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10149 Uppsatser om Salary-based taxation - Sida 18 av 677
Generation Y - Vad händer när individualisterna tar över
Background: At this present moment, one of the largest changes in the Swedish employment market is occurring, as the people born in the 1940's are retiring. The Generation Y, people born in the 1980's, will enter. Will this have an affect on motivation and leadership, and in that case, in what way Aim: The purpose of this essay is to investigate whether or not Generation Y (born in the 1980's) has an effect on the perceptions on how to lead and motivate employees. Based on research and our empirical results from qualitative interviews at one of Sweden's largest banks, our research questions are:1. Are executives' and employees' perceptions regarding Generation Y in line with previous research 2.
Sjuksköterskans arbetstillfredsställelse och psykosociala arbetsmiljö inom psykiatrisk vård
To enjoy work, and be satisfied in the work you do, is important to most people. Work scientific research shows that dissatisfaction with physical or the psychosocial work environment often gives negative effects on the performed work. The purpose of our study is to chart the experience in work satisfaction and psychosocial work environment amongst nurses within psychiatric care. It is an empiric cross section study. The participants in the study contains nurses who are either employed on a conditional tenure or have a temporary post (>3 months) in policlinics and wards in general adult psychiatric care (n=126).
En illustrativ tolkning av Carl-Einar Häckner i form av en webbmiljö
This project is a study in how to represent the Swedish magician and variety artist Carl-Einar Häckner in a web-based environment. With a starting point focusing on illustration I wanted to produce a web environment that would function as a prototype for a webpage. My personal aim was to explore and gain new experiences from working in a digital interactive environment. I wanted to use animation and illustration to create an atmosphere and communicate emotions, and in the end find out a way of how to integrate that with a more text based content. The project is a personal project based on my interpretation of the work of Carl-Einar Häckner and an effort to translate Häckners expression and the emotions he evokes in his variety shows into image..
Väsentlig anknytning : Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status
In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.
Proveniensprincipen i den verksamhetsbaserade arkivredovisningen
In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.
Sverige som en del av harmoniseringen : En studie av en tänkbar frikoppling mellan redovisning och beskattning
Sedan lång tid tillbaka har mycket diskussioner och debatter framförts kring det starka sambandet mellan redovisning och beskattning och det råder frågor kring om sambandet skall finnas kvar i Sverige eller inte. Det finns mycket fördelar med en frikoppling, men även nackdelar som kan sätta Sveriges redovisningstradition i en förändring.Syftet med uppsatsen är att framföra de olika förändringar Sveriges redovisningstradition skulle kunna utsättas för i samband med en frikoppling och även lista de olika för- och nackdelar med sambandet utefter revisorer och Skatteverket. För att uppfylla syftet har en empirisk undersökning med tre kunniga respondenter utförts. Meningen är att ta reda på hur frikopplingen skulle kunna förändra arbetssättet hos de utvalda respondenterna.Undersökningen som genomförts har visat att det råder mycket separata åsikter och diskussioner kring förslaget om en frikoppling. Det har visat sig att det skulle uppstå fler nackdelar än fördelar för både revisorer och Skatteverket i början av en frikoppling.
Internet som Relationsbyggare inom fotbollen : En fallstudie av Kalmar FF
The purpose with this essay is to analyze how football clubs can use Internet in sense of creating stronger relations towards their supporters and build an excellent experience before and after a specific football game. We have used the Swedish football club Kalmar FF as a role model throughout the essay. The techniques of the modern world are escalating and the World Wide Web tends to be more important in the way of creating experiences and relations. The essay is based on a qualitative research method which is based on and contains four independent interviews. The persons have been chosen by us for their knowledge in the specific subject.
Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag.
Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.
Kvinnliga virkesköpare inom Holmen Skog
Holmen Skog has only five out of 70 wood buyers who are women, This report is seen as a step in the process towards gender balance in the company. This is a problem that is equal over the entire forest industry in Sweden. They all think that sexual equal workplaces are very important to remain competitive, see things from different perspectives and development of the company.
The survey was done by sending out questionnaires to all women who work and have worked as a wood buyer at Holmen, and as many men of both categories. These four categories became a total of twenty persons. To map the industry another questionnaire was sent out to the six largest forest companies in Sweden.
The survey found that female wood buyers not finished their work earlier than men did, as they thought before.
Att formge en receptbok - är könsneutral design möjlig? / Designing a recipe book - is gender-neutral design possible?
The aim has been to investigate and describe how gender-neutral design, concerning typefaces and colours, can be created. Based on my results I?ve designed a cover for a recipe-book to make it appealing to both women and men. I have been doing my research based on questions such as; Does feminine and masculine design, concerning typefaces and colours exist? And if so what characterizes it? Does gender-neutral design, concerning typefaces and colours exist? And if so what characterizes it? Is it possible to design a cover for a recipe-book in a gender-neutral way, concerning typefaces and colours?
The first part of my research consists of a literature study based on keywords such as gender, graphic design, gender theory, typeface, androgynous, visual communication, colour, shape, feminine, masculine, and book design.
Upptäcka matematik utomhus : Vilket förhållningssätt till matematik utomhus har förskollärare som inspireras av olika pedagogiska inriktningar och hur beskriver förskollärarna att de arbetar med matematik utomhus?
This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..
Rörliga ersättningar till verkställande direktörer : En studie av 25 företag gällande bonusar år 2008
Forskning som gjorts tidigare har visat att skoltrivsel minskar med elevernas stigande ålder. Vi anser att det är ett relevant ämne som berör många människor, inte minst elever och lärare. Båda parter måste tillsammans skapa möjligheter för att skoltrivsel ska vara något positivt, där alla trivs och mår bra. Därför var vårt syfte med studien att undersöka vad elever och lärare anser om skoltrivsel.Vi utförde kvalitativa gruppintervjuer med elever i årskurs 5 och 9, samt enskilda intervjuer med deras lärare.Resultatet visar att skoltrivsel i denna studie inte minskar med elevernas ålder. Alltså handlar det inte om, som i tidigare studier, att eleverna trivs mindre bra bara för att de kommer in i puberteten eller att stress påverkar dem.
Val och kompensation : En studie av lärares arbetssätt med materialet ABC-klubben
This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.
Kan evidensbaserad design användas i upprustningen av miljonprogrammet?
Between 1965 and 1975 a major housing project was carried out in Sweden to resolve a major housing crisis, the so-called one million housing program (Swedish: miljonprogrammet). To raise the standards and create a more attractive housing in these areas is currently a very relevant topic in Sweden.Evidence-based design is the process of basing decisions of the built environment on credible research and studies to achieve the best possible outcome. This method is primarily used in the healthcare sector to improve quality of care and reduce costs by creating healthy environments.The possibility of refurbish apartment buildings from miljonprogrammet using evidence-based design has been studied by means of an extensive literature review and a closer examination of the residential area, Husby in Stockholm, which has been chosen to represent the miljonprogrammet in its entirety. Furthermore, the evidence-based research has been limited to seven fields; nature, noise, color, wayfinding, safe environment, daylight and thermal comfort which has been assessed to be applicable on housing. In order to obtain a comprehensive overview of the different fields, four different subjects were chosen to investigate further within each field; research and studies, laws and regulations, constructional aspect and Husby.
Politikers syn på den regionala nivån : En jämförande studie av Västra Götalandsregionen och Norrbottens läns landsting
This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.