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280 Uppsatser om Taxation of damages - Sida 9 av 19
Att återställa en naturlig ordning : skogshistoria och restaureringsbränning i Långsidbergets naturreservat
During the late 1800s fire suppression became increasingly effective in northern Sweden which led to decreased areas of fire-disturbed woodland and successive changes in the structure of forests. In the long run this can pose a serious threat to fire-dependent and fire-favored species. Today some fire-prone forest reserves are burned as a nature conservation act. Often partial cuttings are made before burning, with somewhat different motives. The purpose of the study in Långsidberget nature reserve was to give a general picture of forest history and its affect on today?s forest condition, and to show how partial cuttings affect burning conditions and results.
Långsidberget is located close to areas that were colonized during the Middle Ages.
Autonomi och gemensamma strävanden
The liberal state, it has been argued, must be neutral between different conceptions of the good. Embodying ideals such as fairness and impartiality, state neutrality is intuitively appealing, but working as a restraint for state actions it is somewhat unsatisfactory. People make mistakes about their lives and people live less valuable lives than they could do. To then restrain the state from doing as much good as it can seems just as unappealing as neutrality at first seemed appealing. In this paper, a possible solution to this dilemma is presented.
Allokering av kapitalinkomst - en effekt av århundradets skattereform
The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.
Fastighetsvärdering : - processen att fastställa ett marknadsvärde
Syfte: Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.Metod: En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom en kategorianalys. Resultat & slutsats: Vi har kommit fram till att fastighetsmäklare med erfarenhet inte följer de steg som teorin tar upp vid fastighetsvärdering.
Internets effekt på skatteplanering : en fallstudie
We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.
Evaluating the effects of a tax increase : how the Swedish demand for snus will react to the new tax increase proposed by the government
This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.
Älgbetesinventering på Orsblecks viltvårdsområde
The purpose with this report is to compare moose browsing in young stands within a small game preservation, and if there are any differences between two areas.
The method used in the inventory is a local damage caused by moose browsing survey. It is suitable on areas that have more than 50 hectares but less than 250 hectares of young forest. Inventory of moose browsing is best done on bare ground in the spring and should preferably be done before the flushing begins at the pine.
Orsblecks game management area is divided into two different moose management areas, Noppikoski and Siljansringen. During the winter Siljansringen has a denser winter strain of moose, because of the moose seek out lower parts with less snow during the winter. This should also lead to the southernmost part should accommodate larger proportion of damages caused by browsing by moose.
Lakvattenrening och kontroll vid deponier : granskning och sammanställning
If not purified leachate from landfills would cause damages on the environment. At most landfills in Sweden local treatment of leachate is achieved, at the rest the leachate is transported to sewertreatment. While no comprehensive legal provisions for discharge exist in Sweden there is a difference in discharges between the installations for landfill. If no comprehensive legal provisions is produced guidance must improve.Treatment of leachate and self monitoring system at fifteen installations in Sweden has been studied and compared. A study of literature about different treatment solutions has also been performed.
Ny Protest? : En fallstudie av rörelsen Planka.nu.
The aim of this paper is to analyse the social movement Planka.nu with reference to the theory of new social movements in order to engage in a discussion about the presence of ?old? tradition and ?new? trends. As well as empirical, the purpose is also theoretical and methodological: to examine, and extend, the discussion about new and old social movements. A qualitative method is used. The analytical framework is based on a combination of theories of social movements and new social movements.
Det händer något visst när kvinnan blir moder : en kvalitativ studie som utforskar nyblivna mammors inställning till alkohol i förhållande till graviditet och moderskap
The argument whether women should drink alcohol during pregnancy, has been debated for centuries. Women's drinking behaviour throughout the ages is not a static phenomenon but has changed in compliance with the customs of the time. The purpose of this study was not to evaluate if alcohol damages the unborn child, but rather to explore how women, who have just given birth and hence have become mothers, looked at alcohol in relation to pregnancy and motherhood. To accomplish this we have used a qualitative method with a semi-structured interview guide. What has turned out to be central to our conclusions is the fact that though, in today's society, there is access to newly produced science reports concerning alcohol in connection to injuries to the foetus, it is our belief that the demands and expectations directed on the mother are dominant in this matter..
Rakrörshantering
In the current situation is the straight tube cutter, that provides Luvata?s line of large recoolers with copper tubes, manually operated. To prevent damages and facilitate mounting the tubes must be properly arranged when they leave the machine. This report aims to investigate and present an automated solution where the operator does not need to participate in the process. A number of theories have been drawn up and tests have been done.
Internets effekt på skatteplanering - en fallstudie
We have seen a revolution in the area of communication on a worldwide scale. We
begin talking
about terms as globalisation, integration and deregulation of the financial
market. Companies have
been tax planning for decades, the questions is if Internet has made an
increase of companies than
uses tax planning and which roll Internet plays. It is hard to really pinpoint
all the effects of the
Internet because of the relatively new area of research. This thesis will take
various factors under
study such as globalisation, development of the offshore industry and the fight
against harmful
taxation by the OECD and other organisations in order to describe the effects
of Internet.
Småföretagsfördelar vid tillväxt
Growth of small businesses is vital to the Swedish economy, and many entrepreneurs want their enterprises to grow. However, the business climate of today is more changing than ever, and attributes becoming increasingly important for companies in order to deal with this are flexibility, speed, and adaptability: characteristics normally attributed to small enterprises. As a larger organization often is associated with more rigidity as a consequence of a higher degree of formalization, entrepreneurs are hesitant to seize growth opportunities, as they fear it will have negative impact on the aforementioned competitive advantages their enterprise possesses as a small business. This simple case study of a growing small enterprise investigates the effects of organizational growth on a small business' organizational structure and through its above mentioned advantages. The study finds that avoiding formalization while growing damages the competitiveness of the firm, and concludes that a degree of formalization is a necessity to maintain the flexibility, speed and adaptability in a growing small business..
Förändringarna i den tyska familjepolitiken : Ett steg bort från den konservativa välfärdsmodellen?
The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.
De konkurrensrättsliga sanktionsformerna
The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.