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3754 Uppsatser om The rules of interest deduction limitations - Sida 25 av 251
Bland gudar och krigare : asatro, ideologi och mansidealet i nationalromantikens konst
This essay is about how the aesir are used as an ideal image of the original Nordic aspects and as a symbol of heroism and pure strength. The main subject of this essay is to look at how this ideal of masculinity is represented in the art produced during the era of romantic nationalism. The choice of focusing on this era in particular is made due to the fact that it was during this time that the modern images of the aesir and the Vikings were made. The purpose of this study is to examine how the ideal of masculinity reflects upon the artistic interpretations of the Norse mythology in a selected group of art work produced during the 1800?s.
Taylor-regelns aktualitet och tillämpbarhet : En jämförelse av Taylor-skattningar i Brasilien, Kanada, Polen, Sverige och Sydafrika för åren 2000-2013
John B. Taylor, professor i nationalekonomi vid Stanford University, presenterade år 1993 en penningpolitisk regel som syftade till att vara ett hjälpmedel för centralbanker vid räntebeslut. Taylor-regeln är mycket enkel i sitt uförande och baseras på att styrräntan bör sättas efter två variabler: BNP-gapet och inflationsavvikelsen. Denna styrränteregel fick genomslag inom den vetenskapliga världen men spreds även till makroekonomisk praktik och medförde stora förändringar för penningpolitiken.Flera empriska studier har publicerats sedan Taylor-regeln tillkom och det råder det delade meningar om hur väl Taylor-regeln presterar för olika typer av ekonomier och hur användbar den är idag. Det har även uppkomit nya teorier angående trögheten i effekterna av styrränteförändringar och vid vilken tidpunkt dessa får en inverkan på inflationstakten.Syftet med denna uppsats är att jämföra hur väl den ursprungliga Taylor-modellen och en tidslaggad modell förklarar centralbankernas historiska styrräntesättning i fem länder med inflationsmål under tidsperioden 2000-2013.
Det individuella anställningsavtalet : Gränser för anställningsformens innehåll
The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.
Intresseavvägningen i personuppgiftslagen - Det kommersiella intresset
Personuppgiftslagen (1998:204) är en lag som syftar till att skyddavåra personuppgifter. Huvudregeln i personuppgiftslagen är attsamtycke krävs från den som personuppgifterna tillhör för att de ska fåbehandlas. Till denna huvudregel finns det dock ett viktigt undantagsom stipulerar att om behandlingen är nödvändig får den utföras utansamtycke, om exempelvis ändamålet uppfyller ett berättigat intressehos den som ämnar behandla uppgiften som väger tyngre än denenskildas intresse av skydd för den personliga integriteten. När ettsådant berättigat intresse ställs mot den personliga integriteten blir enintresseavvägning nödvändig för att avgöra om behandlingen skallvara tillåten eller ej. Det berättigade intresset som upptar dennauppsats är det kommersiella intresset, som exempelvis omfattar ettföretags intresse av att behandla personuppgifter för att via direktmarknadsföring marknadsföra sina produkter.
Biblioteken som glöder. En studie av ideellt drivna bibliotek i Uppsala kommun och eldsjälarna bakom dem
The purpose of this bachelor thesis is to study, describe andimprove the understanding of voluntary driven libraries. How doesthe library staff view their role? How is the library operationworking in respect of economy, organization structure and systemsof rules? Research methods I used were semistructured interviewsand document research.The theoretical framework was based on Joacim Hansson´sdiscussion about libraries in a local community, Henning Bang´sdiscussion about organization culture and the Swedishgovernment´s non- profit advisory group`s discussion aboutvoluntary work.The results of this study shows that the library staff are enthusiastsmotivated by a wish to spread literature to people who find itdifficult to visit municipal libraries. Other motives for theirvoluntary work is the opportunity for being a part of a socialcommunity, to be surrounded by books and to activate body andsenses. The results of this study also shows that the voluntarylibrary system differ from the traditional, municipal library systemconcerning economy, organization structure and set of rules..
Persuasiva spel: Ett medium med spännande möjligheter : Procedurell retorik i två svenska opinionsbildande datorspel
This essay is about the principles and rules that control persuasive computer games. The term persuasive games mean computer games, video games and other similar artifacts that are produced to shape opinion. The rhetorical scholar Ian Bogost at Georgia Tech claims that this kind of games mainly get their persuasive power by using procedural rhetoric and that games as a medium gives special conditions for procedurality. By procedural rhetoric Bogost means an argumentation that is based on rules and choices, as opposed to texts, movies and images. (Bogost 2007). Bogost describes these procedures as quite specific for games and claims that they differ qualitatively from ?ordinary? rhetorical arguments even if they just as other arguments work by establishing enthymems.
Fördelning av ankomst- och avgångstider på flygplatser i Europeiska Unionen : Reglering av andrahandshandel - nu och i framtiden
In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.
Säkring av nettotillgångar i utländska dotterbolag - omfattning och samband
The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.
Utvecklingskostnaders påverkan vid valet mellan K2 och K3
Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.
?Barnets bästa i första rummet? : Om diskurser och språklig praktik i diskussionsprogrammet
Childhood as a social category is under strucural redefinition. In this thesis the child and childhood are understood as socially constructed phenomenons. Focus is laid upon the construction of the concept ?in the best interest of the child? wich in The UN Convention on the Rights of the Child is defined as beeing the foremost important view to take into account when decisions wich affect children are made. As the thesis shows, a concrete and universall view of the best interest of the child is lacking in practice and would in many cases be unfortunate.
SJUKSKÖTERSKORS ERFARENHETER AV LEKEN SOM REDSKAP I VÅRD AV SJUKA BARN
ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care. Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.
Riktlinjer för studier av icke-existerande komplexa sociotekniska system : Erfarenheter från en studie av införandet av ombordbaserad helikopter på korvett av Visbyklass
This report consists of a discussion about suitable methods for studying complex sociotechnical systems that are still being developed. There are large economical advantages with studying new systems before they are completely developed since problems can be discovered early and thereby avoided. It is, however, difficult to study developing systems, there are methodological limitations. These limitations are discussed and recommendations for studying non-existing complex sociotechnical systems are presented.The report is based on experiences from a study of the introduction of a shipboard helicopter on the corvettes that the Swedish Armed Forces are developing. A shipboard helicopter implies high requirements on the hosting ship.
Röjningsförbandets betydelse för avverkningsekonomin i södra Sverige :
The aim of this work is to demonstrate how the net present value (NPV) at the time of the first thinning depends on the spacing after pre-commercial thinning, and show how net value from first thinning in same stand is influenced.
This study is performed with models based on non-distant dependent growth models for single trees. Two different growth models have been used, one for cleaning (pre-commercial thinning) and one for thinning. The first one yields stem density distributed over diameter classes. In the second one, (the thinning model), it is possible to choose when thinning should be done, the thinning method, thinning grade and numbers of thinning.
I gränslandet mellan civilsamhälle och näringsliv -Management och chefskap i ideell sektor
To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.
Företags investeringsutgifter för datorprogram : en inkomstskatterättslig analys
The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.