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928 Uppsatser om Other comprehensive income - Sida 37 av 62

Hur förhåller sig kenyanska lärare till föreställningen om barn som besatta av demoner? : Hur några lärare i Kenya resonerar kring barn i behov av särskilt stöd

The purpose of the study is to find out how some teachers in Kenya reason about children in need of special support. To undertake the study the following question are used:How do some teachers in Kenya reason about children in need of special support?The study has been made with qualitative interviews in Kenya. A total of four teachers at primary school level have been interviewed. The decision to do qualitative interviews is made by the opportunity to get as comprehensive answers as possible from the respondents' reason about children in need of special support.Three different kinds of special education perspectives have been used in this study.

Samsjuklighet och förbättring : En kvantitativ studie om personer med missbruk och samtidig svår psykisk störning på Södermalm i Stockholm

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

Riskfaktorer för uppkomst av neurologisk sjukdom vid infektion med EHV-1

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Förvaltning på distans : Hur optimeras förvaltningen av en fastighet på distans?

The purpose of this thesis was to investigate how the distance between real estate manager and the managed item influenced the real estate management process. The overall real estate management within Lantmännen Fastigheter AB was investigated to give suggestions on how to improve the quality of the real estate management within the company. To do this, questionnaires, interviews and observations was performed within the Lantmännen Fastigheter AB organization. Real estate managers answered questions about their role as real estate manager, maintenance planning, decision processes, leasing and strategies within the company.The analysis of the questionnaires, interviews and observations showed that the real estate managers wants to rearrange their spent working hours around on working tasks to spend more time on the tasks that brings income and spend less time on tasks that are unsatisfying and unnecessary. The analysis also shows in which areas the real estate managers want more support and education and that they mostly work with unplanned maintenance.

HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

Skolhuset - idéer, avsikter och debatter kring skolhusets fysiska miljö i tidskriften Lärarnas Tidning - Svensk Skoltidning 1962-1974

In this study I examine the debates, intentions and ideas concerning the physical and created schoolroom as they appeared in the journal Lärarnas Tidning - Svensk Skoltidning (Teachers Journal ? Swedish School journal) during the period 1962-1974. The built and created school building and its environment has been a relatively neglected topic in Swedish pedagogical research.When the Swedish comprehensive system transformed during the sixties, with new curricula and a common nine year school, many school professionals realised the need for a new and pedagogically adjusted schoolhouse.The early seventies marked a decline after a ten year period with an extensive building program affecting large parts of Sweden, and where schoolhouses had been an important part. The debate concerning the new Swedish school building was sometimes inspired and refreshing, but resistance and bitterness was also expressed. In part, this should be seen against the backdrop of the introduction of a new educational system, using new and sometimes untested pedagogical ideas, together with the fast transformation of the Swedish society.The research method is an exploratory textual analysis focused on five different issues: ideas concerning community centres and integration, participatory and democratic issues about the built environment, the school building as a pedagogical tool, aesthetic considerations, and the working environment.

Lönsamhet i svenska banker - En tidsserieanalys av de svenska storbankernas lönsamhet och risktagande

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

Sveriges informationsutbytesavtal med Monaco och Liechtenstein : Leder avtalen till ökad insyn och effektivt informationsutbyte?

This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

Politiska nätverk och Nord Stream : En möjlighet att vara med och påverka

AbstractPaper in political science, C-level, by Lars A Roos, spring semester 2007. Tutor: Susan Marton. ?Policy networks and Nord Stream.?The purpose of this paper is to examine how the government and interest groups have been working together to commonly prevent the building of a gas pipeline in the Baltic Sea. To do this, a comprehensive question how does the government and the involved interest groups work together in policy networks? has been broken down to three more specific questions: (1) Can the cooperation between the government and the interest groups be placed within the frame of a issue network or a policy community? (2) Has the cooperation between the government and the interest groups contributed to new tools for the government to prevent the gas pipeline? (3) If the answer is yes to the second question then, which are these new tools?My examination is a case study of the policy network that exists around the Swedish actors in the case of the Baltic Sea gas pipeline.

Från sjuksköterska till distriktssköterska Utveckling i professionell identitet och fördjupad omvårdnad

Background: The district nurse's competence description is comprehensive and sets high standards for a wide range of skills. The population's need for health care will rise according to life expectancy, lifestyle diseases and multi-morbidity increases. To graduate as a district nurse, 75 higher education credits are needed and after graduation, the district nurse must have developed both personal qualities and gained skills that makes it possible to work in primary care, child / school health care and home care. Aim: The aim of this study is to highlight the newly qualified district nurse experiences in developing professional identity and describe on how this development affects nursing.Method: In the pilot study a qualitative method with an inductive approach was used, and data collection was made by four semi-structured interviews. The interviews were analyzed using qualitative content analysis.

Sedelförfalskning i svensk press 1944-1950

The purpose of this paper is to study what the press in Sweden wrote about counterfeiting from 1944 to 1950. By studying how the newspapers wrote about the crime of counterfeiting, the paper aims to give a glimpse of how counterfeiters worked and got their notes in circulation. The analysis is based on a theoretical perspective of a "we" and "they" in which Sweden is compared to the opposite abroad. The paper examines how the security of Swedish banknotes is discussed in Swedish news articles and how they describe counterfeiters and passers. The paper examines forty one newspaper clippings from the period 1944-1950 from twenty five different newspapers from different parts of the country.

Introduktion till Socialkonsekvensbeskrivning - SKB, samt metod vilken kan användas inom SKB

Often, the green is handled as an opposite to the built, but if it could be seen as a part of the built and the society, the planning will be easier to handle. The thesis work wants to create a method that treats villages in an analytic way in a context; with green, blur, grey and all the other colors that together are the completeness.This master's thesis is made to be used as foundation in detail plannng in the municipality of Örkelljunga. Target audience is on one hand those who work with planning and green matters in Örkelljunga municipality, but also other planners who work with landscape.Literature in the field of green city planning has been studied and 30 methods for analysis have been valued. The method for analysis that has been used in this work is a merging of ten different methods and has included literature studies, sketches, interviews and work on spot. The ten methods are consciously chosen to together make one comprehensive and true image of the village, as far as it is possible.

När en roman blir teveserie: Om Jane Austens aktualisering i och med 1995 års teveinspelning av Pride and Prejudice

The aim of this Masters thesis is to examine how Jane Austens Pride and Prejudice, first published in 1813, was established in different literary orbits after the transformation to the television medium in 1995. I also want to find out what this adaptation meant for the popularity of Jane Austen, the circulation of her works and the rebirth of her authorship. It has furthermore been of interest to discuss the reasons why Jane Austen and her works became so popular. Questions posed in the study are: What has the 1995 production of Pride and Prejudice meant for the spreading of Jane Austens literary work and for the rebirth of her authorship? How has Pride and Prejudice moved between the literary orbits after it became a television-serial in 1995? Why did the circulation get the character it got in the 1990s? In order to find feasible answers to these questions I have used Hans Hertels model of the five literary orbits as theoretical starting point.

Anses endast ett bostadsinnehav tillräckligt för att medföra väsentlig anknyting till Sverige?

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Idéer om folkbiblioteket ? en idéanalys av ett urval kommunala biblioteksplaner

The aim of this master?s thesis is to examine which ideas about the public library that appear in a selection of municipal library plans and to examine if these ideas are unanimous. The comprehensive questions are: Which ideas about the public library appear in each municipal library plan? How do the ideas agree in the different municipal library plans? The sub questions are: Which judgements of reality appear in the different library plans concerning each municipality and its library needs? How do the municipalities define the concept of development and future demands in the municipality on the basis of the judgements of reality? Which recommendations do the judgements of reality give and how is the plan of action that is established in each library plan justified? Which fundamental views of reality, i. e.

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