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998 Uppsatser om Foreign Accounts Tax Compliance Act - Sida 12 av 67

Skolbiblioteket : om skolbibliotek i och utanför Sverige med fokus på Svenska skolan i Berlin

The focus of this thesis is the library at the Swedish school in Berlin, Germany. Being a school in a foreign country, and playing a role also as a public library, the conditions for the library are somewhat unusual. Considering those conditions, how should the library be organised and developed to meet the users' needs in the best way possible? To put the library in Berlin into a greater perspective, the first chapters of the thesis are dedicated to the issue of school libraries in Sweden; their historical development, their importance in the school curriculum and their present situation. Swedish research in the field of school libraries is presented and includes descriptions of theoretical analysing models.

Lönekartläggning och handlingsplan : - en undersökning om det aktiva arbetet för jämställda löner

Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

Interest rate and exchange rate impact on U.K. firms

The purpose of this paper is to apply the Dual-Effect hypothesis in Pritmani, Shome and Singal paper (2003), in order to analyze the exchange rate exposure on firms listed on the U.K. market. The study will examine if the foreign involvement of the firm will affect the share price of the firm.In addition to evaluating the Dual-Effect hypothesis in Pritmani et. al. (2003), we will evaluate the effect of foreign interest rates impact on U.K.

Gäller den mångkulturella skolan även för lärarna?

Med denna uppsats har vi närmat oss ämnet ?den mångkulturella skolan? ur lärarens perspektiv. En mångkulturell skola tolkas ofta som en skola med elever från många olika kulturer. Tyvärr glöms ofta de utlandsfödda lärarna bort. Syftet med denna studie är att undersöka utlandsfödda lärares uppfattningar om sin roll i den mångkulturella skolan.

?I stort sett den enda vägen till ett normalt liv? En kvalitativ studie om socialsekreterares beslutsprocesser och avvägningar gällande tränings- och referensboende

Syftet med studien var att undersöka och synliggöra hur socialsekreterare fattarbeslut om tränings- och referensboende för hemlösa personer med missbrukoch/eller psykisk ohälsa. Fokus för studien låg på hur socialsekreteraresbeslutsprocesser ser ut och vilka avvägningar som ingår i dem. Undersökningenhade en kvalitativ ansats och byggde på semistrukturerade intervjuer med femenskilda socialsekreterare samt en fördjupningsintervju vid vilken två av dessadeltog. Analysen var tematisk med inslag av meningskoncentrering och empirinanalyserades med hjälp av de teoretiska begreppen accounts, disciplinering,gräsrotsbyråkrati och diskretion. Resultaten visade att bedömning av klientensmotivation och vilja, boendekapacitet, historia samt risken för att misslyckas iboendet ofta ingår i beslutsprocesser i ärenden som gäller tränings- ochreferensboende.

Digital transformation. En rapport om regleringar och sanktioner kring hybridarbete

This thesis investigates the regulation of hybrid work environments by focusing on the implementation of rules by both management and employees. It examines the methods used to measure compliance and the consequences of non-compliance within organizations. The study also explores how flexibility in work arrangements and the balance between work and personal life affect employee well-being and productivity. Furthermore, it highlights the critical role of self-leadership in navigating the complexities of hybrid work, emphasizing how effective self-management can enhance organizational efficiency and employee satisfaction. We have adopted a qualitative research approach and interviewed employees, managers, and HR personnel with experience in hybrid work. The different perspectives are expected to provide insights into this area by including all levels within an organization It is evident that organizations that have clearly established rules and guidelines regarding hybrid work have achieved the best desired results.

Vad inneb?r agape och agapekultivering? En studie av samtida agapeteologi fr?n feministteologiskt och psykologiskt perspektiv

The main purpose of this study is to explore and develop how the Christian conception of love as agape can be understood in light of feminist concerns, and how it can be cultivated in light of psychological research. Traditionally, agape has been defined as unconditional self-sacrifice for the sake of the other. Feminist theologians have highlighted repeatedly that an ethical principle of self-sacrifice might not be liberating for groups who have already internalized pressure to sacrifice their own needs for others. The main research questions are: 1) How may agape be understood in light of feminist concerns about its traditional interpretations? 2) How could a Christian community cultivate a form of agape that is responsive to feminist concerns? In order to answer these questions, the first part of the dissertation examines feminist concerns regarding discussion of agape, and then uses these concerns as a lens for analysing four themes in contemporary accounts of agape: community, care, humility, and mentalization.

Förstudie för implementering av affärssystemet Oracles tidrapporteringsmodul OTL (Oracle Time and Labor) : Kravhantering och GAP analys för tidrapporteringsprocess i Oracle EBS R12

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.

Kostnad för eget kapital i svenska börsbolag: Vilken betydelse har ägandet?

The last few decades largeincreases in institutional and foreign ownershipin Swedish listed companies have created a concernthat the traditionalSwedish ownership model are disappearing.With increasing globalizationand ever morecapital-intensive markets, so have great owners forced to admitcapital fuelled institutionaland foreign investors into their companies. By from an agency theoryperspective examine how different ownershiptypes and ownershipconstellations affects the cost ofequity, we want to see if there is reason for concern. Is the change in ownership structure affecting theSwedish listed firms?Our results show that the owneridentity or ownership constellations don?t affect the cost of equity that much.The only owner-identity that shows a significant correlation with the cost ofequity is the institutions and they relate to a lower cost of equity. Theresults show that companies with two controlling shareholders relates to lowercost of equity which can show that ownership structure affects the cost.

Utstationering av arbetstagare - en studie om utstationerade arbetstagares arbetsmiljösituation inom byggbranschen 

Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.

Omvårdnadsrutiner för katt med astma

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

Utlandsetableringar & aktieägares förmögenhetsvärde : En eventstudie om utlandsetableringars påverkan på aktiemarknaden

The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.

Konflikten Om Arktis

The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.

Miljöinformation i förvaltningsberättelsen :

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

Anses endast ett bostadsinnehav tillräckligt för att medföra väsentlig anknyting till Sverige?

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

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