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880 Uppsatser om Harmonization of direct taxation within EU - Sida 13 av 59
Förändringarna i den tyska familjepolitiken : Ett steg bort från den konservativa välfärdsmodellen?
The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.
Utvärdering av Near Field Communication och Certified Wireless USB : Säkerhet vid utveckling av applikationer
Today?s society is one where technological advances are made daily, which increases the need to stop and assess the risks against users? integrity when integrating new technology in contemporary systems all the greater. We have taken two technologies, Near Field Communication and Certified Wireless USB, whose envisioned area of use is to be integrated into mobile phones, and evaluated what security threats are revealed for the respective technologies. The threats against security have been identified through research of the standards and existing reports for each technology. Practical experiments have not been conducted on account of us not having access to any equipment to run such trials.
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.
Religionsutövning i arbetslivet : Ett nyanserat perspektiv på hur religiösa intressen kan tillvaratas på den svenska arbetsmarknaden
The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.
En studie om möjligheter att stoppa förfalskningar : Spårbarheten i en global värld
The purpose of this study is to describe the traceability of products that protect against counterfeiting and examine how protection against counterfeit products have been developed to date, and to display the opportunity to streamline the protection of products and brands.Nowadays, in the global world, it is getting increasingly more difficult to track the products. Especially for the last link in the chain, which in most cases is the customer and who is constantly exposed to risks. This report deals with the possibilities of preventing and detecting counterfeit products. Fake products are not unusual in an historical perspective. It has been common with counterfeits ever since the Middle Ages continuously until today. Forgers have become more skillful and they are successful in most industries. Many of the fake products are of poor quality and can be downright dangerous to the customer.To answer the question, the author used a qualitative collection method.
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.
Utvärdering av Near Field Communication och Certified Wireless USB: Säkerhet vid utveckling av applikationer
Today?s society is one where technological advances are made daily, which
increases the need to stop and assess the risks against users? integrity when
integrating new technology in contemporary systems all the greater. We have
taken two technologies, Near Field Communication and Certified Wireless USB,
whose envisioned area of use is to be integrated into mobile phones, and
evaluated what security threats are revealed for the respective technologies.
The threats against security have been identified through research of the
standards and existing reports for each technology. Practical experiments have
not been conducted on account of us not having access to any equipment to run
such trials.
Hemparty - en studie om hur det är möjligt att tillämpa hempartyts säljverktyg på internet
I ett samhälle där tiden blir en allt mer avgörande faktor ökar konsumenternas efterfrågan på tidsbesparande konsumtion. E-handel erbjuder konsumenter besparandet av tid och bekvämlighet genom att det är möjligt att göra inköp, när som helst och var som helst. När företag väljer att tillämpa e-handel innebär det att de inte längre kan möta kunden öga mot öga. Vid hemparty, som är en form av direkthandel, sker försäljningen i direktkontakt med kunden. Försäljningen äger rum i kundens hem tillsammans med dennes vänner och bekanta.
Direct-EGR tillämpat på HCCI
The Homogeneous Charge Compression Ignition (HCCI) engine is promising in terms of lowNOx, low particulates and high efficiency. Due to its homogeneous charge, where thecombustion starts almost simultaneously from a number of points in the combustion chamber,only lean mixtures are possible to burn because of the resulting rapid combustion, which is muchfaster than the combustion in an SI-engine or a diesel engine. When richer mixtures are used thecombustion will start earlier and also be more violent.To phase the combustion later and lower the combustion speed, external cooled EGR can beused. The EGR-system used in this thesis uses a divided exhaust channel where one channel andits corresponding valve are used only for transporting EGR back to the intake system.Consequently the EGR-valve is connected to the intake pressure. This system is called Direct-EGR (D-EGR).Engine tests verified that the CA50 indeed is phased later when cooled EGR is used.
MoPho -enkla lösningar för SMS och MMS
Our project is divided into two parts, one production and written report. The main focus was the production part, were we used PHP to create simple solution for handling SMS and MMS with direct communication with the mobile operator server. We communicate with sockets and can handle CIMD2 and MM7 protocol. To get our components easy to use we have created two classes to handle SMS and MMS. To demonstrate our technical platform we created a website were you can create an account.
Central and Eastern Europe
An increasing number of automotive supplier companies are investing in Central and Eastern Europe (CEE) in order to gain cost advantages. This has happened in a rapid pace since many of these countries did not have any foreign direct investments (FDI) at the turn of the century. The problem now is for how long these countries will be able to maintain the low costs. One purpose was to create a model of country advantages for automotive supplier companies when relocating further production to CEE. This dissertation was written in cooperation with the Trelleborg Group.
Medias tillgänglighet i fildelningsnätverk
Uppsatsen har sin grund i att studera medias tillgänglighet inom fildelningsnätverk då specifikt DC och BitTorrent. Undersökningen består av en kvantitativ studie av fildelningsnätverk som byggde på vår fråga: Hur ser medias tillgänglighet på fildelningsnätverk ut? Med frågan vill undersökningen göra en nutidsstudie om tillgänglighet av filmer, pc-spel och tv-serier på fildelningsnätverk. På så sätt bättre förstå den nutida utvecklingen av kommersiella film- och musik- tjänster, samt reflektera över om fildelningsnätverk kan ses som en komplett källa när det gäller tillgången av det undersökta materialet..
Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.
Konflikterna mellan IFRS for SMEs och Årsredovisningslagen
Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.
emotional ownership and the fan fiction community
â€Fan fiction writingâ€, or the writing of stories based upon a popular entertainment franchise, has become a topic of academic discussion. Fan fiction writers have waked the ire of movie producers, since they often write fiction that is in direct contradiction to the movie’s plot or spirit. While most academic studies on fan fiction have concentrated on his confrontational aspect of the writers’ psyches, we have found that the writers actually have a much more nuanced approach to their work, and are not necessarily hostile towards the directors and producers. Even more surprising is the fact that the internet, beyond giving the writers a forum to post their writings, has potentially had a transformative impact on how the writers interact with each other and with the outside world.
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