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543 Uppsatser om Double taxation agreements - Sida 30 av 37
Hur har svensk kod för bolagsstyrning påverkat revisionsbyråerna? En studie av Sveriges sex största revisionsbyråer
Undersökningen syftar till att beskriva och analysera hur de sex största revisionsbyråerna i Sverigepåverkats av svensk kod för bolagsstyrning. Problemformuleringen är tredelad och avser att besvarafrågor om hur revisionsbyråerna anpassat sig efter koden, hur de anskaffat kompetens om den, samtmedarbetarnas åsikter om den.För att kunna besvara problemformuleringen har en abduktiv ansats använts och en kvalitativstudie genomförts. Empirin har samlats in genom intervjuer med en medarbetare per revisionsbyrå. Ilitteraturdelen beskrivs och refereras svensk kod för bolagsstyrning. För att läsaren skall kunna få enökad förståelse om kodens syfte och tillämpning har en intervju med Kodgruppens ordförande ErikÅsbrink genomförts.
Phosphorus in agricultural soils around the Baltic Sea : comparisons of different laboratory methods as indices for phosphorus leaching to waters
Eutrophication of the Baltic Sea is a serious problem. A major contributing factor is diffuse losses of phosphorus (P) from agricultural land in surrounding countries. In order to estimate P losses, environmental monitoring of small agriculture-dominated catchments is being carried out in most of these countries. Evaluation of the risk of P leaching to waters is usually based on chemical tests originally developed to quantify the amount of soil P available for plant production. The tests are performed in different ways in the different countries and a number of different extraction agents are in use.
Mötet med det okända : En jämförande och symboltolkande studie av kvinnlig och manlig problematik under 1800-talets mitt såsom den är gestaltad i Charlotte Brontës Jane Eyre och Fjodor Dostojevskijs Brott och straff
The aim of this study is to investigate how the female author, Charlotte Brontë, describes the development of her female protagonist in Jane Eyre and to compare this to how the male author, Fyodor Dostoevsky, describes the development of his male protagonist in Crime and Punishment, inside the patriarchal 19th century.My basic idea is that both characters in these two books have to reach their own unknown to find satisfaction and a new existence, and I want to investigate what the characters have to go through to find that existence. To help me in my exploration of Jane Eyre I make use of Gilbert and Gubars? book The Madwoman in the Attic and in the case of Crime and Punishment, I make use of Pelikan Straus? article ??Why did I say ?Women!??? Raskolnikov Reimagined?. Both authors discuss literature from a gender perspective, but without comparing female and male characters or authors with each other, which I believe is important for a more holistic understanding of gender issue.The conclusion of this essay is that these books are describing the main characters? evolution towards their personal unknown with the same tools, a double self, an important symbol, and in the end a love partner that embodies that unknown.
Utstationering av arbetstagare - en studie om utstationerade arbetstagares arbetsmiljösituation inom byggbranschen
Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.
Effektivisering av LCA med hjälp av BIM
This thesis concerns how Sweden relates to life cycle assessment (LCA) in the construction process. LCA means analyzing a products impact and the analysis includes the whole life span of the product. A building has a high complexity and the combination with its unique shape will make the LCA more comprehensive, unlike e.g. aluminum cans. Recently there has been a development of a working procedure in the construction industry.
Rörsvetsning i konceptet Factory-in-a-Box
This Master of Science thesis was a part of Pharmadule Emtungas project to construct a mobile automated cell for welding of carbon steel pipe (Heating, Ventilation and Sanitation). Pharmadule Emtunga is using a modular building concept for building pharmaceutical factories. The modules contain these pipes. The goal of the thesis was to present concepts for technical solutions regarding welding methods and fixtures for the cell. Conceptual models for the cell were made with aid of CAD software.
"Det här är en berättelse om en tid och en plats." : En studie av tids- och platsmarkörer i Jonas Gardells Torka aldrig tårar utan handskar-trilogi och Hjalmar Söderbergs Doktor Glas och Den allvarsamma leken
This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.
Viktiga egenskaper hos framgångsrika svenska skolskogar :
A substantial part of the Swedish outdoor education is being practiced in so called ?school forests?. The concept school forest was first introduced in the 1980?s by the organization Skogen i Skolan. The definition of a school forest is an area that is being used for educational purposes, over which the school and the land owner has reached an agreement of how the school may utilize it.
Kostnadseffektiv svaveldioxidreduktion : en studie där ett optimalt svenskt mål jämförs med ett internationellt mål
In Sweden the work of reducing acidification and its prime cause; emission and deposition of sulphur dioxide, has been going on for decades. Despite of all the work that has been done the positive progress in the acidified areas is slow. This is partly due to a long recovery time for the acidified areas but also because the reductions of emission and deposition of sulphur dioxide have not been large enough.
Emissions of sulphur dioxide from land based source in Sweden are estimated to 34 000 tons in the year of 2010. During the same year, approximately 182 000 tons of sulphur dioxide will be deposited over the Swedish territory.
Idunas äpplen. Fredrika Bremers bokdonation till Högre lärarinneseminariet
In the early 1860´s, the author and opinion former Fredrika Bremer made a large donation of books to Högre lärarinneseminariet, which is the first governmental institute for higher education of women in Sweden. The aim of this thesis is to describe the collection of donated books as well as to extract information regarding Bremer's international network of contacts, her views on women's education and her relation to Högre lärarinneseminariet. Furthermore, the aim is to highlight the unique relationship between Fredrika Bremer's private collection of the books and the library of Högre lärarinneseminariet from a gender perspective. A handwritten list of the 321 titles constitutin the donation has been preserved in the seminar archive and three quarters of the books have been re-discovered in a bookcase at Årsta castle. The donation is characterized by its double origin as stamps and personal dedications remain as permanent traces in the books.
Ett slag för njutningen. En studie om BDSM-utövande inom relationer
The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework.
The picture that emerges is complex.
Beslut om betydande miljöpåverkan för järnvägsprojekt : beslutsmotiveringar, åtgärder och regionala skillnader
This thesis examines the reasons to why railway projects conducted by Banverket (Swedish National Rail Administration) could be expected to cause significant effects on the environment, on which grounds the County Administrative Board and Swedish National Rail Administration base their decisions/assumptions and highlight regional differences between the different Swedish national rail administrations regions. Total 24 railway projects, conducted or being conducted, during the time period 2001 - January 2010 have been analyzed and studied. These projects represent eight different measures/activities which are dispersed throughout all five of the Swedish National Rail Administration´s different regions. Swedish legislations demands that the planner of a new railway project shall first conduct a pre-study and then conduct a public consultation which provides the participants an opportunity to provide input. The County Administrative Board shall then decide if the project could cause significant effects on the environment.
Nu a?r det dags att agera! : en analys av konsumentbeteende fra?n mjo?lkupproret i Ska?ne
At the end of 2008, Arla concluded agreements with several supermarkets in southern Sweden. The agreement with the supermarkets excluded Ska?nemejerier from the stores. This meant that Ska?nemejerier lost approximately 7% of sales volume.
Invandrares upplevelser av diskriminering och den politiska diskursen om invandrare i Sverige mellan 1960-2009
Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨ How is the serviced office concept designed?¨ Which customer segment should SFV direct to and what need does the segment have?¨ How shall a marketing plan look like for the concept?¨ How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.
Effektiv lagerstyrning genom tillförlitlig prognostisering : Effective inventory control through reliable forecasting
This study was done regarding whether sealing or ventilation is the best solution to prevent moisture on cold attics. The authors of this report addressed the problem with moisture in attics when they started their cooperation with Peab.The methods included interviews with people, database research, and calculations of a project in Akersberga north of Stockholm. The conclusion is based on interviews and other information as they are analyzed in relation to the house of reference. The focus of this report is on problems with moisture in the attics known as cold attics.The background of the problem with moisture is that today?s slabs are usually insulated to save energy and that the attics nearly gives the climate as the outdoor climate.