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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 23 av 178

Sportfans, sociala medier & UFC : En studie om sociala mediers inverkan på fandom

We aim to develop knowledge of how new technology, in this case social media, can contribute to how sports fans interact with their idols. Therefore our framing of a question is to present how fans experience their contact with mixed martial arts (MMA) & ultimate fighting championship (UFC) through social media platforms. To specify our study, we also have a supplement question with in which way sports fans uses social media.We have chosen to conduct a qualitative study consisting of interviews and data observations of websites, related to the organization UFC, to approach our main question. We have interviewed nine randomly selected people with one common interest - MMA/UFC. With an implant of theories, consisting of social media, fandom and lurking, on the result of the interview and website data, we try to come closer to a conclusion for our intention with this thesis.Our conclusion is that the interviewed fans express that through the usage of social media, they feel like they have come closer to UFC.

Begreppet samma eller likartad verksamhet : Sett utifrån ett delägarperspektiv

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

När lär flest mest bäst? : Hur förmågan att identifiera satser påverkas genom lärpersonlighetsanpassning

The main purpose of this C-essay is to answer the question: What have been the consequences and effects of the merit point system on language studies and the parties concerned (teachers, students and principals) during the school year of 2010/11?The merit point system is the result of a political decision and was implicated for the first time in the Swedish upper secondary school during the school year 2010/2011. Being a completely new phenomenon it is of great interest and importance to study its effects.The study in this essay also aims to verify, falsify or nullify two hypotheses very often referred to in the political discussions regarding the merit point system:The merit point system will replace affection and interest as main reasons for language studies in upper secondary school and cause a rectification amongst the students choices of additional courses.The merit point system will have a segregating effect upon society and make it harder for people to rise in society through education in the future.A verification of these hypotheses would imply the appearance of an increased rectification amongst students as well as an orientation towards an in the future more segregated society.The empiric material has been collected and examined with qualitative as well as quantitative methods (questionnaires and interviews) and belongs epistemologically to the phenomenological and hermeneutical traditions..

Moving pictures - En bransch i rörelse : En undersökning om svenska konsumenters betalningsvilja för nedladdning av film

Problem area and purposeNowadays, 2006, the downloading of music and movies is an increasingly more burning issue. But while the music industry has made great progress in using the Internet as a distribution channel the film industry has been at a standstill for several years. Recently however there has been progress in the form of a few film companies beginning to offer their customers legal ways to acquire films over the Internet. But with this progress one central question arises, which this report will try to answer; what are the important factors for selling films as the Internet moves from primarily being a information channel to also functioning as a distribution channel? The purpose is to examine what the consumers find important when purchasing film, and to establish to what degree there is a substitution effect between DVDs and downloadable films.MethodThe report is first and foremost based on an Internet survey with a total of 383 participants.

Framtidens bank : en studie av hur banker skulle kunna utformas med hjälp av användbarhet och social media

The retail banks are usually looked upon as conservative. Since the launch of internet banks in the 90's they have not developed much. Meanwhile the internet is developing in a fast pace and social websites are increasing in popularity. The purpose of this essay was to investigate how internet banking will develop in the near future based on interviews, literature and trend studies. With web 2.0 techniques the internet bank could develop to help the costumers take more informed decisions regarding their economic situation.

Underbart är kort?: En utvärdering av reklam- och upplevelseeffektivitet vid reducerad reklamtäthet i TV

The high and seemingly increasing degree of consumer avoidance and disliking of television advertising breaks should raise many questions for commercially financed television networks as it can be argued that benefits sought by both viewers [seeking a fulfilling viewing experience] and advertisers [seeking advertising effectiveness] are eroded by this effect. This thesis studies effects on advertising effectiveness [RecallBRAND; AttitudeBRAND; AttitudeAD] as well as on the viewing experience [SatisfactionPROGRAM/CHANNEL; Attitude PROGRAM/CHANNEL; IntentionPROGRAM/CHANNEL] given a reduced degree of advertising clutter. By conducting an experiment two breaks are compared, one having the standard primetime nonprogram time units (5 min and 30 sec *3?16minutes/hour) and the other the standard nonprogram content cut in half (2.45 min *3 ?8min /hour).Results show that the reduced breaks award advertisers with higher commercial effectiveness. Measures of RecallBRAND demonstrates no differences between the standard and the reduced break, implying a significantly increased likelihood to be recalled and an equivalently lowered risk to be forgotten in the reduced break.

Effekten av uteblivna miljöersättningar för anläggning av våtmarker

Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region Skåne län, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of Skåne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.

Personlighet, anknytningsstilar och mottaglighet för andras emotioner hos personer med och utan Asperger diagnos

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.

Risker vid svensk företagsverksamhet i Estland

All companies face risk in their daily business. Internationalised companies tend to experience higher risk due to for example unfamiliar business environment than companies that act only on the national market. Estonia became independent as late as in 1991 and is therefore a new interesting market for many companies in neighbouring countries like Sweden. Risks that are most apparent for an internationalised company are political risk, currency risk, capital and interest rate risk, business risk and credit risk. Our intention of this study was to find out how Swedish companies acting on the Estonian market faced the different risks when entering the Estonian market and how they value the risks today.

Att hjälpa andra trots risk : motivationen i det internationella biståndsarbetet

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

Generationsskiften inom skogsbruk och deras konsekvenser för naturvården

The attitudes towards nature conservation in forestry are based on the individual forest owner. The theme of the interviews is the opinion on nature conservation in forestry. The purpose of this study is to identify if there is any difference in attitude to nature conservation in forestry according to the age of the forest owner. The study discusses different factors that affect the private forest owners consideration of nature conservation and give an insight in different generations attitude to nature conservation. Other topics that are discussed is if future change of generation will change the consideration of nature conservation in Swedish forestry and what is needed to enhance the interest in nature conservation among forest owners.This study is the result of interviews with a number of forest owners in the county of Uppsala, Sweden.

Gymnasieelever och fostran av demokratiska medborgare : En enkätstudie av elevgruppers nivåer av moraliska och kognitiva utveckling.

This study is grounded in an interest in the Swedish Upper Secondary Schools? role as an educator of democratic citizens, with a specific interest in the moral and cognitive development of Upper Secondary School students. Development in these two areas is treated as results of citizenship education.The purpose of the study is to examine moral and cognitive development of students in Upper Secondary School to see if there are any structural differences to be found between the Upper Secondary School programs that are vocationally oriented and the programs that are preparing for further studies on higher levels ? since these differences have been both theoretically and empirically implied. The study is based on an enhanced version of Lawrence Kohlberg?s stages of moral development (with teachers? evaluations of students? capacity as a reference point of the students? actual level of moral development) as well as on Kieran Egan?s theory of development through the use of cognitive tools (as seen in five different ?shapes of understanding?).

Flås, svett och inkongruens - En studie om effekterna av träning och tematisk inkongruens på annonser

Previous research about contextual effects on advertising has mainly focused on the editorial context, while advertisements' broader context has been overlooked. This paper aims to take a broader perspective on advertisement context. Its purpose is to get an understanding on how physical exercise influence the effectiveness of print advertisements, and furthermore to look at the effects of thematic incongruence between ad and the physical environment. We hypothesize that physical exercise increase ad effectiveness through affective priming and that thematic incongruence is beneficial for ads' effectiveness, especially after training when awareness about the environment is higher. A 2×2 experiment was conducted in a gym, where each respondent was exposed to either an incongruent or less incongruent ad, before or after physical exercise.

Ungdomars synsätt på politik : - former, innehåll & uttryck

Abstract Youths and adolescents have for a long period of time, and at a high degree, beenabsent from the party political stage. The causes for this have been discussed inthis essay through a quantitative survey made in an upper secondary school class,consisting of some 19 subjects in the municipality of Kalmar. Tied together withrelevant literature and discourse on the subject, the essay has dealt with thepossible societal-, system- and individual barriers for political interest andinvolvement. Central questions for this essay has been for instance; age, gender,social background, geographical domicile, as well as the decline of ideology, theforms of current party politics, political interest, political engagement and soforth. The concluding remarks contain not only a mix of these barriers existing,not exclusively, for young and adolescents but different ground for them as well.On the one hand, there exist barriers which exclude youth from the conventionalpolitical life, but on the other, the more individualised youth of today, prefer to agreater extent not to participate under the conventional circumstances that partypolitics has to offer.

Byggnadsminnesförklaring : ett långsiktig hållbart skydd?

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

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