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2682 Uppsatser om Interest deduction limitation - Sida 25 av 179

Svamparnas roller i svenska barrskogsekosystem : hur ser kunskapsläget ut hos några olika grupper människor?

Fungi are everywhere around us and recently, there has been an increased interest in their role and importance in the forest. The fungi have several strategies to acquire energy and nutrition; one example is a mutual symbiosis with trees and plants - another being dissolving organic materials. Attempts have been made to better understand the circulation of nutrition in coniferous forests, and how fungi cooperate. Trees and plants have adapted with mycorrhizae and are now interdependent which is important to consider in forestry. A great number of fungi depend on dead wood and old trees to set fruiting bodies and spread further. These fungi also create environments for other species, such as birds and insects. The vegetation of a forest is determined by a series of factors; tree species, how old the forest is, soil type, as well as the ability of the fungal spores to spread and establish. Furthermore, in determining vegetation, the fungi?s ability to compete in the soil matters. These factors are nearly unexplored. Researching fungi knowledge and interest, a survey was distributed to five groups of people. The groups included forest owners, high school teachers, high school students, senior citizens, and a fifth group - ?o he ? - consisting of people of mixed ages and backgrounds.

Kreativa lösningar : En kvalitativ undersökning om att polisanmäla hedersrelaterat våld mot barn inom socialtjänsten

The purpose of this study has been to investigate how socialworkers describe their attitudes towards reporting childabuse to the police and if they make different decisions when they believe the violence to be honour related and how they handle these questions. The main questions are; How does socialworkers describe their and their colleagues attitudes towards reporting childabuse to the police and when do they believe they should report? Do they describe honourviolence as a specific kind of violence that should be lifted and in what way does it affect their work? The study is written from a legal sociologist perspective with a qualitative approach. Four socialworkers were interviewed and the interviews were analyzed with an anti-racist theory and with the theory about freedom of action.The conclusions is that the socialworkers mostly report childabuse to the police when the violence is physical. This means that children who describes to be subjected to psychological violence, including honourviolence, has poor legal security.

"Det är mesigt att läsa om musik": En studie av musikintresserade människors informationsvanor

The aim of this thesis is to investigate what information needs arise from the interest in music, which sources are preferred, how this information is sought and what part does the public library play in providing music materials. Brenda Dervin`s Sense-Making theory is what serves as a theoretic framework for this study. A qualitative approach was undertaken in the investigation and nine interviews were conducted with people interested in music. Findings indicate that different ways of acquiring information are used depending on the situation in which the information is needed and also what kinds of music people prefer. The main findings of this study suggest that people interested in music are keen to constantly discover new music to perform or listen to.

SYNS VI I SVERIGE? : En rättssäkerhetsstudie om barn i migrationsprocessen

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

"Om man inte gör det på Facebook" : Ungdomars uppfattning om sociala medier som demokratiagent

The purpose of this essay is to explore how social media affect the political orientation and commitment of youths. Three scientific questions highlight the purpose from different angles. The didactic perspective is discussed in the initial and closing discussion, and is analyzed in the corresponding chapter. Two methods are involved in the study; one survey and one interview with a focus group. The survey had a total of 98 respondents from four different classes, all in the first grade of upper secondary school.

Riskkapitalinvesteringar i svensk miljöteknik - obalans mellan utbudet och efterfrågan?

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

Riskkapitalbolag-Carried interest Är beskattningen en obstruktion för standarden IAS 18?

Bakgrund: Är den att en problemdiskussion har förts om själva beskattningen för vissadelägare som investerare i riskkapitalfonder det vill säga den om en carried interest.Skatteverket har specialgranskat sedan år 2007 de riskkapitalfonder som har någonanknytning till Sverige. Skatteverket har inriktat sig för sin granskning på hur den specifikadel av själva vinstdelningen som uppstår vid avyttring av ett portföljbolag skall beskattas,t.ex. Nordic Capital. Det vill säga till vilket inkomstslag skall man klassificera carried interesti. Avvägningen kommer att ske för carried interest mellan inkomstslagen inkomst av tjänsteller en inkomst av kapital.Syfte: Syftet med denna uppsats är att utvärdera huruvida redovisningsstandarden IAS 18påverkas av den gällande skatterätten.

Omslagsbilder till DVD-filmer : Exempel på visuell kommunikation

This thesis is about cover illustrations of DVD movies as examples of visual communication. I have studied the cover illustrations of the three movies Gran Torino, Secret Window and As White As Snow. My research assignment has been to find out how the cover illustrations of DVD movies communicate in relation to the story. I have also been looking for what makes a cover illustration interesting and if the interest in itself is individually considered or if there are certain general rules regardless of the observer.To reach a conclusion I have been studying components in advertising pictures, visual communication and how the commercial producers use advertising to communicate with the observer. Semiotics, advertising and comparisons between the cover illustrations have been my method for analyze.I have come to the conclusion that cover illustrations are meticulously produced, and that every single part of them is important for the observers? over all impression and interpretation of the cover illustration.

Valutasäkringar och räntebindningar inom lantbruket : åtgärder för att förbättra ekonomin inom lantbruksföretag

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

What makes generation Y jump : en kvantitativ studie av hur den nya generationen bankanställda motiveras av monetära och icke-monetära incitament

Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development.

Datorn, en genväg eller ett hinder till dialog?

We are living in a society where the digital technology is a tool that integrates into our life and changes our daily life and the way we communicate. The easy access to information and the opportunity to communication change the schools organization and demands new ways of teaching with and in contact with the surrounding world. That is why it is interesting to know how teachers can create an education environment with support of digital tools that fulfills a meaning for themselves, the pupils and the goals of the curriculum. This study is about how six teachers in one elementary school creates an education environment with support of digital tools and how they think the affect the pupils cooperation, communication and participation.The theoretical frame for this study is built in a sociocultural perspective, where people learn and develop through participation in social practices. To get the understanding of how teachers are thinking about the challenges and possibilities that digital tools have in the education environment, I choose a qualitative research method.

Rikedom sover illa på en bädd av fattigdom : En fallstudie om detaljistföretaget Indiska Magasinets etik- och miljöarbete

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

För framtids segrar : Om nationalism och tävlan i svensk skidlöpning 1897-1924

This paper is about skiing and Swedish nationalism during the late 19th century and early 20th century. The aim is to investigate why skiing was considered so eminently suited for the incorporation of certain ideals in the national fellowship.The paper accounts an analyse of texts and documents about Swedish skiing from 1897-1924. Skiing was a nationalistic concern from the very beginning of this period. It was connected to heartfelt feelings towards the Swedish nature, the patriotic upbringing of the youth, as well as the health of the nation. Over the years skiing also became an increased object of sportification.

Utvärdering och uppdatering av typkurvor

The purpose of this thesis is to evaluate and update load curves for Fortum Distribution AB. Theload curve method is a tool used to forecast the strain of an electric grid. The method is based oncustomer annual energy consumption, outdoors temperature as well as customer category. Theload curve method was established by Svenska Elverksföreningen at the start of the nineties andfocus was put on standardizing annual energyconsumption, in order to make the method usableacross the nation. Present consumption patterns have changed since the original load curves wereproduced, which leads to a need to update the load curves.The work began with an update of present load curves according to recommendation taken fromanother earlier thesis.

Egna märkesvaror i dagligvaruhandeln : - En studie om hur egna märkesvaror påverkar konsumentens impulsköp

The thesis concerns itself with studying the effects private brands has on the consumer?s impulse buying in the grocery industry, as in degree of unplanned spending and the selection process between manufacturer brands and private brands when such a purchase is performed. The study?s methodology is characterised by a qualitative approach, whereby the study acknowledges the inductive approach towards the empirical setting even though the Mehrabian-Russell model along with motivational theories serve as highlighters of relevant aspects in the empirical field. The study concludes that both the utilitarian and the hedonic consumer decide what to buy before entering the store, whereby a low degree of needs arise in the store.

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