
Sökresultat:
2568 Uppsatser om Interest deductions - Sida 13 av 172
Verksamhetsförändring : Sociologiska perspektiv på implementeringen av barnkonventionen inom BVC
This study aims to create an understanding of how employees relate to directives that come from a level above them in the hierarchy and is to be implemented in their working activities. This is studied by examining a case where a work group has tried to implement orders, given to them by the government and through a work group in the level above them in the organizations, concerning how employees working with child health care is to educate parents regarding the child convention. The method that have been use in this study is group interviews with 19 child health care nurses and the two main questions that are asked is why has it been difficult to implement the orders and how have the child health care nurses expressed their resistance to the changes, this since only five of the nurses had begun working with the child convention. The theories that have been used focus on how resistance towards change is expressed, organizational incapability and reluctance towards change, as well as how grass root bureaucrats relates to change. The conclusion that can be drawn from this study is that it is important to let the concerned parties participate from the beginning of the process, to minimize their reluctance to the changing process.
Medborgarinflytande, former och verkan : En studie av motståndet mot etableringen av ett ungdomshem i Kristinehamn 2005-2007
Abstract"Citizen Influence, Forms and Effects - A study of the Resistance Concerning the Establishment of a Juvenile Detention Center in Kristinehamn 2005-2007"Political Science, Johan Utter This essay circles around the concepts of citizenship and the questions if and how citizens in the modern democracy can influence and effect the political decisions made by the governing body on the local level. This is done by the means of a case-study concerning the establishment of an institutional facility for convicted youths in Kristinehamn. The planning of this facility and especially its planned location in Sunneberg aroused a significant negative response from the citizens, demanding a better alternative for the location.The proposition resulted in heavy protests from the citizens as the planned location was viewed as an important recreation area, where the citizens could experience nature first hand, close to the centre of town. As a result, some citizens living close to the planned location, formed a network called "Bevara Sunneberg", whose purpose was to influence the decision-makers and make the citizen?s voices heard.
Omedelbart omhändertagande : En studie om interimistiska beslut inom LVU med hänsyn till barnets bästa
This study analyzes the court of appeals work on judging immediate care (6 § LVU) by the child´s best from 10 court cases. This study has been reviewing 10 court cases and reviewing the court of appeals applicable laws in their decisions on interlocutory order within LVU. The material than have been analyzed consists of immediate care of children, and the concept of the best interests derived from the UN Convention on the Rights of the Child.The legal sanctions includes when a state signs a convention, which Sweden has. This means that Sweden is at their disposal to offer all children within its territorial limits, up to 18 years may take part of the rights set down in the Convention of the Rights of the Child. This means that all decisions relating to the individual child, should always be taken with respect to the best interest of the child, when a child for varoius reasons end up in a lawsiut.The concept of the best interest of the child are vague and abstract because it is not clearly defined.
Fysiskt aktiva skolungdomar : En studie som belyser högstadielärares motivationsarbete
SummaryAim and research questionsThe purpose of the study is to examine how physical education (PE) teachers can work to increase young people?s interest in physical education but also physical activity in general.- How can PE teachers work to increase student?s interest in physical activity?- Does PE teachers believe that the student?s interest for sports is achieved according to the educations curriculum and in that case, how?- What problems can PE teachers encounter in their efforts to get young people motivated for physical activities during PE classes?MethodPrior to implementation of the study i reviewed on a lot of past research and got interested about the problem with unmotivated students. After this I looked for different theories that I could use for my study and settled with the KASAM theory by Aaron Antonovsky. The method applied in this study was a qualitative interview method. The aim was to find out how teachers work to motivate their students to be physically active and wanting to participate in PE classes.
Priset på åkermark : påverkande faktorer
The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.
Ränteavdragsbegränsningarna och etableringsfriheten : En EU-rättslig bedömning av bestämmelsernas förenlighet med etableringsfriheten
Ända sedan införandet av de svenska ränteavdragsbegränsningarna, som kan leda till nekat avdrag för räntekostnader inom intressegemenskapen beroende på mottagarens skattesituation och syftet bakom transaktionen, har reglernas förenlighet med EU-rättens etableringsfrihet varit ett omdiskuterat ämne. Syf-tet med denna uppsats är att utröna reglernas förenlighet med EU-rätten på denna grund.EU-rätten förbjuder vanligtvis alla former av hinder mot etableringsfriheten. Avsteg får dock göras i särskilda fall om hindrande åtgärder kan motiveras mot bakgrund av art. 52(1) FEUF eller ett trängande allmänintresse. De hindrande åtgärderna måste vidare ha till syfte att uppnå de anförda rättfärdigandegrun-derna samt inte gå utöver vad som är nödvändigt för att uppnå dess mål.EU-kommissionen menar att reglerna särskilt missgynnar gränsöverskridande verksamhet.
Boleko
Changes in the climate and the environment are largely consequences of human influences. Resources are given to teach adults about the environment. However, there are problems in focusing on adults because it is difficult to influence people when they already have created a lifestyle. We have instead chosen to focus on teaching children about changes in the climate and the consequences of this.Many of the toys available on the market today encourage children to consume. Luxury cars and dolls with hundreds of accessories are often made of materials that has have a negative effect on the environment.Another problem we often encountered during the year is the declining interest in technology and science.
Drömmen om Sverige: En studie av Exportrådets informationsfilmer "Världens möjligheter"
Within the fields of business as well as the academic, there is a growing interest for the role images play in an organized conception of the world. This paper acknowledges the relevance of such images and ideas, and its purpose is to examine the fixed ideas and conceptions of the world as they appear in a Swedish organizational context. The Swedish Trade Council is a hybrid organization between the state and private sector with an outspoken purpose of defining an image of the outside world for small and medium size enterprises in Sweden. The underlying question in focus for this study is: What central conceptions of the world appear in the Swedish Trade Council?s information films ?Världens möjligheter?? Within organizational studies, a postcolonial theory has to a large extent been overlooked.
Interest rate swap eller inte? : En studie om de största svenska företagens användning av interest rate swaps
Syfte: Syftet är att undersöka svenska storföretags användande av derivatet ränteswap (svensk benämning för interest rate swap) för år 2012 och 2013 samt att undersöka skillnader utifrån tidigare funna bakomliggande faktorer mellan företag som använder olika typer av ränteswaps och företag som inte använder ränteswap.Metod: Studien tillämpade en empirisk totalundersökning gällande de icke-finansiella företagen noterade på Nasdaq OMX Stockholm Large Cap för slutet på år 2012 respektive år 2013. Utifrån företagens årsredovisningar kategoriserades företagen i fyra grupper baserat på företagets användande av ränteswap. Fem tidigare funna bakomliggande faktorer för användandet av ränteswap sammanställdes genomsnittligt per kategori och jämfördes därefter kategorierna emellan.Resultat: Av de största noterade börsföretagen använde 29 av 40 stycken företag ränteswap år 2012 och 29 av 42 företag år 2013. Företag som använde rörlig ränteswap var signifikant större än de företag som inte använde ränteswap för år 2012 och 2013. År 2013 hade de företag som använde fast och båda typer av ränteswaps högre andel kortfristiga lån i jämförelse med de företag som inte använde ränteswap.
Att utmärka sig bland konkurrenter vid ett lågt produktengagemang : En fallstudie av mejeriföretaget Valio
The purpose of this study is to create an understanding of how a company selling commodity products works to create interest and loyalty among customers and how to stand out relative to competition. Based upon present theories within marketing communication, a comparison is made with actual market information to understand how well the theory can predict reality. The study is applied to the dairy industry with the company Valio as the bench mark. In total four persons have been interviewed, marketing manager and category manager at Valio Sweden, and also project manager and art director from their advertising agency. The qualitative data obtained has been compared to predications given by theory.
Varför vill ingen utmana Teracom och Boxer? : En fallstudie av den svenska marknaden för överföring av marksänd digital-tv
The case study we conducted describes market for transmission of terrestrial digital TV. The purpose of this study is to find out what hinders potential entrants from entering the market as well as to discuss possible competitive strategies for potential entrants. Our conclusion is that even though the market for transmission of terrestrial digital TV can be viewed as attractive due to its fast growth, there are barriers to entry that block companies we identified as potential entrants from entering the market. The industry experience of the current market players (Teracom and Boxer) along with their knowledge of the consumers and the fact that Teracom is a multi-business company are some of the factors to be taken into consideration. Switching costs is the most important barrier to entry for the industry.
Reaktionerna på Tage Erlanders metalltal : En analys av aktörers identitet och intressen
The Swedish Prime Minister, Tage Erlander, made a speech on the 22 of August 1961 in which he dismissed speculation that Sweden was seeking to abandon its neutral stance and non-alignment in foreign policy with a view to requesting membership of the European Economic Community. The reason was that the EEC was supposed to have a political part where a connection with NATO should have existed. This speech led to a domestic discussion which has been called the most intense debate of foreign affairs in recent history. The purpose of this paper is to analyse the reactions of the other parliamentary parties to Erlander?s speech.
Verkligt värde : Hur verkligt är det egentligen?
Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions. The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates. We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.
Vanans makt : Betydelsen av vana i praktiska verksamheter i naturen
AbstractOur life-experiences and our background form the way we act and the activities we are involved in. The overall purpose in this thesis has been to study what habits are to be found in different activities related to the outdoors and how these habits have been developed. Hopefully this work can contribute to a better understanding of the meaning of habits in our lives and thereby play a part in a further differentiated talk about habits and knowledge in society. The background and my theoretical approach has been three views of habits:In practice these patterns of habits are not separable so this approach should be seen as a way of making the development of habits clearer. Another purpose is to study how the following concepts can be related to habits: Reflection, master-apprentice, episte?me, techne, phronesis, interest and tacit knowledge.
Den norska pensionsreformen 2005. En studie av en välfärdsreforms tillkomst ur tre maktperspektiv.
The aim of this thesis is to spread some light over the coming into being of the 2005 Pension Reform in Norway. The point of departure lies within an interest in Welfare State politics and the development in this field. Pensions constitute a cornerstone in the Welfare State. Making use of J. Kingdon´s Theory of the Agenda Setting Process, Discourse Theory and Institutional Theory the thesis seek to visualize the implications of structures, central actors and discourses on the reform processes.