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959 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 48 av 64

Utvärderingsmodell för förpackningar och dess hantering i dagligvaruhandeln : ? en jämförelse av ergonomi-, miljö- och logistikparametrar

Companies become more and more aware of the added values of the packaging. A well chosen and developed packaging can reduce the costs for the companies through reduced costs for transports, reduced quantity of waste and discards and increased goodwill for example. The companies? costs for salaries can also be reduced due to the increased packaging handling efficiency and the reduced costs for sick leave, reduced work capacity and rehabilitation etc. that can arise when handling poorly developed products and packaging.

När hjärtat sviktar, egenvård och fysisk aktivitet : patienters upplevelser och sjuksköterskans åtgärder

BAKGRUND: Omvårdnad skall bedrivas holistiskt enligt International code of etics (ICN) trots detta bedrivs den till viss del naturvetenskapligt med fokus på den medicinska delen, som i sig är viktig. Tydliga riktlinjer för andlig omvårdnad saknas och forskningen är begränsad. SYFTE: Syftet med denna studie var att utifrån aktuell omvårdnadsforskning beskriva faktorer som påverkar sjuksköterskors bemötande av frågor med existentiellt innehåll. METOD: Systematiskt litteraturstudie där sju artiklar och en avhandling ingick vilka var etiskt granskade. RESULTAT: Fyra kategorier identifierades, adekvat kompetens, tillåtande vårdmiljö, holistisk människosyn och reduktionistisk människosyn.

Brott & Skatt : En undersökning av nystartade aktiebolag på Skattekontor Östra Göteborg

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

Anestesi och intensivvårdssjuksköterskans hantering av mekanisk ventilation : - en litteraturstudie om minskning av atelektasbildning och förebyggande av komplikationer

Background Atelectasis is a commun respiratory complication related to general anesthesia and may contribute to pneumonia and acute respiratory failure. Atelectasis apear within 10 minutes after anesthetization and occur in 90% or more anesthezied patients regardless of age and gender. The aim of this study was to indentify if there are any evidence for which methods are ultimate or are most efficacious to reduce and prevent the formation of atelectasis.                                                                                                          Methods This study is a descriptive litterature study where 28 scientific studies have been indentified for review and analysis.                                                                                                               ResultsThe use of 100% oxygen during the induction of anesthesia favors the developement of atelectasis. This can be prevented by preoxygenation with oxygen content of 100% combined with a PEEP of 6-10 cmH2O. When free airway is secured, oxygenation with 100% was found to be unnecessary.

Kvarteret Kajutan - Från lågenergi till plusenergi

Energy and environmental demands regarding buildings have become an increasinglydiscussed topic, both in Sweden and in Europe as a whole. The general trend indicatesthat greater efforts are being put into the energy efficiency of the built environment.There are already numerous examples of houses with a low energy demand, and thenumber of low energy buildings is constantly growing.At the time being, the maximum level for energy demands for housing in Stockholm is110 kWh/m2year, but as soon as next year the limit will be changed to 90. The Swedishagency Energimyndigheten is currently conducting a project to interpret the EU Directiveon the so-called Nearly zero energy buildings, and the preliminary results indicate thatthe level of requirements for purchased energy will end up with about 55 kWh / m2year,which is in line withtoday?s recommendationsfound in FEBY's Kravspecifikation förPassivhus.Starting with a low-energy house in Henriksdalshamnen in Stockholm, we have analyzedvarious energy-efficiency measures and their influence on power and energy needs. Thefinancial aspects associated with the measures have been studied using a model of lifecycle costs.The measures were initially studied individually to give an idea of how much impact theyeach had.

Utveckling av Scania Buss projektöverlämningsprocess : - En studie för effektivare produktutveckling

Scania is constantly trying to improve their product development process, the PD-process.The company, along with others, is optimizing their development process in order to gainadvantage in terms of shorter lead times and larger market shares. For this to happen, a wellorganized process is required.The PD-process is divided into three different phases that are linked together by a hand-overprocedure. Scania Bus has experienced problems that stem from a lack of hand-over routines,and as a result the product development process has been slowed down. This has a number ofconsequences, one of them being the complication of new project initiations.The main purpose of this master thesis was to review the hand-over procedure. Within thestudy the project directive was also to be examined, and a recommendation of how the start ofa new project could be made easier was included.To begin with, a detailed literature study was conducted with the intention of obtaining thebasic theoretical knowledge needed for this study.

KRAFT I ARM OCH MOD I BARM. F?ktundervisning i skolan 1874-1920

The purpose of this paper is to provide clarity into the poorly understood topic of mandatory fencing in the Swedish education system. Sweden, like many other European nations, was subject to strong nationalistic winds during the 19th century, from which the idea of a citizen soldier arose. By making fencing part of the school curriculum the Swedish state hoped to invigorate its male population, with the ultimate goal of reclaiming the nation's status as a military superpower. This paper explores the topic by using qualitative research methods to observe the internal debate in the official journal for physical education teachers between the years 1874 and 1920. What status did fencing as a school subject have? How was it implemented and what was taught? What obstacles did it face? How did it vary between the bourgeoisie and the peasantry? How did it vary over time?The findings show a school subject that was heavily regulated and propped up by both the state and conservative gymnasts of the Swedish Ling tradition.

BESLUT OM GRUPPTRÄNING : En kvalitativ studie om hinder och möjligheter för personer med hjärtsvikt.

Bakgrund: Forskning har visat att träning förbättrar den fysiska förmågan och höjer livskvaliteten hos personer med hjärtsvikt. Trots detta är det många personer med hjärtsvikt som inte deltar i gruppträning.Syfte: Syftet med denna studie var att beskriva vilka faktorer som personer med hjärtsvikt, som inte deltar i hjärtsviktsgrupp, upplever som hinder respektive möjligheter när de ska ta beslut om att delta i gruppträning.Design: Studien var en kvalitativ studie med deskriptiv design som utfördes genom semistrukturerade intervjuer med fem informanter.Resultat och slutsats: Resultaten, som tolkades utifrån beteendeförändringsmodellen Health Action Process Approach (HAPA), av denna studie visade att informanterna upplever olika hinder för träningen som har med prioritet, otrygghet, psykisk ohälsa, transportproblem och bristande information att göra. I vissa fall väljs träningen också bort på grund av att informanterna istället tränar i hemmet. Det största hindret enligt studiens resultat var bristen på information. Framförallt har informanterna bristande kunskap om träning som en del av behandlingen vid hjärtsvikt, NYHA II-III, och de effekter som träningen ger.

Arbetsrättsliga krav vid offentlig upphandling

Offentlig upphandling är inte endast ett sätt att tillförskaffa sig varor, utan kan också användas som ett samhällspolitiskt instrument för att verka för sociala mål som ställts upp. Hur de varor och tjänster som upphandlas produceras inverkar på de arbetsrättsliga och sociala förhållandena i leverantörskedjan, och genom att ställa sociala krav vid en offentlig upphandling kan den upphandlande myndigheten förstärka förtroendet hos invånarna. Trots en omfattande EU-rättslig reglering på området är det idag dock osäkert vilka möjligheter den upphandlande myndigheten ges att ställa arbetsrättsliga krav på leverantören av upphandlingsföremålet. Syftet med uppsatsen är att utreda i vilken omfattning en upphandlande myndighet kan ställa arbetsrättsliga krav vid en offentlig upphandling, samt utreda om förslaget till nytt klassiskt upphandlingsdirektiv kommer innebära några förändringar för den upphandlande myndigheten vad gäller möjligheten att ställa arbetsrättsliga krav. Av uppsatsen framkommer att det inte finns någon klar gräns vilka arbetsrättsliga krav den upphandlande myndigheten får ställa på leverantören vid en offentlig upphandling. Den största möjligheten att ställa ett arbetsrättsligt krav torde föreligga om kravet ställs såsom ett tilldelningskriterium, då EU-domstolen har klargjort att sociala krav får ställas för att tillgodose behov hos personer samt att ett tilldelningskriterium inte behöver vara kopplat till upphandlingsföremålet, utan det kan vara kopplat till hur en vara eller tjänst produceras.

Problem med mat och kostråd hos personer med kronisk hjärtsvikt : en litteraturstudie

Bakgrund: Hjärtsvikt är den vanligaste orsaken till sjukhusinläggning hos äldre personer. Upp till 50 % av dessa patienter är felnärda. Detta kan delvis orsakas av de gastrointestinala symtom som sjukdomen ger såsom tidig mättnadskänsla, aptitlöshet och illamående. Syfte: Att ur patienters perspektiv belysa problematik med mat och kostråd vid kronisk hjärtsvikt. Metod: En litteraturstudie där tio kvalitativa eller kvantitativa vetenskapliga artiklar ingår.

Värdering och redovisning av varumärken : En studie av företag noterade på OM Stockholms Fondbörs A-lista

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

Internationaliseringsprocessen för svensktillverkande företag

The world gets smaller and smaller and goods, services, people and information are nowadays more and more able to freely cross borders. Half of the Swedish GNP consists of export and almost 70 % of that amount is goods. Because of today?s increasing globalization the Swedish companies are now faced with both new opportunities and threats. Companies with goods which are manufactured in Sweden gets challenged by increased competition from cheap goods produced in other countries and companies can no longer afford to entirely focus on the domestic market.

Underhållskoncept : tillståndsbaserat underhåll på smörj- och hydrauloljesystem

AbstractThis report describes our ten week long thesis work which is the last task in our education in mechanical engineering at Linköpings University. The project has been performed at Siemens Industrial Turbomachinery AB?s service department. The company which is located in Finspång produces, sells and provides service for steam and gas turbines around the world.The purpose of this project is to help Siemens develop their maintenance programs for two of the auxiliary systems which are a part of the complete steam turbine system. These are lube and control oil systems.The project is restricted to two of Siemens maintenance products, No Stop Check (NSC) and the annual Safety Inspection (SI).

Ronia the robber's daughter: an analysis of the translation of Ronja Rövardotter into English

The aim of this paper has been to examine to what extent it has been possible for Patricia Crampton, translator of Ronia, the Robber?s Daughter, to capture and cling to the very personal style in which Astrid Lindgren writes. I also wanted to find out if any adaptations of the text were made and, if any, how they have affected the tone of the book. To fulfil this purpose a thorough comparison of the original text and the translation has been made. The first chapter consists of an introduction presenting the background to my choice of topic and giving a short presentation of Astrid Lindgren and her career as an author.

Möte i månsken : ett belysningsförslag för Fyristorg

The object of the thesis is to propose a new lighting plan for the square Fyristorg in Uppsala, and to describe the process which have led to it. It all started when I choosed the place together with the municipality of Uppsala. I have been doing research and analyzed how the place and it´s existing lighting works both during different times of the day and also in the evening. After researching the place and it´s existing lighting I´ve decided to put up the following goals fot the new lighting design. 1. The general light level of the place shall be experienced as higher than today. 2. The light level of the place shall be adapted to the light levels of surrounding places. 3. The lighting shall be free from glare. 4. The lighting shall be adapted to people passing by. 5.The lighting shall be adapted to the surrounding architecture. 6.

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