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492 Uppsatser om Disclosure requirement - Sida 21 av 33
Avskaffande av exekvaturförfarandet : En studie av kommissionens förslag till en reviderad Bryssel I-förordning
In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.
"Vi måste ju göra nånting" : -en kvalitativ intervjustudie av insatsen påverkansprogram inom påföljden ungdomsvård
AbstractAs a young offender in Sweden today you can be sentenced to juvenile care within the social services. Within the juvenile care it may be an option for these young offenders to undergo an affect program. That is a collective name for several types of structured programs that can include everything from conversations to visits. The purpose of this study was to create an understanding of which arguments there are for why these affect programs for young offenders is being used in three municipalities in southern Sweden. We authors found this interesting because of the lack of evidence for these affect programs.
Konceptstudie av eltransmission för 8-hjulsdrivet fordon
SEP Modular Armoured Tactical System is the next generation of military vehicles developedby BAE Systems Hägglunds AB. At present time, BAE Systems Hägglunds AB aredeveloping a 6-wheel electrical hybrid and a conventional 8-wheel vehicle. The questionformulation was summarized as: ?In which ways can the electrical transmission in a hybriddriveline for SEP be designed, when the surrounding fixed interfaces are kept and the unity ofcomponents within SEP is maximized??. The purpose of this master thesis was to study avariety of concepts for hybrid propulsion.
Utveckling av instyrningsfunktionen hos ett dockningsinterface
In this project the task has been to develop a product that will facilitate an operation for personnel working in a sterilization center. The operation is to steer the front of a loading trolley into the chamber of an autoclave, a so-called docking. The moment is complicated because the margins to deviate from ideal docking position and still succeed, is very small.The principal Getinge's desire was that the product could be retrofitted at the customers on their existing systems. One of the demands was that the product should fit two types of trolleys, one with a adjustable working height and one with a fixed working height. Getinge is supposed to purchase the system from a subcontractor who shall manufacture it and the requirement from Getinge is that the cost of purchase mustn't exceed SEK 500Initially principles, solving the problem was developed.
Finns det grund för att lämna ideella föreningar utanför momsträsket? : Är undantaget i 4:8 mervärdesskattelagen konformt med mervärdesskattedirektivet?
Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations. In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.
Slitundersökning för jordbearbetning och sådd :
In this study we try to focus on the costs for wear parts on different type of soil tillage machines and at Väderstad Rapid drilling machine. We have studied some of the leading types of cultivators and disk harrows. Among the cultivators we have investigated Väderstad Cultus, Dalbo Dinkomax, Horsch Tiger and Terrano. At disk harrow we have looked at Amazone Catros and Väderstad Carrier.
We have made more detailed study on costs for wear parts, working depth, driving speed and diesel consumption.
Byte av kontaktdonsgränssnitt för Scania bromssystem
This master thesis was carried out at Scania in Södertälje, Sweden. It investigates the possibility of changing a connector interface that is used when there is a need for splicing the wheel speed sensor and thereby determine the consequences.The problems that exist with the current connector interface occur during assembly, as more time is required to complete a connection in a reliable manner. A complete connection requires joining the male and female connector, insert the connection into a protective retainer and then strap a cable tie on each end of the retainer. This process makes it more time consuming and it requires 20-30 seconds to complete the connection. Solving this problem would save time and enable easier assembly, therefore resulting in economical benefits.This thesis was accomplished through discussions with different sections at Scania, studying available documentations, observations during assembly, writing a requirement specification and contacting suppliers.The aforementioned methods resulted in four connector suggestions, the DT and DTMH connector from Deutsch, MCON connector from TE connectivity and MLK connector from Kostal, each of them compliant with the set demands of the surrounding environment.
Analys av fördelningssystem för bostadshus
The purpose of this project is to analyze earthing systems for houses. By practical measurements and theoretical analyzes consequences of possible faults, that can occur within the facility and in the low-voltage distribution network, is illustrated. The reason for this project is that nowadays one has to arrange with a main equipotential bonding system for buildings. Apart from that, if necessary, bathrooms must be provided with a supplementary equipotential bonding system.The practical measurements verify that potential differences in facilities may be due to voltage drops in the PEN conductor between the origin of the electrical installation and the power transformer.Based on the theoretical analyzes of possible faults, it is considered that the requirement for supplementary equipotential bonding systems for bathrooms in most cases can be questioned, when basic insulation, fault protection, residual current devise and main equipotential bonding system already provides an adequate level of protection.A PEN conductor loss may result in a situation where metallic parts attached to the equipotential bonding system starts working as earth electrodes. Equipotential bonding system may also increase the incidence of stray currents. If TN-C-S systems is provided with a local connection to earth a redundant system against PEN conductor loss is obtained.
Medborgarinflytande i detaljprocessen : En jämförelse mellan PBL 1987 samt PBL 2010 ur ett demokratiperspektiv
In the year 2002 a commission wasappointed by the government and taskedto clear up possible flaws in the lawgoverning spatial planning (Plan ochbygglagen, PBL). The commission's reportlaid the foundations for a new law whichwas adopted by the Swedish parliament onthe 20th of June 2010 and is scheduledto come into effect on the 2nd of May2011.The purpose of this thesis has been toexamine the changes made in the new law,primarily from a civil-rights point ofview, focusing on the appeal process.This is a highly interesting subjectconsidering one reason behind the newlaw was to simplify and streamline theplanning process while keeping civilrights intact.Through a comprehensive literature studyand interviews with experts the currentplanning process was mapped out andrelevant changes in the new law wereexamined. After the study had beenconcluded we were able to distinguishseveral areas that underwent especiallyinteresting changes;The requirement of a plan program wasremoved and the exhibition process wasremoved and replaced by a writtenreview. Individuals were given thepossibility of requesting a plan notice.The different spatial plan documentswere merged into one single document andthe number of responsible authoritiesfor spatial plans is no longer limitedto one.The study has shown that the aspirationfor a more effective spatial planningprocess has mostly been conducted at theexpense of individual rights.The single biggest obstacle forachieving a democratic planning processis learning how the law works and howthe spatial planning process isimplemented, this is has been proven tobe a very hard and time consuming taskfor individuals to undertake..
Komponentansatsen : Från harmoniseringsprocessen som bakgrund till uppfattningen om nyttan och kostnaderna som effekter
Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.
Med den inre känslan som drivkraft - barnmorskors upplevelser av att förmedla trygghet och en god omvårdnad
The expectations of a successful outcome are great during childbirth. The overall objective of prenatal care and birth care is that midwives contribute in creating the most positive experience of pregnancy, child birth and infancy as possible. During the past 30 years there has been a significant increase in sectiofrequency both in Sweden and the rest of the Western world. More parents feel an overall insecurity when it comes to child labour. The purpose of this study was to describe how midwives experience the work of creating a sense of security and good nursing when meeting the expectant parents.
En kostnadsanalys av energieffektiva flerbostadshus
In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.
Uttagsbeskattning och beskattningsinträde : En analys av förenligheten med etableringsfriheten
AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.
Skolbiblioteket ? definition och användning: en innehållsanalys av gymnasieskolans styrdokument 2012
The purpose of this thesis is to systematically describe and map how authorities define the school library and its function based on the current policy documents for the Swedish upper secondary school. The study is guided by the following questions: ? What dimensions does the school library have according to the explicit definitions, descriptions and requirements? ? What implicit arguments, references and unspoken assumptions about the school library and its role, function and significance can be derived? The study is delimited to the national policy documents, which have been divided into two groups ? structural and teaching focused ? corresponding to the two questions above. Further delimitations have been made to avoid noise and to manage a manual content analysis. Each question required its own analysis tool.
Hur fungerar logistiken i produktionen på ett byggföretag?
The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.