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956 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 23 av 64

Ekobyn, ett framtida koncept

Jönköping's municipality requested a diploma work witch would present the experiences, as arisen during the existence of the echo village Smeden.To recive information for the background, literature at the university library were searched at the database "Libris" with words like "echo village" and "ecological living".Data was retrieved from 28 questionnaires that were sent out to the inhabitants of the echo village Smeden. The questionnaires contained questions about experiences, opinions, ideas and thoughts about living in this echo village. The results were analyzed and presented by diagrams and tables and showed that the inhabitants where most unsatisfied with the sewer and the system of the toilet. In the opposite the inhabitants experienced that the remaining systems were in satisfactory and the majority of the inhabitants were very pleased with their living conditions.Conclusions of this study are that an echo village would be a suitable alternative to an ordinary living and that ecological living would be something that would work well even in the future. An important thing to remember is that the systems of the households must be easy for the inhabitants to maintain otherwise the environmental thinking would be in risk of failure if some don?t have the energy to manage this properly..

Kunskapsöverföring inom studentnationer : En kvalitativ studie av Uppsalas studentnationers överlämningsarbete

AbstractThis study examines how knowledge transfer works within the student nations of Uppsala. The purpose is to describe and analyze how the knowledge is transferred when the officials are being exchanged within the student nation. Furthermore the purpose is to explore if the student nations work active to preserve the knowledge and how it is done in such case. Eight out of Uppsalas thirteen nations are part of the study and the survey was conducted by qualitative interview. The study mainly assumes from Argotes theories on the organizational memory, Davenport and Prusaks theories on knowledge transfer and Nonaka and Konnos SECI-model. The study reveals that the student nations work in different ways and more and less active with knowledge transfer.

Tillförlitlighet vid värdering av goodwill : En fallstudie av tre koncerner

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Finns långserieböcker för barn och ungdomar på biblioteket?

The aim of this masters thesis is to examine to what extent series books for children and youth are included in the acquisitions of public libraries. It also examines which needs series books fulfil among a group of 13-15 year old children. The main question of this thesis was: To what extent do libraries provide series books for children and youth? An inquiry investigation showed that a majority of the libraries in Sweden provide these books. The main reason to provide the books was that the demand is large.

Öronhåltagning hos frisörer och i guldsmedsbutiker i Umeå : Egenkontroll, lokal och hygien

Ear piercing performed in hairdressing salons and jewellery shops using a piercing gun has been set aside from the obligation to notify the local environmental and public health authorities, due to the use of disposable cassette with the piercing gun. According to the Swedish environmental code each practitioner are required to prevent any health hazards arisen from the operation. Local bacterial infection is the most frequent complication associated with the ear piercing procedure and to prevent the potential risk of such an event, hygiene conditions in both the premises and in procedures are essential. The purpose of the report was to examine the presence of ear piercing practitioners in Umeå and their current hygiene conditions. The study consisted of interviews with employees and managers on site whose answers was evaluated and compared to the general recommendations of The National Board of Health and Welfare.

Företagsstyrning i kooperativa organisationer - Vilka likheter respektive skillnader finns det mellan en konsument- och en producentkooperation?

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Exkludering som demokratiproblem - En fallstudie av Bolivias demokratiska situation

Bolivia is a multiethnic country where the indigenous people constitute the majority of the population. Despite two decades of attempts to take the democracy further is its foundation more volatile than ever. The aim of this bachelor thesis is to examine if exclusion is taken place in Bolivia from year 1982 until today and if so in which way political exclusion constitute problems of democracy in Bolivia. The answer depends on the understanding of democracy used in the analysis. In this thesis I use theories of process-, participation- and deliberative democracy.

Can the small-scale cooperatives in Serbiabe successful organic producers?

This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..

Experimentell undersökning av provkroppar för trälimfogar

This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.

Rysslands piratisering- Vad gick fel och varför?

The transition from a planned economy to a market economy was initiated in Russia in the beginning of the 90s. The three components: privatization, liberalization and stabilization constitute the trinity of the transition theory. This thesis has its focus on the privatization, that also can be referred to as a piratization of Russia. The purpose of the thesis is to explain what went wrong with the privatization, and also why it went wrong. A few men, called oligarchs, got their hands on great wealth which has lead to an abuse of power.

Spel i skolan : Hur upplevs spelbaserat lärande i skolan?

A systematic quality work is essential for anyone working in preschool, school,kindergarten and adult education to give children and students an equal education.Skollagen (2010:800) indicates that quality work should be focused on the nationalgoals of education. According to Skolverkets allmänna råd med kommentarer omsystematiskt kvalitetsarbete - för skolväsendet (2012) is the work to develop quality acontinuous process. Everyone's involvement and participation is therefore essential.Systematic quality work means to systematically and continuously monitor theactivities, analyze performance against national targets and based on that plan anddevelop. Although the work has been driven outside governmental policy documentssince 1997 shows, among others, Skolinspektionens audits of municipalities andschools that there is major deficiencies in the obligation to conduct a systematicquality work. It appears that more than half of the surveyed schools had deficienciesin its system quality work.This is the starting position this study takes on to and through literature review,document studies and interviews of principals is the subject problematized.

Samverkan mellan polis och socialtjänst -en samverkansmodell

The purpose with this study is to examine what kind of support there is for school libraries at the selected independent upper secondary schools and how these schools ensure that libraryservices is available to their students and their teachers. The purpose is also to examine what attitudes the administrators of the schools have to school libraries and teaching in information seeking. A qualitative method with interviews was used to fulfil the purpose. As a theoretical basis of the study Loertschers taxonomies of the school library media program and Limbergs three levels of pedagogic research were used and the interviews were analysed with these two theoretical frameworks as a background. The result of the study showed that neither one of the three examinated schools has a school library which means that they use the public library instead.

Ethical impact on EU animal welfare policies : the example of Article 13

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.

Kulturarvet i textilslöjden : En undersökning om hur textillärare i grundskolan använder sig av kulturarvet i slöjdundervisningen

The educational directive for the school subject textile handicraft (slöjd) claim, that the pupils should have knowledge of handicraft traditions from historical and present perspective. Teachers in handicraft, teaching in schools for the first nine years of a child education forwards a cultural heritage. The purpose of this essay is to find out what the teachers opinion is about what constitute the Swedish textile cultural heritage. How the teachers relate to it and how they use it, then teaching. The essay is based on a qualitative method and consists of interviews with teachers.

Finanskrisens påverkan på konkursprediktion

Prior research on the ability of financial ratios to predict bankruptcies has shown a significant difference between the companies that went into bankruptcy and those that survived. This paper investigates whether there is a difference in the prediction ability of financial ratios during the last financial crisis compared to relatively normal macroeconomic environments in which most previous studies have been conducted. We use univariate analysis to compare companies that went into bankruptcy during 2010 and 2011 with companies that remained active. Our dataset consists of 51 failed companies that are matched with 102 companies that remained active. All companies were Swedish limited companies with more than 50 employees and the comparison is made with 26 financial ratios.

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