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998 Uppsatser om Foreign Accounts Tax Compliance Act - Sida 38 av 67
Riskpremie i UIP - möjlighet till cross-currency arbitrage? - en jämförande studie av ränta och växelkurs mellan Storbritannien, Tyskland och Sverige.
The thesis explores the Uncovered Interest rate Parity (UIP) and the possibility of cross-currency arbitrage between England, Germany and Sweden. The data is gathered between May 1999 and December 2005 on a monthly basis and is compared using simple regression analysis. The aim is to find out whether UIP holds and, if it does not, a risk premium exists that makes it possible to make arbitrage gains on moving capital between England, Germany and Sweden. It is discovered that UIP does not hold and that cross-currency arbitrage possibilities exist. In the end a an attempt is made to practically show how the arbitrage possibility could be used for a real investor to make risk free gains from the Foreign Exchange market..
Jag är inte likadan : Identitet hos unga tjejer med utländsk bakgrund ur ett postkolonialt och genusteoretiskt perspektiv
The study examines conceptions of identity among girls with foreign background. The aim was to study how identity is understood by the girls based on ethnicity, images of the origin, the value of gender and the meaning of the family. The theoretical approach was post-colonial theory based on Stuart Hall in combination with gender theory by Yvonne Hirdman. The study was conducted using qualitative individual interviews of open character with six girls. They were aged 17-18 years old and were born in Sweden or had lived here since the age of six.
Har IFRS gjort redovisningen mer effektiv för investerare? En studie om goodwillpostens relevans. : En studie om goodwillpostens relevans.
Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson Supervisor: Markku Penttinen Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method: This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.
Tbc, ett globalt hot : Sjuksköterskans arbete för att främja följsamhet och minska resistensutveckling av mykobakterium tuberkulosis
Tuberkulos (tbc) är en luftburen droppsmitta orsakad av mykobakterium tuberkulosis. Tbc är den sjukdom som efter AIDS orsakar flest dödsfall, trots att botande behandling finns. Behandlingen är krävande för den tbc-smittade att genomgå och bygger på en kombination av en rad antibiotika som måste intas under minst sex månader. Ett avvikande i behandlingen kan resultera i att mykobakterium tuberkulosis blir resistent mot de ordinerade antibiotika. Följsamhet av långtidsbehandlingar som tbc-behandling graderas till 50 %.
Språk och integration
Abstract In general, language is the key to the community, to self-sufficiency and independence. Being able to speak the Swedish language is a part of the community integration. Integration also has a practical aspect that includes everyday life and affects one's opportunities in the labor market. Therefore, we have selected in this paper to focus on the language and integration but inevitably we will also discuss the education you need on the labor market. The purpose of this study is to describe how the staffs at the Language Café Nobel works for an increased integration in Malmo, and examine the significance of Language Café Nobel have for their participants.
My patience ran out on Hasad a long time ago? - varför blev Syrien en ondskans axelmakt?
In 2002 George W. Bush held a speech where he classified six nations as being the main threats to American security, one of them being Syria, a state with a secular constitution, no resent offence towards the US, and with an improved diplomatic relationship to the US during the Clinton years.Being an ally to the Soviet Union during the Cold War Syria was forced to redefine its role in the region. Using neorealistc theory one part conlusion is the fact that the new Syrian leader, Bashar al-Hasad, in the early 21th century determined to set higher goals for the Syrian power ambition in the Middle East, threatened to destabilize the region and leave the US and its allies in a caotic situation.In the US, however, the new administration after 11/9 sharpened its tone towards states that did not cooperate in the new ?war on terrorism? or/and were likely to harbour terrorists. Syria was accused of doing both.
Känslan av att aldrig passa in : En kvalitativ studie om unga finska romers erfarenheter av att tillhöra en minoritetsgrupp
Romanies have long lived outside the fabric of society and have long been exposed to discrimination in Sweden as well as the rest of Europe. The purpose of this study is to elucidate the experiences of young Finnish romanies in their everyday lives as well as their perceptions of living as a minority group in Stockholm today. Previous scientific researchers have often concentrated their studies on the romanies as a group, so we, the authors have chosen to concentrate our research on the individual?s own experiences. We, the authors have chosen to use a qualitative approach, to give us the opportunity through using open ended interview techniques to comprehend and interpret the individuals own accounts.
Dysartribedömning på svenska av typiska talare över 65 år med finska som förstaspråk
The aim of this paper was to investigate how 40 typical speakerswith Finnish accent, aged 65-84 years, performed in speech assessmentthrough Dysartribedömningen, a Swedish dysarthria assessment instrument.Their results were compared with results of a matched Swedish nativespeaking reference group. Both groups were assessed in areas offunction/structure, prosody/intelligibility and through a survey oncommunication. Results indicated that the performances of the Finnishparticipant group were estimated as more deviant than the Swedish,considering all areas. The Finnish participants were deviant in articulationand they had a significantly lower speech rate in reading. They also hadsignificantly lower scores in intelligibility compared to the reference group.The results of the survey of communication showed that the Finnishparticipants estimated their levels of activity and participation to besignificantly more limited compared to the reference group.
Kön, klass och etnicitet inom integrationspolitiken : en idékritisk intersektionell analys av etableringsuppdraget
The integration policy in Sweden has received criticism for being disintegrating due to the structure of division between those that integrate and those who are to be integrated, a division between ?us? and ?them?. In 2010 the reform Act on introduction activities for certain newly arrived immigrants (2010:197), was carried out to facilitate the integration of newly arrived immigrants on the labor market. The purpose of this thesis is to study power and discrimination structures within the reform by applying an intersectional theoretical framework. Intersectionality is based on the notion that different forms of discrimination such as gender, ethnicity, class, sexual orientation etc.
Nationell identitet i konsten : Peter Johansson dekonstruerar mytbilden om svenskhet
The purpose of this examination is to identify how notions of Swedishness is created artistically, and from where these notions come. My method is to make a study on exhibition catalogues on the theme Swedishness/Nordism, with focus on the contemporary Swedish artist Peter Johansson. With a retrospect of his childhood in Dalecarlia, he investigates a Swedish iconography with it?s roots in national romanticism, which for more than one hundred years has been preserved and exploited of the tourist industry to market Sweden. It?s this monotonous iconography that Johansson deconstructs to make it appear like something else ? namely an iconography based on ethnic purity, which pushes away the foreign and protects the own.
?Det är sådant de behöver nöta, nöta, nöta?? : En intervjustudie med sex högstadielärare i engelska om deras arbete med grammatik och deras attityder till grammatikundervisning
Grammar is one of the most problematic areas when it comes to teaching a language; to know if or when, and how grammar should be taught, are relevant questions to all language teachers. The aim of the study was to investigate teachers? attitudes towards teaching grammar, and how much, how and why they use the methods that they do. Therefore semi-structured interviews were undertaken with six 9th grade English teachers. The main results showed that all six teachers were positive to formal instruction, and they considered implicit knowledge of grammar superior to explicit knowledge.
Från Data till Information - En fallstudie vid Södra Cell Mönsterås
Bachelor thesis ? ControllerEconomics, Linneaus UniversityTitle:From data to information ? a case study at Södra Cell Mönsterås Authors:Sofie Gotting, Renée Lundberg and Emma Molin Tutor: Anders Jerreling Examiner: Fredrik Karlsson In Sweden, the process industries employs nearly 600 000 people and it accounts for about 60 percent of the country's net export. In many industries today, there is a growing emphasis on calculations. They are used to manage and control the activities in today?s organizations, one of these industries is the process industry.
Språket ? en nyckel för kommunikation: Patienters erfarenheter av språkbarriärer i vården
Migrationen ökar, vilket gör att allt fler idag talar ett annat språk än majoritetsspråket i det land där de befinner sig. Det ställer krav på samhällets institutioner, såsom hälso- och sjukvård. Enligt svensk lag ska vård ges på lika villkor till alla invånare vilket kräver stort engagemang inom vården. Centralt i hälso- och sjukvård är vårdmötet mellan vårdgivare och patient. Vårdmötet kräver en god kommunikation och att patienten är delaktig.
Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..
Läromedel och hjälpmedel på gymnasiet : En uppsats om hur lärarna gör och tänker
The main purpose with this study is to describe teachers? use of textbooks and other teaching materials in upper secondary school (gymnasiet) in Sweden, and to discuss the use according to school subject and teacher style. Data was collected in two different ways. At first twenty classroom observations were made during lectures concerning the subjects Swedish (mothertounge), English (foreign language) and religion. Then four open interviews were carried out with the teaching teachers.