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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 20 av 178

Idrottspolitik i Västerbotten : En kvalitativ studie av politikers och tjänstemäns syn på idrottspolitik

This study was made in collaboration between Umeå University and Västerbotten sportsfederation. The study was aimed to find out how the municipalities are working with variousissues in the sports field. A subject of interest for this study was to see if the municipalitieswere implementing strategies in the sports field on determined goals by using policydocuments. Our study focused mostly on kids and youth that participate in organized sports inVästerbotten. Other aspects of interest in the study were economics in sports, how youthsports should be organized, and segregation in sports due to financial factors.

Från hemförlossning till barnbördshus. Läkare och barnmorskors syn på förlossningsvårdens hospitalisering vid sekelskiftet.

The hospitalization of childbirth and maternal care in Sweden is from an international perspective quite unique. It was implemented already in the beginning of the 20th century and fully mainstreamed by the 1960?s. This essay examines the professional discussions of midwives and doctors as depicted in their union?s membership papers, during the hospitalization period.

Det regionala partnerskapet - ett verktyg för Skåne att samverka?

Because of a more globalised world the national states have been forced to make structural changes at both national, regional and local level to cope with different challenges. The regional community has become an important area which has resulted in a policy of more self governing, both for the regional and the local level.The aim of the thesis is to study the relation between regional and local level in the partnerships organisation. To fulfil the aim of the thesis, a case study of Region Skåne is used. The analyse is based on expressions such as cooperation, conflict, power and influence.The result of the thesis confirms that the opinion between the regional and the local level is very different. The representatives from Region Skåne experience the cooperation as quite good because it creates an opportunity for discussions and a possibility to learn from the other actors which in turn creates a qualification in the exchange of knowledge.

Det är som ett äktenskap - det kräver underhåll för att fungera : En uppsats om kommunikation som en lärandeprocess och om värdegrundens betydelse för kommunikationen mellan LFV och interkontinentala flygbolag

Syftet med studien är att är att studera skillnader i mottaglighet för emotionell smitta, anknytningsstilar och personlighets drag så som temperament och karaktär är hos personer diagnosticerade med Asperger jämfört med personer som inte har någon diagnos. Ett annat syfte är att studera samband mellan emotionell smitta, anknytningsstilar samt personlighetsdrag såsom temperament och karaktär. Åttioåtta försökspersoner deltog i enkät studien varav femton personer hade en Asperger diagnos och resterande sjuttiotre inte hade någon diagnos, i enkäten fick de svara på 293 påståenden som involverade emotioner, anknytning och personliga temperaments och karaktärsdrag. Samband och skillnader mellan grupperna undersöktes sedan. Resultatet visar att det existerar skillnader mellan grupperna.

?Att man tagit dom på allvar är nog det viktigaste av allt?. Folkbibliotekariers uppfattningar kring bemötande utifrån ett allmänetiskt och yrkesetiskt perspektiv

The aim of this master thesis is to study the relationship between general ethics and professional ethics, to attain an understanding of which values that are given priority in the profession of the librarian regarding personal encounter towards library users. The posed questions are: How can fundamental ethical principles be understood through the view of public librarians? How can policy documents regarding librarian ethics be understood through the view of public librarians? How can policy documents regarding librarian ethics be problematized in relation to fundamental ethical principles? We used four focus groups consisting of public librarians. Three theoretical frameworks create the base of the analysis; four fundamental ethical principles, ethical guidelines for Swedish librarians and recommendations for Swedish librarians in the reference service. Three main issues emerge in the study; equalistic personal encounter where the principle of justice is emphasized but also problematized, library users? integrity which mainly coincide with the principle of autonomy and finally the librarian?s professional role which are being defined by librarian specific competence to refrain violation of the principle of injury avoidance.

Jobbgarantin för ungdomar : En studie kring deltagarnas upplevelse av jobbgarantin för ungdomar

Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.

Den vägda nyttjandeperioden och dess effekter på utvalda finansiella nyckeltal: En studie av bostadsrättsföreningars avskrivningstider på byggnader

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

Strategiska partnerskap mellan banker och byggföretag. ? En studie av Stockholms aktörer.

This study is an initial attempt to investigate the relationship between banks and developers in Stockholm and its regions. It gives a good impression about the field of construction and project developments in terms of the finance and the negotiations associated with these types of projects. Main actors of the Stockholm?s construction financing market were of major interest for this study. On this regard, the relationships and ramifications of this group were investigated by using a qualitative and quantitative research method.

Beviskraven för förbättringsutgifter på privatbostäder : Rättsläget efter 2002 års Regeringsrättsavgöranden

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

Utvärdering av åtgärdskartor för bostadsrättsföreningar : ett verktyg för val energieffektiviseringsåtgärder

The municipality in Uppsala has set up goals for the future work concerning climate-and energy issues. As one way to achieve these goals the municipality started aproject called Uppsala climate protocol. During one of the project meetings anabatement map was presented. The map showed what savings in carbon dioxide andmarginal costs for different actions can be made. Statistics show that 40 % of thepopulation in Uppsala lives in a condominium.

Risk för bostadsägare - en analys av risken vid förändringar av ränta och elpris

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.

Vård av arbete : En undersökning om work-life-balance, jämställdhet och genus

Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.

Förutsättningar och Avsättningar för Biogas för Gröna Vessigebro : Version 1.0

The community Vessigebro, in Falkenberg and its surrounding areas housing one percent of all dairy cattle and two percent of all pigs in Sweden. This means that there is a large amount of manure as a basis for producing biogas in the area. A number of farmers have therefore formed a cooperative named Vessigebro biogas and started the project Green Vessigebro, with the goal of creating the conditions for a more profitable and more sustainable agriculture production.The study deals with the conditions and sale opportunities of the feasibility study Green Vessigebro. The study has looked at the work that was previously carried out for the biogas that could be produced on the farms in Vessigebro, The main pipeline for natural gas on the Swedish west coast and its operators, the Swedish Competition Act , Electricity Act , Natural Gas Act, the District Heating Act , Sustainability Act , previously proposed measures, municipality interest in biogas from Vessigebro , possible collaborations, possible sale opportunities and perform calculations with data from the municipality Ljungby for a suggested transportation of biogas between Vessigebro and Ljungby.The study shows that there are several interesting sale opportunities for biogas from Vessigebro. The production and use of biogas in Sweden is increasing and the trend seems set to continue.

Demokrati och den retoriska kunskapens potential : Ett retoriskt perspektiv på deliberation

This study investigates the potential of a rhetorical theory of knowledge to expand beyond its own domain and into political theory, specifically theories of deliberative democracy. Despite the increasing interest in communication in democratic theory in the last decades, the majority of theorists have not turned their interest towards rhetorical science. On the contrary, theorists often regard rhetoric as dangerous and incompatible with the deliberative ideal of reason. The aim of this study is therefore to defend rhetorical science by investigating how the rhetorical theory of knowledge ? as it is presented by Chaïm Perelman and Oldbrecht Tyteca, and further developed by Mats Rosengren and Maria Wolrath Söderberg ? can contribute to the understanding of deliberative democracy.

Skulle du spela vidare? : En analys av narrativ och spelmekanik i episodiska spel

Episodic gaming is a relatively new phenomenon, that hasn?t been as extensively explored as other areas in game research. In this paper we research how episodic narratives and gameplay engage players compared to regular continuous storytelling. By exploring this we get a better understanding of how to design games that captivate players to the point of them wanting to play the next episode.  A user study is conducted where ten players play two episodes each of an episodic game. We apply observations and interviews to capture a large amount of empirical data.

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