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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 4 av 178

Naturens p?verkan p? elever i skolan: En forsknings?versikt ?ver hur biologiundervisning utomhus p?verkar elever med fokus p? intresse

In the Western world the interest in science in schools is steadily declining. Focusing on interest is important to encourage students to lifelong learning which is a written purpose of the Swedish curriculum. This literature study examines if biology education outside in nature could be a part of the solution for this problem and the question of issue is how can education outdoor enhance students? interest for biology and what other aspects does this effect simultaneously? The method of block search was selected for addressing this question, utilizing the ERIC and ERC databases. The results show that situational interest increased with outside education due to aspects such as: novelty, hands-on, knowledge acquisition and social interaction.

Anknytningsmönster, copingstilar och stress inom relationsintensiva yrken : En kvantitativ studie rörande sambanden mellan anknytningsmönster, copingstilar och arbetsrelaterad stress

There has been a dramatic increase in long-term sick leave in Sweden, which largely depends on occupational stress. Occupational stress applies particularly in relationship-intensive jobs, which means that the individual works with a lot of contact or responsibility for other people. Research has shown that attachment is relevant to the choice of coping style and perception of stress in the workplace. The aim of the present study was to investigate the relationships between attachment patterns, coping styles and occupational stress in relationship-intensive jobs and to extend previous studies by adding the variables age, work experience and education in relation to coping styles and occupational stress. The study was in quantitative form in which 186 participants from various relationship-intensive jobs across Sweden participated.

Gymnasieelevers intresse för tecknade serier

This master's thesis deals with the interest in comics among students at the social science programme in an upper secondary school. The history of comics and the reading habits of comics have also been examined. For the completion of this study 54 students, 19 boys and 35 girls, took part in a questionnaire. The results of this statistical survey shows that the department of comics at Malmö city public library plays an insignificant role concerning the interest and reading of comics for the students. The main readings of comics for the students are in the daily paper, which resembles reading habits of adults.

Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

Gymnasieelevers inställning till lokal skolstyrelse med elevmajoritet : En enkätstudie

The aim for this essay is to investigate students attitudes to a local schoolboard with student majority to determin the level of functionality, relevancy and interest for this schoolboard among the students in a Swedish gymnasium in Örebro. This is done by distibution of a questionnaire form to a third of the students in the third grade . The results show that the attitudes overall amongst the students are positive, although the level of interest is low. One explanation for this low level of interest could be the lack of information from the school board to the students..

Det utvidgade reparationsbegreppet : Skattemässigt ofördelaktigt att vidta flertalet åtgärder vid ett tillfälle?

Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref.

Gotland ponies on extensive pastures ? a welfare assessment

Swedish farmers have the possibility to be subsidized by EU rural development programme for grazing animals on pastures to promote the biodiversity of flora and fauna. The environmental remedy sometimes does not allow supplementary feed and at the same time the Swedish Animal Welfare Act and the Swedish Agricultural Board?s regulations for animal welfare and protection states that animals, in this case horses, shall be fed with food of good quality and adapted for the species. The regulations also state that they should have an individual feeding regime that enables them to maintain a normal body condition. The aim with this master thesis has been to investigate if it is possible to keep Gotland ponies on extensive pastures, during late spring and summer and still maintain animal welfare. The horses were assessed every fourth week using a welfare assessment protocol developed in line with the Welfare Quality® project (submitted, Viksten et al) where physical, behavioural and resourcebased parameters were observed. Twelve one-year old stallions of the breed Gotland ponies purchased from different breeders were used in the study.

Politiska nätverk och Nord Stream : En möjlighet att vara med och påverka

AbstractPaper in political science, C-level, by Lars A Roos, spring semester 2007. Tutor: Susan Marton. ?Policy networks and Nord Stream.?The purpose of this paper is to examine how the government and interest groups have been working together to commonly prevent the building of a gas pipeline in the Baltic Sea. To do this, a comprehensive question how does the government and the involved interest groups work together in policy networks? has been broken down to three more specific questions: (1) Can the cooperation between the government and the interest groups be placed within the frame of a issue network or a policy community? (2) Has the cooperation between the government and the interest groups contributed to new tools for the government to prevent the gas pipeline? (3) If the answer is yes to the second question then, which are these new tools?My examination is a case study of the policy network that exists around the Swedish actors in the case of the Baltic Sea gas pipeline.

Beskattning av carried interest i riskkapitalbolag

Inom riskkapitalfonder är det vanligt med olika former av vinstdelningssystem.Under senare år har en problematik uppdagats vad gäller beskattningen av dendel av vinstdelningen som uppkommer vid avyttring av portföljbolag sombrukar kallas carried interest. Fokus vid diskussionen har främst varit i vilketinkomstslag ersättningen i form av carried interest beskattningsmässigt ska tasupp, antingen som inkomst av tjänst eller som inkomst av kapital. Skatteverketär av uppfattningen att carried interest är prestationsbaserat och att inkomstensåledes ska tas upp och beskattas som inkomst av tjänst hos de personer somutfört arbete som skapat mervärde i portföljbolagen. Andra är av åsikten attcarried interest, som hänför sig till avkastning på kapital, ska beskattas som enkapitalinkomst.Syftet med uppsatsen är att reda ut på vilka grunder beskattningen kan ske i deolika inkomstslagen. Frågan regleras inte uttryckligt i lag utan har i ställetöverlämnats till rättstillämpningen.

Varför slutar barn att sjunga? : En studie om barns sångutveckling ur ett genusperspektiv

The study deals with three questions concerning attitudes to singing: When does the joy of singing with girls and boys change to a feeling of ?I can not sing?? What is it that affects them? Are there any differences between girls and boys attitudes to singing?A questionnaire with 12 questions about singing was distributed to 5 girls and 5 boys in (Swedish) grade 1, 4 and 8. It turned out that the girls in the study ?play with singing? together or by themselves, while the boys are satisfied singing in school on music lessons. Because of this, the singing interest for boys gets lower and lower between 10 and 14 years.

?Fotboll är bara en världslig sak, det betyder inget för evigheten? Religionsvetenskapliga perspektiv på fotbollsintresse

This qualitative study examines if an interest in soccer can give the same meaningfulexperiences in a person's life as a religion would. Five soccer fans were interviewedregarding the meanings and impact of soccer in their lives. Two theories in the fields ofsport and religion were used to analyze the data: Antonovsky's sense of coherence (SOC)with its components meaningfulness, manageability and comprehensibility and Heelasand Woodheads "life-as" and "the subjective-life? derived from the concept "thesubjective turn". It was concluded that the interest in soccer affected the respondents?views of life.The respondents? personal identities were strongly associated with groupmembership, meaning that their interest in common with others was perceived to makeeveryday life meaningful and manageable.

Effects of Driver, Vehicle, and Environment Characteristics on Collision Warning System Design

The purpose of the present study was to examine effects of driver, vehicle, and environment characteristics on Collision Warning System (CWS) design. One hypothesis was made that the capability of collision avoidance would not be same among a driver, vehicle, and environment group with different characteristics. Accident analysis and quantitative analysis was used to examine this hypothesis in terms of ?risk? and ?safety margin? respectively. Rear-end collision had a stronger focus in the present study.

Studenters informationsbeteende och exemplet Studentkåren i Borås

The purpose of this thesis is to show students? information behaviour in everyday life and towards the Student Union of Borås. Methods of active information seeking and more random information encountering as well as information ignorance are of interest. The study focused on three issues; the first was to examine what information behaviour the students presented while acquiring information in their everyday life. The second was to find out what information behaviour the students had to acquire information from the Student Union of Borås.

Test av icke-kurssäkrad ränteparitet med fokus på riskpremien och möjliga förklarande faktorer

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

Barnets bästa i asylprocessen : En kvalitativ studie om asylhandläggarnas tolkning och tillämpning av barnets bästa gällande barnfamiljer

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

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