Sökresultat:
543 Uppsatser om Double taxation agreements - Sida 15 av 37
Informationskällor under internationalisering : Svenska små företags tillvägagångssätt för att tillägna sig kunskap och information
There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.
Probiotika som prevention mot urogenitala sjukdomar
About 10 % of the adult women population in Sweden are treated annually for urinary tract infections. The increasing bacterial resistance towards antibiotics is classified by WHO (World Health Organization) and ECDC (European Centre for Disease Prevention and Control) as one of the greatest treats for human health in a global perspective. To find alternatives scientists are studying the possibility to use probiotics to reduce the frequency of recurring urinary tract infections. This literature study examines five randomized double blinded placebo controlled studies where different strains of Lactobacillus have been used as a prophylactic to women suffering from recurrent urinary tract infections and bacterial vaginosis. Overall the studies do not display enough promising results to recommend the use of probiotics as a prophylax or cure..
Apportegendom i form av arbete och tjänst? : Ur ett borgenärs- och värderingsperspektiv
The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.
Ett Imperium På Nedgång?: En studie av USA: s Imperium
This is a thesis about the American empire. I also focus my work to see if this American empire is declining. The two main questions I ask and want to answer in this thesis are: is America an empire and is it in decline?I first conclude that America has been an empire ever since the end of the Second World War. The sheer military and economic power of the American empire matches and exceeds the ones before them.
Stridsyxor eller båtyxor : En diskussion om symboliken och dess betydelse
My intention with this paper is to try to understand the meaning of the double sex symbols which can be identified on a number of Neolithic so called battle axes from the region round the lake Mälaren in Sweden. My conclusions are drawn after having studied a number of archaeological thesises. I have realized that the society was egalitarian from what is said about the funeral habits since women and men were buried with the same care. Ceramics from the Skogsmossen site show a very long continuity over 15-20 generations. These facts indicate a peaceful society without traumatic breaks where knowledge would have been lost.
Modellbaserad ekoföljning i vätskefyllda tankar
This thesis discusses model based tracking of radar echoes in tanks with liquid content. The errors in the measurements are not always random in these cases, and the interference that occurs when nearby echoes moves in relation to each other makes tracking difficult. The tracking problem can be broken down to four parts; track initiation, track destruction, association of the measured echoes to the tracks and to update the tracks with the associated echoes. The radar measurement is primarily made on the surface. However, additional echoes from the tank floor or other structures and double bounces are normally present.
Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.
An Exposition of The Morality of Abortion (A Catholic Church Position)
In this modern period, societal and religious groups are strongly divided regarding the acceptability of abortion. Despite so many attempts by various groups to find a middle ground, the debate on abortion still remains largely polarized, at its most dramatic point with the extreme conservatives claiming abortion to be the moral equivalent of murder and the extreme liberals see it as devoid of moral import. And this polarization is due to the legal battle that continues to shadow moral discussions. An acceptance of an ethical nuance will here play as a concession on the deeply contested question of whether abortion should be a legally protected option for a woman, and to an extent blame for the continued crudeness which can be laid at the doorstep of a moral theory itself. Apparently, the ethical literature on abortion has focused almost exclusively on the tiniest moral assessment on whether and when abortion is morally permissible.
Att välja perspektiv : "Arkitektur i Sverige - Funktion, konstruktion och estetik genom tiderna".
This essay tries to show how The Swedish Museum of Architecture, Stockholm, with the exibition Architecture in Sweden - Function, Design and Aesthetic through the Ages, presents and represents architecture. It is stated that this is done in a multi-perspectival, multimedial fashion, with the aid of, for example, photography, models and mixed material surrounding the wide concept of ?architecture?. One chapter discusses the relationships between the exhibition on site, the exhibition catalog and the museum´s website. Another chapter argues that there can be no essential or perfect representation of architecture, although this utopian wish most certainly exists even today.
Vilket synsätt styr EU:s flyktingpolitik?
People in refuge face states with a dilemma. This dilemma consists of a wish (or obligation) to help those who need a refuge, and at the same time consider domestic issues such as financial costs and security problems. Thus, there are two perspectives which are important to consider when refugee policies are made. The aim of this paper is to see which perspective the EU had when making their migration policies. The question asked is: which perspective is behind the making of European refugee policy?The theories realism and idealism are used to describe the conflicts in the making of European refugee policies.
Utvärdering som ett redskap för den lärande organisationen?- Upplevelser kring utvärdering på ett företag.
Sett utifrån ett historiskt perspektiv kan utvärderingar spåras tillbaka till husförhören som ägde rum i Sverige under 1600-talet. Under denna tid utövade även staten kontroll på det övriga samhället genom präster samt inspektörer. I modern tid har USA kommit att bli en förebild för den sorts bedömning utvärdering innebär. Något som i USA benämns "evaluation", och har kommit att slå igenom och ligga till grund för den pedagogiska utvärderingen. Utifrån ett samhällsutvecklingsperspektiv har utvärdering blivit ett allt mer utbrett fenomen som övergått till att bli populärt under främst de senaste decennierna.
Ränteavdragsbegränsningsreglerna : Är den svenska skattebasen skyddad?
This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.
Hypotermibehandling av nyfödda barn vid Universitetssjukhuset Örebro
AimThe compulsory school attendance in Sweden means that all children are obligated to go to school. This makes great demands on those who work in the school, especially the teachers. Schools are complex units. In school, teachers face all kinds of ethical dilemmas on a daily basis. The aim of the study is to enlighten how different teachers would act differently, if they were facing the same dilemma in the PE-lessons and why this knowledge is important to our profession.MethodThe data was collected through interviews to make a qualitative research.
Negotiating Work-Life Balance: Working Time Preferences and the European Working Time Directive
This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..
Experimentell undersökning av provkroppar för trälimfogar
This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.