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880 Uppsatser om Harmonization of direct taxation within EU - Sida 9 av 59
Bidragsanalys av dimensioner och postningar : en studie vid Vida Alvesta
An old and well known problem in sawmilling is to determine which dimensions /products those are most profitable to produce. Existing optimization models maximize the value of the log. In other words, based upon the market prices of the dimensions the models calculate the best way to split the log. Yet there is a great uncertainty if the most well paid dimensions really are the most profitable to produce. The costs of the process from lumber to sawn products are hard to determine and are therefore often left out from the optimization process.
In this study the economic contribution of different dimensions/products are analysed.
Leaf area index in Vittelaria Paradoxa parklands in Burkina Faso estimated by light interception and leaf sampling
Burkina Faso as well as most sub-Saharan African countries struggle with providing food for a fast growing population. The dominating farming system is agroforestry parklands. Agroforestry parklands can broadly be defined as areas where scattered trees occur on farmlands as a result of selective clearing. The presence of trees in crop fields may in the long term have a positive effect on the production of annual crops. It is commonly discussed, but not proven, that the presence of trees leads to increased groundwater recharge due to higher infiltration capacity of the soil.
Det svenska kapitalkravet underminerat och förlegat? : En jämförande studie av den svenska och engelska bolagsrätten i ljuset av etableringsfriheten
The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.
IFRS : merarbete för företagen?
Introduktion: Från och med januari 2005 ska alla noterade moderbolag inom EU ha anpassat sig till den internationella redovisningsstandarden, IFRS. Syftet med IFRS är att med hjälp av internationella regler skapa en enhetlig, integrerad och mer effektiv europeisk kapitalmarknad. I och med övergången till IFRS är EU nu världens största region med gemensamma redovisningsprinciper. Syftet med studien är att identifiera och klarlägga om merarbete har uppkommit för svenska noterade företag i och med anpassningen till de nya IFRS-standarderna samt att ge en generell bild av posten IAS 19, Ersättningar till anställda.Metod: För att uppnå syftet med vår studie har vi valt att använda oss av en kvalitativ inriktning i form av intervjuer. De fyra företagen som intervjuats finns i Jönköpingsregionen.Teoretisk referensram: Teorin presenteras i tre större avsnitt; harmonisering, IFRS samt IAS 19.
En studie av framväxten av en europeisk asyl-och migrationspolitik
This thesis treats the development of the European Union asylum- and migration politics and the EU member states transfer of authority to the European Union. The main purpose has been to look closer with the use of the application of theory of neofunctionalism and liberal intergovernmentalism on the European Union case. The focus will be to answer the following questions: How has the political development within EU asylum and migration policy developed through the period of The Single European Act to the ratification of the Stockholm program? And how can the chosen theory explain European countries transfer of national decision regarding asylum policy in favor of a supranational European asylum policy? Based on the available material of European Union programs and harmonization measures for this area I have attempted to understand to what extent the European Union?s development in the area of the asylum and migration politics can be explained through the theories of neofunctionalism and liberal intergovernmentalism. The result of my analysis is confirmation of the European Union development of the area of the asylum and migration policy and also a series of explanations according to the theories regarding the member states transfer of authority to the EU.
Gränslös välfärd? En studie om den europeiska integrationen har nått området välfärd genom sysselsättningspolitiken
Social policy has now received an increased attention in the European Union. The European welfare states experience a high level of unemployment, which the EU now tries to handle through the European Employment Strategy (EES). The core of this essay is whether the welfare institutions of the European member states are integrating through an institutionalization process or not. Within the EU four different types of welfare models can be identified: the Scandinavian, the Continental, the Southern and the Anglo-Saxon. The welfare models differ in the institutional settings e.g.
Behöver tillväxten en stad? Om Dublin som politisk arena, aktör och tillväxtmotor
This thesis intends to examine the role of the city, Dublin, in the Irish economic growth during the 1990s. It is a case study where Dublin is compared with current theories on post modern cities as growth machines and increasingly prominent actors in the global context. The study has an interdisciplinary approach but focuses on political science issues such as power distribution, global-local governance and local political organisation. It is a theory driven study that also intends to add aspects to the understanding of the cities of our time. I argue that Dublin has faced a lot of changes during the last decades in accordance with the post modern city.
Klimatsmarta Hyresgäster : Potential hos hyresgästen för minskning av energianvändning i en kontorsbyggnad på ett klimatsmart sätt
The starting point for this master thesis was the product of the company "Humlegården", which allows its tenants in office buildings to follow their electricity consumption in real time, through their Smartphone's. The idea that resulted from that application is to investigate if it is possible to direct the tenants in office buildings to reduce their energy consumptions, but also to be satisfied with the indoor environment. This work addresses the factors which are the main energy consumers in office buildings. It addresses legal requirements and standards which are important to follow in order to achieve good thermal comfort in buildings. Some of them are physical climate factors like thermal environment, air quality and lightning.
Föräldraaktiv tredagarsinskolning och traditionell inskolning ? en undersökning.
Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.
?I valet och kvalet? Urvals- och inköpsstrategier på svenska folkbibliotek
This essay focuses on strategies for acquisitions in Swedish publiclibraries. The topic has been occuring in the public debate off andon since the70s. The dominant view has been that librarians haveallowed demand direct the purchases of media and thus haveignored quality literature.This debate has caused me to reflect on the librarians constantdilemma when purchasing media. Are they supposed to chooseliterature that are in demand, or should an evaluation made bylibrarians be the decisive?The previous research has shown that the library profession istraditionally characterized by a non-judgmental approach.
Brott utan målsägande : En diskursanalys av lagtexter om prostitution
Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.
Det (väst-) europeiska samarbetet - från säkerhetsdilemma till stabil fred
In this essay the morphing of the interstate relations in the post-World War II Western Europe is taken in to consideration in discussing how these relations were stabilized and consolidated through community cooperation to achieve a state of stable peace. It concludes that the early 1900's of Western Europe comes close to being conditioned by Herz's security dilemma and then continues to analyze the development from this state to one of stable peace. In this analysis pivotal features of the ECSC, EEC and the EC are being scrutinized through the use of Boulding's Stable Peace theory and developments of the very same, in separate case studies, in order to account for the Communities? influence on the peace process.In doing this, conclusions are drawn that external pressures can be very effective in creating an incentive to move beyond an initial state of conflicting self-images and that a stabilizing process has got to provide a long term solution in order to sustain a trustful relationship. In order to provide this long term solution the community cooperations suggests that locking in through institutionalization, harmonization, and the creation of a state of irrevocable interdependence are highly effective..
Risk för exponering av växtskyddsmedel i växthusmiljö
Plant Protection Products (PPP) used in the horticulture industry can be both chemical and biological. They are used for weeds (herbicides), insects (insecticides), and fungi (fungicides) and as growth retarders.Many horticulture workers get in touch with plants, treated with PPPs and many of these don?t use any protective equipment.The aim of this project is to illustrate the work environment hazards for staff working with greenhouse pot plants, after they have been sprayed.The method used was observations of the operations for packing plants. I studied the operations and took notes of how operations were performed and what protective equipment they used. I also took photos and asked questions.A literature study completed the observations.
Arbetskraftsinvandring -en problemorienterad studie av SAP: s hanterand av arbetskraftsinvandringsfrågan
The aim with this paper is to investigate how the Social Democratic Party (SAP) deals with the question of economic migrants, or more specifically how the problem is represented by the Social Democratic Party, and how this representation has developed over time. The SAP's theory became recently contested by a competing theory that was caused by the predicted future demographic development in Sweden, combined with the EU's eastern expansion. The first factor contributed to the re-write of the theory, to a theory that saw economic migrants as a solution instead of a problem, in direct contrast to SAP's theory. The second factor was a direct threat to SAP's labour immigration policy. This leads to my second question, how did SAP respond to this pressure?The answers to these questions are achieved by using discourse analysis by applying a problem oriented theory on empirical material, constituting propositions, articles in mass media and parliamentary debates.
Pedagogers inställning till it och media i förskolan- hot eller möjlighet
Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.