4 resultados para Tax and expenditure limitations
em Dalarna University College Electronic Archive
Resumo:
Syfte: Att mäta turisternas konsumtion i samband med ett större idrottsevenemang samt att beräkna skatte- och sysselsättningseffekter till följd av denna under Skid-VM i Falun år 2015. Metod: Turisternas konsumtion har i denna studie mätts genom att ett urval av besökarna på Skidspelen 2013 fört dagbok över sin konsumtion. Vi har även använt sekundärdata i form av en konsumtionsundersökning som är genomförd under Svenska Skidspelen 2012 samt uppgifter från en rapport författad av HUI Research AB. Slutsats: Tre olika scenarion har använts för att beräkna skatte och sysselsättningseffekter. Ett lågt scenario där vi räknar med 140 000 sålda endagsbiljetter vilket är samma antal som Skid- VM i Falun 1993. Ett medelhögt där vi räknar med 200 000 sålda endagsbiljetter vilket är vad arrangören förväntar sig samt slutligen ett högt scenario med 270 000 sålda endagsbiljetter vilket är vad som såldes under Skid-VM i Oslo 2011. Beroende på valt scenario kommer turisternas totala konsumtion i regionen att uppgå till mellan 147 och 197 miljoner kronor. Denna omsättningsökning uppskattas leda till att mellan 85 och 111 arbetstillfällen skapas i regionen på kort sikt. Summan av samtliga skatter och avgifter uppgår till mellan 27 och 36 miljoner kronor.
Resumo:
When newly immigrated children and young people begin school in Sweden, certain challengesarise. These may result from weak Swedish-language skills and different schooling backgrounds,as well as organizational and pedagogical limitations in the schools. This generates demands onschool leaders to lead and develop the organization and teachers competences to meet these pupils’needs. This situation was behind the initiation of the project “New Immigrants and Learning—Competence Development for Teachers and School Principals.” The project ran in schools infour Swedish municipalities, its aim was to develop leadership, organizational and pedagogicalskills that would facilitate the schooling and integration of newly arrived pupils. This article aimsto describe and discuss a Participant Action Research (PAR) based on a think tank and researchcircles, drawing special attention to the role of the school leaders. It will also examine whether theresearch circles and the project overall served to develop educational and intercultural leadership,organizational conditions, collegial learning, pedagogical methods and competence in terms ofschooling for this pupil group.
Resumo:
Research question- This thesis investigates the determinants of capital structure of the Swedish companies. In order to do so, the two dominant theories of the corporate structure are studied and their assumptions are tested. Thus, the study researches which one of the two theories is more appealing for the Swedish market. Methodology-The study follows a purely quantitative study, by conducting an econometric analysis. The data are collected from a secondary source and more particularly the "Retriever" database, which contains financial data of the Swedish companies. Findings- The findings indicate that the determinants of the corporate structure for the Swedish market do not differ from other studies which have been conducted in other countries. However, there is a difference when it comes to tax and non-tax shields. The results suggest that in most cases the Pecking Order Theory appears to be more representative for the Swedish market, since most of the coefficient appear to be in favour of it. Moreover, the significance of the effect of the industry for the financial leverage is confirmed.
Resumo:
Emergence in the sociology of Mead: Process, interaction and the conditions ofsocial life. Within sociology, and especially in the symbolic interaction genre thereof, emergence have been used in order to analyze the process between different dichotomies such as structure and agency, individual and collective, improvisation and the pre-determined as well as the relationship between a now, a past and a present. The aim of this article is to, based on mentioned dichotomies, discuss the possibilities and the limitations of emergence. In terms of possibilities emergence can be used as an analytical and theoretical tool for analyzing the process between different social phenomena. In terms of limitations, emergence could (and have been) criticized for not acknowledging the pre-conditioned aspects of social life. Hence, this article is concluded in a discussion on how to integrate pre-conditioned aspects of social life, such as power, dominance and subordination in the analysis of the emergent and dynamic social life.