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10149 Uppsatser om Salary-based taxation - Sida 11 av 677
Luftvärnets verkanssystem i Utlandstjänst
This paper aims to analyze if ground based air defence of the Swedish Defence Forces is sufficiently equipped to protect units serving abroad. The Swedish ground based airdefece has its roots in the era of the cold war but the focus of Swedish Defence Forces has shifted from defending Swedish territory to peace keeping and peace enforcement in foreign countries. First I will take a look at the base factors for ground based air defence units serving in a peace keeping or enforcing mission and then use this to define what abilities you would like to have in a ground based air defence system. Finally I will compare these abilities whit the abilities of the ground based air defence systems that are in use whit the Swedish Defence Forces.My conclusion is that the question can´t be answered on a generel level but every mission has to be analyzed individualy.The author of this paper is Cadet Tobias Jönsson studying at the The Armed Forces Technical School to become an officer in the Swedish Defence Forces..
Stereoseende i realtid
In this thesis, two real-time stereo methods have been implemented and evaluated. The first one is based on blockmatching and the second one is based on local phase. The goal was to be able to run the algorithms at real-time and examine which one is best. The blockmatching method performed better than the phase based method, both in speed and accuracy. SIMD operations (Single Instruction Multiple Data) have been used in the processor giving a speed boost by a factor of two..
Arbetsidentitet och strävan : Vilken roll spelar etnicitet och utbildningsnivå?
The study is quantitative and the purpose was to examine the effects of ethnicity and education on three working-related identities and striving among 80 participants. The participants consisted of foreign-born people living in Sweden and people who were born in Sweden, with different educational background. Each groups consisted of 20 participants. The result showed that the highly educated participants had higher professional identity. The participants with lower education level had a stronger colleague identity than the higher educated participants and the Swedish-born participants had a lower identity.
Internets effekt på skatteplanering - en fallstudie
We have seen a revolution in the area of communication on a worldwide scale. We
begin talking
about terms as globalisation, integration and deregulation of the financial
market. Companies have
been tax planning for decades, the questions is if Internet has made an
increase of companies than
uses tax planning and which roll Internet plays. It is hard to really pinpoint
all the effects of the
Internet because of the relatively new area of research. This thesis will take
various factors under
study such as globalisation, development of the offshore industry and the fight
against harmful
taxation by the OECD and other organisations in order to describe the effects
of Internet.
Vilka konsekvenser och effekter har VBSS fått för ITT Flygt?
Syftet med denna uppsats är att undersöka vilka effekter ett styrsystem som Value Based Six Sigma gett för ITT Flygt. VBSS har influerats av främst Six Sigma men även Value Based Management och Nimbas värdemodell. Dessa begrepp presenteras närmare i uppsatsens teoriavsnitt..
Kortsiktighet i näringslivet : En studie om förhållandet mellan VD, styrelsen, ersättning och avkastning
This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.
"Inte mitt arbete...men det hänger på mig" : Hemtjänstpersonalens uppfattningar av sitt arbete i hemsjukvården
The proportion of elderly people in Sweden is increasing. Many of these live at home and as their age increases so does the likelihood of health problems and the need for support, medical attention and care. Personnel working with home help provide a large part of this care, including areas of home-based care that are the responsibility of the district nurse. The purpose of this paper is to describe how home-help personnel perceive their work in the area of home-based care, as their views are an important factor in the ability to provide a care system that funktions successfully. The method employed here is phenomenografic and nine subjects from a home-help group have been interviewed.
Daglig verksamhet enligt LSS : Hur resonerar ett antal deltagare med intellektuella funktionsnedsa?ttningar kring sitt arbete?
This essay aims to examine the meaning work at daily activity centers gives people with intellectual disabilities and the questions these people consider necessary to ask in quality surveys. This has been done by interviews with twelve respondents in various daily activitiy centers within a private care company in the Stockholm area. The theories that has been used to analyze the empirical data is SOC - sence of coherence, stigma and empowerment. The result shows that the meaning of daily activity is to create and maintain social contacts, feeling important and needed by others and an opportunity to feel ?normal? and like everybody else.
Totalresultatet ur ett annat perspektiv -En studie om Latour
Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.
Förändringarna i den tyska familjepolitiken : Ett steg bort från den konservativa välfärdsmodellen?
The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.
Testeffekten som medel för att förbättra läsförståelse?
Swedish school children exhibit deteriorating knowledge results in terms of reading comprehension. Previous research shows that a method to increase the level of knowledge is the use of evidence-based learning techniques. Test based learning generates what is commonly referred to as a test effect, which proved to strengthen the relationship between learning and memory, as well as being applicable to various test formats. The purpose of this study was to investigate whether test based learning, in terms of learning english words leads to increased performance in a reading comprehension test, more specifically a cloze test. The study was based on a within-group design and was conducted three times over four weeks.
Ersättningen som övervakning eller rekrytering : En studie utifrån ägarstruktur i svenska börsbolag
Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.
Att inleda ett arbete med CRO inom webbutvecklingsföretag
This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.
EKONOMISTYRNING AV BUTIKSVERKSAMHET: ? en fallstudie av modeföretaget ?Alfa?
The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..
Innehållsbaserad bildåtervinning med Haar-transformation
The purpose of this thesis is to evaluate 7 different search strategies for content-based image retrieval with respect to retrieval effectiveness. The strategies are based on different levels of resolution implemented by the Haar transformation. The result of the study shows an improvement in both mean average precision and mean recall in strategies based on lower levels of resolution..