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3466 Uppsatser om Interest deduction limitation rules - Sida 38 av 232
Räntefria lån : Det rätta sättet att låna?
Syfte: Syftet med detta examensarbete är att undersöka hur räntefria lån fungerar och är det i längden det bästa sättet att låna pengar på. Ger en räntefri bankverksamhet ett mer rättvist samhälle? Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod då vi har haft en intervju och inga data som är mätbara. Vår intervjumetod var ostrukturerad då den intervjuade hade chans att styra hur intervjun artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga.
En åkattraktion till det förflutna : att bruka det förflutna för en upplevelse i samtiden
This essay discusses the use of history, and primarily how the current Swedish society perceives and uses the Viking age. The analysis is based on a literature study as well as a case study of the planned theme park in Fullerö north of Uppsala, Sweden. The aim of the essay is to understand the regional debate which arose in media regarding the planning of Fullerö Park and how it reflects the contemporary use of history. Research about the use of history has become increasingly common in recent years and deals with how history is actively being used in society in order to meet its existing needs. These needs varies among different groups and individuals and results in a multitude of usages, where the interests of the different actors may be contradictory.
Skatteflyktslagens tillämplighet vid generationsskifte i fåmansföretag : Gränsdragningen av samma eller likartad verksamhet
The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.
Vad påverkar företagens (o)intresse att välja biogasfordon?
Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.
The petrol station ? a hot spot along the road
The increased travelling of today makes nodes along travelling routes more and more important. This is very much the case of petrol stations. They constitute important nodes in the road network, filling up thirsty fuel tanks and hungry stomachs, guiding road users and providing vehicle-services. In this thesis the role of the petrol station for road users was investigated in order to find out if the petrol station was a potential hot spot. We performed an ethnographic field study at a petrol station and found that a great number of visitor activities took place at the petrol station.
Fortsatt gran eller självföryngrad björk efter stormfällning? : en ekonomisk analys
The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district.
The aim of this master thesis was to present an economic analysis of Norway spruce versus
birch.
Samtal med och om bokstaven. Att ta fram ett teckensnitt
The background to this project came from my interest for letters and how to make a typeface. The result is the lowercase letters for this typeface, and the journey to learn the process of making it..
Beskattning av carried interest : Riskkapitalbranschens ersättningsform och dess plats i gällande svensk skatterätt
In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.
Matematiska arbetsmetoder : En kvalitativ undersökning om undervisningsmetoder i förhållande till nationella matematikprov
The purpose of this study is to provide a description of how mathematics teachers in grades 3 choose to work with mathematics and how it affects of student performance in national tests. The categories I will use are outdoor education, textbooks, learning materials and problem solving. Laboratory materials can be everyday materials and educational materials in which pupils have an abstract understanding of the subject. This survey was conducted through interviews and observations. The survey was also conducted in relation to student performance in national math tests.
ATT NAVIGERA I DET KOMPLEXA - En kvalitativ studie av l?rares emotionella hantering av misstankar om v?ldsutsatta barn
Syfte: Syftet med f?religgande studie ?r att bidra med kunskap om hur l?rare i
G?teborg hanterar misstankar om v?ldsutsatta barn, vilket kan ge en ?kad
f?rst?else kring vilka resurser som ?r betydelsefulla f?r l?rare i arbetet. Det
specifika syftet ?r unders?ka vilka k?nslor och tankar som uppst?r bland l?rare
vid misstankar om v?ldsutsatta barn.
Teori: Teorierna som vi valt att analysera materialet utifr?n ?r emotion management,
emotional labour, feeling rules och communities of coping.
Metod: Studien har genomf?rts med en kvalitativ metod. Vi genomf?rde
semistrukturerade intervjuer med sju l?rare verksamma i l?g- och mellanstadiet
i G?teborg stad f?r att unders?ka vilka k?nslor och tankar som uppst?r hos dem
vid misstankar om v?ldsutsatta barn.
Resultat: Huvudresultaten av studien ?r att l?rare anv?nder sig av emotionella strategier
vid misstankar om v?ldsutsatta barn.
Vilka faktorer påverkar ett mjölkföretags tillväxt? : en jämförelse mellan Sverige och Danmark
Dairy farms have during a long time been under pressure and this situation was aggravated during the spring and summer of 2009, when profitability declined to historically low levels. Lower milk price and relatively high input prices have caused Swedish dairy farms great liquidity concerns and profitability problems. For a long time, Denmark has been identified as a leading country for the agrarian development with a leading structural rationalization and willingness to grow. In 2009, it was shown that the Danish agriculture, which is generally more leveraged, has difficulties in maintaining profitability and when market price of land started to fall, the proportion of technically insolvent agricultural enterprises rose dramatically. In light of this prevailing situation, this study highlights differences between Denmark and Sweden with the hope to learn from each other.
Dimensionering av grundläggning med hjälp av Eurokod
AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes. The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.
?Religion som vägledning, försvagad och problematiskt? : ? En studie om gymnasieelevers resonemang kring religion och religionskunskapsämnet
Abstract This essay has grown out of an interest for the subject of religion and religious education for upper secondary pupils in Sweden. Our society is characterized by cultural, religious and secular diversity, which also reflects in the classroom where individuals with different religious preferences share space and participate in discussions. One of my aims is that this essay can be a contribution for future studies in the religious field. Previous research has shown that Swedish pupils increasingly lose interest in the subject of religion (on a personal level but also more in general). There is a possibility that this picture might have changed since these studies where done, and that is what I want to investigate in this essay.
Bokprat pågår. Läsmiljö vid bokprat i samband med ett läsprojekt i skolan
This masters thesis examines the reading environment during "booktalk", with special reference to a reading project in compulsory comprehensive and upper secondary schools in Stockholm. The main question is: What does the reading environment look like during booktalk? Three questions are asked: Which factors affect the reading environment? Which are the conditions concerning book selection and book availability? How do the librarians perform as enabling adults? Different groups of pupils, together with their teachers and the librarian, are studied during booktalks in five schools. The study uses a qualitative approach, which takes the form of open observations during 15 booktalks and one interview with the two librarians involved in the project and studies of literature. The theoretical framework is Aidan Chambers theory relating to reading environment and its effects upon the reading process.
Erosionsskydd i strandzoner :
Erosion in coastal areas is a common problem all around the world. The range of the problem depends on several factors, i.e. type of bed-rock and soil, wind and wave climate. Another factor is whether the area is of high interest, i.e. if the area is important for tourism and recreation, if there are houses and other buildings close to the shoreline or if it is a site of special scientific interest.