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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 40 av 262

Kryptografi och kryptering

This work is about cryptography in general but also how the encryption works, and what's needed for encryption to work. I will also take up a little around the history around the encryption..

Det blåser kallt...Det blåser högervindar överallt... En studie om radikalhögerpopulism och Sverigedemokraternas framgångar i Karlskrona

This paper aims to present a theoretical understanding of the emergence of extreme right- wing populist parties (ERP), and more specifically the electoral breakthrough of the ERP party, Sverigedemokraterna in the municipality of Karlskrona. By doing so the study is constructed as a theoretical framework, where the empirical material and the theoretical aspects are interwoven. This means that the theoretical framework also functions as an analytical part. The paper shows how Sverigedemokraterna could be understood as an ERP party, based on e.g its populist anti-establishment critique, and its critique towards the ?immigrant issue?.

Djurskyddslagen och renskötseln

The aim of this literature review was to discern which legislations and regulations related to animal welfare that comprises reindeer and their significance in reindeer husbandry. The Swedish Animal Welfare Act (1988:534) was enacted July 1, 1988 and its main purpose is to ensure a good animal health and environment. Animals that live in a good environment with good health is considered to have good welfare, which can be described as an individual's condition in relation to its surroundings. Reindeer herding is an extensive form without daily management. In reindeer husbandry there are eight specific seasons over the year and reindeer are handled as they migrates between pastures, get earmarks, are sorted for transport and slaughter.

"Ett förskräckligt missbruk av yttrandefriheten" : en uppsats om underförståddhet i svensk nyhetsrapportering om Lexbase

In January of 2014 a newly founded company held a press conference in central Stockholm. The purpose of the conference was to inform about Lexbase, the largest database on the Internet with legal information about the Swedish general public. The aim of this particular paper is to use news reports about Lexbase as material to identify the theses and their types presented in Swedish newspapers, and to examine the ideology constructed and presented by the theses in the said news reports. The questions asked in the paper are 1. What the distribution of different theses looks like and is there a type of thesis that more often invokes an implicit argumentation? 2.

Citeringsanalys och citeringsteorier: En kritisk granskning

The purpose of this Masters thesis is to make an outline of different methods and theories within the field of bibliometrics and critically review their strengths and weaknesses. The author studied literature that discussed bibliometric methods and theories. The number of empirical studies that are based on bibliometric methods and theories are numerous and where principally excluded, but some empirical studies were included as part of the argumentation for and against different methods and theories. The author first gives an outline of which methods and theories there are and describes their different strengths and weaknesses. Citation analysis has many different fields of application such as information retrieval, mapping science, evaluative studies and monitoring literature.

Tandvårdsrädsla, generell oro och självkänsla : Dental fear, general anxiety and self-esteem

Syftet med detta arbete är att undersöka hur coachning kan ses som stöd för elevernas lärande på en gymnasieskola i Mellansverige. Studien belyser coachning utifrån perspektiv på lärande ur ett fenomenologiskt inspirerat angreppssätt. Insamling av data har gjorts med hjälp av kvalitativa intervjuer. Totalt intervjuades åtta personer varav dessa var 4 lärare och 4 elever i årskurs 3.Undersökningen visar att coachning kan ses som stöd för elevernas lärande dels genom att det medvetandegör elevens egen potential till att utveckla sig och dels att lärarna blir medvetna om vilka fungerande strategier eleven använder sig utav för att optimera bästa möjliga lärandesituation. Arbetssättet innebär att elever får stor frihet att välja kunskapsinnehåll utifrån kursplan.

Hållbarhetsredovisning : En historisk utveckling

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

Kulturpolitikers syn på folkbiblioteket ? en studie i Västerbottens inland.

The main purpose of this Master thesis is to illuminate the understanding of local politicians regarding the public libraries and the librarians. We argue that the local politicians´ opinions regarding public libraries and librarians influence the way they act and react in their roles as politicians.In order to achieve the aim of this thesis we focused on following questions:What are the opinions of the politicians:- regarding themselves in relation to the public library?- concerning public libraries in general and its functions especially in the municipalities of their own?- concerning the librarians and their work in a public function?What are the conclusions to be drawn regarding the politicians´ interest and commitment to public libraries in the politic daily-life of the municipalities? Our empiric material consists of qualitative interviews with six politicians elected in two municipalities in the interior of Västerbotten, a northern sparsely populated district. In order to distinguish the various opinions that emerge from the material, we apply a phenomenographic approach. The analysis result we present in three conceivable categories in order to express the different opinions.In general our study points at a positive and favourable attitude to the public library, and all the respondents assume that the municipality ought to offer this service.

Politiken möter de sociala medierna : En diskursanalys av intervjuer samt internetflöden

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.

Kroppsuppfattningen hos kvinnliga och manliga högskolestudenter. -En kvantitativ undersökning.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

Application of Design for Safer Urban Roads and Junctions: Selected Countermeasures

Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.

Varför CSR?: En fallstudie på SAS om orsaker till företagets arbete med Corporate Social Responsibility

The term CSR (Corporate Social Responsibility) is frequently discussed today. Many large companies work actively with CSR related questions. However, few empirical studies exist on what this work entails and why it is undertaken. Instead, most of the academic research focuses on what the term itself should mean. To bridge this gap this study centers on the employees? perceptions of CSR.

Statens järnvägar - en fallstudie om värdering av fordon i statlig ägo

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

Undersökning av svenska advokaters arbetssituation

Skadliga niva?er av stress och da?rtill relaterade sjukdomar a?r ett va?l belagt fenomen bland amerikanska advokater. Dock fanns det ingen likartad forskning om svenska advokater, varfo?r fo?religgande studie syftade till en o?kad fo?rsta?else av deras arbetsfo?rha?llanden och ha?lsoproblem. Detta fo?r sa?va?l den samlade gruppen svarande som fo?r demografiska undergrupper.

Sydafrikansk film som national cinema : En jämförande analys av ett forskningsfält

The purpose of this essay is to study the film culture in South Africa in a national cinema-context, focusing on the relationship between anti-apartheid film from 1974-1994 and the film in South Africa today. By pitching the South Africa-specific works of Lucia Saks and Jacqueline Maingard against the over-arching debate on national cinema as formulated by, amongst others, Stephen Crofts and Andrew Higson, this study aims to find whether or not a specific South African national cinema have existed, and exists today, or not. The study finds that an underground culture of documentaries and short films made by and for the black population has been in place since the apartheid, and the distribution method on video and television is still being used to reach the black population today. By re-examining the concepts of both the national, and of national cinema to also include film on video and television, the study shows that South Africa has indeed a film culture that can be called a national cinema..

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