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1694 Uppsatser om Revised tax decision - Sida 27 av 113

Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Aggressivitet, alexitymi och empati bland män med våldsbeteende som söker behandling på Manscentrum

Syftet med studien är att öka kunskapen om män som har en impulsiv aggressivitet riktad mot sin partner, och om männens brister i affektmedvetenhet (alexitymi) samt deras förmåga till empati och om de skiljer sig i dessa aspekter från män som söker hjälp för relationsproblem på Manscentrum. 20 män med våldsamt beteende och 20 med relationsproblem fyllde i Aggression Questionnaire-Revised Swedish Version (AQ-RSV), Toronto Alexithymia Scale (TAS-20) och Interpersonal Reactivity Index (IRI). Resultaten visade ett positivt samband mellan aggressivitet och alexitymi i hela populationen och ett negativt samband mellan alexitymi och empati. De våldsamma männen var också aggressivare enligt AQ-RSV än de med relationsproblem, men inga andra skillnader var signifikanta. De män som hade erfarenhet av våld i ursprungsfamiljen hade ett starkare samband när det gäller aggressivitet och alexitymi.

Att vara familj, vän & förebild : En kvalitativ studie om integrationsassistenters arbete med ensamkommande flyktingbarn- och ungdomar under asylprocessen

The aim with this study is to examine and analyze how the employees at two residential care homes for unaccompanied refugee children work with the children during their pending decision for asylum in Sweden. The purpose is to gain insight into the employees? daily work with the target audience and how they handle decisions with the children. The method to collect data is to carry 6 interviews with the employees at the residential care home. The interviews were semi-structured with purpose of letting the interviewee lead the content of the interview.

NGO:s för hivpositiva i Tanzania och Uganda- Politiska aktörer?

Uganda and Tanzania are two countries severely affected by HIV/AIDS. Hence, there are a numbers of associations for PLHA there. In "Global transformations. Politics, economics and culture", Held, Mc Greew, Goldblatt and Perrton focuses None Governmental Organizations as important actors in the globalized world of today, with increased opportunities to influence and affect the politics. The aim of this paper is to investigate the opportunities for associations for PLHA in Tanzania and Uganda to affect in the national level of politics.

Sortimentsinriktad avverkning

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

Analys av kvalitet i en webbpanel : Studie av webbpanelsmedlemmarna och deras svarsmönster

During 2012, the employer of this essay carried out a telephone survey with 18000 participants and a web panel survey with 708 participants. Those who partook in the telephone survey were given a choice to join the web panel. The purpose of this work is to study the participants of the telephone survey and see if they reflect the Swedish population with regards to several socio-demographic factors. Also, we intend to investigate if the propensity to join the web panel differs for participants of the telephone survey with regards to various socio-demographic affiliations. It is also of interest to study if the response pattern is different for participants of the telephone survey that would like to join the web panel and those who reject.

Prognostiska faktorer vid serös ovarialcancer

SAMMANFATTNING                                                                                             Syftet med interventionsstudien var att undersöka om ROAG (revised oral assessment guide) munbedömningsinstrument förbättrade sjuksköterskor bedömning av cancerpatienters munhälsa på en palliativ vårdenhet.Metoden hade en kvasiexperimentell design med en journalgranskning före och efter en intervention. Interventionen bestod av en kortare utbildning av munhälsa samt införandet av ROAG munbedömningsinstrumentet.Resultatet visade att både bedömningar och åtgärder av munhälsan har ökat statistiskt signifikant jämfört med före interventionen på den palliativa vårdenheten, resultatet visar också att det inte alltid finns rätt koppling mellan symtom och åtgärd.Slutsats ROAG munbedömningsinstrument är ett bra verktyg för sjuksköterskor att använda för att bedöma munhälsan på en palliativ vårdenhet, men det räcker inte bara med ROAG munbedömningsinstrument utan det behövs kontinuerlig utbildning för att förbättra bedömningar och åtgärder ..

Kvarboendeprincipen i äldreomsorgen

This essay aims to examine and compare the attitudes of decision makers in the local government and representatives of pensioners in two different geographic areas. The main questions were:- their attitudes towards the "stay home principle" (kvarboendeprincipen, a principle that aims to make it possible for people with a handicap, disease or age to stay in their homes instead of moving to nursing homes).- their attitudes towards nursing homes for old people- their attitudes towards the possibility of staying at home when you are old and handicapped and in need of care.The essay is built on qualitative research methods, based on interviews and on a review of research in the field.The author found a complex picture of attitudes. Everybody thinks that the best is to live in your own home as long as possible, except from those who live with Alzheimer´s disease. They showed different opinions on the issue of the need for moving to nursing homes. This might result in forcing people to stay at home.

Övergången från SAB till Dewey i forskningsbibliotekssverige: En organisationsförändring ur de anställdas perspektiv

In November 2008 the National Library of Sweden decidedto switch classification system from SAB to Dewey decimalclassification. SAB had then been the main classificationsystem in the whole of the Swedish library field for 87 years.Included into the decision was not just the nationalbibliography but also the research libraries of Sweden. Thisdecision was in alignment with a West European tendency tochange in favor of the internationally well-spreadclassification system Dewey in order to co-operate more inthe cataloguing process. The purpose of this study takenplace in the autumn and winter of 2013 is to examine howlibrarians involved in the transition feel about what differentways the implementation has affected the research libraryorganizations. We also aim to study the librarians? view onthe involvement of the research libraries into the decision ofthe changeover.

"Vi försöker att få in det i vardagen" : en kvalitativ studie om förskollärares tankar kring pedagogisk dokumentation i förskolan

Background: Pedagogical documentation is currently used as a natural part of the educational activities under the revised curriculum for preschool.Aim: The purpose of this study is to see how preschool teachers perceive and define educational documentation in preschool. The aim is also to see what opportunities and obstacles that may arise over the pedagogical documentation.Method: The study was conducted along a qualitative approach with questionnaires in order to reach more preschool teachers and thus obtain a broader picture of the subject content. From a phenomenological approach I have taken account of the preschool teachers' experience and perception of educational documentation and designed it to my own interpretation.Results: The results show that pedagogical documentation is an important tool in preschool teachers work not only found to contain a product, but seems more like a collection of a lot of products to be brought together into a whole..

Affärsinkubatorn i Innovationsprocessen : En studie i de roller som uppstår då en affärsinkubator participerar i en innovationsprocess

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

Talk the talk and walk the walk? -A study of the dissonance between the consumers? attitudes and actual behaviour towards local produce-

A debate on environmental issues and food safety has been ongoing in Sweden and it is suggested that consumers' are seeking local produce instead of global and exotic foods. Moreover, studies show that the consumers? positive attitude towards local produce does not reflect their actions. The purpose with this thesis is to contribute to a better understanding of the dissonance between the consumer?s attitudes and actual behaviour towards local produce.

Implementeringsutvärdering av Beslutsstöd i tre kommuner

In recent years, several problems in the field of assistive device have been lifted. To manage the development Beslutsstöd (Decision support) has emerged as a systematic working method. Beslutsstöd is designed as a guideline and serves as a tool for physical therapists and occupational therapists in the prescription process of assistive devices. Beslutsstöd thereby aims to improve the quality and effectiveness of the prescribing process of assistive device in the organization of the municipalities. An implementation evaluation about how the implementation of Beslutsstöd in the municipalities did proceed has not been done.

Sverige och Art- och Habitatdirektivet - i samförstånd eller avvikande : En studie om reglerande dokuments roll i implementeringsprocessen

Within the political science literature that deals with the implementation process a central part has long been what is sometimes called the implementation deficit. This means that the effect of a policy decision doesn´t turn out as it was originally intended. The often used explanation is that the policy decisions moves through many levels during its implementation where different actors can change or alter the decision in various degrees. This phenomenon has gradually become more and more attended within the legislative process in the European Union and has been addressed in numerous studies. The purpose of this paper is to examine the implementation of The Habitats Directive, as its embodied in regulatory documents, in the Swedish multi-level system.

Dokumentationsskyldighet : Anpassning av dokumentationsskyldigheten i svensk rätt utifrån Base Erosion and Profit Shifting

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

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