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3466 Uppsatser om Interest deduction limitation rules - Sida 43 av 232
En komparativ studie av svensk och lettisk arbetslagstiftning i skuggan av Laval-målet
After the last European Union expansion the east European countries became members of the European Union. This meant that they would become apart of the Schengen agreement and that they would be able to travel, live and work anywhere in Europe. This came as a shock tothe Scandinavian trade unions that were worried that work migration would escalate, and that it would lead to social dumping, which would make the working conditions worse for the native workers. .The Swedish labour market is build up by the principal of negotiations. The evolution of the labour laws comes from the rules and regulations of collective agreements.The Lex Britannia principal was made to regulate the working conditions for guest workers in Sweden, by making it possible for trade unions to take industrial action against foreign companies to make them sign a Swedish collective agreement.Even though Swedish labour law includes an obligation to maintain industrial peace it is not valid for foreign companies.
Fastighetsvärdering : Det tillförlitliga marknadsvärdet
BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.
Väninnor, älskarinnor och goda styvmödrar : Kvinnliga vänskapsrelationer i tre svenska romaner 1836-1857
This study focuses on romantic friendship between women in three Swedish novels written between 1836 and 1857: Sophie von Knorring?s (1797?1848) Illusionerna (1836), Fredrika Bremer?s (1801?1865) En dagbok (1843) and Marie Sophie Schwartz? (1819?1894) En fåfäng mans hustru (1857). Also, the connection between women and passion as well as the interesting occurrence of step- and foster mothers is looked upon in the study.The romantic friendship is freely expressed in these novels; love between women is neither presented as unnatural or unchaste. It both challenges the heterosexual matrix? claim on intelligibility and its rules for how desire should be expressed.
Litteraturförmedling på folkbibliotek: Bibliotekariers tankar om kompetens och betydelsefulla egenskaper
This thesis deals with questions about competences and qualities that librarians inpublic libraries find that they need to be qualified suppliers of literature (books andmagazines).Our aim is to problematize the competence of the profession in relation to promotingliterature, knowledge in literature and reading habits. We want to know what librariansthemselves think about their own competences when it comes to supplying andpromoting literature. Does it have to be a leisure interest or do they get the possibility toread during working hours?What do librarians think it means to be a qualified promotor of literature and how dothey acquire the right competence? Do they believe that their competence correspondswith the occupational requirements? How much of their knowledge about literature andpromoting literature comes from personal interest and commitment?We primarily used the theories about competence by Per-Erik Ellström. One of thetheories is the one of implicit and explicit knowledge.
Digital kommunikation i förskolan : En kvalitativ fallstudie om hur digitala medier kan anvä?ndas fö?r kommunikation mellan hem och fö?rskola
This study aims to research how digital media can be used for communication and information management between teachers at preschools and children?s homes. To get an understanding of this we have investigated which channels are being used and for what purposes. The interest has also been to explore preschool teachers and caregivers? attitudes towards digital communication in preschools.A qualitative case study of comparative nature has been conducted, where two preschools were selected because of their use and non-use of digital media for communication with caregivers.
Vad tyckte du om resan? Glöm inte att skriva en recension! : En studie om hur företag kan använda sina kunders eWOM och sociala medier för att förbättra servicekvalitén.
AbstractThe purpose of this study has been to provide a deeper understanding of how companies in the travel industry works with social media and electronic Word-of-mouth (eWOM) by analyzing and investigating social media and eWOM and how it effects customers? expectations on the companies service quality. In connection with the purpose we have chosen the following research questions: 1. In which way can companies in the travel industry interact with their customers participation on the Internet through social media. 2.
Banktjänstemän och representanter från Skatteverkets upplevda nytta med att företag revideras av revisorer
Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.
Mångfaldens Jakobsberg : En plats för alla
The municipality in Uppsala has set up goals for the future work concerning climate-and energy issues. As one way to achieve these goals the municipality started aproject called Uppsala climate protocol. During one of the project meetings anabatement map was presented. The map showed what savings in carbon dioxide andmarginal costs for different actions can be made. Statistics show that 40 % of thepopulation in Uppsala lives in a condominium.
Föräldrars uppfattningar kring sin betydelse i det cannabisförebyggande arbetet ? En kvalitativ studie med fokusgrupper som metod
Introduction: Parents have been shown to be of great importance in preventing cannabis use among adolescents. Parenting practices such as control, open communication and good relations within the family have shown to be protective factors, whereas lack of communication and weak social and emotional support have been associated with an increased risk for cannabis use among adolescents. Aim: The aim of the study has been to explore parents? perceptions about their own importance in preventing cannabis use among adolescents. Method: A qualitative method consisting of focus group interviews has been used to fulfill the aim.
Accountability: En studie av hur omfattande omgivningens krav är på ett företags ansvar i tid och rum vid en etisk skandal
Internet and media have led to companies' operations becoming more visible and transparent to the public during the 21st century. Several notable corporate scandals have led to society placing greater demands on businesses to assume more accountability for their actions. This study aims to examine and develop existing research regarding accountability, by adding dimensions of time and space. More specifically, the study examines the extent to which stakeholders hold corporations accountable after the revelation of an ethical corporate scandal, through a qualitative case study on a pending lawsuit against the Swedish corporation Boliden. Our theory is based on John Roberts' (1991) research presented in the article "The Possibilities of Accountability" and Martin Messner's (2009) research presented in the article "The Limits of Accountability".
Inventering och analys av framkomligheten till Hisingen, GöteborgEn studie på 10-15 års sikt på uppdrag av Ericsson, Volvo Car Corporation och AB Volvo
AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.
Fysisk aktivitet på Fritidshemmet : En kvalitativ intervjustudie av fritidspedagogers uppfattning om fysisk aktivitet
The aim of this work is to investigate what after-school teachers from various schools and after-schools feel about the importance of physical activity. But also how they work to stimulate and support children/pupils physical activity development in the after-school center.The work also highlights health from a physical perspective. The study provides a historic look of the conditions for the after-schools. Through qualitative interviews I want to find out how the after-school pedagogue thinks of physical activities importance for the health and development of the children. How they work with their new assignment Lgr11 to be a supplement to school.
Beskattning av pokervinster
The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign poker winnings are taxed as income.
Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?
Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used. Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..
Att leva som konstnär : En studie om värmländska bild- och formkonstnärers arbetsvillkor
The purpose of this bachelor thesis was to illuminate and analyze the working conditions of visual artists in the Swedish region of Värmland. As a profession which is known to have many problems concerning income and the fact that most artist are unable to get by on their art sales alone it becomes interesting to look closer on cultural policy?s affecting the artists, where the problems lie and what possible help they can get.I have used previous research and different sources to map out the working conditions in Sweden and Värmland alike and also interviewed five different visual artists in Värmland to get a general view of the working conditions in the country as a whole and their perception of the situation and special circumstances in Värmland. I have also used discourse analysis to compare the source material with the answers of my respondents to see which discourses that exists, that have hegemony, and to see how this subject is talked about.The results of this study showed how political decisions may force artists to become self-employed entrepreneurs even though many artists do not self-identify as such or even have any interest in profitable gain. The study also shows among other things that most artists have another occupation on the side but that there are some aids to help the artists with income.