Sökresultat:
543 Uppsatser om Double taxation agreements - Sida 23 av 37
Föränderlig sittmöbel - att trolla fram en extra plats
The purpose of my project was to explore variability. I wanted to combine different ways of sitting and create some kind of seating furniture that could be changed to fit different kinds of situations and needs. I sought after a way to express safety and stability in the seating furniture and at the same time make it clear that it could be changed into something else or something more. It was very important to me that the furniture piece would have a long lifetime and would be something you kept for a long period of time. I decided that the changeable factor in my piece would be the possibility to change it from being a chair for one person into being a bench for two people.
Den obeorende revisionen och god revisorssed enligt revisorslagen
Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.
Elektronisk signatur : Hur säkra är elektroniska signaturer ur avtalsrättslig synpunkt?
Communication between parties in an important process in their relationship can be based on a contract. This communication can for exemple be composed by a handwritten contract or an electronic contract. Contract law makes no difference between these two forms. to create more favourable requirements for commencing a contract or an ongoing contract there are possibilities to use standard agreements. Therefore a contract can be based on the will of the parties or on a standard agreement.An electronic signature shall secure that electronic transferred information has not been altered and also to identify the sender of the information.
Kunskap och organisatoriskt lärande inom Apoteket AB
This paper aims to provide a description of how knowledge can occur in Apoteket AB, anorganization that is operating on the Swedish pharmacy market. The purpose of this paper isalso to describe how the organizational learning occurs in the organization, and how theoutcome of this learning can be stored in the organizational memory. This subject is ofinterest since Apoteket AB experience changes in their external environment in that they nolonger have monopoly to sell pharmaceuticals on the Swedish pharmacy market. Earlierresearch claims that organizations need to develop new knowledge in order to take action, andthis development needs to be supported by the management within the organization.The collection of primary data was done by two qualitative interviews with employees withinthe organization of Apoteket AB.Our conclusions are that knowledge can occur in many forms, such as tacit and explicitknowledge. The vast majority of the knowledge within the organization is the information thatcan be found in the electronic database Aponet within Apoteket AB, and that is useful for theemployees in their daily work, and therefore is known as explicit knowledge.
Sektorsskillnader i aktierelaterade ersättningar - En kvalitativ studie av incitamentsprogram inom OMX Large Cap
Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.
Arbetsgivares primära förhandlingsskyldighet enligt 11 § medbestämmandelagen
The employer is obligated to call for negotiation on his own initiative, before he makes decisions in questions, which constitute important changes of the employer?s business or of the worker?s working conditions and terms of employment. The obligation to negotiate is reserved to the organisations, which the employer has collective agreements with. But what does the concept of important changes mean? What areas are included in the concept of important changes, according to legal framework and case law? How extensive is in fact the employer?s obligation to negotiate? The purpose of this report has been to seek answers to the above-mentioned questions, through partly describing how the employer?s obligation to negotiate has developed, and partly describing how the codes of negotiations in the Employment (Co-Determination in the Workplace) Act of 1976 are raised and applied.
Commercialisation of inventions from a legal and business perspective
This thesis is about university spin-offs and the competition in high technology industries. In the light of efforts to increase the competitiveness of the European Union, an effective transfer of cutting edge technology from universities to the industry plays an important role. University spin-offs, start-ups founded to exploit academic inventions, are likely to face considerable market entry barriers. This is among other reasons due to high capital requirements for further technology development and lack of complementary resources. With a combination of relevant literature and empirical investigation, commercialisation of technologies within spin-offs is investigated and analysed.
"Jag har lite mer av allt liksom" : en salutogen studie av unga kvinnors erfarenhet av olika kulturella bakgrunder
Young women with immigrant background are generally looked upon as victims of patriarchal structures and cultural determinism.The purpose of this bachelor thesis was therefore to have a salutogen perspective. We investigated how young women with a transcultural background are affected by and how they use their experiences from different backgrounds in their creating of identity.We based our essay on qualitative interviews and current research on the subjects of multi culture, identity and youth. The interviewees were seven young women with experience of multi cultural background and performing different kind of artistic activity.The theory and empirical material combined and compared resulted in three themes: affinity, cultural hybridization, and salutogen factors.We saw that for those young women affinity functioned as a basis for creating identity and that their double background enriches them in several aspects. The three major salutogen factors that the interviewees had in common, and we emphasize, are their struggle, open mind and awareness of freedom.The global youth culture has a great impact upon the young women and to some extent we could recognize cultural hybridization. We consider this neglected subject urgent and very relevant for social work in the multi cultural society of Sweden..
Integration och socialt arbete i Danmark : en problematisering av integrationsbegreppet och dess diskurser i ett postkolonialt perspektiv
The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..
Web Services : Aspekter på nya affärsmöjligheter
E-business innebär att företag använder Internetteknologier eller nätverksteknologier för att skapa större affärsnytta i deras affärsprocesser. För att kunna genomföra automatiserade affärsprocesser krävs att de olika system som används är interoperabla, d v s kan kommunicera och fungera ihop på ett effektivt sätt. Målet med Web Services är att skapa hög interoperabilitet, vilket gör denna teknik lämplig för e-business. Företag kan specialicera sig på att skapa specifika Web Services. Dessa Web Services kan sedan vara byggstenar åt andra företags tjänster.
Butikschefers strategier kring hälsa och hälsoperspektiv : En studie inriktad på godis och läsk
Summary Overweight and obesity in Sweden and in the rest of the industrialized world continues to increase. This results in increased costs both to society and the healthcare system. Part of this development is the increasing consumption of sugar and that is what should be restricted to tackle this growing social problem. Part of the increased consumption of sugar in Sweden was the launch of pick and mix ingrocery stores. This study aims to examine how store managers look at their public health responsibilities, and investigate how managers of grocery stores think about health and health aspects in general and about the sugar consumption in particular. Semi-structured "face to face" interviews was used to collect data and seven grocery store managers participated in the study.
Inkludering i skolan : Lärares meningsskapande för möjligheter och förutsättningar till inkludering i skolan
Sammandrag Information flödar genom samtidens organisationer och behöver systematiskt kontrolleras. Genom att implementera Enterprise Resource Planning Systems, även kallat ERP-system, kan företag enklare samla upp, strukturera och utnyttja all denna flödande information i ett och samma informationssystem. Majoriteten av alla företag misslyckas dock att fullständigt integrera ERP-systemet med sina vardagliga rutiner. Tidigare forskning tyder på att den utbildning slutanvändarna får och ett kontinuerligt ifrågasättande av organisationens värderingar, även kallat double-loop learning (DLL), påverkar organisationens möjlighet till en fullständig integration. Genom en kvalitativ flerfallsstudie på olika företag inom detaljhandeln, alla användare av samma ERP-system, har denna studie undersökt vilken roll utbildningsfasen spelar för att DLL ska uppstå vid en ERP-implementation.
Jämförande analys mellan svenska och portugisiska reklambyråer. : Saker som är bra att veta om man ska arbeta som grafisk formgivare i Sverige eller i Portugal
If you move from Sweden to Portugal to work as an Art Director at an Ad agency, there are certain things you ought to know. Perhaps even before you decide to move. There are a lot of things that are quite different if you compare Portugal to Sweden, not only the language, but also the design, software, working hours and much more. You have for example two month with double salary, you work till six p.m. and when it comes to maternity leave, you have 100% compensation with no taxes the first four months of every pregnancy.
Rotavirus zoonotiska potential : kan infekterade föl smitta människa?
Rotavirus causes diarrhea in young mammals all over the world, including infant humans. The diarrhea leads to severe dehydration that can be fatal if left untreated. The dehydration can be treated with fluid therapy and the infection heals itself. Despite the relatively easy treatment half a million children under the age of five dies every year due to diarrhea caused by rotavirus. Rotavirus sorts into the family Reoviridae and is a double-stranded RNA virus with a segmented genome.
Det bästa för miljön, det bästa för Europa?- Europeiska kommissionens argumentation i frågan om EU-harmonisering av miljöskatter The best of the environment, the best for Europe?- European Commission' s official arguments on EU hormonisotian of environmen
This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..