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3754 Uppsatser om The rules of interest deduction limitations - Sida 15 av 251
Jämkning av skadestånd och ansvarsförsäkringar
Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before liability insurance had the extension it has today, 97 % of the Swedish populations is covered by liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities.The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages.
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.
Ärendehantering i Windows 8 : Nytt användargränssnitt för iipax permission
This master thesis was performed at IdaInfront AB. The aim of the thesis was toinvestigate how the design principles ofthe user interface in Windows 8 can beapplied to a case management system. Theuser interface in Windows 8 is based ona design language called Metro and it isprimarily designed for touch screens.Ida Infront AB wanted to know whatpossibilities and limitations the Metrointerface offers.The study has resulted in a prototypeapplication that is developed in Windows8. The prototype shows how the Metrointerface can be applied on a casemanagement system. Some limitations inthe usability have been identified inthe Metro interface when applied to acase management system.
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.
Mervärdesbeskattning av elektroniska tjänster : Är beskattningen förenlig med neutralitetsprincipen?
AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.
Rekonstruktörens skadeståndsansvar
The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.
"Målet är att dom ska fixa så mycket som möjligt själva" : En kvalitativ studie om förskolans inomhusmiljö som ett pedagogiskt redskap för barns självständighet.
Abstract Study: Degree project in teacher education, Advanced level, 15 hpUniversity of Skövde.Title: ?The aim is for them to manage as much as possible on their own? ? a qualitative study of preschools´ indoor environment as a pedagogical tool for the independence of children.Number of pages: 31Author: Jenny Karlsson, Marie PerssonTuto: Gunvi BrobegDate: 2009-01-28 Keywords: Independence, indoor environment, preschool, pedagouge This study aims at examining the indoor environment of three different preschools as a pedagogical tool for the independence of children. Is the design of the premises adapted to the height of the children? Can they themselves reach the material they need and is it possible for them to reach their outdoor clothes or do they constantly have to ask for help? In order to acquire a deeper understanding of the different views of the three preschools, the question is asked: what are the pedagogues thoughts of the indoor environment of their own preschool in the perspective of childrens independence and what affects their choice of furnishing, planning etc? The preschool curriculum clearly states that the children must be given the opportunity to develop their independence. We have experianced that the pedagogues feel that they are unable to plan the environment as they wish and thus, interest is also pointed towards the question: are there any limiting factors that affect the design of the indoor environment, and, that being the case, which are they? The study is based on qualitative observations and interviews because it is in its interest to discern patterns and categories rather than quantity.
Arbetsmiljöutredning av fallskydd på byggarbetsplatser
Fall accidents are a big problem in the construction industry today and stand forapproximately 23% of all accidents. Skanska is a construction company that has avision toachieve zero accidents. Eliminating fall accidents is one step on the way towards theirvision. The state of Skanskas fall safety has been analyzed in this thesis to show whichimprovements are possible in fall safety.A literature study has been performed in which Arbetsmiljöverkets (The Swedishwork environment authority?s) laws and rules, together with Skanskas own rules havebeen studied.
Transport av volymelement : Förutsättningar ur ett företags perspektiv
Building with volume element is relatively new and has started to increase more and more. The regulations that exist to regulate and determine how the transports of volume elements are to be conducted are diffuse and not very well adjusted to address the issues with transporting volume elements. Today there are a number of instances that a company has to turn to in order to get a somewhat different view, what regulations say and interpret it in order to know what applies and not applies regarding the transportation of volume elements. regulations. The rules that are in place make it tough for the volume element producing companies to develop and continue to be active on the market.
Ekonomi i odling av ekologiskt potatisutsäde :
According to the EEG-councils regulation nr 2092/91, all seed used in organic production
must have organic origin. All seed which is offered for sale must be controlled by
KRAV, and also comply with the rules of the seedlegislation. The seedlegislation
contains demands respecting origin, quality, growingconditions and freedom from
deseases. In this piece of work I will investigate the profitability of organic
potatoseedproduction, and also what it takes to produce potatoseed.
The workmethod has been to, with help from counsellors and growers, make some
compareable calculations for foodpotatoes and seedpotatoes, and also with help from a
literaturestudy investigate which requires an organic seedcultivation must fulfil.
In this piece of work I found out that the organic potatoseedproduction still is to insecure
to be profitable. The attack of potatoleafmould, which is out of control, cause unequal
yields and this will bring that the new EU-rules, concerning organic seed, not seems
defendable yet..
Icke-värvningsklausuler : Finns behov av eget stadgande i lag?
The collective agreement contains many important provisions concerning the relationship between employers and employees. When a collective agreement applies in the workplace, both employers and employees are bound by it. However, only employers of those two, can take part in the collective agreement, and therefore negotiate the content of it.The purpose of this study is to answer the following question: Why are rules that has been interpreted in collective agreements not expressed in writing? Therefore, the Swedish collective agreement system will be examined, and a distinction between types of silent regulations will be made to find causes. The potential for workers to act on a collective agreement with quiet regulations will also be examined.Collective agreements are signed on three levels: central, union and local levels.
Mångkultur i monotappning : En studie av hur invandrarfrånvaron återspeglas i historieundervisningen på en helsvensk högstadieskola
This paper is about finding a set of unwritten rules pertaining to the teaching of history in an exclusively Swedish college. I want to know if truancy among immigrants has anything to do with SO teachers? choice of content or their teaching methods. Unwritten rules are a complex phenomenon but by applying different perspectives and teaching methods a pattern will emerge. It is possible to discover different influences in the way the teacher chooses their material and work plan.
Transparens i svensk valkampanjfinansiering
Despite the fact that the issue has been discussed for several decades, there are still no rules in Sweden mandating political parties and candidates to disclose received donations. Because of this lack of transparency, Sweden is not fulfilling some of its international obligations and has fallen behind in the international trend to increase the transparency of election campaign finance. The lack of disclosure rules in Sweden has led to extensive criticism, most notably from the Council of Europe´s group of states against corruption, Greco, who criticized Sweden in light of the guidelines on the subject from the Council of Europe. At this writing, a new proposal for disclosure rules is being prepared at the Department of Justice, DoJ. The proposal is to be presented in spring 2013.