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1613 Uppsatser om Base erosion and profit shifting - Sida 33 av 108

Saltanvändning i skidbackar : Utbredning och påverkan av natriumklorid i den lokala miljön

Natriumklorid sprids i ca. 20 skidbackar inom A?res skidsystem. Natriumklorid sa?nker vattens fryspunkt och go?r att sno?n kan ha?llas ha?rd under ta?vlingar, vilket ger de ta?vlande sa? lika fo?rutsa?ttningar som mo?jligt.

EN ÖKANDE BOLÅNEMARGINAL - En redogörelse för penningpolitikens inverkan på bostadsmarknaden - Nationalekonomi

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

Can the small-scale cooperatives in Serbiabe successful organic producers?

This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..

Konstruktion av truckmonterad hjulhanterare

GBD-Storage Systems is a company that provides the industries with products for efficient storage.The company produces pallet racks and accessories like cassettes and extending units. The companyhas also supplied tire racks for a number of tire companies. The company's CEO Gunnar Berglund hasfor some time had an idea to improve the working situation of the workers on tire firms by allowingthe wheels to be handled by a counterbalance truck. The current situation poses numerous heavy liftswhen the tires are handled and therefore is hurting the workers.This thesis has been aiming at helping the GBD-Storage Systems by developing a concept of howan accessory to counterbalanced trucks can be designed to cope with the wheels. This concept willthen be produced as prototype by the company.

DEM - En konspirationsteoretisk tapetkollektion

I?ve previously been working with patterns for wallpaper and wanted to try anotherapproach.I wanted to use a strange story as a base to develop a wallpaper collection from. Theaim was to make a collection that is more than wallpapers. The seed to this idea Igot from an article about mysterious deaths among birds in Chicago published inmetro. They had flown into a large building.

Tvåspråkighetsutveckling: Albansk-/svensktalande ungdomar berättar om sin utveckling av tvåspråkighet utanför skolan

We consider the meaning of leisure time for the human linguistic and cultural development of great meaning, in particular association with bilingual. We are both bilingual and have had the privilege to use and develop our knowledge likewise our experience during our education.The purpose with our school essay is to investigate what the youth tell us about their bilingual development outside School time. Our target group is Albanian-/Swedish speakers from upper secondary youth. Based on our own experience we know that upper secondary School contributes to an increasing awareness about themself and their own language and identity.In our empirical study, have we used qualitative strategy and build our interview guide on the basis of the semi structural method. Furthermore we have carried out two different group interviews which consisted each between 6-7 interviewees.

Barn och smartphones - En studie av föräldrars attityder kring integritetsaspekten när det gäller barn och smartphones

The purpose of this essay was to sort out parents attitudes concerning children and their use of smartphones, primarily in regards to the integrity-aspect. I have studied if parents believe that their children should have smartphones, if they want to control their use, how they want to control their use and what implications this might have. I've chosen two methods for my research, one quantitative, online questionnaires, and one qualitative, semi-structured interviews. My base has been previous research in the area, to the extent it existed. My findings suggest that parents, on the whole, are positive to letting their children use smartphones but that they?d like some sort of control over their use.

Samhällsansvar i försörjningskedjor

During the last decades the questions about environment and social ethics, so called Corporate Social Responsibility (CSR), have increased in importance. It is in the business world highly important for the corporations to show the public that the company care about these questions. A common approach nowadays is to outsource productions to other countries resulting in that suppliers have a great part of the work with CSR. CSR as a trend is a rather new phenomenon, and therefore interesting to see how the corporations handle these questions and how the approach looks like. The purpose with this study is to show how corporations which are recommended by CSR organizations for their handling regarding these questions approach CSR and how the work look like in the supply chain.

Kulturpräglade miljökaraktärer i landskapet : om teorierna kring och användningen av "Allmänningen", "Lustgården" och "Centrum, festen" i fysisk planering för hälsa och välbefinnande.

During spring 2008, the Institution for Landscape Architecture, in co-operation with Naturvårdsverket, initiated a survey in the districts of Skåne. In the survey, four out of eight park characters were examined, and it was observed that not only was it difficult interpreting these characters, but it was also presented with difficulties separating ??Lustgården?? and ??Allmänningen??. The purpose of this master thesis in Landscape Architecture and Environmental Psychology is twofold. Firstly, a theoretical framework will be constructed on the thee characters ??Allmänningen??, ??Lustgården?? and ??Centrum, festen??.

Fasadism som kulturv?rd

This study is an investigation of how fa?adism can be understood as an act of conservation and compensation in Sweden, through the definition of fa?adism as the act of retaining or reconstructing an existing fa?ade with the construction of a new building behind the fa?ade. The study is executed through an investigation and analysis of the definition of fa?adism, arguments for and against fa?adism related to authenticity, and through an analysis of how current legislation, policies and charters regarding conservation and/or compensation can support or counteract fa?adism. The first part of this study is executed through a literature study of fa?adism on an international level.

The Digital Content Era

In order to become even more competitive, a partnering with other niche players is essential in achieving a competitive advantage and it enables opportunities for reintermediation. From an intermediate perspective, there are great possibilities for those who become content coordinators to enter the market. By becoming a bundler of services and products, the content coordinators will become the actors that will capture the most profit in the value web. The value creating drivers that have been identified in the business landscape of intermediates concern owning the content or owning the customer relationship. We find the possibilities of an intermediate actor, such as a content coordinator to achieve competitive advantage through strategic fit is subject to the context and the ability of creating more innovative and co-creative distribution systems.

Den rationella individen ? En lagbrytare? : En studie av överutnyttjandet av tillfällig föräldrapenning vid införandet av en karensdag i det svenska sjuklönesystemet

The goal of this paper is to examine whether the introduction of a qualifying day in the use of sick insurance in the Swedish welfare system resulted in an increase in the use of parental benefits as substitute to avoid the qualifying day. We believe that this could be the case because of the higher gain from the welfare system. We use OLS to perform a linear regression from a data set from the data base LINDA during 1991-1996. The results in this paper are that there is a significant increase in the parental benefit after the reform although there is a negative trend for parental benefit during the examined period..

Anpassning av befintlig bebyggelse samt områden i planeringsstadiet med hänsyn till höjda vattennivåer - metoder för skydd med Gullbergsvass och Norra Masthugget som exempel

Många klimatforskare i världen är överens om att en klimatförändring är på väg. I Sverige kan vi vänta oss ett varmare och mer nederbördsrikt klimat. Det varmare klimatet medför bland annat att havs- och landisar smälter vilket bidrar till att havsnivån höjs. Exempel på konsekvenser av det förändrade klimatet är översvämning och erosion. I framtiden anses effekterna inträffa allt oftare framförallt i kustområden.

Effekten av olika sorters hälsoinformation på efterfrågan på rött och vitt kött.

A pilot-study was used to investigate, types of assistance, assessed needs, outcomes and effects of special-needs assistance given to a subsample of compulsory school pupils in an effort to develop an evaluation strategy for identifying educational impacts of specific special-needs inputs.  Preliminary results indicate a tendency for postive outcomes for most pupils in the pilot group (n = 11) but also that many pupils have residual difficulties.  Pupils with residual difficulties mostly required special education asssitance with Maths, English or Swedish.  More pupils also needed support with behavioral difficulties.  More research and an expanding knowledge base is required in order to effectively evaluate outcomes of teacher support.  Schools need help in devising different methods of assistance and particularly for pupils with behavioral difficulties..

Möjligheten till gränsöverskridande resultatutjämning i förslaget om en gemensam konsoliderad bolagsskattebas inom EU (CCCTB)

EU har under lång tid sökt lösa de problem som finns på den inre marknaden avseende direkt beskattning. En rad riktade åtgärder har förverkligats genom praxis. Jämte riktade åtgärder har även kommissionen arbetat med en långsiktig lösning där bolag ska ges möjlighet att använda sig av en gemensam bolagsskattebas för hela unionen. Den 16 mars 2011 presenterade kommissionen slutligen ett förslag till direktiv om en gemensam konsoliderad bolagsskattebas. .

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