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2972 Uppsatser om Interest deduction limitations - Sida 3 av 199

Köp av skogsfastighet : en fallstudie

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

Adderande tillverkning för metall

The Swedish automotive industry has since way back been struggling with bankruptcy, abroad buy outs and staff cuts. Competition and pressure on prices are two factors that affect the automotive industry. Because of this, the companies are pressured to continuously developing their work in addition to be able to compete on the market. The aircraft industry has successfully managed to implement additive manufacturing (AM) and for motorsport has several components manufactured with AM been used. When AM is used as a manufacturing method, there are a number of advantagesthat follows.

Miljögifters exponering, ackumulering och effekter på immunsystemet hos husdjur :

The purpose of this literature review was to describe the paths of exposure and accumulation of organic pollutants into the tissues of farm animals. Organic pollutants can be spread in the environment by air and rainwater. Farm animals can be exposed to these pollutants for example by eating soil or contaminated plants. Many of the pollutants can then accumulate in the fat tissues of the body because of their lipophilic character. Brominated flame retardants and perfluorolated compounds are both pollutants of current interest.

Den svenska swapspreadens förklaringsfaktorer : en empirisk analys

This paper presents empirical evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.

Beskattning av carried interest : En analys av Nordic Capital-fallet

Det har på senare tid uppstått en diskussion angående det asymmetriska vinstdelningssystemet i riskkapitalfonder. Diskussionen gäller hur s.k. carried interest ska beskattas. Uppsatsens fokus har legat på vilket inkomstslag carried interest är hänförligt till samt vem som är skattesubjekt. Skatteverket anser att carried interest är en prestationsbaserad ersättning och därför ska beskattas som en tjänsteinkomst.

Slagfälten : slagfältsarkeologins möjligheter och begränsningar

This paper explores the theoretical and practical uses and limitations of battle-field archaeology. The author aims to paint a big picture of the subject of exca-vating, understanding and theorising about historical battlefields done every day by archaeologists. Its approach places much weight on a quantity of examples rather than exploring specific excavations in every detail, in an effort to give the reader an understanding about how battlefield archaeology works. It stresses the need for battlefield archaeology as a way of obtaining and securing impor-tant archaeological and historical information before it is lost to science. The author tries to evaluate the subject in a critical and pragmatic fashion in order to establish a clear understanding about the facts of battlefield archaeology..

Socialr?ttens myrstack En analys av myndigheters uttalande i f?rh?llande till den nya lagen om schabloniserat f?r?ldraavdrag genom ett polyvalent och polycentriskt perspektiv.

This thesis aims to examine the differences in interpretation and application of the new legislation regarding the standardized parental deduction within the Social Insurance Code and the Act Concerning Support and Service for Persons with Certain Functional Impairments. The primary focus is on the differing perspectives of the Swedish Social Insurance Inspectorate (ISF) and the Swedish Social Insurance Agency (F?rs?kringskassan). ISF emphasizes the importance of referencing legislative preparatory works in interpreting the law and has criticized F?rs?kringskassan for failing to do so in its administrative practices.

Trångt om saligheten - En studie av intresseorganisationers arbete med politisk påverkan i det post-korporativa Sverige

The relationship between the government and organised interest in Sweden has changed. Formally considered as a good example of a corporatist state the country during the last 15 years or so experienced a more pluralistic system. This thesis is a qualitative study which discusses how interest groups seek to influence decision makers and policy thru lobbying and public opinion. It also examines how interest groups work with advertising and public relations in a changed climate of mass media. The main method of gathering material has been done thru interviews of representatives of different interest groups.The results of the study paint a picture where the interviewed organizations experience a vast competition in communication and information.

Ränteavdrag : En analys av förslag till effektivare ränteavdragsbegränsningar

Huvudregeln inom svensk skattera?tt a?r att ra?nteutgifter ska dras av inom inkomstslaget na?- ringsverksamhet. Fo?r ett antal a?r sedan uppma?rksammade Skatteverket ett fo?rfarande da?r internationella koncernbolag utnyttjade den fria avdragsra?tten i ett skatteplanerings ha?nse- ende. Ho?ga vinster i svenska bolag flyttades genom ho?ga ra?ntor pa? interna la?n till bolag i la?gbeskattade la?nder.

Naturskolan- en metod till lärande? : Outdoor teaching - A method for learning?

The purpose of this essay is to find an answer to whether the methodology used by the Naturskolan conduces to learning and also if the Naturskolan, as a method of its own, leads to an increased interest in natural science for the pupils participating in the classes at the Naturskolan.The method which has been used to reach the results of the study is a quantitative opinion poll. The results reached through the study has been compared to previous research in the subject. Deeper studies were made to examine however the interest of the pupils was influenced by their visit at the Naturskolan.The results of the study show an increase of interest in natural science after visiting the Naturskolan. It also shows that the teachers? interest in natural science and outdoor pedagogy has increased by the visit at the Naturskolan.Through this study we came to the conclusion that the Naturskolan is a good method to learning..

Hållbar katastrofturism - ur ett miljöperspektiv

This thesis is about catastrophe tourism and the sustainability of the tourism in an environmental perspective. The purpose is to see if there is any interest for that kind of tourism and to see if the people who have an interest or curiosity of it thinks about the environment when they are traveling. A quantitative survey was made on the internet and people on Facebook, Resedagboken.se and Reseforum.se had the chance to answer it. There is an interest of catastrophe tourism and a few have been to catastrophe sites or would like to visit. The conclusion of the thesis is that there is a possibility of a sustainable catastrophe tourism because most of those who answered that they had or wanted to visit a catastrophe site also thought about the environment and cleaning up after themselves..

Naturens p?verkan p? elever i skolan: En forsknings?versikt ?ver hur biologiundervisning utomhus p?verkar elever med fokus p? intresse

In the Western world the interest in science in schools is steadily declining. Focusing on interest is important to encourage students to lifelong learning which is a written purpose of the Swedish curriculum. This literature study examines if biology education outside in nature could be a part of the solution for this problem and the question of issue is how can education outdoor enhance students? interest for biology and what other aspects does this effect simultaneously? The method of block search was selected for addressing this question, utilizing the ERIC and ERC databases. The results show that situational interest increased with outside education due to aspects such as: novelty, hands-on, knowledge acquisition and social interaction.

Multikriterieanalys av potentiella konflikter vid markanvändningsplanering - Naturstenbrytning i Lysekils kommun

The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.

Gymnasieelevers intresse för tecknade serier

This master's thesis deals with the interest in comics among students at the social science programme in an upper secondary school. The history of comics and the reading habits of comics have also been examined. For the completion of this study 54 students, 19 boys and 35 girls, took part in a questionnaire. The results of this statistical survey shows that the department of comics at Malmö city public library plays an insignificant role concerning the interest and reading of comics for the students. The main readings of comics for the students are in the daily paper, which resembles reading habits of adults.

Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

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