?
Will ICA, Coop and others have their own farms, producers and suppliers?
How can the consumer be protected?
The competition will decrease with an increase of their own brandnames..
Folksonomi ? en förklaring i perspektiv av kunskapsorganisation
The aim of this master's thesis is to investigate and to explain the concept of folksonomy in the perspective of knowledge organisation. By creating a conceptual explanation and defining what folksonomy as a concept consists of, the intent is to establish a basis for evaluating folksonomy and to discuss what relevance folksonomy may have in the field of knowledge organisation. By applying a qualitative content analysis a review is performed on how folksonomy is perceived and discussed in a selection of articles written on the subject. Employing the theory of classification, subject indexing and bibliographic retrieval, folksonomy as a method for knowledge organisation is analysed. The practice of tagging in existing systems is also studied.
Kvalitativ analys av Holmen Skogs internprissättningsmodell :
Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices.
The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.
Livförsäkringsbolag: En studie av intressekonflikter mellan aktieägare och försäkringstagare
The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.
Digital transformation. En rapport om regleringar och sanktioner kring hybridarbete
This thesis investigates the regulation of hybrid work environments by focusing on the implementation of rules by both management and employees. It examines the methods used to measure compliance and the consequences of non-compliance within organizations. The study also explores how flexibility in work arrangements and the balance between work and personal life affect employee well-being and productivity. Furthermore, it highlights the critical role of self-leadership in navigating the complexities of hybrid work, emphasizing how effective self-management can enhance organizational efficiency and employee satisfaction.
We have adopted a qualitative research approach and interviewed employees, managers, and HR personnel with experience in hybrid work. The different perspectives are expected to provide insights into this area by including all levels within an organization
It is evident that organizations that have clearly established rules and guidelines regarding hybrid work have achieved the best desired results.