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2591 Uppsatser om Interest deduction - Sida 16 av 173
Banktjänstemän och representanter från Skatteverkets upplevda nytta med att företag revideras av revisorer
Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.
Mångfaldens Jakobsberg : En plats för alla
The municipality in Uppsala has set up goals for the future work concerning climate-and energy issues. As one way to achieve these goals the municipality started aproject called Uppsala climate protocol. During one of the project meetings anabatement map was presented. The map showed what savings in carbon dioxide andmarginal costs for different actions can be made. Statistics show that 40 % of thepopulation in Uppsala lives in a condominium.
Fysisk aktivitet på Fritidshemmet : En kvalitativ intervjustudie av fritidspedagogers uppfattning om fysisk aktivitet
The aim of this work is to investigate what after-school teachers from various schools and after-schools feel about the importance of physical activity. But also how they work to stimulate and support children/pupils physical activity development in the after-school center.The work also highlights health from a physical perspective. The study provides a historic look of the conditions for the after-schools. Through qualitative interviews I want to find out how the after-school pedagogue thinks of physical activities importance for the health and development of the children. How they work with their new assignment Lgr11 to be a supplement to school.
Att leva som konstnär : En studie om värmländska bild- och formkonstnärers arbetsvillkor
The purpose of this bachelor thesis was to illuminate and analyze the working conditions of visual artists in the Swedish region of Värmland. As a profession which is known to have many problems concerning income and the fact that most artist are unable to get by on their art sales alone it becomes interesting to look closer on cultural policy?s affecting the artists, where the problems lie and what possible help they can get.I have used previous research and different sources to map out the working conditions in Sweden and Värmland alike and also interviewed five different visual artists in Värmland to get a general view of the working conditions in the country as a whole and their perception of the situation and special circumstances in Värmland. I have also used discourse analysis to compare the source material with the answers of my respondents to see which discourses that exists, that have hegemony, and to see how this subject is talked about.The results of this study showed how political decisions may force artists to become self-employed entrepreneurs even though many artists do not self-identify as such or even have any interest in profitable gain. The study also shows among other things that most artists have another occupation on the side but that there are some aids to help the artists with income.
Ändringarna i expropriationslagens ersättningsbestämmelser : Har lagändringarna lett till några effekter för Trafikverket?
In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation. The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.
Teknisk förstudie för bearbetning med industrirobot
In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation. The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.
Informationskompetens - färdighet eller insikt? En jämförelse mellan två modeller över begreppet informationskompetens
This Master's thesis in library and information science aims to shed light on the concept of information literacy in higher education, particularly as manifested in two dissertations on the subject. Two models of information literacy are compared: Christina Doyle's list of ten attributes for students to master and Christine Bruce's seven conceptions of information literacy. The cognitive-behaviourist tradition in Doyle's study and the alternative, phenomenographic approach in Bruce's research are compared and commented. The taxonomies and internal relationship between separate components in the two models are investigated, as well as the ways the models relate to each other. The respective views of knowledge and learning are described.
Social taggning: En studie av en webb 2.0 tjänst i OPAC
The aim of this thesis is to study social tagging in an OPAC by looking at the tags of Ann Arbor District Library?s catalogue. In this thesis I analyse the possibilities of social tagging. The main questions to be answered are what is the distribution of tags in different categories, what are the differences between fiction and non-fiction and how do the social tags differ from the terms of the professional indexing practice. Studying 500 tags I find that subject matter was the most frequent category for tags assigned to fiction and non-fiction.
De-Icing Management Tool V2 : Utveckling av grafiska gränssnitt till ett system för hantering av avisning
In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation. The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.
Idrottspolitik i Västerbotten : En kvalitativ studie av politikers och tjänstemäns syn på idrottspolitik
This study was made in collaboration between Umeå University and Västerbotten sportsfederation. The study was aimed to find out how the municipalities are working with variousissues in the sports field. A subject of interest for this study was to see if the municipalitieswere implementing strategies in the sports field on determined goals by using policydocuments. Our study focused mostly on kids and youth that participate in organized sports inVästerbotten. Other aspects of interest in the study were economics in sports, how youthsports should be organized, and segregation in sports due to financial factors.
Från hemförlossning till barnbördshus. Läkare och barnmorskors syn på förlossningsvårdens hospitalisering vid sekelskiftet.
The hospitalization of childbirth and maternal care in Sweden is from an international perspective quite unique. It was implemented already in the beginning of the 20th century and fully mainstreamed by the 1960?s. This essay examines the professional discussions of midwives and doctors as depicted in their union?s membership papers, during the hospitalization period.
Det regionala partnerskapet - ett verktyg för Skåne att samverka?
Because of a more globalised world the national states have been forced to make structural changes at both national, regional and local level to cope with different challenges. The regional community has become an important area which has resulted in a policy of more self governing, both for the regional and the local level.The aim of the thesis is to study the relation between regional and local level in the partnerships organisation. To fulfil the aim of the thesis, a case study of Region Skåne is used. The analyse is based on expressions such as cooperation, conflict, power and influence.The result of the thesis confirms that the opinion between the regional and the local level is very different. The representatives from Region Skåne experience the cooperation as quite good because it creates an opportunity for discussions and a possibility to learn from the other actors which in turn creates a qualification in the exchange of knowledge.
Jobbgarantin för ungdomar : En studie kring deltagarnas upplevelse av jobbgarantin för ungdomar
Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.
Den vägda nyttjandeperioden och dess effekter på utvalda finansiella nyckeltal: En studie av bostadsrättsföreningars avskrivningstider på byggnader
Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.
Strategiska partnerskap mellan banker och byggföretag. ? En studie av Stockholms aktörer.
This study is an initial attempt to investigate the relationship between banks and developers in Stockholm and its regions. It gives a good impression about the field of construction and project developments in terms of the finance and the negotiations associated with these types of projects. Main actors of the Stockholm?s construction financing market were of major interest for this study. On this regard, the relationships and ramifications of this group were investigated by using a qualitative and quantitative research method.