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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 42 av 262
Försvarsåtgärder i Delaware och Sverige - Bör Svenska bolagsstyrelser ha rätt att vidta försvarsåtgärder mot fientliga företagsförvärv?
Företagsuppköp är en vanlig företeelse på aktiemarknaden och sker ofta då en budgivare tror att ett målbolag har en outnyttjad värdemaximeringspotential, exempelvis pga. att den nuvarande ledningen inte utnyttjar bolagets resurser optimalt.Av denna anledning finns det ofta skäl för ett målbolags ledning att anta att de kommer att bytas ut om ett uppköp går igenom varför de får incitament att motarbeta budet. Budet kommer härvid att definieras som ett fientligt bud och de åtgärder som vidtas för att förhindra budets genomförande kallas för försvarsåtgärder.Man kan här genast se att en intressekonflikt aktualiseras. Målbolagets aktieägare har ett intresse av att få så hög avkastning om möjligt på den investering som de gjort i bolaget, ett attraktivt bud kan härvid vara av stort intresse. Målbolagets ledning, å andra sidan, kan ofta räkna med att bli avsatt vid ett lyckat uppköp och kan därför ha anledning att motarbeta även ett för aktieägarna gynnsamt bud.Mot bakgrund av denna intressekonflikt har två skilda system för reglering kring försvarsåtgärder utvecklats.
Jämförelse mellan sojaböna och åkerböna som proteinfoder till växande grisar
The soybean can be used in multiple ways, and its high oil content makes it suitable for extraction. Soy bean meal, a by-product of the oil extraction, is a good source of protein with a high feeding value, and is therefore used in a number of different animal feeds. Further, soy bean meal has a low production price, which is one of the reasons for the extensive export of the product. There is a great demand for vegetable-based proteins, especially in the organic production where synthetic amino acids are banned. However, the current production of soy beans is not environmentally sound and that combined with the long transport distances amplifies the need of finding a locally produced protein source.
Företagsbibliotekariers identitet, kompetens och professionsutveckling : Exemplet Astra Zeneca
The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante?s theories on profession types as well as Anders Ørom?s theories on librarian identities as my theoretical framework.
Skadehändelser och preventiva åtgärder bland fotgängare och cyklister i Umeå kommun
Every year, approximately 700 000 individuals´ visit an emergency ward in Sweden as a result of injuries and to the emergency ward at Umea University hospital (NUS) about 12 000 injured arrive every year. This study is a retrospective cross-sectional study that surveys injuries caused by crashes among 153 pedestrians and 53 bicyclists, who have been injured in a geographically well defined area during the period January to June 2009. The aim of this study is to survey injuries among pedestrians and cyclists and to examine what preventive measures could reduce these injuries in the Umeå municipality. The results show that falls caused by slipper surface are common among both pedestrians (71 %; n = 109) and bicyclists (32 %; n = 17). Almost one third of the pedestrians (34 %; n = 43) were in the age of 65 or older.
Utvärdering av beräkningskoden APROS för användning i inneslutningsanalyser
At Forsmark nuclear power plant the rather old-fashioned software COPTA is used in containment safety analysis. There exists a desire within the organisation to introduce a more modern software with ability to more detailed modeling and increased usability.The goal of this thesis was to evaluate the software APROS in containment safety analysis. APROS models describing one of the containments at Forsmark NPP have been developed. Two simulations of typical containment incidents, one of them a large pipe break, have been made where containment safety parameters such as pressure and temperature are studied. Results are analyzed and verified against results from corresponding COPTA models.
Bolagsstyrning och tillgänglighet : Hur funkar det?
AbstractThe OMX Nordic Exchange Stockholm requires all large companies to apply the Swedish Code ofCorporate Governance. A revised code will be applied from July 2008. The purpose of this paper is toidentify the accessibility of information on corporate governance and in particular how the compliance,concerning the Swedish Code of Corporate Governance in the perspective of an internet active generalpublic.This paper is a complete census of the companies at the OMX Nordic Exchange Stockholm whocomplies with the code. Each company website has been visited and a comparison between the sectorsat the OMX Exchange Stockholm has been performed.Results: 96% of the companies present the members of the nomination committee. 94% presents thenomination committees proposal of the company board members, though only 33% of the companies inthe Energy sector.
Att mäta generell skam : En analys baserad på Raschmodellen
The purpose of this paper was to investigate whether Suzanne Retzinger?s linguistic cues for shame and verbal behaviors for hiding shame could be used to measure shame in surveys based on Thomas Scheff?s theory of shame. I created a measurement instrument consisting of 30 statements, which were all meant to measure general shame.The instrument was administrated to 180 respondents studying at Karlstad University, of whom 4 respondents were removed from the data set due to lack of standardization. With the polytomous rasch model used for the analysis, data from 176 respondents were analyzed, of whom 124 respondents were female and 52 were male.The result showed that the measurement instrument?s statements should not be used together because the analysis indicated multidimensionality.
Personlig hygien på stycknings- och charkanläggningar : hur personalen på tre anläggningar följer och ser på rutiner för personlig hygien
Microwave is a time- efficient device for heating and reheating of foods. Despite the fact that its effects on foods have been evaluated during a long period of time, without any more negative effects shown compared to conventional cooking, one third of the Swedish population believes (in 2010) it accounts for a higher loss of nutrition.
This literature review aim to compile studies regarding how food is affected by cooking in microwave, with respect to cooking losses, nutrition, secondary metabolites as well as sensory and textural aspects and compare it with conventional cooking.
The compilation shows that different combination of effect (W), time and amount of water during microwave cooking have different effects on foods. The contents of proteins, vitamin B and carbohydrates are generally higher after microwave cooking, while anti-nutritional substances are affected much less during conventional cooking. This also depends on if it is of animal or non-animal origin. However, for the majority of nutrition values the differences are quite small.
Skatterättslig genomsyn : tillämplig eller inte
För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger steget efter, lagstiftades det om en generalklausul mot skatteflykt.Legalitetsprincipen kommer även till uttryck inom skatterätten, ingen skatt utan lag. Detta upprätthåller rättsäkerheten och leder till att skattskyldiga kan förutse de skatterättsliga konsekvenserna av olika rättshandlingar.Generalklausulen har ansetts vara svår att tillämpa vilket lett till att det genom praxis framkommit principer om genomsyn. Skatteverket verkar vara av den uppfattningen att det finns en skatterättslig genomsynsmetod. Denna metod förbiser de civilrättsligt giltiga avtalen och ser till den ekonomiska innebörden och beskattar förfarandet därefter.
Valfrihetens konsekvenser : medvetna och omedvetna skolval
This study illuminates chosen parts of the present opportunities, in the Western World, for parents and children to choose which school the child will attend (freedom of choice), along with possible consequences that may follow. My research questions are: 1) Do tendencies show that freedom of choice leads to increased segregation, and if that is the case, how is it manifested and does it matter? 2) What relations between the student composition of schools and teachers' expectations and attitudes toward students are there? 3) Do the results from previous studies match with the result from my interviews? The methods used for answering the questions are literature studies and interviews made with six teachers who are working in two upper secondary schools in the northern part of Sweden, i.e. three from each school.The result shows that freedom of choice, regarding schools, seems to lead to student compositions that contribute to increased segregation in societies. It leads to more homogenous student compositions, in the form of ethnicity and social class, in schools in general, with consequences like different expectations and attitudes among teachers depending on the status of the composition.
En titt på konsten Hur ser boråsarna på sin offentliga konst?
This thesis explores how public art is received by the general public in Borås, Sweden. As a point of departure it was assumed that a study of the local papers would offer an accurate insight in to the debate of public art. Hence, press clippings were chosen as primary source material together with the works of art. The questions addressed in the study are: what is written in the local daily press about public art? Who writes in or makes statements to the local dailies about public art? Textual analysis is the predominant method employed while hermeneutics is the underlying theory.
Likabehandlingsplaner för likabehandlingsarbete? : En granskning av likabehandlingsplaner
Vi har i denna studie undersökt vilka möjligheter sex skolors likabehandlingsplaner ger för att arbeta för och med likabehandling. Detta har vi gjort genom att utföra kvalitativa textanalyser på skolornas likabehandlingsplaner där vi har studerat hur planerna svarar mot skollagen, Allmänna råd för arbetet mot diskriminering och kränkande behandling (2012) samt Lika rättigheter i skolan? (2012). Vi har vidare utgått ifrån fyra strategier för likabehandlingsarbete som vi har hämtat från Kevin Kumashiros artikel Towards a Theory of Anti ? Oppressive Education (2000).
Anhörigas upplevelser av den allmänpsykiatriska vården
ABSTRACTAim: The aim of this study is to chart the experiences of Swedish general psychiatric care on a Swedish University hospital from a relative?s point of view. The study focus on how they are meet, satisfaction with and participation in the care. The study is done as an improvement project.Methods: The study was conducted by performing semi-structured interviews with eight close relatives to patients on a general psychiatric ward. The interviews lasted for 20-40 minutes.Results: The result shows that relatives are satisfied with the way they are meet by the staff on the ward, that they appreciate staff that are open, down to earth and are inviting to form a good relationship.
Diskussioner om trygghet i planeringssammanhang :
This is a bachelor?s essay in the landscape architect programme in Alnarp.
The purpose of the essay is to describe discussions about security in planning contexts in Sweden. Written material from three levels of the discussions has been studied: Swedish research, governmental directives and practisers. I have tried to obtain a variation in types of material.
Datorisering av släktforskarens källor : vad släktforskarföreningar gör och hur de ser på fenomenet
The purpose of this MA thesis is to examine the computerisation of sources that are of interest to genealogists. The primary focus of the thesis is an empirical study, by using a questionnaire addressed to 118 genealogical societies in Sweden, in order to find out what kind of computerisation is being performed by these genealogical societies and what their opinion is of the computerisation of sources of interest to genealogists. The result of this questionnaire has shown, together with printed and electronic material, that there is a good deal of interest from genealogical societies in the computerisation of sources. About half of the genealogical societies who answered the questionnaire are computerising sources themselves and the societies have a positive view in general of the computerisation that is being done and of the increased usage of modern information technology in genealogy. There are on the other hand certain issues that are being discussed such as the important question of the quality of the computerised material.