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3754 Uppsatser om The rules of interest deduction limitations - Sida 13 av 251

Styrkortstillämpning i två kommunala förvaltningar : hur en lokal kommunal kontext påverkar och påverkas av en styrmodell

A variety of studies have been conducted on the use of the balanced scorecard in the public sector. Fewer studies, however, is made at a lower, more local level within municipal departments. The aim is to describe the scorecard application by two different departments, while scorecard adjustment over time and actors and their rules are addressed in this context. This has led us to the following problem: How can scorecard application be described in two different departments in a municipal context? In the theoretical framework we presented fundamental theories of balanced scorecard in different contexts, a scorecards translation process and the rules that guide and limit the actors in the organization.

Byggnadsminnesförklaring : ett långsiktig hållbart skydd?

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

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.

Universe-defining rules

Abstrakt I detta arbete undersöks hur konceptet lek går att applicera på digitala spel och hur man presenterar ett fiktivt universum och de regler som definierar det universumet. Syftet med denna undersökning är att öka kvaliteten på digitala spel för spelare genom att öka förståelsen för hur sådana regler introduceras. Frågeställningen som ämnas att besvaras är ?hur kan man introducera realistiska, semi-realistiska och fiktiva regler i ett spel??. Undersökningen baseras delvis på analyser kring varför vissa introduktioner av regler ofta accepteras och andra inte, dels på utvärdering av en gestaltning och dels på tidigare forskning.

Svensk Kod för Bolagsstyrning - Hur påverkas revisorn?

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Ett arrogant regelverk. En studie om hur vårdgivare inom läkemedelsassisterad behandling vid opiatberoende ser på och hanterar Socialstyrelsens föreskrifter.

The purpose of this study is to describe and analyze how health care providers, working at care facilities providing maintenance treatment programs for opiate dependence, perceive and manage the legal framework governing the treatment. The study is limited to a few particular rules within this framework which over the recent decade have been the subject matter of debate regarding i.a. their alleged lack of relation to scientific research and their frequently disastrous implications for program participants. The empirical material consists of interviews with five respondents working at four different care facilities and has been analyzed by using Lipskys theory on street-level bureaucrats as policymaking agents. The results of the study show that the rules are looked upon and dealt with in a liberal fashion and that the primary loyalty of the maintenance treatment staff is clearly directed towards promoting the well-being of their patients and helping them reach their treatment goals rather than strictly following the rules..

Inventering och analys av framkomligheten till Hisingen, GöteborgEn studie på 10-15 års sikt på uppdrag av Ericsson, Volvo Car Corporation och AB Volvo

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Hur följs kraven på tillgänglighet vid nybyggande av bostäder? : - En studie av utvalda bostadsprojekt i tre närliggande kommuner

The purpose of this study is to find out how housebuilding meets the demands of availability for people with some sort of disability. The rules and demands of availability are stated in Boverkets byggregler, BBR and the Swedish standard, SS 91 42 21:2006 (publ.5). The projects in this study are compared to the rules and demands of BBR and SS 91 42 21:2006 (publ.5). The rapport studies three different house projects in three different municipalities and the result shows that only three of these nine projects meet the demands of availability for disabled people..

Universe-defining rules

Abstrakt I detta arbete undersöks hur konceptet lek går att applicera på digitala spel och hur man presenterar ett fiktivt universum och de regler som definierar det universumet. Syftet med denna undersökning är att öka kvaliteten på digitala spel för spelare genom att öka förståelsen för hur sådana regler introduceras. Frågeställningen som ämnas att besvaras är ?hur kan man introducera realistiska, semi-realistiska och fiktiva regler i ett spel??. Undersökningen baseras delvis på analyser kring varför vissa introduktioner av regler ofta accepteras och andra inte, dels på utvärdering av en gestaltning och dels på tidigare forskning. Denna undersökning är indelad i två delar; en researchdel och en produktionsdel.

Jämförelse mellan gamla PBL och nya PBL : Med fokus på bygglovets överklagande och möjlighet att vinna laga kraft

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

Bärförmåga i skjuvning för råspontpaneler. Laboratorietest och FE modulering

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Upphandling av vinterväghållning

AbstractThis report was undertaken at the request of the Management and maintenancedepartment of Swedish National Road Authority (Vägverket Region Sydöst) inJönköping.In 1992, the management and maintenance of Swedish roads were laid out onexternal contractors. When putting out a tender for the work, the foundation isfrom a national set of rules which are in constant change. This report is limited towinter road upkeep.The trend in the invitation for tenders is that it is moving from the moreconventional executional demands towards the less controlling demands. Thedownside of functional, less controlling demands is that it is difficult to articulatehow to measure them. The order authority therefore has to find ways to makesure to get what has been paid for.In connection to the invitation for tender of winter road upkeep for 2005, the newset of rules, ATB Vinter 2003 was deployed.The main purpose of this thesis is to see which the big changes in the set of rulesare and how these changes affect the organisation and activities of the contractor.It is also studied how the changes in execution is perceived by road users and howit affects the possibilities of the contractor to come as a newcomer to a new areaof administration.Interviews and examination of sets of rules has led to a list of a number ofchanges that the contractors feel affect their work in any sense.Views from road users that have come in to the order authority have beenscrutinized to see how they have experienced the change.

En effektivare byggprocess genom standardisering, kommunikation och erfarenhetsåterföring

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Segelbåt, fjällstuga, husvagn och lyxbil... Är dessa att anse som onyttig egendom för fåmansbolaget?

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

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..

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