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2972 Uppsatser om Interest deduction limitations - Sida 9 av 199

Riktlinjer för studier av icke-existerande komplexa sociotekniska system : Erfarenheter från en studie av införandet av ombordbaserad helikopter på korvett av Visbyklass

This report consists of a discussion about suitable methods for studying complex sociotechnical systems that are still being developed. There are large economical advantages with studying new systems before they are completely developed since problems can be discovered early and thereby avoided. It is, however, difficult to study developing systems, there are methodological limitations. These limitations are discussed and recommendations for studying non-existing complex sociotechnical systems are presented.The report is based on experiences from a study of the introduction of a shipboard helicopter on the corvettes that the Swedish Armed Forces are developing. A shipboard helicopter implies high requirements on the hosting ship.

Röjningsförbandets betydelse för avverkningsekonomin i södra Sverige :

The aim of this work is to demonstrate how the net present value (NPV) at the time of the first thinning depends on the spacing after pre-commercial thinning, and show how net value from first thinning in same stand is influenced. This study is performed with models based on non-distant dependent growth models for single trees. Two different growth models have been used, one for cleaning (pre-commercial thinning) and one for thinning. The first one yields stem density distributed over diameter classes. In the second one, (the thinning model), it is possible to choose when thinning should be done, the thinning method, thinning grade and numbers of thinning.

I gränslandet mellan civilsamhälle och näringsliv -Management och chefskap i ideell sektor

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

Företags investeringsutgifter för datorprogram : en inkomstskatterättslig analys

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Bokcirkeln och bibliotekarien : En studie av bibliotekariers uppfattningar om bokcirkelverksamheten vid folkbiblioteken

The aim of this master?s thesis is to investigate the value and impact that reading groups organized by Swedish Public Libraries, have on its participants, role of the librarian and the Library as whole, according to librarian?s conceptions. In literature and earlier research reading groups are described to represent an important reader pro-motion tool for Public Libraries. At the same time the typical reading group member is often described as a per-son with a familiarity of reading. Another purpose is therefore to investigate the contribution of reading groups in promoting reading, according to librarian?s conceptions.

Medieprogrammets nya kläder : En jämförande diskursanalys av medieämnets omvandling efter gymnasiereformen 2011

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

"Killar kommer alltid vara bättre, så är livet att vara tjej" : En kvalitativ undersökning om kvinnors plats inom sporterna snowboard och freeskiing

For some time researcher has focused their interest on how women are being treated in sports and what impact it has on the development of the sports movement. Researchers in the field have tried to clarify where the problem lies, if it is gender or sex. Are the differences between the sexes caused by how society portrays women or because women and men are built for different purposes. This research paper studied how women in the sports of snowboarding and freeskiing perceived their possibilities to practice their own sports. Furthermore, the study tried to answer if the problems are originated from the culture of the sports, what the possibilities and opportunities women had to make ?it? and what women think is the reason why there are so few female athletes in their sports.

Volymmätare för tall- och grankott

This thesis describes the planning and development of a volume meter of pine and spruce cones. The product was designed and developed for Stigsjö Skog och Frö AB in Härnösand. It was developed taking into account a number of requirements set by the supervisor David Zetterlund. The main requirements were that the volume measurement would be fast and give accurate results. These are two requirements that are missing in today's volume measuring method which is very problematic for the company.The plant was visited several times in Härnösand, mainly to discuss the generated concepts with the supervisor and perform tests on the prototype.

Utan rödvin och körsång är livet inte värt att leva : Kören i människan

People have different hobbies. The people we are going to meet here share the same interest - choir singing. Singing together in different choirs is their hobby (leisure time interest).What brings them together is the singing, getting an opportunity to sing together with people they otherwise would not meet. In this essay you will learn some of the reasons behind the fact that choir singing is a big movement in Sweden (reasons behind choir singing having a great number of practitioners). You will get a direct link to the informants, without having to read answers that have been tampered with.

Frihandeln - endast ett spel för galleriet?

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

Den fria lekens betydelse för barns talspråkliga interaktion : En studie som använder sig av Visual methods, i detta fall The Diamond

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

Matematik i vardagen : En intervjustudie om några pedagogers beskrivningar av matematik i förskoleklassen

 The purpose of this essay is to examine some teachers' reflections on the importance of mathematics in preschool and the importance of language, communication and conceptualization in children's mathematics learning. The study's methodology is based on a qualitative approach, where I interviewed four teachers who work with the 6 -year-olds in two different municipal schools. The study shows the importance of language and communication in mathematics learning. It also shows the importance of the teacher's attitude as well as the educational environment to capture children's curiosity and interest.  Purpose and Issues: The purpose of this study is to investigate some pedagogue?s descriptions of mathematics in the preschool class.

Snowboard - En idrott för alla? : En studie av Svenska skidförbundets satsning på ungdomar med invandrarbakgrund

AbstractAimThe aim of this study has been to survey the background of the youths in the selection group which participated in the Dream action day, to evaluate if the project succeeded and support the Swedish Ski Association with their recruiting process. The questions of issue have been: Which ethnical, demographical and economical backgrounds do the youths of the selection group have that participated in the Dream action day? Is there any common denominator among those who was drawn to continue? Do the youths want to contribute to expand the sport? Is Dream action Day a good way to reach out to the target group?MethodThrough a strategic selection made by the Swedish Ski Association 44 youths participated in a day during which they tried snowboard. They have been a part of our quantitative data collection and we have chosen six to interview. The interviews have been executed in form of semi structured interviews.ResultsThe results clearly show that few of the participants had any connection to the sport, neither from home nor from friends.

Tre parker i Höganäs : bevara och förnya

The purpose of this master dissertation is to show an example of how to renovate three different parks in an area of national interest in Höganäs, Sweden aiming to deal with their heritage value as well as making them attractive to today?s user. The question formulation can be described as following: How can i as a landscape architect renovate parks with different characters conserving their existing qualities. By studying and documenting the park´s history and current usage and using methods of evaluating a park?s heritage value ( Kulturhistorisk värdering av bebyggelse, Unnerbäck 2002) i could conclude which qualities to conserve and suggest and motivate what features to add or renovate.

Björkbarksextrakt, BBE : en lönsam lösning på betningsproblematiken?

The calculations in this thesis are evaluating the profit as a consequence from treating young stands of pine in Sweden with birch bark extract, BBE. Treatment is to be done with the object to lower or fully reduce the moose browsing on pine. The study is made in three versions. The results from each version separately will follow below. Version I.: The size of the moose population is in no way affected by the reduced resources of food as a consequence of large scale treatment with BBE on pine. Results show profit at a 3 percent level of interest with the exception of treatment program with more than 4 treatments all together and with the exception of Västerbottens Län with an early first treatment. Version II.: The population of moose decrease from 10 to 5 individuals per 1000 ha as a consequence from large scale treatment with BBE on young pine stands.

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