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880 Uppsatser om Harmonization of direct taxation within EU - Sida 21 av 59
Besittning av och rådighet över medel innestående på konto
The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.
Hyllningsmusik till Karl XI : En studie kring 18 tillfälleskompositioner
This paper is a study of 18 extant pieces of panegyrical music for the Swedish king Karl XI (1655?1697). The compositions are preserved in two forms. There are a few contemporary prints, but the largest amount of music is preserved as manuscripts in the Dübencollection (Uppsala University Library). The paper focuses on four different aspects of the production of these 18 compositions.
Beviskraven för förbättringsutgifter på privatbostäder : Rättsläget efter 2002 års Regeringsrättsavgöranden
Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.
Faktorer som påverkar sjuksköterskans omvårdnad av mrsa bärande patienter
Mulitresistent staphylococcus aureus (MRSA) is a bacteria that is resistent against penicillin, this makes it difficulte to treat. MRSA causes woundinfections and other seriouse conditions. If MRSA establishes in an hospital environment it often spreads fast. Common ways of spreading MRSA is through direct or indirect contact. The nurse should work according to guidelines, apply hygienic routines and prevent the spread of infections.
Telekrig mot bandspridningsteknik
I denna uppsats betraktas två olika bandspridningstekniker och vilken påverkan de har på telekrigsförmågan. Uppsatsen svarar på frågan:Vilka möjligheter finns att bedriva signalspaning och störning mot radiokommunikation som använder bandspridningsteknikerna frekvenshopp eller direktsekvens?Inledningsvis beskrivs en modell för telekrig mot radiokommunikation, ?telekrigcykeln?. Därefter beskrivs principer för ett radiosystem samt de två bandspridningsteknikerna frekvenshopp och direktsekvens. Slutligen analyseras bandspridningsteknikernas påverkan med hjälp av telekrigcykeln och resultaten diskuteras.Uppsatsen kommer fram till att båda signalerna går att spana mot, direktsekvens innebär större svårigheter för signalspaningen än frekvenshopp.
SÄRSKILT BOENDE SOM MÖTESPLATS En studie av vardagliga relationer mellan personal och de boende
Abstract
This essay is about the visibility of everyday life in a nursing home. The thesis is based on the following questions: What characterizes the social life and conversation between staff and residents? What content has the social life and the conversation between these parties? What is the power relationship between the staff and residents?
To answer these questions, we used the qualitative approach with open observations, along with interviews. The study is partly based on direct observation by an observer as a participant in a special housing, and on semi-structured interviews with seven respondents, three of them staff and four residents in the same nursing home. For the results and analysis section, we use the Grounded Theory as a method which constructs a parallel between data processing and analysis of the interviews, where we first encode, categorize and create themes.
I globaliseringens vågrörelse; en etablering i Lycksele kommun.
This study describes how a larger investment by a private company in the northern interior can affect a municipality?s economy. The mobility to the municipality is expected to increase and some of the direct and indirect effects that this investment can implicate on their economy are discussed. The method for this study is qualitative. Interviews have been made with the initiative owner of the company LHG Learning Center and with civil servants in the municipality of Lycksele. The conclusions drawn in this study are that the establishment of LHG Learning Centers in Lycksele will include both opportunities and risks for the municipality?s future.
Betalningsförmedling enligt svensk och tysk rätt
A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.
CSR-Kommunikation? : En enkätundersökning om vilka marknadskommunikationer konsumenter föredrar
Problem definition: By what marketing communications do consumers want companies in the jewelry industry to communicate its potential CSR activities?Purpose: The purpose of this study is to investigate in what kinds of marketing communications consumers want the jewelry industry to communicate its potential CSR work.Method: The study has used a quantitative approach to data collection, focused on a survey to answer the purpose of the study and the problem definitions.Conclusion: The study found that the respondents want a clearer communication of CSR work in the industry and that the most suitable communication channels according to respondents differ depending on gender. The female respondents think that the most appropriate channels are product promotions and direct marketing. In contrast, the male respondents think that the channels social media, newspaper and television advertising as well as web sites are more suitable..
Olika men lika? : En komparativ studie av Moderaternas och Socialdemokraternas partiprogram.
In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.
Vägen till beröring i det palliativa skedet
In the palliative care there are many close encounters between the care-taker and the care-giver. To be touched is foundational to every human being and the care-giver shows his presence to the care-taker, when he touch the care-taker. Touch is an important tool for the care-giver in the care for the care-taker. It becomes a natural way of communicating. The aim of this literature study was to describe which factors that are important, for the care-taker in the palliative care, to receive touch in the purpose of feeling well-being.
Kärnfamiljens status : En studie om kärnfamiljens status som ideal och norm i familjerättssekreterares arbete med familjer
In Nuclear family as status Dennis Wijk examines if and how the nuclear family ideals and norms permeates family law secretaries work with families. The aim of the study is to investigate if the nuclear family has the status of ideals and norms in the family law secretaries practice. In order to achieve the aim of conducted four interviews with family law secretaries in Stockholm city. The interviews have been the main data collection. Theoretical concepts which are central in the study are: the nuclear family, institution, ideals, standards, and established and outsiders.
Access to the market - a question of collaboration?
When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors 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. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.
Sexmånaders- och ettårsregeln : Kortare avbrott ? är tolkningen förenlig med förarbetena?
Människor arbetar utomlands idag i större utsträckning än vad de gjorde förr. Det medför att de påverkas av andra staters lagstiftning och risken uppkommer att det kolliderar med hemstatens lagstiftning som kan leda till internationell juridisk dubbelbeskattning. Interna förfaranden ökar för att undanröja en eventuell juridisk dubbelbeskattning, däribland finns sexmånaders- och ettårsregeln. En person som är obegränsat skattskyldig i Sverige kan till- lämpa dessa regler genom att uppfylla rekvisit som framkommer av 3 kap. 9 § IL och där- med bli skattebefriad på den inkomst som förvärvas utomlands.Vid tillämpning av sexmånaders- och ettårsregeln får kortare avbrott göras om de inte överskrider mer än sex dagar per hel månad eller 72 dagar per anställningsår som framgår av 3 kap.
TRADITIONSPRINCIPEN INOM SVENSK RÄTT : En jämförelse med avtalsprincipen
In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.