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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 11 av 178

Arbetsgivarvarumärken - En studie av Lindahl Advokatbyrå

In sectors with high skill requirements, recruiting is a core part of a company's development. Initially, the companies attract talented employees by creating an interest in the organization. Further, the challenge remains to match potential workers expectations with the company?s requirements and conditions. This is crucial since an unsuccessful recruitment involves high costs.

DANTE börjar på E... : en reflekterande essä om förskolebarns möte med skriftspråket

The children's ways of showing interest in writing and reading in pre-school have always fascinated me. The joy and pride they show when they start writing their own doodles and then eventually go on to write real letters and words, is a joy so see.The origin of this essay is based on Dante 3.5 years old. He wants me to spell my name so he can write to me. When I mention the second letter, Dante happily says "E, that's what my name starts with! From the other direction" I am amazed by his thoughts, and my enthusiasm for his knowledge knows no bounds. In the same moment I become aware of Alma, who quietly has seen my reaction to Dante's skills.

Naturvetenskap i grundskolans lägre åldrar : Om lärares förhållningssätt gentemot ämnet

This investigation is about how teachers in school can motivate and create interest for science among younger children. Teachers were interviewed about attitudes to their subject and how this affects their lessons.I have also tried to find out, both by interviewes but also by studying litterature, what the most important thing is to teach in science, which knowledge is necessarry in the future and why.My result indicates that teachers find science both interesting and important but at the same time they also think it is a difficult subject to teach even if they are educated. Both the litterature and the teachers in my study agree that knowledge in science gives us a chance to ask questions, take stands and solve problems and that this knowledge is important for us in our future..

Manga! Japanska serier och skaparglädje

This is a study of why Japanese comics, so-called manga, in such a high degree make Swedish readers eager to write and draw comics themselves, and what didactic implications this might have for teachers working in Sweden. To answer this, the author has put together a focus group of Swedish artists influenced by manga, and also used a questionnaire at two Swedish art schools, where young artists are taught how to draw in a manga style. The results show that it is the compelling storytelling and the focus on the characters that enthral readers about Japanese comics, but that it is the seemingly simple style that makes the readers think they themselves can master it. The fact that the interest in both reading and creating manga, almost completely overlap with the so-called period of oppression (between the ages of 11 and 14) when most students lose interest in creating art, is something that could and should be used in the Swedish educational system..

Mer är bättre än mindre - En fyrdimensionell undersökning om kampanjmaterials påverkan på butiksmiljön

The purpose of this study is to investigate the effect of using more promotion material to enhance the in-store communication of sales promotion. In the retail industry today the research regarding the benefits from using various in-store promotion materials is limited, thus this study was carried out to bring clarity to this subject. The study is carried out in two pharmacies and the design of the study was to add more promotion materials to one store, while keeping the other store in its normal condition and then let the stores change conditions after one week e.g. latin-square design. The data collection of this study consists of four different methods: sales data, a questionnaire with 182 customers, an observation study of 300 consumers and an eye-tracking experiment with 41 participants.

Körsång i skolan ? självklart eller inte? - En undersökning i Malmös högstadieskolor

Jag har gjort en undersökning om hur intresset för skolkörer ser ut på högstadieskolorna i Malmö. Jag valde att göra både en kvantitativ och en kvalitativ undersökning. Den kvantitativa undersökningen bestod utav enkäter och den kvalitativa undersökningen bestod utav intervjuer av två personer. Tyvärr är det mer än hälften av alla högstadieskolor i Malmö som inte har en skolkör även om intresset verkar finnas hos elever, musiklärare samt hos skolledningen. Skolan drabbas ständigt av olika nedskärningar och skolkörer har blivit ett ekonomiskt problem som skolorna oftast väljer att dra in på.Title: Choir activity in the school ? self-evident or not? - An inquiry at the secondary schools in Malmö.

Företagskluster och närhet i Katutura, Namibia : En studie kring småföretag, närhet och klusterfördelar

In Economic Geography, there has been a strong interest of how different forms of proximity impacts businesses. In addition, there is also a strong interest in business agglomeration, as a result businesses cluster together through physical proximity, networks and knowledge. In the development sector, there is a strong interest on how to best support the creations and growth of small enterprises.This essay emphasises on the business cluster formations in Katutura, a suburb to Windhoek the capital city of Namibia. It oversees the impacts of different types of cluster formations and their effects on the businesses. In addition, this essay will identify the main clusters in Katutura and state what makes them unique from each other and what is a common cluster feature.

The Colour of Service : En studie om färgers påverkan på hotellföretags servicelandskap & identitet

Colour has encountered to be a significant part in marketing, which advantageously can be used in todays competitive market. Therefore, the purpose of this study is to analyze the colours varying associations and present ideas how colours can affect the hotel business. In coherence with the purpose we deveoled the research question, which resulted in following: How can hotels affect their servicescape and identity by the help of colour?The study has a qualitative method that began in an empirical problem that has been tested against theory, which subsequently developed the research question. This implies that our study alternated between induction and deduction.

Konflikter -En kvantitativ studie om effekter av konflikter och konfliktstrategier på arbetsplatsen.

A quantitative study was conducted with the aim to investigate whether individuals use a specific conflict strategy when they are in a task conflict or a relationship conflict in their workplace. The study also examined whether individuals experience positive or negative effects of a task conflict or a relationship conflict when a specific conflict strategy have been used. Previous research explains the effects of task conflicts and relationship conflicts at the workplace (De Dreu, 2008) Likewise lifts the effects of the conflict strategies interaction, avoidance, and power and coercion (Hoerr, 2005; Meyer, 2004; Trudel & Reio Jr., 2011). However it does not tie together what the conflicts and conflict strategies have for effects together. This also means that it is impossible to discern if there is a strategy that is frequently used in a specific conflict type.

Private brands on special display

This thesis is concerning private brands on special display. ICA Gott Liv! was used as a study object and a latin square design was employed, using 2 ICA Kvantum stores. Two displays were built in order to compare which created the most awareness and interest, one with the best selling Gott Liv! product and one with four randomly chosen Gott Liv! products. The data was collected using triangulation, questionnaires, sales data and observations were conducted in the two stores. The results indicated that private brands works as well as manufacturer brands on special display and a display with four randomly chosen products creates more interest and higher sales than the display with the best selling product..

Do CEOs Get Paid for Performance?

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Examensarbete : examenskonsert & skiva : skriftlig reflektion inom självständigt, konstnärligt arbete

This thesis explores how art produced in the former GDR has been looked upon, handled and exhibited after the reunification of Germany in 1990. Swedish Art History has paid little attention to art in the GDR. The debate starting in the 50s between the spokesmen for abstract art and the defenders of figuration restrained for a long period the ability to look upon art from the GDR without prejudices. This led to a rejection of all figurative art in the GDR and sweeping judgmental attitudes, like it´s all ?kitsch?.

Är all reklam bra reklam?: Om hur konsumentgenererad reklam påverkar varumärken

Consumer generated advertising is a new phenomenon in the landscape of communication. Tools such as the Internet enable the consumer to create and spread messages for brands without the permission or control of the brand owner. We carried out a quantitative experiment to investigate the effects of how companies choose to handle these activities as well as how expectations of these consumer generated ads differ from traditional advertising. The findings show that strong brands may benefit from these activities if handled the right way and the brand owner adapts it?s reaction to the content of the ad.

En studie om ungdomars uppfattning kring demokrati, rättvisa & framtidstro i Värnamo kommun

In the end of the last century the interest for youth politics increased in Sweden. The causes for the increased interest were the more obvious youth politics questions and problems, for example the increased youth unemployment. In 1998 the government wrote down national goals and instructions for the youth politic work in a government bill (1998/99:115). This government bill describes how the youth politic work should be carried at a local level in the municipality.The purpose with this study is to investigate young people, in Värnamo kommun, view of their own situation. The study´s focus lies om three main concept; democracy, justice and faith in the future.

Den svenska kupongbeskattningen av utländska fondbolag och dess förenlighet med EU-rätten : Bör det svenska regelverket förändras

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

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