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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 7 av 178
Friskvårdsersättning och vårdpersonalens hälsa samt arbetsförmåga
Background:Public health is a concern of many important areas of society and it`s important that Sweden works with the health of the individual through the eleven public health areas. Health isn`t longer only a objective but even a resource. That`s why the society works with the health of the individual through a salutogenic perspective, about what can preserve or enhance the health of the individual.Aim:The aim of this study is to find out what the staff at a nursing home has views of what health can bring, and also study how health affects their ability to work. Also to study the employee`s apprehension of the wellness reimbursement that employer offers them.Material and Method:A qualitative method was used to obtain results from eight interviews with health care workers in Skåne. Interviews were transcribed and analyzed using content analysis.Results:For the interview person?s health means to feel good and be healthy.
Korruption och intressekonflikter : Hur hanteras offentliga intressekonflikter av den svenska lagstiftningen?
Officially, Sweden has a very low level of corruption and in 2008 topped Transparency International?s list in terms of the perception of a lack of corruption. However, on closer examination it would appear that the Swedish public sector is not as clean as the Transparency International list suggests. What appears to be relatively common and quite widely accepted in Sweden, especially in local government, are conflict of interest situations in which public officials use their position to obtain advantages for themselves, their friends and their colleagues, in particular with respect to public procurement. According to the Swedish constitution, the public administration shall be governed by the principles on legality and objectivity. Grave violations of these principles are deemed illegal and contrary to the penal code provisions relating to bribery, public misconduct and breach of confidentiality.
Agerar stora stater utifrån egenintresse? En studie om Frankrikes syn på frihandel.
AbstractLarge states are not as interdependent as small countries are. Due to the extent of the home market, producers in large countries can sell the greater part of their products at home. Accordingly large countries become less dependent of other states. Large states are consequently in a better position to promote their self- interests internationally than smaller states are. Applying this reasoning on a large state such as France I come to conclude that she probably exerts this policy of self- interest in an area like free trade.
Fyra barns erfarenheter via interaktion - ett nedslag i tiden
The purpose of my study is to examine how children through interaction are recognized and understood by other children and teachers at the preschool for one hour in the afternoon. This study gives voice to what young children in preschool do after snack. The overall purpose of this study is to find out what young children's experiences will be in preschool through interaction. The purpose of my research is to gain knowledge about how the time and opportunity for interaction exists between children 1;7-2;5 years, and educators as well as other children, and how this interaction appears during afternoon activities in the preschool.My research questions are:1) What experiences do children get in terms of their development of identity for one hour in the afternoon? 2) How does the interaction that the youngest children are involved in during the afternoon appear? And how long time does every occasion last? The study is based on the interactionist perspective and systems theory.
Bibliotek möter fritidshem
In Sweden, many children in compulsory school attend after-school recreation centres. All children are offered local after-school recreation centre attendance in the age 6-12 during their parents? work hours. Our aim with this Master thesis is to investigate how after-school recreation centres can use libraries to stimulate children?s own interest to read.
Skogsägarenas inställning till markberedning i västra Värmland
According to a press release from the Swedish forest agency in May 2014, western Värmland has the worst regenerations of forest result in the whole of Sweden. The scarification frequency is low in the area. AB Hilmer Andersson want´s to know if the private forest owners want to scarify more than is done today. Good regeneration is important for private forest owners so they can have a long term forest management and economics of their forests.
This academic study is done as an opinion poll. The purpose of the study is to see how big the interest of scarification among the private forest owner is.
Riskbedömning och riskhantering i samband med vägbyggen
The aim with this thesis is to investigate the risk management at the department Road construction, The National Road Administration Region Mälardalen. The aim is also to study how the risk management could be improved to better support the project leaders. Included in theses aims is to examine potential problems with the current risk management and to suggest changes. It is of utter importance to define the concept of risk, to study how risk can be measured and in which ways risk can be analyzed. In doing so, a literary study has be done and fourteen respondents has been interviewed.Risk is to be seen more as a concept than a quantity.
Flerspråkighet i förskoleklass : Förskollärares beskrivning av deras arbete med flerspråkiga barns språkutveckling
The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:- What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?- What do preschool teachers say about child's colloquial interaction?- How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of the interest the child has, the child can tell you and the other children what he or she know about the interest.
Intresseavvägningen i personuppgiftslagen - Det kommersiella intresset
Personuppgiftslagen (1998:204) är en lag som syftar till att skyddavåra personuppgifter. Huvudregeln i personuppgiftslagen är attsamtycke krävs från den som personuppgifterna tillhör för att de ska fåbehandlas. Till denna huvudregel finns det dock ett viktigt undantagsom stipulerar att om behandlingen är nödvändig får den utföras utansamtycke, om exempelvis ändamålet uppfyller ett berättigat intressehos den som ämnar behandla uppgiften som väger tyngre än denenskildas intresse av skydd för den personliga integriteten. När ettsådant berättigat intresse ställs mot den personliga integriteten blir enintresseavvägning nödvändig för att avgöra om behandlingen skallvara tillåten eller ej. Det berättigade intresset som upptar dennauppsats är det kommersiella intresset, som exempelvis omfattar ettföretags intresse av att behandla personuppgifter för att via direktmarknadsföring marknadsföra sina produkter.
Säkring av nettotillgångar i utländska dotterbolag - omfattning och samband
The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.
?Barnets bästa i första rummet? : Om diskurser och språklig praktik i diskussionsprogrammet
Childhood as a social category is under strucural redefinition. In this thesis the child and childhood are understood as socially constructed phenomenons. Focus is laid upon the construction of the concept ?in the best interest of the child? wich in The UN Convention on the Rights of the Child is defined as beeing the foremost important view to take into account when decisions wich affect children are made. As the thesis shows, a concrete and universall view of the best interest of the child is lacking in practice and would in many cases be unfortunate.
Röjningsförbandets betydelse för avverkningsekonomin i södra Sverige :
The aim of this work is to demonstrate how the net present value (NPV) at the time of the first thinning depends on the spacing after pre-commercial thinning, and show how net value from first thinning in same stand is influenced.
This study is performed with models based on non-distant dependent growth models for single trees. Two different growth models have been used, one for cleaning (pre-commercial thinning) and one for thinning. The first one yields stem density distributed over diameter classes. In the second one, (the thinning model), it is possible to choose when thinning should be done, the thinning method, thinning grade and numbers of thinning.
Företags investeringsutgifter för datorprogram : en inkomstskatterättslig analys
The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.
Upplevelser och hanteringsstrategier hos ungdomar med IBD. : en litteraturstudie
The purpose of this study was to describe how adolescents aged 12-18 years with inflammatory bowel disease experience their illness and what coping strategies they use to manage their illness and improve their wellbeing. The method used was a descriptive literature study, and the result of the study included 15 scientific articles. Our results showed that IBD affected the adolescent?s everyday life and social life with friends, family and activities. The adolescents also reported that they experienced a feeling of vulnerability, altered body image and that they saw themselves as different from healthy subjects.
Utan rödvin och körsång är livet inte värt att leva : Kören i människan
People have different hobbies. The people we are going to meet here share the same interest - choir singing. Singing together in different choirs is their hobby (leisure time interest).What brings them together is the singing, getting an opportunity to sing together with people they otherwise would not meet. In this essay you will learn some of the reasons behind the fact that choir singing is a big movement in Sweden (reasons behind choir singing having a great number of practitioners). You will get a direct link to the informants, without having to read answers that have been tampered with.