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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 24 av 178

Villkorslös Solidaritet? Om intresseheterogenitet inom Europafacken

This thesis deals with the supranational organization of European trade unions. The European trade union movement is, via its umbrella organization the ETUC, an institutionalized social partner within the European Union. The ETUC is a very diverse organization with great potential of conflicting interest among its members. This thesis therefore seeks to explore the dynamics and interest heterogeneity of the ETUC. Drawing on previous research and literature it formulates a number of hypothesises to test what variables that influence the member organizations policy preferences (i.e.

Skatterättslig genomsyn : tillämplig eller inte

För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger  steget efter, lagstiftades det om en generalklausul mot skatteflykt.Legalitetsprincipen kommer även till uttryck inom skatterätten, ingen skatt utan lag. Detta upprätthåller rättsäkerheten och leder till att skattskyldiga kan förutse de skatterättsliga konsekvenserna av olika rättshandlingar.Generalklausulen har ansetts vara svår att tillämpa vilket lett till att det genom praxis framkommit principer om genomsyn. Skatteverket verkar vara av den uppfattningen att det finns en skatterättslig genomsynsmetod. Denna metod förbiser de civilrättsligt giltiga avtalen och ser till den ekonomiska innebörden och beskattar förfarandet därefter.

Hedging Core and Non-Core Risks: Evidence from Forestry and Paper Industry

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

Spelfilm i historieundervisningen : Nio lärares användande av spelfilm i historieundervisningen samt en analys av praktiskt, pedagogiskt användande av en spelfilm

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..

Förändrade konkurrensstrategier vid branschutvidgning : En jämförande undersökning av tre hotell i Stockholms innerstad

People in Sweden and in Europe have been traveling a lot more lately. Because of the economic boom that has been in a lot of countries people do have more money to spend. Sweden and especially Stockholm has lately become a very popular destination. Also big congresses and business meetings like to choose Stockholm for their meetings. The capital as it looks today does not have the capacity to let all those people stay at the hotels at the same time.

Förändrade konkurrensstrategier vid branschutvidgning : En jämförande undersökning av tre hotell i Stockholms innerstad

People in Sweden and in Europe have been traveling a lot more lately. Because of the economic boom that has been in a lot of countries people do have more money to spend. Sweden and especially Stockholm has lately become a very popular destination. Also big congresses and business meetings like to choose Stockholm for their meetings. The capital as it looks today does not have the capacity to let all those people stay at the hotels at the same time.

Statsrådsfilmer på Regeringskansliets webbplats : Hur kan de uppfattas?

The intention of the essay was to see what Web users? comprehension might be when watching four videos that are published on the Swedish Government?s Web site. One video contains an interview with Lena Hallengren, Minister for Youth Affairs of the Swedish Government, and in the other three Ulrica Messing, Minister for Communications and Regional Affairs of the same government, gives speeches about the governmental issues she is responsible for. The comprehensions that were examined are those concerning the forms of presentation of the videos, the ministers? appearances, the videos abilities to create and maintain the Web site visitors? interest, and the visitors? behaviours and conducts while being in contact with the Web site.

Detection of interesting areas in images by using convexity and rotational symmetries

There are several methods avaliable to find areas of interest, but most fail at detecting such areas in cluttered scenes. In this paper two methods will be presented and tested in a qualitative perspective. The first is the darg operator, which is used to detect three dimensional convex or concave objects by calculating the derivative of the argument of the gradient in one direction of four rotated versions. The four versions are thereafter added together in their original orientation. A multi scale version is recommended to avoid the problem that the standard deviation of the Gaussians, combined with the derivatives, controls the scale of the object, which is detected.

Aktiv Förvaltning, ett smart val? : en jämförelse mellan aktiv förvaltade svenska aktiefonder kontra index

Interest for Mutual funds has been enormous in Sweden and since 1970 has savings increased from 300 million SEK to about 900 billion SEK. An important reason for this increasing is the strong development of the stock markets has got and, the impairment of the public pension and the increasing of necessity of the private saving..

Svamparnas roller i svenska barrskogsekosystem : hur ser kunskapsläget ut hos några olika grupper människor?

Fungi are everywhere around us and recently, there has been an increased interest in their role and importance in the forest. The fungi have several strategies to acquire energy and nutrition; one example is a mutual symbiosis with trees and plants - another being dissolving organic materials. Attempts have been made to better understand the circulation of nutrition in coniferous forests, and how fungi cooperate. Trees and plants have adapted with mycorrhizae and are now interdependent which is important to consider in forestry. A great number of fungi depend on dead wood and old trees to set fruiting bodies and spread further. These fungi also create environments for other species, such as birds and insects. The vegetation of a forest is determined by a series of factors; tree species, how old the forest is, soil type, as well as the ability of the fungal spores to spread and establish. Furthermore, in determining vegetation, the fungi?s ability to compete in the soil matters. These factors are nearly unexplored. Researching fungi knowledge and interest, a survey was distributed to five groups of people. The groups included forest owners, high school teachers, high school students, senior citizens, and a fifth group - ?o he ? - consisting of people of mixed ages and backgrounds.

Kreativa lösningar : En kvalitativ undersökning om att polisanmäla hedersrelaterat våld mot barn inom socialtjänsten

The purpose of this study has been to investigate how socialworkers describe their attitudes towards reporting childabuse to the police and if they make different decisions when they believe the violence to be honour related and how they handle these questions. The main questions are; How does socialworkers describe their and their colleagues attitudes towards reporting childabuse to the police and when do they believe they should report? Do they describe honourviolence as a specific kind of violence that should be lifted and in what way does it affect their work? The study is written from a legal sociologist perspective with a qualitative approach. Four socialworkers were interviewed and the interviews were analyzed with an anti-racist theory and with the theory about freedom of action.The conclusions is that the socialworkers mostly report childabuse to the police when the violence is physical. This means that children who describes to be subjected to psychological violence, including honourviolence, has poor legal security.

"Det är mesigt att läsa om musik": En studie av musikintresserade människors informationsvanor

The aim of this thesis is to investigate what information needs arise from the interest in music, which sources are preferred, how this information is sought and what part does the public library play in providing music materials. Brenda Dervin`s Sense-Making theory is what serves as a theoretic framework for this study. A qualitative approach was undertaken in the investigation and nine interviews were conducted with people interested in music. Findings indicate that different ways of acquiring information are used depending on the situation in which the information is needed and also what kinds of music people prefer. The main findings of this study suggest that people interested in music are keen to constantly discover new music to perform or listen to.

SYNS VI I SVERIGE? : En rättssäkerhetsstudie om barn i migrationsprocessen

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

"Om man inte gör det på Facebook" : Ungdomars uppfattning om sociala medier som demokratiagent

The purpose of this essay is to explore how social media affect the political orientation and commitment of youths. Three scientific questions highlight the purpose from different angles. The didactic perspective is discussed in the initial and closing discussion, and is analyzed in the corresponding chapter. Two methods are involved in the study; one survey and one interview with a focus group. The survey had a total of 98 respondents from four different classes, all in the first grade of upper secondary school.

Att tala är visst guld : Stammande individers attityd till stamning

SammanfattningSyfte och frågeställningarDet övergripande syftet med studien var att kartlägga stammande individers attityd till sin egen stamning och stamning i allmänhet.- Hur påverkar stamning individens agerande i olika sociala situationer?- Skillnader i upplevd hälsa hos individer med lätt respektive svår stamning?MetodStudien baseras på enkäter. Målgruppen bestod av stammande individet från hela Sverige. Åldersspannet låg spritt mellan <20 år till >60 år, där 21-30 år stod för störst deltagande. Enkäterna besvarades online och automatisk inlagring av data skedde i Google Docs.

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