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632 Uppsatser om Municipal taxes - Sida 16 av 43

Rötning av matavfall ? en studie av metanutbytet hos matavfall förbehandlat med skruvkrossteknik samt vid samrötning med bioslam från pappersbruk

Today's society is facing major challenges. In order to reduce the climate impact fossil fuels should be replaced with fuels that do not contribute to the greenhouse effect. The growing population generates organic waste originating from industry and households so called organic fraction of municipal solid waste (OFMSW). Through anaerobic digestion, waste can be utilized to produce energy-rich methane gas. In this way, waste can be a resource instead of a burden on society.

Vad staten bör göra. En deontologisk och en preferensutilitaristisk analys av beskattning och statliga verksamheter.

This essay is a normative analysis concerning the question of whether the government should be allowed to use taxes to finance the state. What kind of ethical problems arise when the government use taxation? If it is possible to justify taxation, despite potential moral issues, then what should the government do with the funds they have collected? What kinds of government functions are morally justified? Is it merely the kinds of functions that are supposed to uphold negative human rights; or should the government provide health care, education and even culture for the citizens? This analysis aims to answer those questions and also formulate a principle about what the government should be occupied with, if anything at all. In order to achieve this I mainly use the terms freedom and justice to analyse ethical problems. The ideas of John Rawls and Robert Nozick are essential in this project.My answer is that taxation is justified as long as the purpose is to maintain the most fundamental human rights and also under other special circumstances such as if an individual cannot find a way to finance basic education or necessary health care.

Rökgaskondensering och skrubber till vedeldade villapannor :

This paper deals with the opportunities for the technique of condensation, for wood fired household heaters, on the Swedish market. In this project the condenser is preceded by a scrubber and both energy exchange and separation of unburnt particles have been studied. The facility studied is connected to a wood stove at 30 kW. The tests would show that the effect from the stove never reached above 16 kW. This might be a result of the low temperature of the water going into the stove, from the condenser. In addition to this the wood was not of highest quality and the stove could have needed some maintenance before the tests.

Den svenska arbetarrörelsens utmaningar och visioner - En undersökning av synen på kollektivet i LO- Tidningen 1991-2005

In this essay I have studied the Swedish Working Class whose part of LO.Ideological texts in LO- Magazines is used to quote texts by collective orindividual terms. Method and theory material show high level of solidarity andequality while theory shows higher level of individualism and autonomy. Myresearch is closer to Boréus than Blocks. Politics taking under the 1980: s apowerful right turns holding a steady course through my material.The question in the essay is: What vision on the collective shows in theLO- Magazine in a time during individualization? Answer to this question is thatthe collective unofficially through LO: s: staff on central level tries to showstrength and unity with terms like solidarity and equality between the sexes.

En rättvisande bild av biblioteken? Problem och möjligheter kring folkbibliotekens verksamhetsberättelser

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

En studie av IT-miljön och dess användning inom förskolan

The purpose of this study is to examine the usage of IT technology within preschool and study how IT tools are used by preschool staff for administrative as well as pedagogical assignments. Several aspects affects the work preschool staff do with IT which concerns availability to technology, how technology is used and how technology is made available for the children. There are a number of questions linked to these aspects where some examples this study examines are which advantages, disadvantages, obstacles or other limitations that comes with introducing IT? This study also examines how, when and in what contexts IT is being used? Other questions examined are the pedagogue?s general views of IT, competence development and eventual needs of investment? Further on this study examines to some part how children interact with IT during pedagogical activities? The overall objective is to shed light on problems that preschool staff encounter  in their daily work and on the basis of identifying important questions at issue that could constitute a basis for further research. The results of this study are based on both a literature review and a field study.

KOMMUN-IKATIONEN : En studie om kommuners externa kommunikation och varuma?rke.

AbstractTitle: External communication and brand strategies in Swedish municipalities? Author: Philip Hagne & Einar Svensson? Tutor: Jessica Gustafsson? Purpose: The aim of this thesis was to study and obtain greater understanding on how Swedish municipalities use external communication and branding strategies to gain and attract more residents. The key questions to be answered in this thesis were: What does the external communication look like in the selected municipalities? Are the selected municipalities trying to establish their own brand? What does the work on creating the brand look like??Method/Material: This thesis is based on material collected trough interviews with people working with external communication in eleven swedish municipalities. The selected municipalities where divided into two groups based on their negative or positive population growth between 2005 and 2012.

Vilande Bolag : Beskattning av fåmansföretag

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Lågprisflygets påverkan på regioner : en studie av Stockholm

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

Utvärdering av Skvallertorget i Norrköping

This thesis is an evaluation of the new traffic solution at ?Skvallertorget?. The innovative theory behind it is to increase traffic-safety by introducing insecurity feelings for road-users. The conclusion of the evaluation is that the newtraffic solution is well adjusted according to guidelines for municipal traffic planning. The evaluation also illustrates the conflict between traffic planners deliberate attempt to avoid clear information and the road users wish to get it.

Skogens sociala v?rden. En j?mf?rande studie ?ver planeringen av kommun?gd skog

F?rt?tningen av st?der skapar en utmaning f?r bevarandet av de t?tortsn?ra skogarna. V?rden som skapas av m?nniskans upplevelser i skogen kan sammanfattas i begreppet skogens sociala v?rden, som visat sig ha en stor betydelse f?r folkh?lsan. D? m?nga kommuner ?ger t?tortsn?ra skog, ?r det av intresse att studera hur de planerar f?r skogens sociala v?rden.

Jämförande analys mellan svenska och portugisiska reklambyråer. : Saker som är bra att veta om man ska arbeta som grafisk formgivare i Sverige eller i Portugal

If you move from Sweden to Portugal to work as an Art Director at an Ad agency, there are certain things you ought to know. Perhaps even before you decide to move. There are a lot of things that are quite different if you compare Portugal to Sweden, not only the language, but also the design, software, working hours and much more. You have for example two month with double salary, you work till six p.m. and when it comes to maternity leave, you have 100% compensation with no taxes the first four months of every pregnancy.

650 stycken citroner, 120 stycken påmerantzer, 200 stycken apellisiner : Vägledning till tullarkiven på Landsarkivet i Uppsala

The organized and controlled form of collecting consumption taxes and toll from the import and export trade goes back to the 17th century in Sweden. The customs administration and procedure were regulated by royal announcements, and the majority of the documents found in the customs archives represent thus records stipulated by such notifications. The customs archives can be used for research on several levels; the announcements reflect currents within both the domestic and foreign politics, while the account lists for financial statistics portray the extent of the trade. The various lists of compilation can be further used to follow for instance the development of different units of measurement, the expansion of tax rates, the value of trade goods or the changes in monetary units or systems. The diaries, architectural plans of the customs offices and maps of the toll areas place the customs officials and their work within the local scenery.The thesis focuses on archives deriving from customs located at harbors and on the Swedish-Norwegian border in the county of Dalarna.

RME - produktion på gårdsnivå

With a shifting world market and periodically profitability issues, Swedish farmers seekalternative ways to enhance their profitability. One interesting alternative to get a highervalue and enhance products is biodiesel, a way to improve the profitability on a farmscale.The diesel that is produced and sold, already have a mixture of 5% biodiesel, andthere is a possibility to add more biodiesel to it. By developing new engines severalengine-manufacturers now allow a mixture up to 100% biodiesel in their engines. Hencethere is a market for an increased production of biodiesel. The aim of this study were toinvestigate the possibilities and the problems related to farm-scale production ofbiodiesel, and to study the profit margin in the production.

Att få stroke i Örebro län - Uppföljning av vårdkvalitet och upplevelser av stöd, vård och rehabilitering

Background: Various follow-up studies show that there are deficiencies in the care of patients affected by stroke. In order to provide good care according to the National Board of health and welfare and national guidelines for stroke care systematic quality audits need to be carried out.Purpose: To investigate if the local guidelines for stroke care in Örebro County are followed and to explore how people with stroke experience care and rehabilitation in hospital, primary care and community.Method: Primary health care records were reviewed using quality indicators in the local stroke guidelines. Samples of patients were obtained from the County´s three hospitals. Differences between men and women, younger and older, were analysed with chi-squared test. Eleven people were interviewed about their experiences of care, rehabilitation, support and participation.

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