Lagstiftningen om skattefrihet pa? kapitalvinster pa? na?ringsbetingade andelar samt RA? 2004 not. 59 innebar startskottet fo?r en ny typ av skatteplanering som kom att kallas Peru-uppla?gg. Skatteavtalet med Peru utnyttjades och stora skattevinster i de aktuella bolagen var fo?ljden.

Lagstiftningen om skattefrihet pa? kapitalvinster pa? na?ringsbetingade andelar samt RA? 2004 not. 59 innebar startskottet fo?r en ny typ av skatteplanering som kom att kallas Peru-uppla?gg. Skatteavtalet med Peru utnyttjades och stora skattevinster i de aktuella bolagen var fo?ljden.

The aim of this paper is to clarify the up till now somewhat shady definition of legitimacy, and to investigate what happens to this concept when it is transferred from the boundaries of the nation state to the realms of the international arena. By creating a model of legitimacy from which an institution can be evaluated, the purpose of this paper is to investigate what legitimacy is and how important it is for the actors within the international society. The next step involves evaluating what makes the UN a legitimate institution and how its foundation is affected by the blatant disregard of its authority by one of its? most influential members.The theoretical framework consists of a summary of what contemporary analysts? views of legitimacy are, which I have incorporated into my own institutional model of legitimacy. The role of institutions is central to all aspects of this study.

Bakgrund och problem: Anva?ndningen av e-handel har va?xt de senaste a?ren och detta har medfo?rt sto?rre mo?jligheter fo?r kunder. E-handeln har mo?jlighet att na? ut till en sto?rre ma?lgrupp utan geografiska hinder. Detta medfo?r ett behov av fo?ra?ndring i distributionen av fysiska produkter.

Ala sawmill in Ljusne, Hälsingland, has increased its flow through the sawing plant during the last couple of years. The problem now is the sorting plant, as this part of the mill is now slower than the rest. A close analysis of the sorting plant was therefore necessary to be able to increase the flow through. The aim of the project was to find solutions that can lessen downtime and increase flow. The goal was to increase the flow from 650 to 925 logs through the sorting plant per hour.

People living with disabilities in our society today are more likely to be without a job compared to the rest of the population. The fact that a high number of people are not given the opportunity to work, and thereby being self-sufficient, is a failure for both the individual and the society. My purpose with the study is to increase knowledge and understanding regarding disabilities in the working life, with focus on the disability dyslexia. In the study, I am investigating the employer?s obligations and rights when employing a person with disabilities.

This project is based on my fathers farm which lays outside Löberöd, twenty kilometres south of Eslöv in Skåne. While my family for some time have thought about building a new milkingstable with AMS(Automatic milking system) I decided to compare the AMS with a conventional milkingstable. We are abit concerned about how many cows we should have in the new stable. Because of that I calculated with two different number of cows. I have compared three different types of milking stables: One alternative is 180 cows milked in a double eigth hearing bone milking stable. The second alternative is 128 cows milked with two DeLaval VMS-robots. The third alternative is 171 cows milked with three DeLaval VMS-robots. One salesman from DeLaval and one salesman from A-betong helped me to get marketprices on the milkingrobots, building, ventilation and prices on all the concrete. In all the costs labour is included. The rest of the costs are calculated in a softwareprogram called K-data 03 which is a program with predicted costs. The calulations from the program showed that the price in the milkingpit system was 51 000 sek per cow.

Stressful routines for animal handling can reduce immune function and productivity of animals. If stakeholders are handling animals aversively, animals will show increased expressions of fear for humans and higher stress levels which lead to the compromise of animals? welfare. In Ethiopia, there are no legislations to protect animals from suffering or discomfort. The main objective of this study was therefore to analyse welfare of cattle on animal markets in Ethiopia and map out supply chains of animals to these markets.

The market of today consist of products/services who resemble each other, the differences are small. Their for it?s necessary for the companies to provide added values to the product so it will stand out from the rest of the products and lead to purchase. A well used strategy in the fashion industry is marketing with celebrities, this is considered successful because it brings attention and strengthening to the brand. Because of this, the strategy also branch out to other industries, but the question is if it?s as successful there? There?s also a serious down-side with the strategy and that is that there?s a great risk with using celebrities.

Today cultivation of cereal in Sweden has high costs for establishment in relation to the rest of the world, and if this cultivation will be able to continue, the farmers have to control their costs. It is important to see all costs, not the maximum harvest achieved, but the net result. All farmers have different conditions with respect to soil, direction of the farm and were the farm is located geographically. With the right knowledge and ambitions, we think most farmers could change to reduced tillage. In this paper we have tried to find out if reduced tillage is an alternative for farmers.

The purpose of this report was to obtain an overview of rabbit meat production in the world, in terms of breeding and feeding. It examines how different feed components contribute to the health of the rabbit as well as the quality of the carcass, and the breeding strategies that are most common in the major producing countries. The production of rabbit meat in Sweden is at present not very large, but it is gaining ground, and that is why this paper mainly deals with the rabbit production abroad. This report also examines the disease Rabbit Viral Haermorrhagic Disease (RVHD) in Sweden, where this disease can cause big problems. The rabbit (Oryctolagus cuniculus) is very special, both in its reproduction and digestion. There is no specific mating season and the digestive tract is designed to digest forage efficiently.

Nipahvirus is most likely spread from bats to other species and causes lethal encephalitis in humans and respiratory illness in pigs. Different species are affected with varying severity but it seems to have an unprecedented zoonotic capacity and the humans affected either die or receive permanent brain damage. Full recovery is possible but very uncommon. Pigs that live and are bread in the areas that these bats frequent are constantly in danger of contracting pneumonias and meningitis and they can spread the virus further on to the people who work with the pigs and process their carcasses. These workers could then infect other humans in their immediate surroundings, their families for instance.

Sammanfattning Uppsatsens titel: Konsumentbeteende gällande tilläggstjänste ? reseförsäkring Slutseminarium: 2007-06-05 Ämne/Kurs: SMT 402 Service Management: Examensarbete - Magisterkurs, 10 poäng Författare: Linda Hallqvist Handledare: Carl R Hellberg Erika Andersson Cederholm Nyckelord: Tilläggstjänster, köpbeteende, beslutsprocess, informationssökning, risktagande samt enga-gemang. Problematisering: Beslutsprocessen ser annorlunda ut vid köp av produkter jämfört med tjänster men också mellan olika situationer och kontexter. Betyder detta att beslutsprocessen ser annorlunda ut vid köp av tilläggstjänster? Syfte: Syftet med denna uppsats är beskriva och analysera konsumentens beslutsprocess vid köp av tilläggstjänster som erbjuds vid köptillfället av kärntjänsten.

Sveriges Riksdag beslöt våren 2012 att även ensamstående kvinnor ska få tillgång till assisterad befruktning i Sverige. Hittills, och än så länge, har ensamstående kvinnor rest utomlands för att fertilitetsbehandlas. Syftet med denna studie har varit att undersöka hur solomammor (kvinnor som valt att skaffa barn som ensamstående) resonerat och resonerar kring sitt val, samt hur de ser på faderskapsprocessen och den kommande lagändringen. Deltagare söktes via en förenings Internetsajt, där medlemmarna alla är frivilligt ensamstående mammor. Fem solomammor berättade om sina resonemang i semistrukturerade intervjuer.

F?rskoleklassen har tidigare setts som en bro mellan f?rskola och skola och som en ?verg?ng f?r barn in i skolv?rlden. Sedan drygt fem ?r tillbaka ?r f?rskoleklassen obligatorisk f?r alla barn och ?ven f?rskoleklassens l?roplan har ?ndrats fr?n att tillh?ra f?rskolan till att nu vara en del av grundskolan. Det h?r har ocks? medf?rt mer krav f?r b?de elever och pedagoger vilket mynnat ut i b?de positiva och negativa konsekvenser. Den h?r studien har som syfte att bidra med kunskap om hur l?rare i f?rskoleklass ser p? sitt uppdrag och vilka specialpedagogiska anpassningar de g?r i sin undervisning f?r barn som har koncentrationssv?righeter.