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10149 Uppsatser om Salary-based taxation - Sida 22 av 677

Butikschefers strategier kring hälsa och hälsoperspektiv : En studie inriktad på godis och läsk

Summary                                                               Overweight and obesity in Sweden and in the rest of the industrialized world continues to increase. This results in increased costs both to society and the healthcare system. Part of this development is the increasing consumption of sugar and that is what should be restricted to tackle this growing social problem. Part of the increased consumption of sugar in Sweden was the launch of pick and mix ingrocery stores.  This study aims to examine how store managers look at their public health responsibilities, and investigate how managers of grocery stores think about health and health aspects in general and about the sugar consumption in particular. Semi-structured "face to face" interviews was used to collect data and seven grocery store managers participated in the study.

Synt och sånt : Datorbaserat musikskapande på folkbibliotek, en studie i förutsättningar och praktik

Recent papers and bills from the Swedish Government deal with the possibilities  of giving all Swedish citizens the possibility of their own creative actlvities in the cultural sector. This work is about where such actlvities shall be placed in order to make them obtainable  for all. As an example of creative work this work takes computer-based music-making. At the public library in Odense, Denmark there is a weil functioning sound workshop where the public gets the opportunity of making music with some assistance from the staff. This work shows  that also in Sweden  the public libraries are the most suitable  institutions  for placing studies for computer-based music-making  for the public depending  on the public libraries'  traditions in adult education.

Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The Role of Most Favoured Nation Treatment

Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatmentAuthor: Andreas HelmerssonSupervisors: Cecilé Brokelind and Rikard LarssonProblem discussion and problem Formulation: The recent year?s rapid increase in foreign direct investment (FDI) is a clear indication of increasing globalisation. In order to stay competitive companies must take advantage of talented people, new technology and new markets around the world. Not only companies but also countries and regions, such as EU, need to take advantage of globalisation and the advantages that come with the increase in FDI around the world. Studies have shown that FDI does not only make companies more competitive but it also stimulates the economic growth of the region where the FDI takes place.

Lärares motiv att bedriva utomhuspedagogik

The purpose of this study was to gain a deeper understanding of teacher´s motives to engage in outdoor education in their teaching. A qualitative approach through interviews was used and a total of eight teachers were interviewed. The result showed that there were several motives to engage in outdoor education. These motives were divided into three main categories which were: to engage in outdoor education from teacher`s interest, to engage in outdoor education based on teacher`s perceptions of children's needs and to engage in outdoor education based on external factors..

Klassrelevans -Föreställningar kring klass på Lunds Socialförvaltning

This thesis is based on the conception that class is relevant. The thesis discussesclass relevance and consciousness of class amongst personal at the department ofsocial welfare in Lund.I have studied different theories of class from Karl Marx, Max Weber and PierreBourdieu. The study´s empirical survey is based on interviews with the personalat the department of social welfare in Lund. Then I have applied their view onclass on models based on the theories mentioned above.Out of my analysis I can draw the conclusion that the consciousness of class ishigh and that the applied models matches the interviewed personal. An importantaspect is that class perspective is bound to class.

K3 eller K4 - Vad styr valet av redovisningsregelverk?

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna

SammanfattningFör att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa växthusga-ser. Den enda av dessa mekanismer som i nuläget är aktiv, är handeln med utsläppsrätter som hänför sig till utsläppen av koldioxid.Eftersom EU är part i Kyotoavtalet antog Europaparlamentet och Europeiska Unionens råd ett direktiv (2003/87/EG)(handelsdirektivet) för att uppnå de åtaganden som antagits i protokollet. Handelsdirektivet implementerades i svensk rätt genom lag (2004:1199) om handel med utsläppsrätter. Innehavet av en utsläppsrätt medför en rätt att släppa ut ett ton koldioxid. Enligt handelsdirektivet skall 95 % av utsläppsrätterna delas ut gratis till utvalda företag med höga nivåer av utsläpp.

Sexköp och fiskmetaforer - En diskursanalys av prostitutionsdebatten 1993-2011

"A discourse analysis of the debate on prostitution 1993-2011" The aim of this essay is to investigate how prostitution is constructed in the debate. The analysis is based off debate articles from four of the biggest Swedish news papers. Articles from two periods of time has been chosen, 1993-1999 and 2008-2011. The specific periods were selected because they revolve around the Swedish ban on the purchase of sexual services in 1999, and when it was evaluated in 2008. With a constructivist aim based on gender research, the themes and subject positions of the debate are explored via discourse analysis.

Valfrihet eller solidariskt ansvar? : En kvalitativ fallstudie av Socialdemokraternas ståndpunkt i ebo-frågan mellan 1994-2009

The objective of this undergraduate thesis is to study the Swedish Social Democatic Party?s standpoint of the law allowing asylum seekers to choose where to live (ebo) between 1994-2009. The study?s empirical material is being based on official documents from the Swedish Parliament, which is being analyzed by a method called ?process-tracing?. A research question has been formulated to supplement the objective:What arguments has the Swedish Social Democratic Party expressed pro and con the law of ?ebo?? The study?s theoretical framwork is based on two theories which explain incentives behind parties? decision-making, strategic or ideological, on three arenas. As the law was ratified the party took a positive standpoint, but later shifted to become stricly against it.

IT-konsultens konsultationsprocess

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible.

Volontärarbete : -God gärning eller hobbyverksamhet?

The purpose of this study is to use a qualitative approach to highlight the western involvement in Thai orphanages and, on basis of Western moral development workers and volunteers, enlighten how Western colonial heritage can be recreated in the humanitarian economic aid.The study is based on the recent tsunami disaster in 2004 which led to a huge voluntary effort by Western volunteers and organizations who wanted to rebuild the country. Now, seven years after the disaster, the country has recovered well and thanks to a strong turism, and industrial growth, the country has now reached the position of a middle income country with regional power.The study presents a selection of previous ressearch in the area from different critical perspectives. It is a field study based on qualitative interviews with six informants that highlights the individual engagment in humanitarian assistance. Theories based on Post-colonialism and globalization have been used in order to analyze and reach the result of this study..

Wallenius waters AOT luftrenare

This bachelors thesis was made forWallenius Water AB to develop a basisfor an Airpurifier prototype. Wallenius Water isone of the world's leading environmentaltechnology companies engaged inchemical-free water treatment based onUV-radiation. The thesis aim was toproduce a basis for a prototype that canbe used in three applications:Standalone, RAS systems and ventilationsystems. The work includes anintroductory description of the theorybehind AOP technology based on aliterature review on the subject. Asurvey of products currently on themarket and a product specification hasbeen used as the basis for thepreparation of a number of concepts inthis report.

Wikipedia : Informationspublicering på Internet ur ett genus- och maktperspektiv

This essay is about publishing on the Internet and aims to understand the differences between publishing information on the webpage Wikipedia (Swedish version) in contrast to other information pages on the Internet, for example blog, discussion pages, homepages etcetera. The study is based upon an article which described that 90% of the information publishers at Wikipedia belongs to a small elite of white, western, well educated men between the age of thirty to thirtythree. This study examines why people who does not belong to this heteronormativity publish information in other Internet places but not at Wikipedia.Wikipedia is an open source site, where anyone can publish and are even encouraged to do so and is often described as an utopian dream of the digital democracy, so why don´t people express themselves on Wikipedia? The method is based on two discussion groups, which are compared and analyzed. The study is based upon theoretical competence within feminist theory and conceptions such as intersectionality, heteronormativity and digital divide as well as theories about digital devices and social order.

Riskpremien, vad ska man tro? : En studie med facit i hand

The market risk premium is one of the most important parameters in finance. Its value and the ways to calculate a risk premium for the market is a widely debated subject. This thesis examines numerous ways of calculating a risk premium for the Swedish market with regard to how good an estimation they make of a real risk premium. Estimations based on historical periods ranging from 20 to 85 years is calculated as well as a premium based on forward-looking estimates. The real risk premium is solved out for a selection of companies and an index with the help of CAPM.

SAS EuroBonus ? Tillgång eller skuld?: En fallstudie av hur värdet av ett lojalitetsprogram påverkar internprissättningen

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

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