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2671 Uppsatser om Taxation of interest - Sida 7 av 179
Kalkbrottstvisten i Bunge Ducker : En ACF-analys av två kolliderande riksintressen
Abstract This thesis is based on a case study of the drawn out legal process on the question of establish a limestone quarry in Bunge Ducker in north Gotland (Sweden). The current fields are located next to areas that are protected by virtue of being EU-certified Natura 2000-areas. Despite this, the Swedish governments and courts have not agreed in witch national interest that should be prevail when decisions are made on this issue. This phenomenon are reflected in the judicial process and different court have evaluate information differently in the case. A change among governmental actors where priority is given to the importance of national interest have occur in the later part in the process.
Interest rate and exchange rate impact on U.K. firms
The purpose of this paper is to apply the Dual-Effect hypothesis in Pritmani, Shome and Singal paper (2003), in order to analyze the exchange rate exposure on firms listed on the U.K. market. The study will examine if the foreign involvement of the firm will affect the share price of the firm.In addition to evaluating the Dual-Effect hypothesis in Pritmani et. al. (2003), we will evaluate the effect of foreign interest rates impact on U.K.
DT-TV. Grafik till djungeltrumman.se:s webb-TV
The goal with the project was to make the graphic for Djungeltrumman.se´s upcomingwebb-TV. Djungeltrumman.se is a clubguide on the internet and as a magazine.Their target group is people in the age between 18-34 with an interest for culture and nightlife that lives in a city where Djungeltrumman.se is active. The purpose of the project was to make a graphical frame that had the feelling ofDjungeltrumman.se. The feeling should capture the interest of the target group and make them care more for Djungeltrumman.se.The graphics will contain an intro, information frames and presentations for the different parts in the program. In this project I focused on making the intro for the program.
Barnets bästa och lämpligt föräldraskap : En studie om hur barnets bästa kan konstrueras i förhållande till lämpligt föräldraskap i medgivandeutredningar vid internationell adoption
The aim of this study was to describe how the best interest of the child can be constructed in investigations concerning permission for international adopt, where adequate parenthood is investigated. Qualitative research interviews were used as method. Seven investigators from six different sections of the city of Stockholm were interviewed. The information was analysed on the basis of a sociological approach to law and social constructionism.The result showed that adequate parenthood is a condition in the interest of the child. Adequate parenthood is specified as the parent?s qualities and possibility to care for an adopted child.
Datorisering av släktforskarens källor : vad släktforskarföreningar gör och hur de ser på fenomenet
The purpose of this MA thesis is to examine the computerisation of sources that are of interest to genealogists. The primary focus of the thesis is an empirical study, by using a questionnaire addressed to 118 genealogical societies in Sweden, in order to find out what kind of computerisation is being performed by these genealogical societies and what their opinion is of the computerisation of sources of interest to genealogists. The result of this questionnaire has shown, together with printed and electronic material, that there is a good deal of interest from genealogical societies in the computerisation of sources. About half of the genealogical societies who answered the questionnaire are computerising sources themselves and the societies have a positive view in general of the computerisation that is being done and of the increased usage of modern information technology in genealogy. There are on the other hand certain issues that are being discussed such as the important question of the quality of the computerised material.
Blåsorkestern i förändring
Sweden has a long and extensive wind band tradition. Today the interest for the traditional instruments is decreasing among children and teenagers. What can this be due to? Which conditions are needed for a functional wind band in the future? The purpose of this essay is to find answers to these questions and at the same time shed light on good examples, where the wind band activity works. To be able to answer the questions have I made four interviews with persons who have a big knowledge and interest about the subject.
Ett tidigt möte med matematik : En förskolas arbete med matematik
This research is about the experience educationalists have of children encountering mathematics in a preschool. What is the impact of introducing mathematics in preschool? How do educationalists work with mathematics and how do they experience the children?s interest in mathematics? The aim of this degree project is to examine how educationalists experience children´s interest in mathematics when they encounter mathematics at an early age. The degree project is limited to educationalists and children within a preschool located north of Stockholm.This research seeks answers to the following questions at issue. Does an early encounter with mathematics in preschool lead to increased interest in mathematics among children? How can educationalists in preschool work in a appropriate way with mathematics to stimulate children to develop within mathematics and to increase their interest? How does educationalists in preschool experience children´s interest in mathematics?Theories by Piaget, Vygotskij and Dewey were used as well as former research in this subject.To answer the aim and the questions at issue in this research, three interviews was conducted with educationalists at the preschool and recorded with a Dictaphone.
Kan den svenska avkastningskurvan användas som indikator för den svenska inflationen?
Abstrakt The yield curve as a forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as forecasting tools for the Swedish inflation.
Kan friluftsliv i tidig ålder leda till ett bibehållet intresse som vuxen? : en studie av tidigare elever vid en I Ur och Skur förskola på Lidingö
AimThe aim with the work is to investigate if outdoor life at an early age will contribute to a maintained interest as a grown-up, and what other reasons play a part in maintained/lost interest. Questions:? Are the people active within outdoor life/physical activity today?? How much time do the people devote to outdoor life/physical activity?? What factors during the growth, from preschool to grown-up, contribute to a maintained or lost interest in outdoor life?MethodSince we wanted to bring forth all eventual factors that may have effected the people in their physical activity today we chose to do a qualitative study using deep interviews. The investigated group consists of six former students, four girls and two boys, from the I Ur och Skur preschool Mulleborg. Today the respondents are between 20 and 24 years old.ResultsThe investigation shows that all respondents are active with some kind of outdoor life or physical activity today, but there is a difference in how much.
Fördelning av en kostnad utifrån olika rättviseteorier :
The increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.
Gåva av utdelning
The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..
Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008
During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.
Barnets bästa i fokus? : En studie av tingsrättens domar i vårdnadstvister
The purpose of this law-sociological study was to, on the basis of the District Court's decree to single custody, analyze the District Court?s comprehensive ideas and fall-oriented interpretations of the concept of the best interest of the child and the way they are constructed in connection with the District Court's application of the new law regulation of 6kap. 5§ FB regarding collaboration between parents. Our empirical data consisted of ten decrees to single custody. The decrees were examined and analyzed on the basis of social constructionism as a theory and the idea-analysis as the study's method.
I en värld av makroekonomisk osäkerhet - En scenarioanalys kring ränte- och inflationsförändringars inverkan på ett fastighetsbolags fria kassaflöde
Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.
Dtourist: Historieskapande, interaktion och planering med rörlig media på webben
Bachelor thesis in Interaction Design by Håkan Carlsson, spring term 2007, Malmö
University, School of Arts & Communication.
The climate for video sharing online is somewhere in the border of becoming a place for only the big companies to distribute material with general interest, or small communities with genre-specific interest to attract a larger audience. In this article I will look at the travelindustry to see what possibilities can be implemented into communities with interest in planning and travelling. I will argue that the importance of collaboration with different media
can create a bigger picture so that more people can use and discover each other?s travel videos and experiences. I have also taken a closer look at social interaction at online communities such as MySpace and YouTube.