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2591 Uppsatser om Interest deduction - Sida 7 av 173

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.

Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Demokratins vara eller inte vara i Sydöstra Asien : En fallstudie av Vietnams förutsättningar för demokratisering.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

Men problemet är att man aldrig har facit i handen : Några socialsekreterares uppfattningar om deras arbete med barn och ungdomar

The opinion of social workers towards their work with children and young persons wasstudied in this essay. Even their point of view with reference to the term the child?s bestinterest has being considered and special focus was laid on the social workers attitudestowards media coverage and its criticism towards their work. A qualitative approach was usedconsisted of six interviews. The theoretical frameworks were based on the theory aboutfreedom of action and the theory of social representations.

Lån utan säkerhet

The Swedish market for unsecured loans has frequently been attacked by media and government officials. Some actors have been accused of exploiting customers and charging inappropriately high interest rates. Despite the public interest very little academic work has been published on the topic. Therefore it is our purpose to investigate why the prices can differ so much between the different actors. Further, we also aim to conduct a market overview as a secondary purpose which will help us in reaching our primary purpose.

EU som internationell aktör för demokratiska värderingar : EN beskrivande fallstudie av Ukrainas demokratiseringsprocess mellan åren 2004-2014

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

Vem tolkar barnets ba?sta? : En kvalitativ underso?kning av relationen mellan socialtja?nst och tingsra?tt vid va?rdnadso?verflyttningar enligt 6 kap 8 § FB

The purpose of this qualitative sociological law study is to examine the relationship between the social services and civil court to apprehend if knowledge about the child's best interest is transfered from social workers to the legal system. This have been done by investigating civil court cases concerning custody transition from biological parents to foster parents according to 6 chapter 8 paragraph in the law of parenting, built upon the legal principle of the best interests of the child. Eight cases has been examined by using a method of qualitative text analysis and categorised into five primary categories and three concepts linked to sections of the law. The material has been analysed through a sociological law perspective, social constructionist theory and attachment theory. The study shows that a variety of factors interacts when it comes to determining what?s in the best interest of the child .

Trender i ämnesval hos magisteruppsatser inom kunskapsorganisation 1995-2005 : en innehållsanalys

The aim of this study is to establish whether there are any specific trends in master theses concerning knowledge organization. To identify the past and current trends a method of content analysis has been applied to 110 theses over a time period of ten years. The results of this study show that there is an increasing interest in subjects concerning for example the evaluation of retrieval effectiveness in search engines on the Internet. A subject which was popular in the late 1990:s was information technology and its different applications. This subject has since that time decreased in popularity.

Barnets Bästa : ? om rättssäkerhet i Högsta domstolens vårdnadstvister

The purpose of this study was to explore if and how the Swedish Supreme Court are using the concept ?the child?s best interest?. This concept is used a lot in Swedish legislation, but it needs interpretation every time it´s used and is often perceived as unclear. This makes it interesting to see how this affects the individual child´s legal rights. Furthermore I want to see if the Supreme Court listen to the child´s own opinion and if not, are there any justifications to why not.

Libros para todos Folkbibliotek och demokrati i Nicaragua

Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.

Förskolepedagogers uppfattningar av sitt arbete kring energiomsättningen

The aim of this study is to examine the understanding, preschool teachers, have about their work related to energy conversion in the human body. Through individual interviews, answers have been sought to the following questions: What do the preschool teachers believe they need to know about the link between food and energy? What are the different methods preschool teachers use to workwith the area of energy conversion in the human body?The results show that preschool teachers have knowledge in terms of food and its nutrients as an energy source for the body to cope with. However the more thorough and detailed questions become all the more uncertainty there is about the topic. Preschool teachers on their own initiative do bring up the topic with the children and begin conversations as well as ask questions, perform experiments and demonstrations.

Mervärden inom svensk nötköttsproduktion : kommunikation och drivkrafter

Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.

Miljöstrategi: Miljökrav, profil, organisation samt medvetande : en jämförelse mellan Ica och Coop

The main reason for this project is my interest of our environment. What are our two largest grocerychains doing to maintain our environment? The aim of the project is to show the consumer which similarities and differences there are between ICA and Coop. My questions are: What are ICA and Coop doing to satisfy the demands to preserve our environment, are they going further than they have to? What do they think is important? Environment, price, consumer friendly? Answers: ICA and Coop are working to keep up with the demands, but are they doing more than they have to? The branch is a close world; it's hard to get impartial information. They are turning towards different consumer groups. ICA and Coop has different ways to interest consumers, ICA points out the importance of the meals, while Coop points at the environment. New questions has risen during my work: How far will their own brandnames go? Will ICA, Coop and others have their own farms, producers and suppliers? How can the consumer be protected? The competition will decrease with an increase of their own brandnames..

Livförsäkringsbolag: En studie av intressekonflikter mellan aktieägare och försäkringstagare

The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.

EN ÖKANDE BOLÅNEMARGINAL - En redogörelse för penningpolitikens inverkan på bostadsmarknaden - Nationalekonomi

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

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