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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 37 av 262

Länsstyrelsen i Uppsala län : En arkivhandledning

The County Administrative Board is an authority with big variations in their work. The fact that the County Administrative Board work with so many different issues makes it difficult for the general public to get an insight in what they do and what kind of archival material they create. This handbook is made to illustrate what the County Administrative Board do and how you can find your way to the archives and its documents, both as an employ and as a public visitor.The Handbook begins with a historical overview of the County Administrative Board, from the 17th century to today, with focus on the County Administrative Board of Uppsala. As the Handbook is made for both employees and for the general public several ways to enter the archives are described.Since the employees at the County Administrative Board of Uppsala have access to the archives them self the Handbook also provides detailed descriptions about how to find the way to the records. These descriptions both explains the way to archives organized in dossier and archives organized in chronological order, both provided at County Administrative Board of Uppsala.All the records that the County Administrative Board of Uppsala has generated though the years are not available in the building of the County Administrative Board but at The National Archive in Uppsala.

Vilka behov av mertjänster har Areals fastighetsköpare?

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

Administrativ styrning möter akademisk frihet Om Lunds universitets översättning av populära organisationsrecept

In a world of ?formal organizations?, which is constantly exposed for institutionalized super standards and ideas of a what a modern orgnization should be like, the pressure for changes are strong. This is the environment in which Lund University finds itself. Ideas in the beginning of the 21-century is concerning a stronger emfasis on steering, centralisation, re-hieriarchyzation, standardised processes and a new regulation concerning internal control. Through theories of new institutionalism, with conceptions as organizational identity and the expectations of adapting to new ideas, can you track the translation and adaptation that the ideas go through at the university- a decentralised organization where not only freedom has been a concept for the academic parts, but also for the administration.

Fördelning av resultat på den svenska börsen

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

Förändring av folkrätten vid bekämpning av terrorism med militära medel

The terrorist attack that shocked the world the 11th of September 2001, when two hijacked aircrafts flew into the World Trade Center's twin towers in New York, came to change the world view for many people especially Americans that felt that the world around them where about to collapse. A new time had begun, a more frighten one. A new kind of terrorism where seen in the dawn, a kind that never had been more evil, and there for was passed to be extremely dangerous. The United States followed by the United Kingdom decided quickly to declare war against the terrorism. Unavoidable this decision led to the development of new interpretations of public international law when the US where unwilling to follow the rule of law.

Navigering, sensorfusion och styrning för autonom markfarkost

The aim of the Master?s Thesis work is to study and develop algorithms for autonomous travel of a UGV (Unmanned Ground Vehicle). A vehicle for the mounting of sensors has been constructed in order to perform the work. Since the UGV is to be used outdoor in urban areas, GPS can be used. To improve precision and robustness, inertial navigation is used in addition to GPS, since GPS reception is likely to be diminished in such areas.

Brown bear (Ursus arctos) den site concealment in relation to human activity in Scandinavia

As a hibernating species, the brown bear spend most of the winter months in a den as astrategy to avoid unfavorable conditions. The denning period is a vulnerable time for bears,making them unable to flee disturbances without losing valuable amounts of energy. Brownbears' wariness of humans and avoidance of anthropogenic disturbance often steer denningbears away from human infrastructure, and bears thereby avoid possible disturbance and itsassociated energetic costs. This study was carried out to test the hypothesis that bearsdenning closer to infrastructure select more covered den sites to compensate for the closedistance. Dens from 32 individuals were visited and analyzed in terms of sighting distance(a measurement for den horizontal cover) and habitat ruggedness, in relation to distances toinfrastructure.

Axess och feminism : En kritisk granskning blir kritiskt granskad

This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.

En bild säger mer än tusen ord : -En kvalitativ analys av den nya mobila applikationen Snapchat

Sociala medier är idag, framförallt i Sverige, ett utbrett sätt att kommunicera såväl det privata livet som den egna världsbilden. Allt vanligare blir det att på dessa medier diskutera politik och länka artiklar, bilder samt filmer för att stärka sina politiska åsikter. Studiens syfte är att jämföra om den politiska diskursen skiljer sig mellan s.k. face to face-situation samt på sociala medier, i detta fall Twitter. Med hjälp av intervjuer samt textanalys av twitterflöden har denna undersökning sökt få ökade kunskaper med hänsyn till diskursteorier byggda på en socialkonstruktionistisk syn med anti-essentialistiska inslag.

Sura Gamla Kyrka : analys av patologiska och skeletala förändringar hos sju individer

Seven individuals from Surahammar in Västmanland Sweden are analyzed for the appearance of pathological and skeletal changes. The graves, all from within the walls of a fourteenth century church, are dated from the Viking age to late eighteenth century. The aim of this scientific essay is to find pathological conditions by doing an osteological analyze, x-ray analysis, an osteoporosis measurement and letting orthopedists assess the individuals. The aim is also to say something about the individuals? general health and how they experience the changes they have in the skeleton.

Att göra tillit : Hur tillit skapas i interaktionen mellan människor

The purpose of this essay is to examine the origin of generalized trust. We compare existing theories on trust to determine what approach is more fruitful in explaining the prevalence, or absence, of trust. Our conviction is that trust should be viewed as an interaction, rather than a disposition or a rational choice. The sample is based on the countries of the OECD. In total, five different hypotheses are tested: i) that generalized trust is created by equal distribution of income, ii) that generalized trust is created through monitoring of the state, iii) that generalized trust is created through rule by law; iv) that generalized trust is created when the welfare apparatus is guided by principles of universalism; or iv) that generalized trust is created when the state integrates trust networks.

En retrospektiv epidemiologisk studie om hudproblem på dobermann :

It is a well known fact today that suffering due to skin disorders is one of the most common causes to veterinary calls. For the Doberman breed included in the group of working dogs, the frequency and distribution of the different skinrelated diagnoses that causes visits to the veterinary clinics remains undocumented. The purpose of this study was to evaluate the frequency of skinrelated problems causing veterinary visits of Doberman at four different veterinaryclinics in Sweden retrospectively, and compare these results with dogs in general and three other working dog breeds with the help of information collected from Agria - a Swedish animal insurance company. The total amount of veterinary calls that were registered at the clinics in question during the time of the study was 2460 visits. From these, 658 visits were due to skinrelated disorders, which amount to 27%. The most frequent cause to skinsuffering was injury caused by trauma, 15,7% of the Dobermans that were included in the study were affected, the second most frequent cause was inflammatory and infectious skin problems with 12,3% followed by neoplastic changes in the skin with 7% of the Dobermans affected.

En organisation i förändring. En fallstudie om Lantbrukarnas Riksförbund och riksförbundsstämman.

AbstractThe Swedish agricultural organisation, LRF, stands in front of many changes and the work with the changes in the organisation has caused some conflicts at the top. Is it like Michels say that it's a few people at the top that rules? The case with LRF shows to be something different, since the president Caroline Trapp was re-elected. The election committee proposed a new president, but the assembly had another opinion and re-elected Caroline Trapp. This shows that the opinions at the top were not the same as among the members of the organisation and the election committee couldn?t rule over them.In this essay I try to understand what kind of organisation LRF is and what made this case special.

Tillgänglighet på svenska folkbiblioteks webbplatser en kvantitativ tillgänglighetsstudie

Information technology has become an integral part of our everyday lives. The Web is an important part of this development, however, web pages can be inaccessible to many groups of users. The purpose of this thesis is to examine the accessibility of Swedish public library websites. Besides examining the general accessibility, this study also covers whether any specific aspect of accessibility is particularly poor and if so which groups may be affected. In addition, this study also examines whether a correlation can be found between the degree of accessibility and the size of the website.

Sierra Leone och Botswana : Hur kan ett land nå demokrati och ekonomisk tillväxt?

AbstractSierra Leone is a very poor country in Africa. Botswana is another country, that has a similar history and the same deposit; diamonds. Botswana has reached economic growth and democracy and Sierra Leone has not.The purpose with this study is to explain why Botswana is more democratic and has reached a better result economic than Sierra Leone.The questions in this study are:What explains the democratic and the economic results in Sierra Leone and Botswana?* Dahl?s institutions that furthers a polyarchy?* Gunnarsson?s and Rojas? institutional explanations?* Diamond?s and Morlino?s ?rule of law??* Other explanations or a combination of the above-mentioned explanations?The method that has been used in this study is a comparative case study with a qualitative contents analysis. The result is that it?s hard to say that one explanation is the right one.

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