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956 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 13 av 64

Privatization: What we learn from failure : A case study of Iran Air

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

Debatt om informationsfrihet i kris- En studie över upphovsrättsdebatten i några svenska biblioteksorienterade tidskrifter 1996-2001.

In the years 1996-2001 the European Union`s copyright-directive was drawn up. This directive led to much lobbying activities from both copyright holders and library organisations like EBLIDA and IFLA. The Internet and filesharing networks like Napster had led to strong reactions among some copyright holders. Internet gave people an easy opportunity of accessing copyright protected material. Some researchers of copyright have written books where they state that the copyright holders utilize authors fear of illegal copying to strengthen the copyright laws, and by that benefit economical.


Skolkuratorers anmälningsskyldighet om barn som far illa

Sweden has an obligation to report child abuse suspicions to Social Services. According to Socialtjänstlagen (swedish constitution) 1 § Chapter 14, all employees in agencies affecting children, such as schools, have a responsibility to report their suspicions. Research shows that many abuses are not reported. The consequence of this is that Social Services does not hear about all cases of abused and harmed children. One profession where reporting is mandated is school counselors.

Hydroperikard hos katt : patofysiologi, diagnos och behandling

Hydropericardium or pericardial effusion (PE) is the accumulation of fluid in the pericardial sac and is often secondary to pericardial diseases or diseases related to the heart. It is unusual with clinically relevant pericardial diseases in cats but pericardial effusion is the most common one. Since PE causes serious symptoms and may lead to death it is important with a quick diagnosis and treatment. PE can be acute and cause cardiac tamponade, which gives severe clinical signs. Cardiac tamponade needs to be treated immediately or else the cat will die from cardiogenic chock. More common is chronic PE where the fluid accumulates during a longer period of time and the pericardial sac stretches.

En internationell jämförelse av miljölagstiftning avseende växtnäringsläckage med ursprung i jordbruket

SAMMANFATTNINGÖvergödning har de senaste åren blivit en stor och omdebatterad fråga i många EU- länder.Även om problemen har minskat en del är detta inte tillräckligt, vi ser fortfarande fiskdöd,syrefria bottnar och giftiga algblomningar. Hur långt ska vi gå för att kunna övervinnaövergödningsproblemen? Genom olika sorters lagstiftning, ekonomiska styrmedel ochrådgivning har vi nått en bit på vägen, men fortfarande krävs det mycket arbete innan vi haruppnått målet. Jordbruket har pekats ut som en av de största källorna till övergödning pågrund av överskottet av kväve och fosfor som varje år urlakas ur våra jordbruksmarker.Inom EU finns sedan 1991 en gemensam lagstiftning; Nitratdirektivet. Syftet med direktivetär att minska nitratföroreningar och andra föroreningar från jordbruket, då dessa påverkarsåväl yt- och grundvatten som kust- och havsvatten.

Koffeinets inverkan på prestationsförmågan vid styrketräning ? En systematisk översiktsartikel

AbstractTitle: The effect of caffeine on performance during resistance training ?A systematic overviewAuthor: Amanda Jonsson and Erica BenderSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2015-03-31Background: Products with high content of caffeine has in recent years become popular for optimizing physical performance. Caffeine affects mechanisms in our body which can be beneficial to perform better during exercise, but the theories have not yet been systematically reviewed.Objective: The purpose of this review article, is to examine the acute effect of caffeine intake before strength training on athletic performance with the outcome muscle endurance.Search strategy: A systematic literature search in databases PubMed, Scopus and Cochrane using keywords: ?Caffeine?, ?strength?, ?muscle?, "resistance training", "muscle strength", "strength training", "athletic performance", ?repetitions to failure?, ?muscular endurance? and ?endurance training?.Selection criteria: Healthy subjects, 16-50 years old, with experience in strength training. Studies with a caffeine intake > 5 mg/kg body weight, which participants performed dynamic strength exercises on a weight > 60% of their 1 RM.

Kan företagets geografiska placering påverka dess aktieutveckling?

Världen står idag inför många miljömässiga utmaningar och kapitalbehovet för attmildra effekterna av klimatförändringarna är stort. För att möta det stora kapitalbehovetmåste de globala finansmarknaderna involveras. Gröna obligationer är ett nyttfinansiellt instrument vars likvid är ämnad att gå till finansieringen av projekt sombidrar till en minskad klimatpåverkan. Finansieringsformen har växt i popularitet blandsvenska organisationer sedan introduktionen på den svenska marknaden trots att dessaffärsnytta för den utförande enheten inte är övertygande. Syftet med uppsatsen ärdärför att undersöka drivkrafterna bakom emitteringen av gröna obligationer samt omdessa drivkrafter är tillräckligt starka för att öka investeringarna i klimatrelateradeprojekt och på så sätt bidra till en hållbar utveckling.Baserat på uppsatsens syfte användes en kvalitativ metod vid genomfördet av denempiriska datainsamlingen utifrån emittenternas perspektiv.

Elefantens könsorgan, reproduktion och embryoutveckling

Hydropericardium or pericardial effusion (PE) is the accumulation of fluid in the pericardial sac and is often secondary to pericardial diseases or diseases related to the heart. It is unusual with clinically relevant pericardial diseases in cats but pericardial effusion is the most common one. Since PE causes serious symptoms and may lead to death it is important with a quick diagnosis and treatment. PE can be acute and cause cardiac tamponade, which gives severe clinical signs. Cardiac tamponade needs to be treated immediately or else the cat will die from cardiogenic chock. More common is chronic PE where the fluid accumulates during a longer period of time and the pericardial sac stretches.

Underskott vid gränsöverskridande fusioner : Utgör de svenska reglerna en inskränkning i etableringsfriheten?

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

Förändringar i markanvändning över tid och dess påverkan på vattenkvalitet

The EU Water Framework Directive has led that management follows the boundaries of natural catchments.The Swedish waters suffer from a nutrient overload that originates mainly from diffuse sources such as agriculture and the subcatchment of Hackstabäcken in Vallentuna Kommun, just north of Stockholm, has been chosen for this study because of its high nutrient load and because it has undergone obvious changes in land use through the years.In this study, the land use in 1902 is compared with the land use in 2011 in order to investigate if it has influenced the ability of the landscape to produce ecosystem services related to nutrient removal. These services will continue to be produced as long as the system is stable and resilient, but when landuse changes and manure from horses increases it will lead to disturbances that can convert a system from one regime in to a completely different one. That will result in loss, or degradation, of ecosystem services such as denitrification, phosphor sedimentation and adsorption, vegetation uptake and infiltration.The results of this study are based upon area calculations of landuse from old maps from 1902 and 2011. Through these maps it becomes clear that the forests in Hackstabäcken, has increased with 170 ha together with an urbanization of 311 ha, at the same time as wetlands and arable land has diminished and lakes has suffered from reductions. Wetlands have been reduced with 76 ha and the ones remaining are of insufficient quality from a nutrient removal perspective.Data from 1902 and 2011 regarding number of horses and bovines indicated a decrease in bovines and an increase in horses.

Är gröna obligationer ett finansiellt instrument som bidrar till en hållbar utveckling?

Världen står idag inför många miljömässiga utmaningar och kapitalbehovet för attmildra effekterna av klimatförändringarna är stort. För att möta det stora kapitalbehovetmåste de globala finansmarknaderna involveras. Gröna obligationer är ett nyttfinansiellt instrument vars likvid är ämnad att gå till finansieringen av projekt sombidrar till en minskad klimatpåverkan. Finansieringsformen har växt i popularitet blandsvenska organisationer sedan introduktionen på den svenska marknaden trots att dessaffärsnytta för den utförande enheten inte är övertygande. Syftet med uppsatsen ärdärför att undersöka drivkrafterna bakom emitteringen av gröna obligationer samt omdessa drivkrafter är tillräckligt starka för att öka investeringarna i klimatrelateradeprojekt och på så sätt bidra till en hållbar utveckling.Baserat på uppsatsens syfte användes en kvalitativ metod vid genomfördet av denempiriska datainsamlingen utifrån emittenternas perspektiv.

Naturalisering, medialisering & normativ hegemoni

This study deals with the compulsory reading of the public announcements in churches during the eighteens century. The focus is on the diocese of Skara. The ambition to make a comparison between the parish of Skara and the parish of Gårdstånga, earlier investigated by Elisabeth Reuterswärd, failed due to few archives from the parish of Skara. My study takes a broader perspective of the signification of the announcements to the reverends and to the churchgoers. It was an obligation to the reverend to read, collect and save the announcements and the churchgoers were by law obligated to go to church every Sunday.

INVERKAN AV HAVSF?RSURNING P? PROTONERBARA ORGANISKA F?RORENINGARAS EKOTOXICITET

Resulting from anthropogenic carbon dioxide emissions, average surface seawater pH is estimated to decline from today's approximately 8.05 to between 7.78 and 8.03 towards 2100. For ionisable organic pollutants, changes in pH can lead to a change in the degree of ionisation, which could influence the ecotoxicity of a compound by altering its bioavailability. In this study, potential changes in ecotoxicity of ionisable organic compounds resulting from ocean acidification are examined. This is achieved partly by conducting a literature review, analysing existing literature that investigates this relationship. Potential changes are also evaluated by examining marine ecotoxicity data for ionisable organic compounds on the watch list pursuant to Directive 2008/105/EC of the European Parliament and of the Council, as well as on the list of priority substances according to the 2022 proposal for amending the Water Framework Directive (2000/60/EC).

Jämförelser av olika former av QRA och andra metoder för riskanalys av processindustrier

When performing a QRA you have to consider a number of accident scenarios. How many scenarios you choose often determines the time and resources needed to perform the QRA. The report investigates the possibility that a QRA can be performed using only a few representative scenarios. Further it presents a discussion on how these scenarios should be constructed..

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