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880 Uppsatser om Harmonization of direct taxation within EU - Sida 30 av 59

Energieffektivisering - Laholms kyrkliga samfällighets kulturhistoriska byggnader

Energy efficiency is today more important than ever, mainly due to the high energy prices and the approaching climate changes. Heating of buildings is an essential area within energy efficiency. Many buildings are old and were built at a time when the energy prices were low and the term ?energy efficiency? was unheard of. By applying today?s broad range of energy saving actions on these old, and thereby often, heating ineffective buildings, this area has a large potential in reducing energy consumption and costs.Churches and chapels are generally old buildings with, in many cases, ineffective heating systems and therefore consume much more energy than needed.

Insatser för arbetslösa ungdomar i Glasgow och Malmö : ur ett socialpolitiskt perspektiv

The purpose of this study was to compare Glasgow/ Scotland and Malmö/ Sweden concerning their efforts towards youth unemployment, in sense of the social policy related to the organization. We have particularly concentrated on; the direct and indirect political strategies for young unemployed; what specific efforts that are provided on a local level; finding explanations to the design of these efforts and describing the development of youth unemployment and labour market- policies in each country. We have based our study on literature studies and six qualitative interviews conducted with representatives from different organizations and the municipality in Glasgow and Malmö. The outcome of our essay showed some differences in the political strategies. Scotland work closer to the employers and labour market compared to Sweden whose policy more promotes education.

Graviditet och föräldraledighet : En uppsats om föräldrars skydd mot diskriminering i arbetslivet

Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.

LMSim, cacheminnessimulator för utbildningssyfte

Cache simulator is a tool to increase the understanding of a cache memory. Therefore cache memory simulation is included in the course Computer Engineering IS1200 at the Royal Institution of Technology. The purpose of this project is to develop a cache memory simulator for education. The existing MipsIt and Mips Simulator which is currently used in IS1200 has been the main source of inspiration. This resulted in the development of the cache memory simulator LMSim.

Åldersdiskriminering : i arbetslivet

According to the national legislation concerning discrimination within labour law, it is prohibited to discriminate on the grounds of sex, ethnic belonging, religion or other religious belief, functional disability, sexual nature and part-time work or time-limited employment. The EC-law goes further and also prohibits discrimination on the ground of age. According to an EC-directive the member states must incorporate a national provision against age discrimination by the 2nd of December 2006 and the Swedish legislator is now in the progress to implement this into Swedish law.Even though national legislation does not contain any provision on the area, the EC-law directive has a certain influence at national law. Measures that are in breach of the purpose of the directive can for example not be taken. When the time for implementation has expired, the directive has direct effect and can be referred to within the member states.

Barns empati : En intervjustudie om pedagogers syn på barns empati samt hur kan man arbeta i förskolan för att få empatin att utvecklas.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

Nedskrivningsprövning av goodwill - En studie av de WACC antaganden som gjordes av svenska noterade bolag under åren 2007-2009

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Motiverande intervju som metod vid patientundervisning för olika patientgrupper : - en litteraturstudie

Patientundervisning är ett av sjuksköterskans ansvarsområden. Tidigare studier visar på att traditionell patientundervisning inte är särskilt effektiv vid livsstilsförändringar och det borde användas flera olika metoder än vad som görs idag. De senaste åren har det gjorts några försök att använda en ny metod i den somatiska vården kallad motiverande intervju (MI). Studiens syfte var att beskriva effekten av motiverande intervju för de patientgrupper där forskning gjorts. Metoden har varit litteraturstudie.

Viktiga faktorer för utländska direktinvesteringar i Sub-Sahara : en tvärsnittanalys

FDI har sedan början på 80-talet växt sig allt större och blivit en av de viktigaste tillgångarna till finansiellt och fysiskt kapital i världen. FDI har enligt många studier en viktig funktion för ett lands ekonomiska utveckling, detta gäller främst för outvecklade länder men också utvecklade länder. Studiens mål var att hitta viktiga faktorer som påverkade FDI inflöde till Sub-Sahara regionen. Den empiriska analysen gjordes med hjälp av en OLS regressionsmodell och hade 42 observationer sammanlagt. Huvudvariabeln var FDI/BNP.

Porten till förståelse: svenska bibliotek och invandrare

The purpose of this paper was to investigate the special services for immigrants which are offered by Swedish libraries on their different levels regional, local and school as well as immigrants experiences of the library services and how these services and experiences conduct themselves to the development of the harmonic multicultural society. The methods used were interpreting reflexive interviews with immigrants and librarians. The guiding theory in this study was a three-phase model by Gillis Herlitz according to which a newcomer goes through three stages in an adaptation period. Phase 1 is a positive honeymoon phase, that later is replaced by phase 2, a critical disappointment period, which then ideally should be resolved in phase 3, where the individual reaches a balancing stage of cultural adaptation. The results of my observations indicate that the performances of the different libraries seem to operate in a way that corresponds to the different phases in this model.

Micro plastics in the oceans and their effect on the marine fauna

Small pieces of plastic, termed ?micro plastic? in the oceans derive mainly from degradation of big plastics such as beach littering, but also from sources of direct emission from e.g. beauty scrubbers and synthetic sand-blasting. These micro plastics are ingested by marine animals ? mistaking them for plankton ? or via prey.

En jämförelse av skogsmarksprisets utveckling mellan Sverige, Danmark, Norge, Finland, Estland och Lettland

During the twenty-first century the price of forest land in Sweden has increased heavily. Buying forest land has become more common and the stakeholders have grown in number. The countries around Sweden have through the globalization become connected in the market of round wood and wood products. The price of forest land and round wood are also close connected. The goal with this report is to make a comparison of forest land prices between Sweden, Denmark, Norway, Finland, Estonia and Latvia and to see how the prices have developed in the period 2000-2011. The prime factor in the comparison, except the direct price difference between the countries, is the round wood prices. The round wood prices give information about the economic situation in the countries and play an important role in the return on the forest land. The prices of forest land shifts heavily between the countries.

Att arbeta med tolk vid bedömningar : sjuksköterskors upplevelser av kvalitén

Background:Studies show that when nurses are experiencing problems in the care of non-Swedish speaking patients, it is often due to obstacles in the communication. Studies also show that a prerequisite for adequate care is that there is a basis for a direct communication. Nurses perceive interpreters as an important link to the patient when they do not share a mutual language, the nurses perceive interpreters as a bridge in the conversation.Aim:The purpose of the study is to describe nurses' experiences of the quality of assessments done with the help of an interpreter.Method:The study was conducted through interviews with ten nurses, working at psychiatric clinics. Qualitative content analysis was used for the analysis, which resulted in five categories.Results:The analysis resulted in one theme: "it´s the interpreter who tells me and have not the feeling that the patient has" and five categories: "shades of the language", "conversation structure", "the interpreter's competence", "interpreting implementing" and "the interpreter's gender and origin". The nurses experience working with interpreters as a challenge.

Att skriva en berättelse : En studie av hur elever i årskurs 3 anpassar stilen i sina berättande texter

The present study has two purposes. One aim is to investigate to what extent 20 pupils in grade 3 use two different forms of presentation in their narrative texts and how these choices of forms of presentation create certain patterns in the pupils? texts. Another aim is to study to what extent the pupils use various features of spoken language in their narrative texts and whether these features correlate with the forms of presentation. The material in the study consists of 20 narrative texts from the national test in Swedish in 2011.

Utbildningsnivåns och demokratins inverkan på ekonomisk tillväxt

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

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