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880 Uppsatser om Harmonization of direct taxation within EU - Sida 20 av 59

NATO operativa planeringsmodell (GOP) prövad i operation Weserübung-nord

C-uppsats som avhandlar de centrala begreppen i Guidelines for Operational Planning(GOP) (Centre of Gravity, Decisive Points, Direct and Indirect Approach, Culmination,Manoeuvre, Temp, Operational pause och Lines of operation) granskat i ett historisktperspektiv.Uppsatsen försöker verifiera hypotesen att Guidelines for operational planning (GOP)centrala begrepp fungerar och är applicerbara på alla operationer. Ett belägg för detta är attman kan identifiera begreppen i en historisk operation.Tyska väpnade styrkor från Wehrmacht, Kriegsmarine och Luftwaffe genomförde ett anfallöver havet och i luften mot Norge den 9 april 1940. Operationen var av tyskarna döpt tilloperation Weserübung-nord och var mycket vågad. I uppsatsen kommer denna operation attvara det historiska perspektivet.

Frontlinjen, Persson & Madonna : En uppsats om personer som bärare av varumärken

The purpose of this essay is to analyze and understand how people in different ways can take on the role as carriers of brands and understand what part they play in today?s society. Brands are everywhere today and the competitions are becoming harder and harder for the customers? attention and consumption, which is why I am curious of how an individual in a company?s frontline or a celebrity can help the success of a brand. The essay is based on a qualitative method where six interviews have been performed.

Degenerering av varumärken: - en juridisk konstruktion eller ett marknadsföringsproblem?

Degeneration of trademarks - a legal construction or a marketing problem? This paper discusses the issue of degeneration of trademarks. The study has its starting point in the conflict that may arise between the principles of marketing and the legislation concerning IP rights and market law. In this study several verdicts are studied in which degeneration has been addressed. Analyzing these rulings as well as the current legislation in the light of marketing theory, a conflict between marketing and legislation can be noted.

Etiologi och patogenes för benign prostatahyperplasi hos hund

This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.

Katherine Mansfield och Virginia Woolf : Masker och självidentiteter

This paper investigates the relationship between the two modernist writers Katherine Mansfield and Virginia Woolf. The two authors had a frail and complicated friendship that influenced their fiction and fictional characters more than the general public knows. My paper investigates how Woolf can have found her fictional story ideas direct from their friendship. With a comparative theory I?m finding and giving examples of how their friendship is reflected in their fictional stories, and I?m backing up my examples with citations from their own diaries, letters and notebooks.

Investeraravdraget : En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

"I en optimal värld skulle det inte se ut som det gör idag" : En kvalitativ fallstudie om vad som ha?nder na?r kravdokumentation inte tas pa? allvar

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Motion mot depression. En litteraturstudie om fysisk aktivitet somhälsofrämjande intervention för personer med depression

The purpose of this study is to investigate the effect of physical activity for people suffering from depression and which nursing interventions nurses can do to make this patients start to exercise. The method used, is a review of articles from Ci-nahl, Cochrane, Elin, PsycInfo, Pubmed and Science Direct, which were analyzed according to Polit och Hunglers criteria for scientific research. The result from the nine studies shows that physical activity has an antidepressive and anxiety reduc-ing effect. Interventions emerged is supporting, encouraging, activating and teach-ing about physical activity as health-promoting measure. Conclusion: Nurses can as an intervention introduce exercise as complementary treatment for people suffering from depression.

Förmånsbeskattning av terminer : De skatterättsliga konsekvenserna av terminsavtal i incitamentsprogram

Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Access to the market - a question of collaboration?

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

Beckholmen : Varv & Marina

A new shipyard on the island of Beckholmen consisting of a new ship hall and complementary workshops. The program is extended with rentable industrial space for other smaller companies to take advantage of synergies with the yard and to create an active maritime cluster around Beckholmen. By building a marina and a port at the northern shoreline of the island the shipyard can expand their potential customers to non-commercial and larger recreational boats that are becoming increasingly common in Skärgården. The port is also supplemented with a combined naval fuel station, harbor office and a small café. The boat traffic in the region gets a additional stop at the end of the port and act as an additional gateway to Djurgården. Several small retail spaces with direct access to the water is created along the promenade between the port and Djurgården. The shipyard gets a modern and efficient industry building, while the island is made available to the public again, and Beckholmen will hopefully take an equal place in the city's consciousness as it does visually in the inlet to Stockholm..

Hur sjuksköterskan och vården påverkas av hög arbetsbelastning

Syftet med denna litteraturöversikt var att belysa hur den höga arbetsbelastning som förekommer inom dagens sjukvård påverkar sjuksköterskan och vården av patienten. Artikelsökning genomfördes i databasen Science Direct. Sammanlagt inkluderades 10 artiklar i studien, fem kvalitativa och fem kvantitativa. Resultatet visade att en hög arbetsbelastning påverkade sjuksköterskan på flera områden. Till exempel så fick hon inte den tid hon behövde med patienten för att göra ett tillfredsställande arbete.

Generationsskifte : av familjeägda jord- och skogsbruksföretag

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Att stärka elevers självkänsla på lågstadiet

This paper is an examination of how you as pedagogue can strengthen students self-esteem. I have acknowledge that there are possibilities to do this by the art of dancing. I want to with this paper to give a deeper understanding that shows of how you as a pedagogue can strengthen students self-esteem by using dance at junior level. To answer this question I have used this questions:- Can dance strengthen students self-esteem by the art of dancing and if that is so how can this be done?- What pedagogical attitude can be to an advantage when the goal is to strengthen students self-esteem.I have chosen to use ten qualitative interviews which brings up my questions at hand.

Störst, Bäst och Vackrast: En studie av varumärkessaliens påverkan på attityder och attributvärdering

The authors study the effects of brand salience on how consumers form brand attitudes and how consumers value the importance of various brand attributes. The study was conducted through two separate tests, the one focusing on the link between brand salience and brand attitudes and the other focusing on the link between brand salience and evaluations of attribute importance. Both tests measured brand salience as the ease with which brands are recalled by respondents who have been cued with a specific product category. The results show that brand salience has direct effects on both brand attitudes and the evaluation of attribute importance. As brands are recalled, high brand salience for a brand creates a more positive attitude towards that brand in the mind of the consumer.

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