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1213 Uppsatser om Including - Sida 25 av 81
Förslag till obligatorisk skatteflyktsklausul i moder-/dotterbolagsdirektivet
The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, Including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.
Internprissättning på lån inom multinationella koncerner - En kvalitativ studie av det svenska rättsläget
Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, Including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.
Skönlitterära urvalsprocesser: En studie om relationen mellan kunskapsförmedling, styrdokument och kanonbegrepp i gymnasial engelskundervisning
This study explores the selection processes regarding fictional literature in English as asecond language education. The aim is to illustrate the relationship between the knowledgeteachers seek to pass on to their students and how the governing documents and the Westernliterary canon affect which literature that is chosen. The study uses qualitative interviews withsix teachers from different gymnasial schools in Northern Sweden. The results show thatteachers use literature as a tool for teaching grammar, lexicon, language structure and storytellingskills. In the more advanced English courses, the teachers prefer to exert more controlover which literature is read, mainly due to the fact that the governing documents specificallyrequire a presence of older, culturally established works.
Jämlika förutsättningar för kvinnor och män: En enkätstudie av jämställdhetsarbetet i den regionala biblioteksverksamheten
This masters thesis investigates how the Swedish county libraries relate to equality between men and women. The thesis treats the county library both as a place of work and as a part of the national library network. One of the reasons why this study focuses on county libraries is because of their special position in the Swedish library organisation as a link between the national policy and the public libraries. The analysis in the study is based on theories that argue masculinity and femininity as social constructions, and therefore can be affected by a different type of conduct. Data was gathered using qualitative questionnaires combined with some quantitative elements that were used to gain fundamental facts regarding the distribution of employees between the sexes and the existence of equality policies.
En holistisk investeringsbank - En fallstudie av fördelarna med att vara involverad i hela M&A-processen
Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and Including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.
Multinationella företag som demokratifrämjare. Illustrerat av H&M:s CSR-arbete i Bangladesh
The main argument of the thesis is that multinational companies (MNCs) can promote democracy through corporate social responsibility (CSR). MNCs hold some prerequisites giving them the means to create positive changes. But they lack one important prerequisite: knowledge about local conditions. Therefore the best CSR result is reached through partnerships with local NGOs.H&M's CSR-work in Bangladesh, Including a partnership with the Bangladeshi women's rights organisation Karmojibi Nari, serves as an illustrating case. It is argued that the CSR-work promotes democracy through strengthening the civil society, through indirectly implementing national laws concerning labour legislation and human rights and through raising awareness about rights and legislation among the workers.The CSR process changes the terms for both NGOs and MNCs.
Hypertrofisk kardiomyopati hos en familj brittiska korthårskatter :
The objectives of this study was to examine the prevalence of hypertrophic
cardiomyopathy in a family of British Shorthaircats to determine the mode of
inheritance and to investigate if the disease was associated with a mutation in myosin
binding proteinC (MyBPC3). The family comprised 28 cats, seven male and 21
females. The cats underwent a physical examination, Including cardiac auscultation,
and an ultrasound examination. Blood was collected for DNA- analysis. The
blodsamples were sent in a buffer solution to Kathryn Meurs, Washington State
University, USA for analysis, where the genes coding for MyBPC, Troponin I and T
were characterized using microsequencing technique.
Out of the 28 cats, 8 were diagnosed with HCM, 2 were diagnosed with congenital
heart disease but had no evidence of HCM.
Gruppdynamik : en social gemenskap
The purpose of this work is to create more knowledge about the teacher's perceptions of group dynamics and its impact on school activities. How do teachers opportunities and obstacles in order to influence group dynamics among students. The questions I have answered is how the teachers see the importance of a functioning group dynamics in school, how teachers work with group dynamics and how teachers describe the opportunities and obstacles for effective group dynamics. The method I am using at work is a qualitative research method that involves obtaining the teachers' own thoughts, feelings and experiences around the right questions. I have interviewed three teachers in primary schools in the county of Stockholm to find out their particular approach.
Fysisk aktivitet hos personer med metabolt syndrom
A quart of the of the adult population worldwide havemetabolic syndrome. A sedentary lifestyle, low physicalactivity, combined with wrong eating habits, stress,smoking and psychosocial factors, are the main causes ofdevelopment of the metabolic syndrome. The purpose ofthe literature review was to illuminate the physicalactivity in persons who have the metabolic syndrome, andwhat sort of advice a nurse use in the promotion ofphysical activity. The study was conducted as a literaturereview, Including 15 scientific quantitative articles. In tenarticles, the focus was on physical activity at themetabolic syndrome, and five articles focused on variousforms of counselling for physical activity.
Hälsoproblem hos strutsfåglar i Sverige : litteraturstudie och sammanställning av patologifynd
In the beginning of the 1990?s ratite breeding for meat production was introduced in many European countries, Including Sweden. The knowledge of ostrich farming and diseases of ratites is increasing internationally but is still often limited among veterinarians.
This report consists of a literature study and a summary of pathology findings from ratites submitted for necropsy to the National Veterinary Institute (SVA) in Uppsala, during 1995 to 2001. The purpose is to give a general introduction to ostrich and ratite breeding and to give an overview of the most common diseases.
The necropsy data from 1995 to 2001, indicate that many of the diseases are management related rather than caused by infectious agents. Due to cold climate ostrich breeders in Sweden need to supply well designed buildings and good care of the animal.
Skogens sociala värden : hållbarhet, hyggesmetoder och tunn reglering
The Swedish forest policies have earlier mainly been focused on two goals: production and environment. The production goal aims to benefit the economical gains from forestry while the environmental goal primarily aims to shield the ecological values of the forest. With the introduction of the Swedish environmental code and the environmental objectives it was made clear that the overall objective for Swedish community development, Including the forestry sector, is sustainable development. Sustainable development includes supporting economic, ecologic as well as social values of which the latter seems to have been forgotten in the forestry sector. This was recently brought to attention to the sector and the debate how to handle the social values is now ongoing.The legislator has not been unaware of the social values since they have since long been at least somewhat included in the preliminary works.
Högläsning och boksamtal : En kvalitativ studie om barns möten med barnlitteratur i förskolan
The objective of the present study was to highlight preschool children?s encounters with children?s literature, in a heterogeneous language context. The idea was to identify significant features in the linkages between the reading of children?s literature, didactic activities and children?s learning, language development and emergent literacy activities. Our interest was directed towards the activities connected with read-alouds, as well as the preschool teacher?s perceptions of those activities. The empiric material was collected by use of participant observations of four read-aloud sessions. After the observations the preschool teacher in charge of the observed read-aloud was in-depth interviewed. In addition, the physical print environment in the actual preschool was observed. The results indicate that the physical and social reading environment interact with each other. Furthermore, the preschool teachers? approaches and ways of working with literature does not always optimize the language, literacy and content area learning opportunities for the children.
Välkommen : förslag till ny stadspark i Göteborg
The landscape is a great asset for Göteborg as a city and places in the landscape are
much used by the public. This diploma work deals with the question of how nature
in Göteborg can become more accessible and how a place in it can be supplemented
with new landscape elements. It is a proposal for a new urban park at Björlanda
peninsula in the western part of Hisingen, Göteborg, which today belongs to
the Swedish Armed Forces and is a part of the Nature-2000 area "Nordre älvs
estuarium". The reason for choosing this place is that it is the only area around the
costal area in Göteborg that has not been built on and that it contains a very varied
landscape.
The proposal is presented as three different broschures, dated 10-20 years ahead:
A map of a possible system of urban parks Including a detail of such a park,
Västra Hisingen (the western parts of Hisingen)
The idea with a system of urban parks is to make the landscape generally more
accessible and maybe open it for people that do not use it today.
A broschure of the central area Välkommen, with my design proposal for an
urban park at Björlanda peninsula
The design aims to utilize the landscape elements water, mountains, vegetation
and sky and to intensify the experience of them.
A flora for Välkommen that shows a selection of plants for the design proposal.
Om man bygger dörren för liten kommer ingen in: En kvalitativ studie av tillgängligheten på folkbibliotekens webbplatser
The Internet has played an important role for libraries giving them a means of fulfilling their democratic mission of giving equal access to everyone, Including people with disabilities. In order to achieve this it is of the utmost importance that they ensure that their web sites are accessible. In this masters thesis we have examined to what extent the web sites are accessible. The thesis is based on theories of human-computer interaction, information architecture, pedagogy and a checklist. The checklist is derived from established international guidelines from W3C, which has been adapted to, and is used by Swedish public authorities to achieve the mission of a ?24-hour authority?.
"En skola för alla" med specialklasser? : En intervjustudie bland lärare angående deras uppfattning om specialklasser
This study is about different teacher?s ´conception of remedial classes and its function in Today´s School. ?A school for everyone? the utopia that all schools and teachers aspire for. All pupils, regardless of ethnic background, class, and religious affiliation should be able to go to school without being segregated and are seen as different.