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543 Uppsatser om Double taxation agreements - Sida 24 av 37

"Intersecting Theories" eller Mångkulturalismens dilemma: En teoretisk studie om intersektionalitet.

This study is mainly critical-theoretic and explores the theoretic jungle of the concept of intersectionality with the use of Post-colonial and Feminist theories. The purpose of the thesis is also to investigate the concept of intersectionality further by looking upon its practical use as theoretic tool. This is performed in a discourse analysis of two programs developed by Swedish Liberal Party autumn of 2005. Another purpose is to discuss the multiculturalist dilemma as well as the phenomenon of a hegemonic western Feminism. One conclusion of this thesis is that the use of intersectionality is not unproblematic.

Att undervisa elever med en religiös tro : En intervjustudie med gymnasielärare i den sekulära och mångkulturella skolan

The Swedish state and educational system are secular, so to say they do not depend on the former protestant state church anymore. Many people in Sweden are also secular. Even so, in school teachers meet students with a religious faith. The purpose of this study is to examine how teachers without a religious belonging experience the encounter with religious students. The method used was semistructured interviews with five teachers in a upper secondary school in a multicultural suburb of Stockholm.

Parkeringsköp ? ett verktyg vid plangenomförande?

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.

Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna

SammanfattningFör att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa växthusga-ser. Den enda av dessa mekanismer som i nuläget är aktiv, är handeln med utsläppsrätter som hänför sig till utsläppen av koldioxid.Eftersom EU är part i Kyotoavtalet antog Europaparlamentet och Europeiska Unionens råd ett direktiv (2003/87/EG)(handelsdirektivet) för att uppnå de åtaganden som antagits i protokollet. Handelsdirektivet implementerades i svensk rätt genom lag (2004:1199) om handel med utsläppsrätter. Innehavet av en utsläppsrätt medför en rätt att släppa ut ett ton koldioxid. Enligt handelsdirektivet skall 95 % av utsläppsrätterna delas ut gratis till utvalda företag med höga nivåer av utsläpp.

The double dupe : den dubbla duperingen

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

Lönsamhetsbedömning av utökad MR-kapacitet på Karolinska Universitetssjukhuset

This thesis analyses how a radiology department at the largest hospital in Sweden, Karolinska University Hospital, most profitably could expand its capacity for investigating cancer patients using magnetic resonance imaging (MRI). The queues today for patients waiting to be scanned are long, which delays the start of cancer treatments. Meanwhile the hospital has a budget deficit of half a billion SEK, which make any expansion hard. In this thesis we evaluate the alternatives of investing in new machinery; utilize the current machinery better by using them more days annually or through a shift work system. Finally we evaluate a combination of these.

Undersökning : hur gestaltas den anlagda miljön vid naturum?

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.

Ka?ta tjejer och Ka?rria?rsmammor - kvinnan ska vara allt : En kvalitativ studie om hur kvinnan skildras i magasinen Cosmopolitan och Slitz

Every day readers of magazines receive advice on how their life is expected to be. Magazines write about what to wear, who you should be dating and where you should work. People are social beings and are affected on what they read, hear and see. In that way media is one of the main channels which defines people and draws examples on for example how a "normal" woman should be.This essay dealt with several questions: how women are described in Swedish women magazine Cosmopolitan and men ?s magazine Slitz and how they are differ from each other.

Internationella biblioteket ? från lånecentral till publikt bibliotek

This master thesis is a study of the Swedish Lending Centre for immigrant literature (ILC), which opened in 1991. The purpose of the thesis is to examine problems and possibilities in the organization of ILC, which has a number of powerful stakeholders. In this study focus has been on the development of the organization, and especially on the planning of the conversion of the non-public Lending Centre to a library open to public (to be called the International Library in Stockholm) that will be inaugurated in May 2000. ILC is governmentally financed, but incorporated in the organization of the public library in Stockholm. Other stakeholders, except the Swedish Government and Stockholm City, are the County of Stockholm, the staff of ILC, and the public libraries that use the Centre's long-distance-lending facilities.

Implementering av en PSS i Trängslets kraftstation

The purpose of this master thesis is to implement and validate a Power System Stabilizer (PSS) to a generator at Trängslet hydropower station in Dalarna, Sweden. Problems with local rotor oscillations can occur at the hydropower station when power is transferred on a new power line (130 kV) from Northern to Southern part of Dalarna. To ensure good operation properties on this power line Fortum Generation AB and Fortum Distribution AB wants to activate a PSS on a generator.There have been investigations in which situations and what equipment that contributes to rotor oscillations. When this is known the PSS is tuned to damp these oscillations by choosing a good set of parameters. The most important parameters for good performance are to choose amount of gain and phase compensation.

Investeraravdraget : En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Franchising - eller när förälskelsen kommer efter förlovningen: En kvalitativ studie om hur samarbetet mellan franchisegivare och franchisetagare utvecklas över tiden

The aim of this study is to describe how the cooperation between franchisee and franchisor evolves over time. The parties? work responsibilities are explored as an ingredient of the cooperation. Creation of relational aspects is also studied, as well as how adaptation of the concept is handled throughout the partnership. This study takes on an abductive approach and is based on interviews with franchisees of one franchise system, performed at different stages of the respective cooperations.

Klinikintern statistik : en fallstudie kring behov av och möjligheter till framtagandet av ett statistikverktyg

The health care sector is one of the most information-intensive institutions in Sweden. Big investments in information technology have been made to ensure efficiency and quality within organisations in health care. This has led to high requirements in documentation and resulted in an increase in administration which gradually more often is done by nurses and doctors. A major problem is that it is difficult to gain access to the information recorded in all the different systems, which is their objective. This causes double documentation instead of being a support in follow-up performance.

Förmånsbeskattning av terminer : De skatterättsliga konsekvenserna av terminsavtal i incitamentsprogram

Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Den syd?stg?tska d?rromfattningen: en unders?kning av Kisa tingshus d?rromfattning

Kisa Courthouse in the south of ?sterg?tland is a house built in the early 19th century with a typical neoclassical style. With clearly regular symmetrical wooden facade scheme with a central main entrance. The main entrance is a wooden double door with richly decorated portico. the crown moulding above the door consists of a band of dentils with a cornice moulding at the top.

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