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956 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 12 av 64
Ämnessökningar med kontrollerad vokabulär och naturligt språk: en jämförande studie med felanalys.
The aim of this thesis is to compare the effectivity of using a natural language and a controlled vocabulary when performing subject searches in the bibliographic database LISA Library and Information Science Abstracts. 20 topics were created and for each topic two searches were made, one by using a query formulated with natural language directed to the abstract field and the other one by using a query formulated with descriptors from the thesaurus in LISA directed to the descriptor field. The average relative recall amounted to 64,8% for the AB-queries and 54% for the DE-queries. Failure analysis showed that the majority of the relevant documents not retrieved by AB-queries could have been retrieved with other query terms, such as synonyms. In a natural language there are many different ways of expressing a topic, and this tends to have a negative effect on retrieval effectivity.
Upphovsrättens balans: en idéanalys av bibliotekssfärens remissvar på Ds 2003:35.
The aim of the study is to examine ideas surrounding copyright law and related rights appearing in the referral statements that the participants of the library sphere gave to the department writ Ds 2003:35. These ideas reflect the positions the library sphere take regarding issues surrounding the copyright law and related rights. The department writ was preceded by a directive from the European Union; Directive 2001/29/EC of the European parliament and of the council of 22 may 2001 on the harmonization of certain aspects of copyright and related rights in the information society. The writ Ds 2003:35 was later followed by a proposition from the government which was co-herent with the preceding writ. The empirical material has been analyzed with a starting point in the polarizations, artist/audience, private/public and original/copy, presented in PhD Martin Fredriksson?s book Skapandets rätt.
Skolbibliotekscentraler ? en undersökning av verksamhet och funktion
The aim of this Master?s thesis is to examine and present the programmes and activities of school library centres in order to see what functions (purposes) they can fulfil in a municipality and also if and how they can contribute to school library development. In order to fulfil my purpose I have made qualitative interviews with five librarians from school library centres. The theoretical framework is primarily based on David Loertscher?s.
Kväve i Östra Mälaren : hur kunskap förvaltas och används i tillståndsprocesser
The nitrogen cycle in freshwater bodies is complex and consists of many separate processes affected by a number of important factors for example oxygen concentration in the water, temperature and circulation. Knowledge of the different components of the nitrogen cycle exists; however, a complete and comprehensive picture is difficult conceptually as well as theoretically. The available literature illustrates that the research on nitrogen and the related freshwater processes is still associated with high uncertainty of how much of the supplied nitrogen from the catchment is transported with the water versus and how much is lost due to denitrification, sedimentation or uptake by plants. This report is an interdisciplinary survey of Nitrogen discharge permitting. The research focuses in particular on the decision-making process, the levels of scientific standard and the administrative framework.Application for Nitrogen discharge permits are decided by the Environmental Court with council from their own experts as well as relevant government authorities and organisations.
Förstudie kring ledningssystem vid reklambyrån Confetti
The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.
Strategiska anpassningar vid nya h?llbarhetsdirektiv: CSRDs p?verkan p? f?retags strategiska beslut. En kvalitativ studie om hur f?retagsledningen inom textilbranschen anv?nder strategisk navigering och intern anpassning vid bem?tandet av ?kade krav p? h?
In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the
emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.
Skuldsättningsproblematiken på marknaden för snabblån : En granskning av proposition 2009/10:242 och dess motverkande av skuldsättningsproblematiken kring snabblån
Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.
Kollektivavtalsrätten och ideologierna : Ideologies and Swedish Labour Law
Abstract The overall aim of this paper is to examine the impact of ideologies and norms on a legal system. Against a background of a description of the hierarchy of norms in Swedish labour law and in European Union law, respectively, the paper aims to specifically demonstrate the problems caused by the different hierarchies of norms when implementing EU directives in Swedish labor law. The research question examines how the trade unions? right to industrial action towards an undertaker providing transnational services by posting of workers, is affected by the implementation of the Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services. The paper answers the question under what conditions the Swedish trade unions have the right to take industrial action in situations of posting of workers. Through the study of sources of law and adhering to traditional jurisprudence, this paper investigates the legislation regarding trade unions? rights to take industrial action in situations of posting of workers. In addition to the jurisprudential research, a glance at the history of ideologies is provided.
CCCTB:s betydelse för gränsöverskridande förlustavdrag : - Resultatet av ett genomförande ur svenskt och EU rättsligt perspektiv
On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.
När backa inte längre var ett alternativ : Genomförandet av Arenastaden i Växjö
This thesis suggest an explanation for is how it is possible to understand that the large arena project in Växjö grew to cost sums of money that initially in the project not would have been an alternative to discuss, how goals changed and how the institutional environment changed the prerequisites of the project. As empirical part of the research, to describe and analyze the project, the municipality?s documentation of the project have been analyzed and semi-structured interviews have been made. Theoretical perspective is taken from the neo-institutionalism in sociology of organizations and change, and theories of the complexity of large projects with major symbolic value and importance. The project starts with the municipality?s investment and cost to be hold back, defined as a necessary condition in order to fulfil an ambitious drive towards new sport arenas. Eventually the necessary condition was abandoned and the arenas were built with the municipality responsible for the investment, cost and risk in the project.
Utmattningsberäkning av hydraulikkopplingar : Metoder och beräkningar gällande utmattningsteorier
The purpose of this thesis is to investigate the fatigue life of two components in different hydraulic quick couplings. The crack which initiates the fatigue failure usually occurs in the bottom of one of the threads. Thus, the threads in the coupling are carefully investigated. A few different approaches for determining the fatigue life are studied for each component. CAD (Computer Aided Design) models for both components are created and analyzed with FEM (Finite Element Method).
Den svenska bolånemarknaden : Förändringar efter introduktionen av säkerställda obligationer
När en person tar ett lån för att köpa en fastighet så tar denne ett Bolån. I Sverige har det funnits en fungerande bolånemarknad sedan länge, men år 2004 infördes en ny lag som kom att förändra hur den underliggande säkerheten hos lånen disponeras. Den nya typen av bolån benämndes säkerställda obligationer, en typ av obligation som skulle vara säkrare för både de som investerar och ger ut obligationen. Eftersom liknande lagstiftning redan fanns i flera andra länder i övriga världen, syftade även lagstiftningen till att underlätta för investerare internationellt. Lagen togs i bruk 2006 då flera av de stora svenska bankerna byta ut sina gamla obligationer för bolån mot de nya säkerställda obligationerna, och lagstiftningen ledde följaktligen till en del förändringar på den svenska bolånemarknaden.Utifrån den genomförda studien kan vi konstatera att bolånemarknaden inte genomgått några markanta förändringar, men att lagstiftningen öppnat upp nya dörrar för många potentiella investerare.
Municipal decision support -About Swedish municipalities implementing the simultaneous offer of full-time employment and the introduction of an internal personnel pool
The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.
Den senaste omvårdnadsforskningen om hjärtsvikt : en litteraturstudie
Syftet med denna litteraturstudie var att enligt vetenskapliga studier, publicerade mellan år 2002 och 2007, beskriva omvårdnad av patienter med kronisk hjärtsvikt. Metoden som användes var en litteraturstudie med beskrivande design. Information hämtades från databaserna Medline, Academic Search Elite och Cochrane Library, samt ur Vård i Nordens webbarkiv. Sökorden som användes var ?chronic heart failure? och ?nursing?.
Aortic Body Tumors in Dogs
The purpose of this essay was to review the literature and describe the patophysiology, diagnosis, microscopic and macroscopic appearance of aortic body tumors in dogs. The tumors originate from the chemoreceptor organs situated at the base of the heart. The chemoreceptor organs are neuroendocrine cells responsible for surveillance of changes in e.g. the blood pH. Aortic body tumors are rare and represent 7 % of the total cases of primary cardiac tumors in canines.