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3754 Uppsatser om The rules of interest deduction limitations - Sida 20 av 251

Leanuppgift för industriprogrammet

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

Patienters upplevelser av att leva med venösa bensår utifrån ett fysiskt, psykiskt och socialt perspektiv - En litteraturstudie

The purpose of this study was to describe patients? experiences when living with a venous leg ulcer in physical, psychological and social perspectives. The articles used to describe this condition were found in the databases: PubMed and Cinahl. Ten articles were included in the result: five with a qualitative approach, two with a quantitative approach and three with both qualitative and quantitative approaches. The results were presented through three headings: physical, psychological and social.

Biotopskydd av stenmurar : Skäl för dispens

Stone walls in agricultural land are incorporated in the general protection of biotopes. They are protected because they provide a habitat for endangered species. Therefore it is illegal to carry out proceedings in an area that is included in the protection of biotopes. In order to do that, exemption is needed which can only be granted if there are special reasons. The essay stipulates what these special reasons are.In an exemption errand the interest for nature conservation must be weighed against a public or a private interest.

Genus i Barnets Bästa : En jämförande studie av Förvaltningsrättens LVU-domar med fokus på barnets eget beteende

Background/aim: The purpose of this sociological study "Genus in the Child's Best Interest" was to, from the Administrative Court's decree about the child's own behavior, further clarify the concept of the child's best interest by studying how the concept is expressed in decrees with focus on genus.Theory: Three genus theories, to compare girls and boys, Mary John's power theory, the grown ups definition of what the reality is and what it should contain, and a labeling theory, where the people with power are the ones to define what's normal and what's not, have been used to analyze the result in this study.Method: A content analyses was used to analyze the decrees, with the focus on girls and boys between the ages of 12 to 19, where they have been forced into treatment by the law.Result: The concept of a child's best interest does make a difference between girls and boys in the decrees, and the girls have more power because they have more room to express themselves and are less responsible for their thoughts and actions. The concept is possible to use, but the definition is subjective and could be colored by the societies values and norms..

Simuleringsprogram som verktyg vid projektering av solvärme

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

Emotioner och emotionella uttryck i Sverige och Grekland

The purpose is to explore and describe norms and values concerning emotions and emotional expression inSweden and Greece from an emotionsociological perspective. Do emotional regimes on a national level existand if they do, how do they differ? To answer this question qualitative interviews have been conducted withnine Greek/Swedes, men and women of different ages, who have lived in both countries and who speak bothlanguages. A quantitative survey study, employing a survey previously used in a Swedish study about emotions,has also been undertaken. Previous studies have shown that emotional regimes do differ historically and acrosscultures, but no study so far has focused on the differences between examples of North European and SouthEuropean cultures.The theoretical framework consists mainly of Hochschild´s theories about feeling/display rules and emotionwork, but the analysis also draws on Collin´s theory of interaction ritual chains and on Sociology of Emotionsmore broadly.The results suggest that different national regimes can be distinguished primarily in terms of display rules andin the skills of emotional alternations.

Samma eller likartad verksamhet : ?Avkvalificering? av andelar i fåmansföretag

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

C-7/13 Skandiamålet : En analys av hur Skandiama?let pa?verkar art. 11 merva?rdesskattedirektivet anga?ende merva?rdesskattegrupper

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

Naturvetenskap i förskolan : Spelar utbildning och intresse roll för hur man arbetar med naturvetenskap i förskolan?

How do you see on natural science within preschool? Does education and interest play a role for how the educationalist works with natural science? And is the children?s interest for natural science affected by the educationalist, what does the educationalist think himself? These questions have I under my teachers training and under deputyship in preschool asked myself and these questions lies to behalf for my investigation. I interviewed five educationalists on different preschools for my investigation.My investigation resulted in that I have been able to see a certain conjunction between how you work with natural science in preschool and the educationalist education or interest. What also plays a role is that you often associate natural science with knowledge of nature. The educationalist seems overall positive to natural science, but depending of a lack of knowledge it feels strange and difficult.

Ta på era "hållbar utvecklingsglasögon"! : Ett idéhäfte som kan hjälpa pedagoger att arbeta mer med hållbar utveckling i förskolan

Natural and environmental issues are everyday parts in preschool but when educators shall consciously work with sustainable development they tend to stop at recycling and what is necessary to be done for achieving the Grön Flagg-certification. I have been observing various preschools and noticed that sustainable development is flawed, often because of the teachers lack of interest, knowledge and in some cases both. Out of this grew an idea of making a project that could help the teachers see how the work with the subject in a fun and educational way can become a part of the preschools everyday routine. I made a tutorial booklet with basic facts and activities relating to sustainable development and the three questions in my report were how much knowledge and interest the teachers initially have, if the tutorial booklet could help the teachers to produce new knowledge and interest for the topic and if it turned out to be easier for them to provide educational activities within the subject. There were three departments that participated in my survey and the methodology of collecting data was an anonymous survey with the teachers' own comments in response.

Mobila plattformar och handhållna enheter : Framtida möjligheter och industriella tillämpningar

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

Förbättring av produktionsplaneringen på Miljösäck AB

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

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.

Etik för revisorer : Den etiska resonemangsförmågan hos studenter

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

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