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1613 Uppsatser om Base erosion and profit shifting - Sida 38 av 108
Effekten av specialpedagogiskt stöd och senare resultat i grundskolan : en pilotstudie
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..
Nätmobbning - en ny fråga : En studie om skolkuratorers kunskap och arbete med nätmobbning
The purpose of this study is to understand school counselors knowledge and work with cyber bullying among students. Our study is based on the result from eight qualitative semi-structured interviews. These interviews were conducted with school counselors working at elementary and high school in the state of Kronoberg, Sweden. Our theoretical base is human services organizations, street level bureaucrats and acting space. Our study shows that school counselors have adopted cyber bullying in various ways which has an impact on their knowledge and systematical work regarding this question.
Hörneborg - borg eller lada? : kolanalys, magnetisk susceptibilitet, sjösänkning och historiska kartor.
Hörneborg ligger på en udde i sjön Hörnsjön i Olofströms kommun i Blekinge län. En utgrävning av borgen gjordes 1997 för att fastställa funktion och ålder. 14C dateringar visade att borgen var byggd cirka 1030-1250 e.Kr. och förstördes genom brand någon gång mellan 1290 och 1420 e. Kr.
Visuell informationshantering i tunga fordon : Behovsanalys och förslag till förbättringsåtgärder
The flow of information in road vehicles intensifies as new techniques develop. Informationsources such as cell phones, navigation equipment and radios demand the driver?s attentionwhile he or she must stay focused on the road to perform a safe driving. Today the visualinformation inside the vehicle is mostly located on the dashboard, which forces the driver tolook down when shifting attention between the environment outside and the informationinside the vehicle. One way to avoid this is to useHead-up Display (HUD), a technique thatprojects information in the visual field of the user.This master thesis has been performed in cooperation with Scania CV AB, a world leadingtruck producer.
Förenklingsregeln : Bör tillämpningen begränsas för att minska inkomstomvandling?
Vid införandet av 3:12-reglerna var lagstiftarens syfte att förhindra inkomstomvandling för delägare i fåmansföretag. På senare tid har synsättet förändrats och man fokuserar sedan reformen 2006 mer på att stimulera företagande och förenkla regelverket. År 2006 infördes förenklingsregeln för att underlätta tillämpningen av gränsbeloppsberäkningen. Förenklingsregeln innebär en förenklad beräkning av gränsbeloppet som inte tar hänsyn till företagets verksamhet. Det har i studier visats att förenklingsregelns tillämpning utnyttjas i skatteplaneringssyfte av delägare i fåmansföretag utan direkt aktivitet.Syftet med denna uppsats är att utreda förenklingsregeln och huruvida någon begränsning bör införas i dess tillämpning för att undvika inkomstomvandling.
Näthat : I gråzonen mellan straffrättsligt ansvar och yttrandefriheten
The following thesis concerns the conceptualization of openness within the open access movement. Open accesscan be understood as a phenomenon or a movement that aims at changing the current system of scholarly communication.Consequentially, the movements goals arose in relation to the escalating serials crisis in scholarly communicationand the increasing power of commercial publishers. The purpose of the thesis is to study three centralopen access declarations with the aim of uncovering the different conceptualizations of openness found withinthese texts. Leaning on the theoretical position known as actor-network theory, the declarations role within a surroundingnetwork is explored by focusing on how openness as a concept has been produced and reproduced bycentral actors. Two overarching questions frames the study: How is openness conceptualized within the declarations?And how can openness, as a concept, be understood as an effect generated by a larger network?The first part of the study focuses on the first question.
Varför En Reformerad Gymnasieskola 2011? : En reformanalys utifrån rektorer och lärares uppfattningar ? kopplat till John Deweys teorier.
This empirical work and base has been to analyze the government?s investigation (SOU 2008:27): the future road ? a reformed high school, which led to the high school reform that the Swedish government introduced as proposition (2008/09:199) about: Higher demand and quality within the high school. Skolverket (part of the Swedish government) has worked with the development of this steering document within their own mission Gy2011 in connection with the high schools during the transition. The reform comes into effect 1 of July 2011. This led to the main purpose to ask questions what high school principals and teachers think of the reform and to what extent it effects the high school programs, the examination system, what impact they see on the individual and the demand from society, and to some extent what the respondent´s answers about the government?s definition of what the higher demand and quality in the reform signify.
Solceller som energikälla och solskydd för tält
This degree project is an investigation of solar cells and their ability to deliver electric power as well as reducing the need for cooling. The main object of interest is a BASE-X shelter. The shelter is purchased by the Swedish Defence Materiel Administration, FMV to be used for command and camp in the new force called Nordic Battlegroup, NBG. The demand on the equipment is firstly that it should have a small weight to be easy to transport and handle and secondly to be easy to bring up fast. Therefore the choice of solar cell technology fell on thin film cells.
I ?Like? it. Jag ?Gillar? det : En studie av hur användares beteende och upplevelser påverkas av en "like-funktion", vid bildpublicering i sociala medier
The purpose of this paper has been to study how users experiences and behaviors are influenced by a "like" function, when publication of images in social media with the photo app Instagram as the selected base. In this study respondents has been part of a study regarding their experiences and behavior related to "like" function in Instagram. The results of the question form have then been analyzed to find patterns in their behavior and to exemplify/reinforce different type of user-behavior found in related scientific articles.The study has shown that the behavior of Instagram users is affected by the "like" function, when they believes that the function is a status marker that raises the interest for certain users by the number of likes. Through my results, I have been able to amplify and illustrate several theories of Goffman, Buckingham and Gripsrud which are presented in the report..
Varumärkesbyggande genom marknadskommunikation : En fallstudie av varumärket Hollister
This study aims to describe how a company behind a well-established brand in the fashion industry has strategically chosen to communicate with their target market. Interviews with four individuals in different positions within the company have generated qualitative data, which is presented and analyzed in relation to the theoretical frame of reference in this study. The results show that the company does not use conventional marketing, but relies rather on marketing based word-of-mouth generated by its customer base due to its unique store concepts. Previous research has shown that this type of marketing strategy is effective and beneficial to the brand equity, a conclusion that is demonstrated to also apply to the survey object of this study. Furthermore, it is also shown that this is largely due to the distinct and coordinated image that the company maintains through strict standardization..
Utomståenderegeln i 57:5 IL
AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.
Genotype by environment interactions of claw health in Swedish dairy cattle in tie stalls and loose-housing
Claw diseases are common diseases in modern dairy production. They are painful for the cow and costly for the producer. Differences in the prevalence of claw disease depending on housing system have previously been observed. This raises the question if there are genotype by environment (GxE) interactions for claw diseases in different housing systems. To investigate this claw trimming records for Swedish Red dairy cattle (SR) and Swedish Holstein cows (SH) were retrieved from the Swedish Dairy Association.
I BRÄNNPUNKTEN: Samhällsekonomisk utvärdering av arbetsmarknadsåtgärder. Illustrerad med hjälp av Brännpunkt i Kävlinge 2002-2005
The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.
Eudaimonia! : Martha Nussbaums aristoteliska försvar för en reformering av högre utbildning
This essay aims to examine Martha Nussbaum's proposal for a classical defense of reform in liberal education and her critique of utility thinking in higher education. I want to explore how Nussbaum uses history to create an ethical alternative that cultivates both moral and intellectual virtues, which she considers to be crucial for the survival of democracy. In examining Nussbaum's use of Aristotle, I focus on her work as a proposal for institutional implementation of an Aristotelian epistemology and the cultivation of the individual as an ethical political subject. This study highlights the epistemological, educational and political ideas that form the basis of Nussbaum's ideals. I intend, however, to go beyond a contextualizing reading and thus establish a dialogue with a radical intersubjectivity to respond to Nussbaum's ambitions to recognize human vulnerabilities as assets for reason.
Erfarenhetsåterföring i Sveriges två ledande byggbolag : Riktlinjer, utfall och konsekvenser
The construction industry in Sweden has in the past 50 years had a low progress in efficiency. With a greater competition from construction firms from other countries, it is necessary to maintain the profit for Swedish construction firms. This is possible with a higher feedback of experience. This diploma work thesis examines how the two construction companies NCC and Skanska in Uppsala, Sweden handle experience feedback from previous projects and the extent to which the experience is spread and used in future projects. In this work, we examined directorial documents to see how employees shall work with feedback.