Sök:

Sökresultat:

3466 Uppsatser om Interest deduction limitation rules - Sida 29 av 232

Funktionsupphandling av solelanläggningar

This thesis aims to contribute to improved functional procurement of photovoltaic systems, PV systems. Functional procurement means that criteria concerning a function are set rather than specifying technical details or products. Possible advantages and difficulties in using functional procurement have been analyzed by interviews, simulations and a case study. Electricity production and surplus production for different scenarios have been simulated via MATLAB. The MATLAB script was also used to generate rules of thumb on feasible solar fraction for six different load profiles; a church, a farm, a car mechanic, an office, an industry and an apartment building.

EU i nyheterna : En diskursanalys om EU och EU:s anseende i det svenska medieutbudet

The purpose of this essay is to analyze the EU discourse in the Swedish media. The questions that the analysis seeks to answer are; what image of EU is portrayed in the Swedish media? To which degree does the EU discourse fulfill media?s ?news values?? And what are the potential effects of the discourse on EU?s reputation? After several demarcations, I chose 8 articles form Sweden?s four largest newspapers to base the analysis on.    The theoretical and methodical structure behind this analysis is the theories and practices of Fairclough?s critical discourse analysis. Added to the theoretical structure are also theories about reputation and theories about news values. The method used in the analysis is a modified version of Fairclough?s three-dimensional model of critical discourse analysis.

Aktiv turism: Svenskar som åker på hälso- och träningsresor

The aim of this study is to investigate a specific form of Special Interest Tourism (SIT), namely health- and fitnesstravels. This kind of travelling is studied from a Swedish perspective and includes aspects like gender and age in active tourism. It also includes which travel motivations that lies beyond the choice of an active vacation.The study is based on a survey that was sent in an e-mail to the health tourism company InShapeTravel´s customers. The answers to the survey has been analyzed and related to earlier research about active tourism.The result shows that more women than men participate in the kind of healthy travels that InShapeTravel offers. A majority of the respondents are between 41-60 years old and the most common travel motivation was ?Better physic/psychic wellbeing?. .

?de svenska nybyggarna förstod konsten att upprätthålla grannsämja med det röda jägarfolket? : Om indianbilden och dess funktion i Albin Widéns populärvetenskapliga författande

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

Vårdnadshavares attityd, beteende och upplevda kunskap om ljudexponering och dess risker

Background: From a public health perspective it is of great interest to prevent the risk of noise induced hearing loss, because in addition to hearing loss, tinnitus and sound sensitivity also may lead to other health problems. About 1,4 million people in Sweden live with some form of hearing loss and 25000 of them are children under the age of 16. Studies have shown that hearing loss among adolescents is increasing and it is often associated with sound environments in their leisure time. Lectures in hearing prevention has been conducted in schools for adolescents but have not reached the desired results. Objective: To enquire caregivers? attitude, behaviour and perceived knowledge about sound exposure and its risks.

Verkfrågan-katalogisatörens huvudvärk. En studie av regelverket vid katalogisering av musiktryck med utgångspunkt i begreppet verk.

The aim of this thesis is to explore the concept of the work and the problems with the definition of it. The concept is an important starting-point when it comes to cataloguing musical works and creating uniform titles. Another aim is to find out other difficulties that are frequent in cataloguing printed music. In the theoretical part of this thesis Functional Requirements for Bibliographic Records FRBR and the Swedish cataloguing rules KRS are important tools. The FRBR-model and the four entities work, expression, manifestation and item are described.

Biståndshandläggare inom äldreomsorgen - mellan behov, lagar, riktlinjer och handlingsutrymme

This study is about care managers, who process in the care of the elderly, regarding to needs, rules, regulations, guidelines and their freedom of space. The purpose with this study is to understand how the care managers process out of the basis from the needs of the elderly, the municipal guidelines in relation to the caremanagers freedom of space.The study has a qualitative approach and is based on semistructured interviews with five different care managers.To analyze our interview material we have use the street-level bureaucrat theory by Lipsky and Johansson and the theoretical idea empowerment. Before we started our research about care managers we had an understanding in that the organization had an influence in the judgment of the needs of the elderly. Now we have an understanding in that the relative to the elderly is the one who wants to affect the care manager during the judgment of needs in what effort to make. Our study indicates that it exist insecurity regarding to the municipal guidelines, which was surprising. We thought that the guideline was something positive and a help full tool for the care managers.The result in our research points out that the guidelines makes insecurity instead of comfort.Our study shows that the care managers are contradictory regarding to their freedom of space. In the other hand they consider that their freedom of space is positive, but on the other hand when the municipal guidelines don´t work, they become worried and insecure.It´s the none working municipal guidelines who gives the care managers a huge freedom of space. Which leads to that the care managers is afraid of doing misjudgments. Our result don´t distinguish from other studies made in this subject area. .

Begränsningar i avdragsrätten för ränteutgifter : I vilka situationer kan det anses affärsmässigt motiverat att göra ett internt förvärv av delägarrätter?

Sedan den 1 januari 2009 begränsas avdragsrätten för ränteutgifter vid internt finansierade förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap. Syftet med lagstiftningen är att förhindra skatteplanering med ränteupplägg. För att bestämmelserna inte skall träffa affärsmässigt bedriven verksamhet medges undantag från begränsningar i avdragsrätten för ränteutgifter om ränteintäkten beskattas med minst 10 procent enligt lagstiftningen i den stat där det företag inom intressegemenskapen som faktiskt har rätt till inkomsten hör hemma eller om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Om undantag medges beviljas det företag som betalar ränta avdrag för ränteutgifterna.Författarna anser att utformningen av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade är tämligen vag. Uppsatsen syftar därför till att utreda i vilka situationer ett internt förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap kan anses affärsmässigt motiverat för att undantag från lagstiftningen om begränsningar i avdragsrätten för ränteutgifter skall medges.I uppsatsen klargörs att det vid ett internt förvärv av delägarrätter skall ligga sunda företagsekonomiska och affärsmässiga överväganden - utöver eventuella skatteeffekter - bakom den interna skulden och det interna förvärvet.

Arbetsgivarvarumärken - En studie av Lindahl Advokatbyrå

In sectors with high skill requirements, recruiting is a core part of a company's development. Initially, the companies attract talented employees by creating an interest in the organization. Further, the challenge remains to match potential workers expectations with the company?s requirements and conditions. This is crucial since an unsuccessful recruitment involves high costs.

Som att ha ett osynligt koppel på sig : Intervjustudie med tre patienter med erfarenhet av utskrivning från substitutionsbehandling mot opiatmissbruk

Aims: To examine how patients with experience of being involuntarily discharged from medication-assisted treatment with methadone or buprenorphine have coped with the consequences following the discharge. The study also aim to examine how the patients cope with the stigma related to their abuse of heroin and how they manage to cope with the rules regarding themedication-assisted treatment. Method: Three patients with experience of involuntary discharge from medication-assisted treatment have been interviewed. All were heroin abusing men living in Stockholm. The interviewees were recruited through the Swedish Drug Users Union and through a shelter for homeless people with drug problems.

DANTE börjar på E... : en reflekterande essä om förskolebarns möte med skriftspråket

The children's ways of showing interest in writing and reading in pre-school have always fascinated me. The joy and pride they show when they start writing their own doodles and then eventually go on to write real letters and words, is a joy so see.The origin of this essay is based on Dante 3.5 years old. He wants me to spell my name so he can write to me. When I mention the second letter, Dante happily says "E, that's what my name starts with! From the other direction" I am amazed by his thoughts, and my enthusiasm for his knowledge knows no bounds. In the same moment I become aware of Alma, who quietly has seen my reaction to Dante's skills.

Att dokumentera audiologisk rehabilitering - en studie om audionomens arbetsprocess och journalföring

Audiological rehabilitation is a complex process and can involve medical, educational, psychological, social and technical proceedings. The audiologist's part in this process is essential. The purpose of the study was twofold: to describe the audiologist's working process and to explore patient records written by audiologists according to structure, content and comprehensiveness. Method. Out of rules and regulations, code of ethics and literature concerning audiological rehabilitation from the audiologist's point of view, a model for the audiologist's working process was developed.

Naturvetenskap i grundskolans lägre åldrar : Om lärares förhållningssätt gentemot ämnet

This investigation is about how teachers in school can motivate and create interest for science among younger children. Teachers were interviewed about attitudes to their subject and how this affects their lessons.I have also tried to find out, both by interviewes but also by studying litterature, what the most important thing is to teach in science, which knowledge is necessarry in the future and why.My result indicates that teachers find science both interesting and important but at the same time they also think it is a difficult subject to teach even if they are educated. Both the litterature and the teachers in my study agree that knowledge in science gives us a chance to ask questions, take stands and solve problems and that this knowledge is important for us in our future..

Manga! Japanska serier och skaparglädje

This is a study of why Japanese comics, so-called manga, in such a high degree make Swedish readers eager to write and draw comics themselves, and what didactic implications this might have for teachers working in Sweden. To answer this, the author has put together a focus group of Swedish artists influenced by manga, and also used a questionnaire at two Swedish art schools, where young artists are taught how to draw in a manga style. The results show that it is the compelling storytelling and the focus on the characters that enthral readers about Japanese comics, but that it is the seemingly simple style that makes the readers think they themselves can master it. The fact that the interest in both reading and creating manga, almost completely overlap with the so-called period of oppression (between the ages of 11 and 14) when most students lose interest in creating art, is something that could and should be used in the Swedish educational system..

Den medeltida bebyggelsen i Kungsgårdsområdet i Gamla Uppsala

The intent with this paper is to investigate the medieval habitation in central Old Uppsala. This time-period has over the years been neglected. Therefore I wish to summarize and ana-lyze the medieval habitation to see what can be said about its continuity, and also to investi-gate why it is located in certain areas.Due to the amount of source material I have limited my investigation area to the central Old Uppsala. It is possible that this limitation will affect the result of the research but without the limitations the investigation area would have been too large to handle.The source material has been collected from excavation reports and the summarized. My theory is material culture and material agency.

<- Föregående sida 29 Nästa sida ->