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2682 Uppsatser om Interest deduction limitation - Sida 11 av 179
Behöver Internet regleras?: En undersökning av hur Internet regleras på svenska folkbibliotek och hur diskussionen kring frågan ser ut i Sverige och USA.
The aim of this master thesis has been to investigate discussions about public access to Internet in public libraries. Areas of interest were the debate in Sweden as well as in the United States. The approach was qualitative and questionnaires were distributed by e-mail to a number of Swedish public libraries. The results from the survey were then supplemented with a theoretical background and a literature study. The usable questionnaires obtained from 20 libraries showed a rather uniform approach among the Swedish librarians of how the Internet is best provided by public libraries.
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.
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.
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.
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.
Flyhov p? Kinnekulle. Flyhov L1962:5485, Ra?-nummer Husaby 70:1
The aim of this essay is to contribute to a better understanding of the prehistoric site Flyhov in the province of V?sterg?tland, Sweden and its immediate surroundings from an archaeological perspective. The site contains material artistic and ritual expressions from different prehistoric periods, and its long use-history (from the Stone Age until today) shows that the site, and its remains, has attracted the interest from people in prehistory, in modern times, as well as today. With a point of departure in perspectives derived from hermeneutics and phenomenology the essay examines the site?s prehistoric remains, the use of, and the interest directed towards, the site and its remains during different time- and use-horizons and how these horizons have been
affected and intertwined with each other, in a manner where earlier material expressions have affected people and their new expressions.
Körsång i skolan ? självklart eller inte? - En undersökning i Malmös högstadieskolor
Jag har gjort en undersökning om hur intresset för skolkörer ser ut på högstadieskolorna i Malmö. Jag valde att göra både en kvantitativ och en kvalitativ undersökning. Den kvantitativa undersökningen bestod utav enkäter och den kvalitativa undersökningen bestod utav intervjuer av två personer. Tyvärr är det mer än hälften av alla högstadieskolor i Malmö som inte har en skolkör även om intresset verkar finnas hos elever, musiklärare samt hos skolledningen. Skolan drabbas ständigt av olika nedskärningar och skolkörer har blivit ett ekonomiskt problem som skolorna oftast väljer att dra in på.Title: Choir activity in the school ? self-evident or not? - An inquiry at the secondary schools in Malmö.
Företagskluster och närhet i Katutura, Namibia : En studie kring småföretag, närhet och klusterfördelar
In Economic Geography, there has been a strong interest of how different forms of proximity impacts businesses. In addition, there is also a strong interest in business agglomeration, as a result businesses cluster together through physical proximity, networks and knowledge. In the development sector, there is a strong interest on how to best support the creations and growth of small enterprises.This essay emphasises on the business cluster formations in Katutura, a suburb to Windhoek the capital city of Namibia. It oversees the impacts of different types of cluster formations and their effects on the businesses. In addition, this essay will identify the main clusters in Katutura and state what makes them unique from each other and what is a common cluster feature.
The Colour of Service : En studie om färgers påverkan på hotellföretags servicelandskap & identitet
Colour has encountered to be a significant part in marketing, which advantageously can be used in todays competitive market. Therefore, the purpose of this study is to analyze the colours varying associations and present ideas how colours can affect the hotel business. In coherence with the purpose we deveoled the research question, which resulted in following: How can hotels affect their servicescape and identity by the help of colour?The study has a qualitative method that began in an empirical problem that has been tested against theory, which subsequently developed the research question. This implies that our study alternated between induction and deduction.