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956 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 18 av 64

Informationsdelgivningsreglerna i MiFID II : Uppnår informationsdelgivningsreglerna behovet om ökat inesterarskydd?

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Det tar ju sådan tid att söka: sjuksköterskestudenters informationskompetens ur ett sociokulturellt perspektiv

The purpose of this Master?s thesis is to investigate what prompts student nurses to seek information required to their educational tasks and how they evaluate and utilize that information. The questions addressed in this thesis regard how information retrieval becomes part of student nurses? social practice; which physical and intellectual tools student nurses make use of in their education; and which mediating resources they use to perform their tasks. Roger Säljö?s sociocultural approach provides the theoretical framework for this thesis.

"Elevhälsan är en trygghet för oss alla" : Uppfattningar om hur skolan kan arbeta vid misstanke om att barn far illa.

The aim of this study is to understand and describe school staff´s view on the legal obligation to report child maltreatment. With this approach I will get a better understanding how child maltreatment can be caught up in the Swedish community. Previous research shows that school is one of the authorities who report most children to social services. Previous research indicates that cooperation between school and social services reduces the time of the investigations, and gives a better understanding of what is to be reported. The result shows that a functional cooperation between school staff´s as well as between school and social services is important for children to be caught up in the community.

Decision making and the role of empathy in animal ethics committees (AECs)

Ethical evaluation of scientific studies carried out using animals is legally mandated in many countries and has been so in Sweden for over three decades. The animal ethics committees (AECs) responsible for the task have however been subjected to criticism; common critique being that the wrong issues are discussed and that the ethical evaluation is thus incomplete, that there is a lack of coherence across committees and that the committees are not as democratic as they might appear. This study investigates the view of Swedish AEC members on a number of issues in order to shed some light on the mandate and functioning of the committees, and on the grounds for ongoing criticism. In a survey and interviews AEC members and other persons connected to the committees gave their views on the AEC task in relation to their roles, the ethical evaluation per se and whether or not emotions such as empathy play any part in it. There were significant differences found between AEC member categories and several issues were encountered, many of which have been stressed in previous studies.

Uppföljning och analys av Stockholms stads solcellsanläggningar

During 2007 the City of Stockholm installed five grid connected photovoltaic systems. The aim of this master thesis is to quantify the amount of produced energy and recommend routines to collect and analyse production data, to make production data accessible by the public and to gain experience for future installations.The total amount of produced energy until March 2009 is 227 000 kWh, with an annual rate of 150 000 kWh. The expected annual rate was 148 000 kWh.All system owners are positive about their plants and see economical benefits in scaling up such systems.The installations need very little attendance and maintenance, however it is recommended that an alarm function is installed for automatic feedback in case of a system failure. All future systems should be inspected during full operation to determine if the actual capacity is matching the installed capacity..

Från diskurs till praktik? En studie om säkerhetiseringen av irreguljär migration och dess konsekvenser

This thesis discusses the theory of securitization in relation to the issue of irregularmigration, from EU level to national level. By using discourse analysis, the purpose isto explore whether the discourse leads to practice when it comes to nationalimplementation of EU debates on return policy. The material used in this workconsists of policy documents regarding the Return Directive from the EuropeanCommission as well as the Reva Project in Swedish migration policy. The mainobjective of the Reva Project is to make the process of returning irregular immigrantsmore effective and it has been strongly criticized, both by media and public opinion.The conclusion of this case study is that even if the security rhetoric may appearstronger on the EU level, the main elements of the security discourse are stillportrayed in the implementation on the national level. Based on this analysis we canmake the presumption that discourse develops into practice in the case of returnpolicy in the EU-member state relation..

Key Account Management i verksamheten: en fallstudie av Telia Partner

The purpose with this thesis is to illustrate companies? way of using Key Account Management in the organization. We developed the four following research questions: Why do companies choose to use Key Account Management? How do companies identify and choose their key customers? How does a key account manager work? How do the skills needed by a key account manager look like? The results showed that KAM offered several important benefits, mainly of economical characteristics. Identification of the key accounts was mainly conducted through certain economical criteria the customers had to fulfil.

Ö?kad tillga?nglighet mo?jliggo?r kvarboende : -En analys av tillgänglighetsrenoveringar

The number of elderly in Sweden is increasing due to improved living conditions and better medical care. It is important that society adapts to the increase and begins to work preventively to reduce the costs of the increase. An important aspect is the elderly accommodation, the cost of health care in specific accommodation is almost twice as high as those for ordinary housing. Therefore, it is important that we availability adapt dwelling to allow older people to live in ordinary housing for as long as they wish, instead of moving to assisted living before they need it. If we can fulfil the elder?s needs with home care instead, society can save a lot of money.In this report, three different forms of housing has undergone accessibility increases and been inventoried and analysed.

EMC problematik och el-kvalitet i elkraftnät

The dissertation deals with an account of actual problem, which can arise within EMC and power quality. The cause of power interruption and what can be done to minimise the power interruption is discussed. It also includes a definition of planning levels and which factors one needs to have control over to carry out a possible planning strategy and how the local distributions net could be more secure. The electrical net could be secure but no system can be free from interruption.The dissertation examines two distribution transformers: GLA40T1 (Glansås) and T399 in Tranås Energy which don?t have regulators.

Erfarenheter av uppföljning efter gallring och föryngringsavverkning för att nå kraven i miljöcertifieringssystemen FSC och PEFC

Miljöcertifieringssystemen PEFC och FSC ställer krav på uppföljning och revision för att säkerställa att kraven och kvalitén uppnås. Studiens syfte var att belysa de skogliga maskinentreprenörerna och förvaltarnas/virkesinköparnas erfarenheter av arbete med uppföljning inom miljöcertifierat skogsbruk. Materialet insamlades genom telefonintervjuer och analyserades med kvalitativ innehållsanalys, vilket ledde fram till resultatet. Uppföljningen och traktdirektivet har en viktig roll för att nå miljöcertifieringarnas krav. Dialog och delaktighet mellan de olika yrkesgrupperna var viktig, enligt respondenterna, för att miljöcertifieringen ska nå en hög kvalité och för att skapa engagemang och vilja att förbättra arbetet..

Möjliggör LAS missbruk av visstidsanställningar? : Ur ett arbetsgivar- och arbetstagarperspektiv

Studien handlar om elevers tankar och upplevelser kring elevinflytande på fritidshem. Syftet är att se hur elevers tankar och upplevelser kommer till uttryck i verksamheten. Metoderna som har används i undersökningen är samtalspromenader där elevers tankar och upplevelser ska lyftas fram.Därför har vi valt demokrati och elevinflytande som argumenterande forskning för vår studie. Vårt teoretiska perspektiv är barns perspektiv som används för att se elevernas erfarenheter, uppfattningar och förståelse av sin livsvärld.I studien framgår det att eleverna har inflytande när det gäller vissa saker på fritidshemmet. Eleverna har även en viss förståelse kring begreppet inflytande och fritidslärarna har goda möjligheter att bygga vidare på detta utifrån elevernas perspektiv..

Före och efter Trappan-modellen : En pilotstudie om psykiska, emotionella och beteendemässiga förändringar hos barn som upplevt pappas våld mot mamma

The Trappan Model is one of the most implemented treatment programs for children who have experienced domestic violence. This study undertakes a wider evaluation of the model through a pilot study. The approach is both quantitive and qualitative. Theory as well as the Strengths and Difficulties Questionnaire have been used to fulfil the aim. The design is pre-post.

Hur lagerhanteringssystem och artikelidentifiering kan bidra till logistisk effektivitet : En fallstudie på Nefab i Runemo

Warehouses are a key aspect of modern supply chains and play a vital role in the success or failure of businesses today. Figures from the USA indicate that the capital- and operating costs of warehouses represent about 22 % of a company?s logistics costs while figures from Europe indicate 25 % (Baker & Canessa, 2009). Because warehousing is such an important function within a company, the authors chose to focus on this in their thesis. The purpose of this thesis has been to examine the significance of a Warehouse Management System (WMS) and item identification with attention to logistic efficiency.

Konsten att sälja sig själv : Balanserandet mellan identiteter och roller i fåmansföretag inom musikbranschen

Konsten att sälja sig själv/The art of selling yourself grasps the complex of problems that occur when artists chooses to start their own record companies. Not only must the artist fulfil the cultural aspects of being an artist but also the economical aspects of running a business. This means that the artist?s identities and roles become more complex. The purpose of this paper is to understand the construction of identities among artists who run their own record companies.

Utvärdering av informationssystem vid företagsförvärv: Synergiers påverkan på informationssystems integrationsroll

The numbers of mergers and acquisitions have increased significantly in the last period of time. Although this popularity for mergers and acquisitions, most of the mergers and acquisitions fail to create value. One explanation to this failure of value creation is, according to several studies, how companies treat integration of information systems in the pre-merger evaluation. The research within the field argues that information system integration should have a proactive role in mergers and acquisitions, meaning that information system integration should support the organizational change and normally be considered in the premerger evaluation. The aim of this thesis is to study issues that affect whether companies choose to consider information system integration proactively, when involved in mergers and acquisitions.

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