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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 35 av 262

Läcksökning med penetrant ? kvalitetssäkring av

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

Japansk Biståndspolitik - Implementering av Japans ODA-deklaration genom positiva och negativa sanktioner vid internationellt bistånd.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

Genusperspektiv i barnbibliotekariers arbete ? Vilka attityder har de till genusfrågor i förmedlingsarbetet?

This Master?s Thesis aims to examine the attitudes concerning gender issues among children?s librarians. The main purpose is to examine what their views on the subject are, and if they consider gender issues when acquiring and mediating books. We are also interested in their opinions about gender stereotyping in children?s books.

Klassficering av förmögenhetsöverföringar inom bolagssektorn : ur ett civilrättsligt och skatterättsligt perspektiv

There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

Ständiga förbättringar och praktisk problemlösning : en explorativ studie på Saab Automobile AB

Continuous improvement is one of five principles in General Motors ? Global Manufacturing System (GM-GMS). GM-GMS has been used by Saab Automobile AB since 2003 and is a central component for realisation of GM?s vision. Internal audits have discovered problems with one of the tools, practical problem solving (PPS), which needs to be improved.

Missionssyn och missionspraktik i Evangeliska Fosterlandsstiftelsen : speglat av brev och bloggar från Etiopien

In this essay there will be four text books from grade 1 studied, the first one are from the year 1976 and it will be going forward to the year 2012. The aim of this study is to see how the genders are depicted and represented, as well as what roles the genders are given. I do also want to see if there is a notable change in this over time. I will be doing a study based on the quantity of the contents, and I will also be doing a critical discourse analysis.The result of the study showed that there were more gender-based constructions that referred to women in all of the four books, which indicates that women are represented more often in these reading books. It is most common to portray the genders in their stereotypical roles, which again are present in society, but sometimes these roles are depart from what?s present in society.

Bostadsbebyggelse i Umeå tätort : Flerbostäders bebyggelse i relation till översiktsplaner mellan åren 1998-2014 i Umeå tätort

Urban planning in Sweden goes back to a prolonged tradition, and even since the beginning of the 16th century there´s been general plans for urban planning for cities in Sweden.Nowadays every municipality has a directive from the government to establish or re-new the general master plan covering the whole municipality every 4th year.The aim of this paper is to illustrate and shed light on the extent for the planning document and guidelines, and how they change from every active period and in what extent the provisional planning reaches its visions regarding the outcome of the actual city growth. This study was completed by studying the position of every apartment building that?s been constructed for the chosen area over the years of 2000 - 2014 and draw comparisons between the current master plan main visions regarding constructions ? and comparing the two separate visions to pin out the differences in the same subject.The result shows that there are some deviations from the plans but not as much as one would have thought in the city growth, and some deviations from the different planning documents. Some of the deviations was greater than others but overall the visions was about the same..

Lärares attityder och strategier för en inkluderad undervisning : Ur ett specialpedagogiskt perspektiv

The gathered texts and letters from Ali Ibn Abi Talib, found in the book Nahjul Balagha,constitute one of the most important writings of Shiite Islam, next the hadits and the Quran.Imam Ali´s ethics and moral approach in Nahjul Balagha, is considered by imam Ali, to beseen as a guideline for both individual purposes as for any kind of governance. The esotericteachings, about truth and justice in Nahjul Balagha, should therefore probably have been of agreat concern to Ayatollah Khomeini and the Islamic revolution.This essay will from an deductive approach, on a relatively contemporary historic event, try toanalyze Ayatollah Ruhollah Khomeini´s interpreting on imam Ali´s texts and preaching inNahjul Balagha. The Islamic revolution, as the Islamic Republic of Iran, led by AyatollahKhomeini, was confirmed as both brutal and violent. My ambition in this essay, will there forconcern a possible interpreting on justice and political rule, from Ayatollah Khomeini and theIslamic Republic of Iran, on imam Ali´s teachings in Nahjul Balagha..

Påverkar musik i butiksmiljö kunders emotioner och beteende? : Ett fältexperiment

            Syftet med denna uppsats bestod dels i att undersöka hur musik och dess tempo påverkar kunders emotioner, beteende och upplevelse i butik, men syftade även till att undersöka i vilken omfattning pleasure, arousal och dominance predicerar tillfredsställelse, närmande- undvikande sökbeteende, generell närmande- undvikande beteende samt upplevelse av servicescape. Undersökningen genomfördes som ett fältexperiment i butiksmiljö (N= 431), utifrån en oberoende mellan-individ-design. Musik användes som oberoende variabel (högt tempo, lågt tempo och frånvaro av musik). De beroende variablerna var pleasure, arousal och dominance, tillfredsställelse samt närmande- undvikande beteende vari även köp och spenderad tid i butik inkluderades. Datainsamlingsmetod utgjordes av en enkät.

Hanteringsstrategier hos personer med inflammatorisk tarmsjukdom : En beskrivande litteraturstudie

AbstractBackground: Inflammatory bowel disease involves major changes where psychological and physical stress becomes a part of ones daily life. The ability to adapt and cope well with the situation, increases the chances of feeling satisfied with life. There are various management strategies that people with IBD use to cope with their daily life.Aim: The aim of this study is to describe strategies that people with inflammatory bowel disease use to manage their daily lives. A further purpose is to describe the study group in the included articles.Method: A descriptive literature review. This study is based on 12 scientific articles, searched in the databases Cinahl and Pubmed.

Ledarskapsutbildning inom byggingenjörsprogrammet vid Högskolan i Halmstad

The purpose with this essay is to examine different roles of leadership in the working environment by interviewing ex-students that have taken their degree from Halmstad Högskola and its construction program. How do these ex-students handle to be in a position of power in their everday life and how do they handle decision making? Do they find that the education they have recieved in any way has helped them in regard for leadership or do they rather conclude that further education in the area of leadership would be beneficial? These are the questions that I set out to shed some light over in this essay. This study consists of one part theory and one empirical part. The empirical part was accomplished by interviewing ex-students from Halmstad Högskola and this part was later compiled with relevant theories on the subject which were obtained from books , internet and various databases.The results from the interviews show that the general point of view is that the subjects containing leadership in their education hasn't really helped them.

Varumärken och varningsetiketter: En kvantitativ studie i hur varningsetiketter påverkar personer då de är placerade på läskförpackningar och om varningsetiketternas effekt påverkas av varumärket

Warning labels can be used to change the attitude and behavior in the general public. The use of warning labels is also increasing and suggestions have been made to expand their use to more general food products. However, the research regarding the effects of warning labels and how other factors may influence them is limited.The purpose of this study was to develop the research on warning labels and the effects the strength of the brand might have on the warning label?s effect on more regular food products. To achieve this goal a 2x2 factorial design was used where over 200 respondents filled in four different forms.

Studenters informationsbeteende och exemplet Studentkåren i Borås

The purpose of this thesis is to show students? information behaviour in everyday life and towards the Student Union of Borås. Methods of active information seeking and more random information encountering as well as information ignorance are of interest. The study focused on three issues; the first was to examine what information behaviour the students presented while acquiring information in their everyday life. The second was to find out what information behaviour the students had to acquire information from the Student Union of Borås.

Att leva med yrsel och hur den relaterar till stress och psykisk ohälsa

Att drabbas av yrsel är ett komplext symptom med varierande bakgrundsorsaker. Yrsel utan fysiskt definierbar anledning, tex. Störning på balansorganen, är ofta förknippad med stress och psykisk ohälsa. Föreliggande studie genomfördes i form av sex intervjuer med syftet att undersöka hur det är att leva med yrsel och hur denna är relaterad till stress och psykisk ohälsa. Resultaten indikerade en koppling mellan yrsel, stress och symptom på utmattningssyndrom.

En konflikt ur två synsätt : En analys av två globala mediekanalers nyhetsförmedling av Ukrainakonflikten

Syfte och frågeställningar: Syftet med denna studie av de globala mediekanalerna CNN och Russia Today är att tydliggöra vilka ståndpunkter som framförs i de undersökta medierna ochatt försöka kartlägga hur Ukrainakonflikten mer övergripande förmedlas. Frågeställningarna är: vilka är skillnaderna och likheterna i kanalernas nyhetsförmedling av händelserna? Vilketbudskap förmedlas av respektive nyhetskanal gällande konflikten? Hur förmedlas budskapen genom ordval? Hur förmedlas budskapen genom källor?Metod och material: Metoden som studien använder sig av är innehållsanalys på ett materialsom är kodad enligt Krippendorff-modellen.Huvudresultat: Skillnader och likheter existerar mellan mediekanalerna CNN och RT i deras nyhetsförmedling och hur budskapen förmedlas. Skillnaderna består i ordval och källor, likheterna består i användningen av källor som uteslutande stödjer påståenden. Budskapensom förmedlas är pro-ukrainskt (CNN) och anti-ukrainskt (RT) och budskapen förmedlas genom laddade ordval och kontextuellt relevanta källor..

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