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2972 Uppsatser om Interest deduction limitations - Sida 29 av 199

Tankar om pedagogrollen : en vetenskaplig essä om vad som utmärker en god pedagog i dagens förskola

In this essay I reflect on what makes a good preschool teacher today. I discuss the importance of education, the importance of experience and practical knowledge, but also the importance of capacity for self-reflection and listening. I bring up examples from my workplace, where some think more about their limitations than on what and how much they actually can. Others are more satisfied by what they can and see less of their limits. Some are also lack of the will to see differently and to do changes.

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.

Personlig lämplighet : Värderingsgrund vid rekrytering

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

Inre motstånd : En okänd fiende på vägen tillbaka från utanförskapet?

 Inner resistanceThe aim of this study was to investigate the existence of an internal resistance to a work-related change in people who are long-term sick, and if this is related to an identification as ?long-term sick?. A second purpose to the study was to research in which way this internal resistance to a work-related change manifests and point to possible solutions. A qualitative study was conducted with interviews of experts and people on sick leave to illuminate the subject. The main result was divided into interviewed groups.

Enhetschefer : En studie om ledarskap inom äldreomsorgen

My purpose is to describe and analyse how care managers experience their position as middle managers in the public sector. I have used a qualitative interview method to answer this question and also to capture my six interview persons opinion and understanding of their own position as middle managers. From my six interviews I noticed some difference in their opinions about how it is being a care manger. The results show that the role as care managers have challenges such as to intertwine their own notion how the caring of the elder should be with strict politic decisions. Other challenges are the limitation of economic recourses and reorganisations.

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.

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.

Metoder för långtidslagring

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

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.

Följdeffekter av olika användningssätt för vedråvara : en ekonomisk studie

Since the turn of the millennium a sharp increase in the interest for bio energy has been observed. Important reasons for this growing interest can be due to the fact that fossil fuels are a finite resource. A net discharge of greenhouse gases occur when fossil fuels are burned. The discharge of greenhouse gases are considered to be the main reason to the greenhouse effect. Means of control to increase the use of bio energy has been introduced and, as intended, the use of bio energy has increased. As a result of the legal provisions the ability to pay for bio energy has increased, which the forest industry view as a problem.

Det kanske är lite meningen att man ska vidga sina vyer. En undersökning om yrkesförares inställning till läsning och användning av vägkrogsbibliotek.

This Masters thesis is a study of the truck-driver profession and their use of libraries located in gas-stations and restaurants along the highways in Sweden. The reason for this interest is the positive trend that has occurred concerning men without any university education and their reading-habits, that is due to their increased interest in listening to audio books. This challenges the general opinion that this group is not particularly interested in reading literature. Questions posed in this study are: How do the truck-drivers relate to the activity of reading literature, what part does the road-libraries play, and how can the services that the road-libraries offer be improved according to the truck-drivers. The method used in the study is interviews made by telephone.

Utvärdering av tillverkningsmetoder för svarvbommar

On today?s competitive market, it is difficult to achieve profitability trough high prices on manufactured products. Profitability must be obtained through low manufacturing costs, high quality and short lead times. One of the companies on the market is Sandvik Coromant, manufacturer of tools and chips for metal cutting. This master thesis investigates the methods of manufacturing for boring bars at the manufacturing unit GVH4 at Sandvik Coromant in Gimo, Sweden.

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