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632 Uppsatser om Municipal taxes - Sida 19 av 43

Engergieffektivt Bostadsområde : Förstudie Till Aktivhusområde i Halmstad

In the thesis we have shown that it is possible with current technology, to buildneighborhoods that are largely self-sufficient. We have obtained some information aboutongoing work in the field of energy efficient buildings and active house which we have usedto develop a model. The feasibility study for Ranagård we have e.g been forced tofollow laws on groundwater covered, resulting in the construction of basements for singlefamilyhome is not possible. The model that we have built up overtime has been the central part of the work. The model illustrates very well what an activehouse neighborhood means and potential of such an area.

Hur står sig Modigliani och Millers teori om kapitalstruktur under hög- kontra lågkonjunkturer? : en studie av 30 börsnoterade bolag på den svenska marknaden

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

Arbetsplanens användande och dess inflytande på pedagogers undervisning : En uppföljning av Arbetsplan för studie- och yrkesvägledningsverksamheten i Enköpings kommun 2008-2010

The aim of this study is to investigate the effects ofWork plan for study- and vocational guidance in Enköpings municipality 2008-2010 to see how it has affected the educators in the municipal primary schools. Questionnaires to teachers and interviews with principals have been made and it came out that the teachers are not very familiar with the plan. Of the few teachers who considered themselves to be familiar with the plan, the majority replied that they had benefited from the plan.The study´s analysis indicates that one of explanation for why so few educators are aware of and working according to the plan is partly in implementation efforts. Weaknesses are shown according to the equivalence of the implementation, but also the importance of the existence of an engaging and driven person, located at the primary schools, that continuously inspires and motivates the teachers to work with this plan. Educators also indicate that they already use study-and vocational guidance in their teaching..

Avtalsrättens godtrosrekvisit : Särskilt om kunskapskriteriet

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

New Public Management i praktiken: En fallstudie i en av Stockholms stadsdelar

In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

Bakomliggande faktorer till revisorers utfärdande av going-concern varningar : En studie om vad som orsakar going-concern varningar för finansiellt belastade företag

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Våga inte blunda : en studie om förskollärares syn på anmälningsplikt enligt socialtjänstlagen

The aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.

Lex Sarah inom kommunal äldreomsorg : En kvalitativ studie utifrån enhetschefers perspektiv på anmälningar vid missförhållanden

The purpose of this study has been to examine the unit manager?s perspective on making Lex Sarah-notifications. The study has been carries out by six semi structured interviews with persons in leading positions of the elderly from three different municipalities. They were asked about different circumstances that affects the problems with Lex Sarah. The results indicates that the unit manager?s act on elder abuse from the complex mechanisms that exist within the organization.

Vägar till vuxenliv : Trettioåringar från Norrtälje om uppväxten, skolan och vuxenlivet

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Den kommunala arbetstagarens rätt till yttrandefrihet kontra lojalitetsplikten gentemot arbetsgivaren : The municipal employees freedom of speech versus the duty of loyalty towards the employer

SAMMANFATTNINGSyftet med uppsatsen har varit att beskriva och analysera gällande rätt, vad avserförhållandet mellan den kommunala arbetstagarens rättigheter till yttrandefrihet kontraden lojalitetsplikt som denne genom anställningsavtalet har gentemot sin arbetsgivare.Eftersom det finns en hel del praxis inom området främst från Justitieombudsmannen(JO), eftersom det rör sig om kommunal verksamhet, använder jag mig i uppsatsen avflera uttalanden och beslut från denna instans.Yttrandefriheten är en av de mest grundläggande rättigheterna i ett demokratisktsamhälle och är i Sverige en grundlagsfäst rättighet. Rätten att fritt kunna uttrycka sinuppfattning är viktig för att information skall kunna spridas, och att alla skall kunnavara med och påverka samhället via dialog och debatt.Teknikens utveckling och sociala mediers utbredning gör att information och åsikterblir lättillgängliga för en stor krets av mottagare.Att använda sig av sociala medier och via bloggar och facebook ge uttryck för åsikteroch attityder blir allt mer frekvent förekommande, och det är inte helt ovanligt att mansom arbetstagare kommenterar sin arbetsplats, chef eller verksamheten man är anställdinom.Arbetstagaren i den kommunala verksamheten har ett förstärkt skydd för sinyttrandefrihet gentemot arbetsgivaren (det allmänna) genom den grundlagsfästameddelarfriheten och meddelarskyddet.I uppsatsen redogör jag för de rättigheter och det skydd som den kommunalaarbetstagaren har när det gäller att utnyttja sin yttrandefrihet i form av kritiskauttalanden gentemot arbetsgivaren.Förutom rättigheten att uttrycka kritik gentemot sin arbetsgivare har den kommunalaarbetstagaren också skyldigheter att anmäla missförhållanden inom vissa områden,Detta via lex Maria och lex Sarah, vilket jag också redogör för. I uppsatsen beskriverjag även det betänkande som i april i år (2011) presenterats angående lex Sarah inomskolan.I uppsatsen konstaterar jag att rätten till yttrandefrihet går före den lojalitetsplikt som ioch med anställningsavtalets ingående uppstår.Jag konstaterar att lojalitetsplikten i kommunal verksamhet inte existerar när det gällernegativa eller kritiska yttranden gentemot arbetsgivaren.Lojalitetsplikten handlar för den kommunala arbetstagaren i själva verket enbart om hurman skall utföra sina arbetsuppgifter, inte vad arbetstagaren uttrycker om sinarbetsgivare..

Sveriges Florida : Borgholms kommuns interna varumärkesarbete

In the field of municipal services there are a wide range of aspects a small community must consider, especially considering that the circumstances in which a municipality operate continuously are changing. The changes include, for example, migration, individual lifestyles, the political governance and environment. Especially the latter might have a big impact on a town based on tourism such as Borgholm. We particularly have taken an interest for how this might affect the internal branding and internal brand communication of Borgholm municipality.Through our research we have found that Borgholm municipality in no particular extent is working with living the brand or any similar concepts. Also, we have found that the success of the internal branding of the organization in a great extent depend on the individuals of the different branches of the municipality?s work rather than on a coherent communication structure which reaches the whole organization..

En studie i brott : kvinnlig brottslighet i Askeryds Socken, Småland 1825-30

This essay focuses on crime history and gender. It is a study of female crimes in the beginning of the 19th century in a small parish (Askeryd Socken) in Småland in the south part of Sweden. The method I have used is to study the records of Municipal Court regarding the citizens of the parish of Askeryd. I have then tried to find out whether the female offenders have been treated different than the male offenders, if there is a certain kind of gender-related crimes and in those cases where comparison is possible, I have examined if the females are treated in a lighter way. (?female discount?), or if they were treated as mentally unstable.The essay shows that in this particular parish during the years 1825 to 1830, female offenders were not treated in a lighter manner.

Miljödiplomering: En jämförande implementeringsstudie av skolor i Norra Hisingens stadsdel

This thesis is a product of research about how implementation issues occur due to the relationbetween bureaucrats and politicians. Our study treats the democratic dilemma that occurs whenschools are to implement environmental certifications. Through a comparative study we comparetwo schools in Norra Hisingen, a district in Gothenburg municipal where one of the schools iscertificated and one is not. By using theories from top down and bottom up approaches toimplementation we develop key factors that will lead us to answer our research questions.Through text analysis of policy documents and through interviews with bureaucrats we analyzewhat may be the causes for only one of the two schools to be certificated though Gothenburgmunicipal wish all schools to be. Through our analytical tool we can establish that the policydocuments are well formed according to our top down-theory and that these documents does nothave a major impact on the fact that one school is certificated and one is not.

Som små astronauter : -En idrottslärares berättelse om specialgymnastik i skolan

The aim of this work is to examine methodologies at remedial lessons for children with weak mobility, in a common Swedish municipal school in an attempt to determine if a connection to theoretical learning exists.Kadesjö describes how difficulties in concentration can arise as a result of problems with mobility and perception, and according to Piaget very young children develop cogitation through physical movements. These connections are not news but always current.At the meeting with Lasse the question was born whether learning problems in school that are a result of concentration difficulties, could be countered with mobility training.By the selection of Life history as method, it?s possible to follow a physical educator's experiences through his 30 years of work, and to some extent even his private life. Experiences and results are notified from a historical perspective from 1976 until 2006.He is bringing us on a journey that shows the changes in methodology and results after his contact with Sensomotoriskt Centrum..

Samverkan mellan bibliotekarie och lärare kring elever med dyslexi : En intervjustudie av fyra bibliotekariers erfarenheter kring elever med dyslexi och samverkan med lärare kring dyslektiska elever  

This research focus on key groups; students with dyslexia, librarians and teachers, and interaction between these two professional groups regarding students with dyslexia. In searching for the exchange of knowledge and experience to meet dyslexic students needs, I have in this study turned the attention to librarians and their experiences with students with dyslexia.The purpose of the research has been through semi-structured qualitative interviews with four librarians, to explore and describe how they experience their work, in working with pupils with severe reading and writing problems, dyslexia, and interaction with teachers on this user group. The qualitative approach in the gathering of the empirical evidence is based on a desire to have an indepth and thoroughly understanding of the librarians experience.All informants in this study indicate that they see it as a natural part of their duty to keep themselves updated about dyslexia and what materials to suit the dyslexic user group. The informants have knowledge of dyslexia and have great knowledge and keep abreast on the latest technology of compensatory aids - alternative tools.The informants have primary a consulting and supply function for teachers and dyslexic students, where they are consulted on  suitable material in both fiction and facts in various disciplines. The informants highlights the importance of planning and preparation time to find suitable material, as audio books or easy read, so students who have a need for this also can be provided.

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