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3754 Uppsatser om The rules of interest deduction limitations - Sida 16 av 251

Det smarta kapitalet : En studie av nyetablerade IT-företags syn på relationen till sitt riskkapitalbolag

Background: The growth of the venture capital industry has given birth to new relations between investors and entrepreneurial firms. Venture capital firms are by definition investors serving as an active partner which implies a deeper relation between investors and entrepreneurs than has been the case previously. This new situation leads to a number of questions. Do venture capitalists really act as active partners with a long term interest in the venture? Do they add any value besides capital? How important is their influence in the portfolio company's decision making process? Purpose: The purpose of this study is to give a deeper understanding of the relation between venture capital firms and IT companies in the start-up phase.

Läcksökning med penetrant ? kvalitetssäkring av

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

Statens rätt i konkurs : Lika rätt för borgenärerna?

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

Skolan, en viktig del i ensamkommande flyktingbarns socialisation

AbstractThe purpose of our study is to reach an understanding of the situation of unaccompanied refugee minors in school. Thus the study aims to investigate what sort of possibilities and limits they encounter when going through their school education. We have chosen a qualitative method and conducted interviews with four persons between the ages of 18 and 21 years.The result of the study shows that unaccompanied refugee minors experience numerous limitations and lesser possibilities than other students, which prevents their educational and social development. The limitations partly depend on the school personnels lack of knowledge about this target group, and partly on the difficulty of dealing with a new culture which is different from the students original culture.  An important conclusion that our study has shown is that the educational system has a great impact on how well the students manage to function in the new society later on.  Therefore it is of great importance that the teachers have access to competence development , since this is of substantial importance for the  unaccompanied refugee minors development and socialization. .

Tysta regleringar i kollektivavtal

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.

Gränsen mellan aktiv och passiv försäljning. En analys av konkurrensreglerna på marknaden för anläggningsmaskiner

The essay focuses on the blacklisted restriction of passive sales in the block exemption to Article 101 TFEU on vertical agreements. It confirms the authors' thesis that the distinction between active and passive sales do not cause any problems in the theory, but that the reality shows the opposite. The analysis further shows that more detailed guidelines probably would not solve the problem but rather it is the objectives behind the rules and practice that causes confusion.The essay questiones whether the changes in the new guidelines for the block exemption also involves a change in the Commission's approach to the restrictions on passive sales when the same purposes as before lies behind the rules, where the goal of an integrated market is the most important. The impact of the so called "economic approach" within practice since the 1990s, when it was first introduced, suggests that changes are slow. The essay requests a greater openness to the fact that the realization of a single market and the desire to move closer to the commercial reality of companies collide.One proposed solution is given, where the rules would be designed so that 'absolute territorial protection' is prohibited, contractually and de facto, and that it is left open for companies to determine if their actions lead to this.

I avsaknad av vägledning? En undersökning av den reglerade våldsanvändningen i moderna fredsfrämjande insatser

Sedan 1999 har antalet fredsfrämjande interventioner som fått tydliga mandat att aktivt skydda civilbefolkningen kraftigt ökat. Att använda militärt våld för humanitära syften är dock inte oproblematiskt.Denna uppsats undersöker den reglerade våldsanvändningen, i form av Rules of engagement, i moderna fredsfrämjande insatser med utgångspunkt ur frågan om beskydd för civila. Den undersöker, med hjälp av bl.a. offentliga dokument och en fallstudie om insatsen i Tchad 2008, hur dessa regler sätts och försöker dessutom utmynna om utformningen av ROE påverkats av frågan om beskydd.Konceptet med skydd av civila har ställt nya krav på fredsstyrkor idag, men denna undersökning visar bland annat att det inte är helt självklart hur denna uppgift skall förstås, då intervenerande nationer och organisationer ofta saknar tydliga verktyg för operationaliserandet av beskydd för civilbefolkningen. Vidare finner uppsatsen att själva utformandet av Rules of engagement spelar mindre roll än dess faktiska tolkning och fredsstyrkans kapacitet..

Analys av fastighetsbolagens möjlighet att klara en ny lågkonjunktur. : En kvantitativ studie av fastighetsbolag i Europa

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

Äldre vårdtagares måltidssituation

To become old and live in an institution could mean that the habits and routines they have obtained during their lifetime and are used to may become changed. There are fixed norms and rules which the elderly more or less have to adjust to. The aim of this study was to describe how nursing staff attitudes influence on elderly care takers meal situation. The method of this study was a literature review. The result showed that norms and rules not always are adjusted to caretakers? wishes and needs.

Äldre vårdtagares måltidssituation

To become old and live in an institution could mean that the habits and routines they have obtained during their lifetime and are used to may become changed. There are fixed norms and rules which the elderly more or less have to adjust to. The aim of this study was to describe how nursing staff attitudes influence on elderly care takers meal situation. The method of this study was a literature review. The result showed that norms and rules not always are adjusted to caretakers? wishes and needs.

Det svenska spelmonopolet : Sätter EG-rätten stopp för statens kassako?

AbstractThe subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation.

Barnets bästa i asylprocessen : En kvalitativ studie om asylhandläggarnas tolkning och tillämpning av barnets bästa gällande barnfamiljer

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

Ränteavdragsbegränsningar : De nuvarande reglernas förenlighet med etableringsfriheten

Skatteverket identifierade tidigt förekomsten av koncerninterna skatteplanerings-förfaranden med ränteavdrag. Regeringen befarade att den svenska skattebasen skulle urholkas om åtgärder mot dessa förfaranden inte vidtogs. 2009 infördes de första ränteavdragsbegränsningsreglerna för att sedan utvidgas 2013. De svenska reglerna har effekten att utländska bolag drabbas av begränsningarna i högre omfattning än inhemska, vilket innebär att reglerna riskerar att inskränka den fria etableringsrätten inom EU.Syftet med uppsatsen är att utreda huruvida de svenska ränteavdragsbegränsningsreglerna är förenliga med etableringsfriheten inom EU. Frågan kring reglernas förenlighet med EU-rätten är viktig för alla som verkar på den inre marknaden inom EU.

?Ibland känner jag att jag vacklar?- yrkesetiska gråzoner på folkbibliotek

This study examined gray areas within professional ethics of a public library organization and investigated the relationship between the library as an organization and the librarian as an employee when it comes to support and opportunities to make exceptions to rules and regulations. This relationship is then related to workplace issues.Data were gathered via interviews with six librarians who were placed into two focus groups. Library organization documents that contain rules and regulations (guidelines) were examined. The presumption was that conformity between librarians? experiences and actions and the organization?s guidelines will tell us something about workplace conditions.

Sjuksköterskans erfarenheter av att i palliativ vård arbeta enligt standardvårdplanen LCP

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

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