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10149 Uppsatser om Salary-based taxation - Sida 8 av 677

Physically based rendering - Ur en 3D-grafikers perspektiv

Det här kandidatarbetet undersöker hur Physically based rendering kan påverkar en 3D-grafikers arbete. Målet är att skapa förståelse kring physically based rendering och hur denna tekniken kan komma att påverkar en 3D-grafikers arbete. För att undersöka problemområdet skapades en virtuell miljö i 3D med hjälp av physically based rendering. Arbetsupplevelsen jämfördes senare med det tidigare arbetssättet. Undersökningen beskriver tidigare arbetsätt och hur arbetet har ändrats med physically based rendering.

Utgör Privata Militära Företag en tillgång eller ett hot mot den svenska Försvarsmakten gällande återrekrytering med soldaterna ur FS21 i huvudfokus?

Subject: Independent essay in War Science (15 points) which debate the question if PrivateMilitary Companies is an asset or a threat to the Swedish Armed Forces regarding rerecruitmentwith focus on the soldiers of FS21.That which is investigated is the general attitude amongst soldiers who have completed theirconscript duty according to the old conscript system and now is employed in order to conducta tour abroad with Afghanistan as area of operations. Further investigated is their attitudeagainst the Swedish Armed Forces as an employer, as well as the private sector whichwant/could benefit from the skills the soldiers is possessing. Could the soldiers se themselvesleave the Armed Forces before the contract has expired in benefit of private companies whichclaim they solve similar tasks.Purpose: The purpose with this essay is to contribute with knowledge about a number ofemployed soldiers? attitude against Private Military Companies. Further; if the soldiersbelieve the Armed Forces provide them as they think they deserve/ want in order to stay andnot leave their job in favour of PMC:s, and through it clarify what the soldiers value asemployees.Order of Approach, Method and Material: The method I?m using is a survey in whichsoldiers and squad leaders have answered the questions.

En studie av drivkrafter hos kinesiska medarbetare : ? ur fo?retags perspektiv

In 2009, the estimated number of residents in China was 1.331 billion, representing approximately 22% of the total world population. China is the world's most populous state and is in constant growth. This is also a market that offers huge opportunities. The major cultural differences between China and the rest of the world can often cause problems for companies that choose to expand in China. A major problem with the cultural differences is that Chinese employees feel that foreign managers do not understand the Chinese culture which is said to be the reason why Chinese people tend to change jobs often.

Fördelning av en kostnad utifrån olika rättviseteorier :

The increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.

Gåva av utdelning

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

Spelifiering ? ett nytt sätt att motivera

To have motivated employees is important for companies so that they are able to keep valuable competence within the organization. This report treats a relatively new concept for increasing the motivation of employees. It is however, a concept that gets more and more attention. It is called gamification.Gamification is defined as ?using game design elements in non-gaming contexts?, i.e.

Mångfaldsarbete : En jämförelse mellan privata och offentliga sektorn

The aim of this thesis is to study whether social welfare secretaries experience occupational pride and what affects this feeling. Previously made research indicate that occupational pride is essential for performance and work-related health. Research has also shown that social welfare secretaries often experience unhealthiness due to working conditions and a lack of professional self-esteem.This thesis is based on four qualitative interviews which have focused especially on critical incidents, according to the critical incident technique. This study has a hermeneutic, interpretative approach. As a theoretical framework, Pierre Bourdieu? s theory on social space and positions aswell as Aaron Antonovsky´s theory on Sence of coherence have been used. The result shows that the interviewed social welfare secretaries do experience occupational pride.

Lönemodellens påverkan på fastighetsmäklares balans mellan familje- och arbetsliv

Titel: Lönemodellens påverkan på fastighetsmäklares balans mellan familje- och arbetsliv.Nivå: C-uppsats i ämnet företagsekonomi, 15 hp.Författare: Desiree Apell och Liza MalmqvistHandledare: Maria Fregidou-Malama, Ernst Hollander och Pär VilhelmsonDatum: 2014 ? maj Syfte: Denna studie avsåg att förklara hur fastighetsmäklare upplevde att deras lönemodell påverkade deras balans mellan familje- och arbetsliv och i vilken utsträckning de ansåg att lönemodellen var stressande eller motiverande.Vidare avsåg den här studien att till viss del validera en framväxande teori, genom att besvara huruvida tre faktorer, kön, karriärambitioner och föräldraskap påverkade fastighetsmäklares upplevda balans mellan familje- och arbetsliv.Metod: Tillvägagångssättet för arbetet var kvantitativa studier i form av mailenkäter.Resultat & slutsats: Om respondenten kände sig motiverad av sin lönemodell upplevde de inte att lönemodellen påverkade deras balans mellan familje- och arbetsliv, dock ansåg de att de hade balans i livet. Flexibla arbetstider kan vara en faktor som bidrog till att respondenterna upplevde balans i livet. Individer som upplevde stress ansåg dock att lönemodellen påverkade deras upplevda balans i livet och ansåg även att de inte hade balans mellan familje- och arbetsliv.Förslag till fortsatt forskning: Studiens syfte samt forskningsfrågor behöver vidare forskning för att fastlås eller avslås. Även faktorn flexibla arbetstider bör studeras vidare för att fastställa om den bidrar till balans mellan familje- och arbetsliv hos fastighetsmäklare.Uppsatsens bidrag: Studien kan inspirera franchisetagare eller chefer inom branschen att utforma stabilare och bättre villkor för sina anställda utifrån vår studies resultat..

Socialsekreterare och stolt? : En kvalitativ studie om socialsekreterares yrkesstolthet

The aim of this thesis is to study whether social welfare secretaries experience occupational pride and what affects this feeling. Previously made research indicate that occupational pride is essential for performance and work-related health. Research has also shown that social welfare secretaries often experience unhealthiness due to working conditions and a lack of professional self-esteem.This thesis is based on four qualitative interviews which have focused especially on critical incidents, according to the critical incident technique. This study has a hermeneutic, interpretative approach. As a theoretical framework, Pierre Bourdieu? s theory on social space and positions aswell as Aaron Antonovsky´s theory on Sence of coherence have been used. The result shows that the interviewed social welfare secretaries do experience occupational pride.

Personaloptionsbestämmelsen : Beskattning av personaloptioner enligt den nya lydelsen efter 1 januari 2009

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

Ledning och övriga anställdas upplevelser av attraktivitet på arbetsplatsen "Mora of Sweden".

Ledning och övriga anställdas upplevelser av attraktivitet på arbetsplatsen ?Mora of Sweden? looks at how management and employees at the Swedish manufacturing company ?Mora of Sweden? perceive an ideal attractive company and what factors that determine one, as well as how these two groups perceive the situation at their own company. The main purpose of the essay is to compare the management?s point of view with that of the rest of the employee respondents? perspective. While doing so the author concludes that there are several factors such as how the employees feel about their physical working environment as well as their salary, of which the management lacks understanding or perceive differently and that there needs to be more of an open dialogue between the management and the employees..

Lean Produktion på mjölkföretag - fungerar det?

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

ATTITYDER, VÄRDERINGAR och INSTÄLLNING till FRAMTIDA ARBETSLIV : ?En kvalitativ studie med sex unga kvinnliga beteendevetarstudenter?

The purpose of this paper was to investigate what young behavioral science students, born in the 1980s, think is important in their future work life. The purpose has also been to investigate what attitudes the behavioral science students have towards their future work life, and what place work has in the young behavioral science students lives. After clarification of above, the aim has also been to compare the results with former research. Thereafter the purpose has been to investigate whether traditional work motivation and job satisfaction theories are applicable for young people today. The empirical material is based on interviews with six women who study behavioral science at various levels.

IAS/IFRS : ett regelverk för alla?

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

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