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1694 Uppsatser om Revised tax decision - Sida 40 av 113

The Swedish liming operation : a study about liming officers opinions about some aspects regarding ecology, economy and organization

This is a study about the Swedish liming operation and the Swedish liming officer?s opinions of some aspects regarding ecology, economy and organization. The study objectives was motivated due to the recent changes in manuals for the assessment of limed waters and the suggested changes in decision making and decreased budget for liming. Moreover the anthropogenic acidification effects on the ecology are in many ways complex. Furthermore it was made in order to gain knowledge about the liming officer?s opinions in order to improve the ability to meet their needs regarding the assessment tools and also to investigate if other things can be improved concerning the liming operation.

Konsumenters kunskap och uppfattning om nyckelhålsmärkta produkter

Syftet med studien är att klargöra om nyckelhålsmärkningen har betydelse för konsumentens uppfattning och val av produkt, samt belysa förekomsten av källkritiskt tänkande kring nyckelhålsmärkningen. Som metod tillämpades intervjuer på 50 respondenter. Studien indikerar att nyckelhålsmärkningen har en inverkan på både val av produkt samt den generella uppfattningen om hur hälsosam en produkt är. Studien visar även på en slående avsaknad av källkritik då konsumenter utvärderar nyckelhålsprodukter..

Extra! Extra! En studie i urval och nyhetsvärdering av push-notiser

This case study aims to find out whether the promotion of Swedish news through push technology, and the selection process behind it, obeys the traditional criteria of news values.A months-worth of push notifications, sent out by the mobile phone applications of newspapers Dagens Nyheter and Expressen, were analysed through the application of a number of taxonomies meant to determine their newsworthiness.These taxonomies were, however, based on 20th century media, and do not necessarily adapt well to analysis of digital news publication forms. The purpose of this study is therefore to find out which criteria are still relevant to the news selection behind a digitalformat such as push notifications; and which have become obsolete.The basis of this study is the criteria of news values originally designed by Galtung and Ruge in 1965 and revised by Harcup and O?Neill in 2001; as well as the model of assessing front page news proposed by Hvitfelt. The content analysis was conducted in a manner as similar to that of Harcup and O?Neill?s own study as possible, so as to constitute a re-revisal ?revamped for the digital age.Our results show that the criterion of ?frequency? ? that is the conformance between the time-span of an event and the publication frequency of a medium ? has acquired an ambiguous importance.

Svensk Kod för Bolagsstyrning - Hur påverkas revisorn?

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Är vi på rätt väg? : Historiebruk bland Budapests gatunamnsändringar i det postkommunistiska Ungern

In this qualitative thesis I have studied the process of street-naming in Budapest. I have done this primarily through examining legislative and street name records in Budapest in order to define a distinctive use of history. In an attempt to concretise public opinion, I designed and distributed a succinct questionnaire and used newspaper articles to create a clear view of the political milieu. Furthermore, I have utilised a typological method to summarise the use of history and elucidate the results. I came to the conclusion that a moral and, to some extent, ideological use of history is dominating the street-naming situation in contemporary Budapest.

Hållbar vattenförsörjning i områden med vattenbrist : Sustainable water supply solutions for areas affected by water shortage

In some coastal areas in Sweden water shortage sometimes appears because the withdrawal of groundwater is greater than the groundwater recharge. It creates a situation where the available groundwater is insufficient to support residents and businesses with drinking water. The high withdrawal of groundwater also creates a risk for saltwater intrusion to drinking water wells. The problem most commonly occurs during the summer when the groundwater recharge is low, but the population is high, due to tourism and summer residents.The purpose of this study was to investigate how local water supply in areas affected by water shortage can be solved as sustainable as possible. The work was divided into three parts where the first part comprised of a literature review on water systems in which four different options were investigated: artificial groundwater recharge, rainwater harvesting, desalination and water reuse.

Beslutsprocessen : en studie om beslut angående den frivilliga revisionen

En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.

När har juridiska personer beviljats förvärvstillstånd av lantbruksfastigheter?

The purpose of this report is to study when and why legal persons have been allowed to acquire agricultural properties. The ownership of agricultural property is governed by the Land Acquisition Act. The reason for this is because they want to limit legal person owner-ship of agricultural properties. It is believed that a large proportion of pri-vate ownership is healthy and stimulating for the Swedish countryside. There are some exceptions in which legal persons may be able to acquire. This is a review over decisions taken by the authorities. In this report I have studied purchases made between 2008 and 2010.

Bedömning av teori och praktik : En jämförelse mellan teoretiska prov och nationella kursmål i ämnet idrott och hälsa A

A significant amount of a teacher?s work consists of evaluation and marking of the students, which involves a great responsibility. This essay put the teacher?s evaluation of the students in focus. Today?s course Idrott och hälsa A, at the upper secondary school level, consists of 100 points and all students take this course apart from students attending apprentice programs.

Beslutsunderlag för energianpassade gallringar i Västerbotten

The demand for renewable energy is increasing in Sweden. This consequently increases the pressure for and willingness to pay for forest fuels. One method to extract forest fuel from suitable commercial thinnings is the "long top method? (LT-method). With this method saw logs and non-delimbed tops are recovered, i.e.

Vem drar mest nytta av en internetadministrerad kognitiv beteendeterapi mot uto?vande av va?ld i na?ra relationer? : Moderatorer i en randomiserad kontrollerad studie

Inom ramen fo?r IVIN- projektet avsa?g fo?religgande studie att explorativt underso?ka vilka variabler som kan moderera behandlingsutfallet i en internetadministrerad KBT-behandling fo?r personer som upplever sva?righeter att reglera ilska, aggressioner eller utagerande beteenden i na?ra relationer. Sextiofem personer inkluderades och randomiserades till de tva? betingelserna behandlingsgrupp (n=32) och kontrollgrupp (n=33). Aktuell studie baserades pa? resultaten fo?r de deltagare som fyllt i fo?r- och efterma?tning (n = 59).

En del av mig försvann? : - en studie om efterlevande makars sorg.

The purpose of this study was to investigate and expand the knowledge of how bereaved spouses in palliative care handled their grief. Attempts were also made to distinguish common patterns among the experiences that the bereaved spouses expressed.  Furthermore the study aimed to understand how the bereaved spouses handled their grief, and to understand what helped them to move on. A qualitative method was used in this essay, related to the purpose of investigating the spouses? emotional experiences. The questions used to reach an understanding of the matter were: How did the bereaved experienced their grief? Were there important contributing factors worsening their grief or making it easier? How did the bereaved persons handle their grief, and what helped them to work things through and carry on with their lives? The result was analyzed by using Antonovsky?s theory; a feeling of coherence, Lazarus? coping theory combined with Folkman?s revised coping theory.

Deltidsarbetandes företrädesrätt till högre sysselsättningsgrad

During the 20th century Sweden faced an increased proportion of workers registered as part-time unemployed, especially in the care sector. However, due to many valuable efforts, aimed at solving the problem of part time unemployment and political decisions, the number of people who are part-time unemployed has declined since the late 20th century. We have investigated part-time workers preferential right to extending their working hours. According to Section 25 a of the Employment Protection Act, part-time employees who have submitted an interest in increasing their working hours has a preferential right to increased working hours, with the assumptions that full-time employment with the employer will meet a labor need that the employee has sufficient qualifications for.Qualitative interviews have given us information about how Karlstad Community and a private care company deal with part-time unemployment and their workers preferential right to extending their working hours. We have found that people who work for Karlstad Community have an opportunity to choose their number of workings hours, thanks to a political decision made in Karlstad Community, aimed at solving the part time unemployment in the care sector.

Geopolitisk dynamik : Ett teoriutvecklande anspråk

In the social sciences, geopolitical theory is used in order to analyze states actions and commitments when it comes to foreign policy. This thesis develops a new understanding of geopolitical theory. Firstly, the development and application of geopolitical theory, from its foundations in the early twentieth century to contemporary geopolitical studies is discussed. Secondly a revised understanding of the variables integrated in the concept and how it can be operationalized as an analytical tool is presented and tested empirically.The critical assessment of the research field of geopolitical theory tells us that six different geopolitical perspectives have been considered the most influential (room, strategy, power projection, identity, affiliation and governance) when it comes to analyzing state action. This model is applied as an analytical tool and thus tested on a single case.

The diffusion of minimum tillage in agricultural China : a study of the factors influencing the farmers? choice of tillage system

The Chinese government´s aim to be self-sufficient in food production in combination with the increased food consumption in China has put high pressure on the productivity within the Chinese agricultural sector (He j et al, 2010). In order to increase the productivity, modernization and adoption of new farming techniques are essential. The opportunity to adopt and import foreign technology has lately been possible in China, as more authority and decision rights have been given to the individual farmers and the country has opened up for foreign trade (Zheng, 2012 & Fan, 1991). A more open Chinese market enables new opportunities for foreign agricultural companies to expand their businesses by introducing their products to Chinese farmers. But to succeed with this strategy the Chinese farmers must be willing to adopt these, for them new innovations. Minimum tillage is a tillage practice used worldwide that is suitable in northern China where drought and erosion are the main problems in the crop production (pers.com., Arvidsson, 2012). Potential users? opinion of new innovations such as minimum tillage is closely related to adoption (Rogers, 2003).

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