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9516 Uppsatser om Överskott.Swedish Military Defence - Sida 45 av 635
Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg
EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..
Behöver Internet regleras?: En undersökning av hur Internet regleras på svenska folkbibliotek och hur diskussionen kring frågan ser ut i Sverige och USA.
The aim of this master thesis has been to investigate discussions about public access to Internet in public libraries. Areas of interest were the debate in Sweden as well as in the United States. The approach was qualitative and questionnaires were distributed by e-mail to a number of Swedish public libraries. The results from the survey were then supplemented with a theoretical background and a literature study. The usable questionnaires obtained from 20 libraries showed a rather uniform approach among the Swedish librarians of how the Internet is best provided by public libraries.
Den offentliga upphandlingens påverkan på entreprenörer : En studie av små och medelstora byggentreprenörer
Public procurement in Sweden is regulated by the Act on Public ProcureÂment (lagen om offentlig upphandling, LOU, in Swedish). The Public procurement in Sweden stands every year approximately for 500 bilÂlion Swedish crowns of the taxpayers? money. It is therefore imÂportant that the money is spent in the best possible way. The focus in this study is set on the relationship between the small- and medium sized building entrepreneurs and the government.
UPPFATTNINGAR AV ETT NYTT RYSSLAND?V?RNKRAFT ELLER STRATEGISK TIMEOUT? Inverkan av Rysslandsuppfattning p? svensk-finsk nedrustning 1995?2009
This study investigates Swedish and Finnish official perception of Russia following the Cold
War. This is aimed at categorizing changes in perception of Russia over time and assessing the
impact of perception on defense policy. The study uses a comparative method where the
contents of three foreign policy reports of Sweden and Finland respectively are analyzed
according to dimensions based in image theory. Results show that Swedish and Finnish
perceptions of Russia are overall similar between the reports being compared, except for
Finnish perception of Russian relative power being significantly greater. Changes in Swedish
and Finnish official perception do not clearly correlate with changes in defense policy.
Dopning vid hästbesiktning
The aim of the project was to investigate if Swedish rodents, brown rat (Rattus norvegicus), house mouse (Mus musculus), wood mouse (Apodemus spp) and water vole (Arvicola terrestris) captured in pig herds and in urban areas, constitute a reservoir for pathogenic Leptospira spp. Under Swedish conditions leptospirosis gives rise to reproductive disorders in pigs and symptoms of flu in humans. It has long been established that rodents are chronic carriers of pathogenic leptospires in their kidneys, and can spread the bacteria with urine. The old nomenclature of serovoars is still in use, but a new system of genetic classification has developed and today the genus Leptospira contains 17 species. There are several diagnostic test developed for leptospirosis.
Rysk vilseledning - ett gammalt koncept i ny uniform?
The Russian operation on the Crimean peninsula has been referred to as a victory enabled by the operationalization of the concept of New Generation Warfare. According to some military theorists, this concept and its operationalization cannot be characterized in terms of the traditional wars waged up to this point. It is, however, also argued that this new generation of warfare is primarily a new approach to strategy, a new way of applying traditional methods to achieve political goals. The purpose of this study is to discern whether Russia employed strategic deception in its operation in Crimea and if this is the case; what methods and principles were used and if these can be explained using a traditional view of deception. The application of theories on deception by Michael Dewar and Barton S.
Att bistå demokrati. En studie i hur svenskt demokratibistånd fungerar, utvärderas och lyckas.
This essay tries to explain how Swedish donor organisations are working with democracy in foreign aid. Three case studies of Sida, LO-TCO Biståndsnämnd and Rädda Barnen aims to give an overview of Swedish donor organisations, their work with democracy aid, evaluation and the problems with foreign aid. With Carothers theory of democracy aiding I analyse the success of Swedish democracy promotion, how civil society contributes to democratizaion and how democracy is measured.I find that Swedish democracy aid overall is successful due to a wider perspective of the term democracy. When democracy involves human rights it gives the donor a possibility to work with democracy promotion in a more extensive area and especially in the civil society. The essay stresses the importance of being subjective when evaluating and that one have to focus on the definition of democracy in each specific case.
Utvärdering av simulatorer och emulatorer för inbyggda system
Uppdragsgivaren Saab Electronic Defence Systems i Jönköping erbjuder ett flertal produkter främst inom avioniksystem. För att kunna utvärdera och kontrollera produktens design i ett tidigt skede så kan en simulering av systemets beteende och att felsöka så tidigt som möjligt vara ett möjligt alternativ. En systemsimulering kan innebära att mjukvaruutveckling och felsökning kan påbörjas långt innan hårdvaruprototypen är tillgänglig, med samma storlek och komplexitet som systemet.Andra fördelar med simulering är att det går enklare att fastställa orsaken till systemkrasch, hitta de längsta exekveringstiderna och göra felinjiceringar. Syftet med detta examensarbete är att testa och utvärdera hur simulatorer och emulatorer är som utvecklings- och testverktyg.Rapporten innehåller en marknadsundersökning där tio stycken emulatorer och simulatorer hittades. Av dessa valdes två stycken ut, Wind River Simics och Imperas OVPSim.
Med kulturen som redskap : En fallstudie om kulturell representation och dess möjligheter att stärka Sverigebilden utomlands
AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.
De blågula fläckarna på den söndertrasade, röda fanan : En komparativ analys av svenska översättningar av Blok, Achmatova och Tsvetajeva
This essay presents a comparative analysis of five Swedish translations of three Russian poems: The twelve (??????????) written by Alexander Blok, Requiem (???????) written by Anna Akhmatova and End song (????? ?????) written by Marina Tsvetayeva. The introductory readings of the Swedish translations texts are combined with a parallel reading of the Russian original. In addition to the primary literature I execute readings of secondary literature concerning the Russian, modernistic context, the poets? biographies and the translator?s commentaries concerning the working process of translation.
Inhysning av struts :
The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions.
This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.
Konflikten Om Arktis
The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.
?Den frivillige soldaten.? : Manlighetsideal och legitimitet bland svenska frivilliga soldater samt det omgivande samhället under finska inbördeskriget 1918
This paper examines how the ideal of manhood is portrayed and constructed and how the participation of Swedish soldier volunteers are motivated and legitimatized. The purpose of this examination is to gain understanding and knowledge about the Swedish soldiers in the Swedish brigade, how they legitimatize and motivate their participation and how the ideal of manhood is portrayed and constructed. The study is based on material from the war archive in Stockholm. The empirical material is composed by letters and propaganda material. In the analysis of the empirical study, there have been two theories used which are Eric Hobsbawms historical method and theory about invented traditions and Peter Aronssons historical method and theory about ?historiebruk? and legitimacy.
Musikbranschens syn på folkbiblioteken. En aktör att räkna med?
This thesis explores the opinion of different participants in the music business regarding music being made available at the public libraries. The aim of the thesis is to answer the following questions; which are the most important issues concerning the distribution of music? How do the informants perceive the public libraries mission and activity in regard to make recorded music available? Which are the benefits/disadvantages with music being made available at public libraries? Seven qualitative, semi-structured interviews were conducted with representatives from the following organisations; SKAP (The Swedish Society of Popular Music Composers), FST (Society of Swedish Composers), SAMI (Swedish Artists and Musicians Interest Organisation) SMF (The Swedish Society of Musicians), SOM (Swedish Independent Musicproducers), IFPI (International Federation of the Phonographic Industry) and EMI Music Sweden. A study of literature and articles generated nine themes, which constitutes the frame of reference for the thesis. The result shows that several of the informants have not reflected upon the public library as an important actor when it comes to the distribution of music.
Man ville vara modern : En analys av modernistiska strömningar i svenska stumfilmsaffischer
Purpose of this essay is to conduct a style analysis of Swedish silent film posters with visual storytelling and cultural memory as a theoretical basis. Concepts such as design, color and technique are studied to highlight the historical context of Swedish silent film posters..