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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 16 av 178
Hur bemöts Kina i Afrika? : En mångdimensionell idealtypsanalys av Sydafrikas, Zambias och Zimbabwes bemötande av Kinas ökande ekonomiska intresse
The outset of this study is to contribute to the literature concerning China?s increasing economic interest to engage in the African context, its economies and resource abundandce. The overarching research problem is that the approaches held by the respective African state entities may facilitate increasing development gains for the recipient state of this economic interest in principle. To adress this research problem the study is undertaken by conducting a comparative case study where three cases/states, with presumably diverging economic and political status, are likely to effect their overall state approaches differently.Research questions, which are addressed by the creation of an idealtype analytic matrix, concern whether the states of South Africa, Zambia and Zimbabwe take on a more ?permissive? or ?restrictive? approach towards China?s economic interst and whether the approaches can be looked upon on both aggratege and case/area-specific levels.The main findings are that a clear tendency of the ?permissive approach? may be noted on a aggregate level for all cases.
Riskkapitalägande i den svenska välfärdssektorn - kortaste vägen till (skatte-)paradiset
This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..
Identitetspresentation på Instagram : En studie i användares upplevelser och attityder till sin identitetspresentation på Instagram
In recent years, the internet has exploded of images. Not at least in the popular photo-sharing network Instagram as one of the fastest growing social network for the moment. Millions of people around the world share pictures and expose themself for friends and family. We were therefore interested in which experiences and attitudes users have towards their identities in relation to their self-image and self-presentation on Instagram. Furthermore, whether they in general have a primary interest in using Instagram as a tool to experiment with images to present their identity on Instagram, in which way they approach their Instagram follower?s expectations on how they present themselves on Instagram and if they are aware of any strategies in their self-presentation on Instagram.The result of this study is the fact that our respondents thinks that they do not intend to have a primary interest in experimenting with images on Instagram to present their identitiy, it is rather something that comes naturally in how they present themselves on Instagram.
Räntefria lån : Det rätta sättet att låna?
Syfte: Syftet med detta examensarbete är att undersöka hur räntefria lån fungerar och är det i längden det bästa sättet att låna pengar på. Ger en räntefri bankverksamhet ett mer rättvist samhälle? Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod då vi har haft en intervju och inga data som är mätbara. Vår intervjumetod var ostrukturerad då den intervjuade hade chans att styra hur intervjun artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga.
En åkattraktion till det förflutna : att bruka det förflutna för en upplevelse i samtiden
This essay discusses the use of history, and primarily how the current Swedish society perceives and uses the Viking age. The analysis is based on a literature study as well as a case study of the planned theme park in Fullerö north of Uppsala, Sweden. The aim of the essay is to understand the regional debate which arose in media regarding the planning of Fullerö Park and how it reflects the contemporary use of history. Research about the use of history has become increasingly common in recent years and deals with how history is actively being used in society in order to meet its existing needs. These needs varies among different groups and individuals and results in a multitude of usages, where the interests of the different actors may be contradictory.
Vad påverkar företagens (o)intresse att välja biogasfordon?
Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.
The petrol station ? a hot spot along the road
The increased travelling of today makes nodes along travelling routes more and more important. This is very much the case of petrol stations. They constitute important nodes in the road network, filling up thirsty fuel tanks and hungry stomachs, guiding road users and providing vehicle-services. In this thesis the role of the petrol station for road users was investigated in order to find out if the petrol station was a potential hot spot. We performed an ethnographic field study at a petrol station and found that a great number of visitor activities took place at the petrol station.
Fortsatt gran eller självföryngrad björk efter stormfällning? : en ekonomisk analys
The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district.
The aim of this master thesis was to present an economic analysis of Norway spruce versus
birch.
Samtal med och om bokstaven. Att ta fram ett teckensnitt
The background to this project came from my interest for letters and how to make a typeface. The result is the lowercase letters for this typeface, and the journey to learn the process of making it..
Beskattning av carried interest : Riskkapitalbranschens ersättningsform och dess plats i gällande svensk skatterätt
In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.
Matematiska arbetsmetoder : En kvalitativ undersökning om undervisningsmetoder i förhållande till nationella matematikprov
The purpose of this study is to provide a description of how mathematics teachers in grades 3 choose to work with mathematics and how it affects of student performance in national tests. The categories I will use are outdoor education, textbooks, learning materials and problem solving. Laboratory materials can be everyday materials and educational materials in which pupils have an abstract understanding of the subject. This survey was conducted through interviews and observations. The survey was also conducted in relation to student performance in national math tests.
?Religion som vägledning, försvagad och problematiskt? : ? En studie om gymnasieelevers resonemang kring religion och religionskunskapsämnet
Abstract This essay has grown out of an interest for the subject of religion and religious education for upper secondary pupils in Sweden. Our society is characterized by cultural, religious and secular diversity, which also reflects in the classroom where individuals with different religious preferences share space and participate in discussions. One of my aims is that this essay can be a contribution for future studies in the religious field. Previous research has shown that Swedish pupils increasingly lose interest in the subject of religion (on a personal level but also more in general). There is a possibility that this picture might have changed since these studies where done, and that is what I want to investigate in this essay.
Bokprat pågår. Läsmiljö vid bokprat i samband med ett läsprojekt i skolan
This masters thesis examines the reading environment during "booktalk", with special reference to a reading project in compulsory comprehensive and upper secondary schools in Stockholm. The main question is: What does the reading environment look like during booktalk? Three questions are asked: Which factors affect the reading environment? Which are the conditions concerning book selection and book availability? How do the librarians perform as enabling adults? Different groups of pupils, together with their teachers and the librarian, are studied during booktalks in five schools. The study uses a qualitative approach, which takes the form of open observations during 15 booktalks and one interview with the two librarians involved in the project and studies of literature. The theoretical framework is Aidan Chambers theory relating to reading environment and its effects upon the reading process.
Erosionsskydd i strandzoner :
Erosion in coastal areas is a common problem all around the world. The range of the problem depends on several factors, i.e. type of bed-rock and soil, wind and wave climate. Another factor is whether the area is of high interest, i.e. if the area is important for tourism and recreation, if there are houses and other buildings close to the shoreline or if it is a site of special scientific interest.
Multikriterieanalys av potentiella konflikter vid markanvändningsplanering - Naturstenbrytning i Lysekils kommun
The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.