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203 Uppsatser om Indirect Tax Law - Sida 13 av 14
Representativ valdemokrati? : Gör den valdemokratiska idealtypen rättvisa åt den representativa demokratin?
In modern, Swedish political science there are different ways of looking at ?democracy?. A very common distinction is that between three groups of democratic theories: electoral democracy, participation democracy and deliberative democracy.The nowadays frequently used concept of electoral democracy is often used as synonymous with the older concept of representative or indirect democracy ? frequently regarded as a contrast to the direct democracy of ancient Athens. However, there are also important differences.
Scenarier för rekrytering av ridskolehästar år 2020
It is important to ensure and develop the Swedish model for riding schools, since the pupils at a Swedish riding school learn both to ride and to handle horses. There is a pronounced problem of stagnation and in some cases a reduced demand in several of the equine industry sectors including breeding with decreased coverings. The aim of this study was to cast light on how representatives from the horse industry looks at riding schools and their recruitment of horses in the next five years. The research issue was ?Will there be difficulties regarding horse recruitment in 2020 and in that case, what are the consequences??
The results of this work consist mostly of material from a workshop on how the riding school will be affected by reduced breeding in the future.
Stem injection of different nitrogen forms into young Norway spruce
This master thesis has been a pilot study preceding a forthcoming project of a larger scale with the long term objective to separate the direct effect of added nitrogen on soil processes from indirect effects via trees. The aim of this study has been to investigate the allocation of nitrogen following direct injection of liquid solutions into the xylem of 40 year old Norway spruce. The field site is located at Flakaliden (64°07?N, 19°27?E), approximately 60 km northwest of Umeå, Sweden. A total of 18 trees were selected for treatment, equally divided between three treatments, potassium nitrate, glutamine and water (control).
What to expect ? A qualitative study of roles in Retail Marketing
Thesis purpose: The purpose of this master thesis is to investigate the expectations of roles between supplier sales representatives and retailer store personnel in relation to in-store campaigns, this in order to enhance effectiveness of these functions creating an increase in consumer response. Methodology: The researchers believe that social phenomenon and their meanings are continually being accomplished by social actors, hence a study of individuals? expectations must have a point of departure in these people?s social reality. Store personnel and supplier sales representatives are to a certain degree affected by the structural power relationships within the organizational network, thus the researchers combine an interpretative and radical structuralist paradigm. Theoretical perspective: The researchers investigate expectations of roles through examining interaction between parties involved.
Tillämpning av GIS-analyser i MKB
The reason for performing an Environmental Impact Assessment (EIA) is to incorporate environmental concern in different kinds of plans and projects. The purpose of such an assessment is to identify and describe direct, indirect and cumulative environmental impacts.Geographical Information System (GIS) is a tool that can be used to combine spatial extension of both sensitive areas and different environmental impacts in a quick and easy way. Because of that, descriptions of environmental impacts and motivation of different standpoints on a specific issue can be more correct and easier to make if GIS is used as a tool.Hence, GIS can contribute to improve the quality of Environmental Impact Assessments. If the benefits of using GIS are to out weight the costs, geographical information of satisfactory detail, actuality and accuracy need to be available at reasonable prices.In this paper, case studies are carried out for three different geographical analyses to investigate the use of GIS as a tool in EIA. From these case studies, more general conclusions about the benefits and limitations of using GIS for Environmental Impact Assessments are also drawn.
Mineralämnen i fullfoder : studier på 20 mjölkkogårdar i Halland
In 2003 the recommended phosphorus allowance for dairy cows in Sweden was lowered approximately 10 %. For a cow at a production level of 35 kg ECM it decreased from 0,40 to 0,36 % of dry matter. To investigate if the decrease has been implemented at farm level, analysis of following minerals; P, Ca, Mg, K, Na, S, Se, Cu, Mn and Zn was performed on the TMR at 20 farms in Sweden in the summer of 2004. The purpose was to describe the actual allowance of different minerals as compared to the new recommendations. One hypothesis was that the decrease in recommended allowance of phosphorus would lead to the need of new mineral feeds on the market.
Fri rörlighet av varor : Art 34 FEUF och åtgärder med motsvarande verkan - "från Dassonville till Trailers målet"
The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?. The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.
Vogler och pergolesis stabat mater: En väg till historiskt informerad uppförandepraxis
The author is active as a musician in the field of historically informed performance practice (HIP) which emanated from the 20th century early music movement. Studying of historical sources has a central role, but the problem of how interpretation and selection of source material is affected by art and music ideals of our time, is commonly acknowledged. Georg Joseph Vogler shows in a series of articles in "Betrachtungen der Mannheimer Tonschule" (1778-1781) how Stabat Mater by Pergolesi could, and in his opininon, should be improved. The purpose of this thesis is to investigate how this source can be used from the standpoint of a performing musician: How can I use Vogler?s methods in my playing?The introduction problematizes Vogler?s action in relation to his time, and to ours.
Vindskador vid stickväg i 1:a och 2:a gallring i Boxholm, Östergötland : i stormen Pers fotspår
Wind damages next to strip roads in 1st and 2nd thinning in Boxholm, Östergötland
Anneli Fransson, SLU, inst f sydsvensk skogsvetenskap, Examensarbete no 108
Wind damage is something we are all familiar with since the storms Gudrun (2005) and Per (2007). Research about strip roads and wind damage is very limited. It is commonly known that the trees next to the strip roads more often fall whit heavy winds, and the purpose of this thesis was to verify this statement. Data was collected from first- and second thinnings at Boxholms Skogar AB, Östergötland. In first thinnings data was collected from both spruce and pine stands and second thinnings only data from spruce stands was collected.
Miljöhänsyn vid offentlig upphandling :
One of the biggest challenges in the human history is to prevent environmental pollution. Everybody has an indirect or direct influence on the environment through his or her consumption. The stakeholders are not just interested in price and quality, they are also interested in the circumstances of production and how this affects the environment. By taking environmental concern in public procurement it is possible to speed up the environmental adjustment of services and products. Environmental awareness has become more and more self evident in the environmental work.
Parkplan för Kungälv med förutsättningar för sociala värden :
To work with environments outdoors for people, animals and plants is the main topic for the landscapearchitect.
On several occasions the work is about public places that is to be in relation with other parts of the town. It is about the activities and the life that take place.
The physical environment and the interpretation of it gives possibilities or obstructions
for people who moves around or spend time in it.Since public places, parks and places for movement are used in daily life they strongly effect the people who use the places. The concequences of this effect can be positive or negative experiences.A positive example is a passage over a brook on the way to school while a negative one is to be afraid while passing a tunnel when it is dark outside. Other examples of concequences are stress effect from traffic noice or calming environments with twitter of birds.
The physical environment is also a part of the total interpretation of a town.
Ekosystemtjänster : En studie av kunskapsläge, hinder och strategier inom kommunal förvaltning
?Ecosystem services are the ecosystems direct and indirect contributions of ecosystems to human well-being.? In order to reach the generation target and the environmental objectives it is important to increase the awareness of biodiversity and ecosystem services and it?s importance to human welfare and simultaneously highlighting the value of ecosystem services. The value of ecosystem services should be integrated into economic standpoints, political considerations and other decisions in the society. In today?s society there is a problem concerning that the value of ecosystem services are not considered in economic terms, which can result in solutions that are unfavorable for our welfare (Ministry of Environment, 2012).
Förändrad markanvändning vid biodrivmedelsproduktion : en empirisk undersökning av svenskproducerade biodrivmedels påverkan på åkermarkens användning
Increasing the use of biofuels is an important part of achieving the EU?s target of 10 percent
renewable energy in the transport sector. However, the competition between biofuels and food
production is an ongoing concern. Also, several studies have indicated a significantly higher
climate impact than was earlier estimated, due to emissions from land use.
In Sweden, both the use and production of biofuels from crops have increased substantially
during the last decade. The purpose of this project is first to present an overview of the Swedish
land use in all sectors.
Cross-sectional study of bovine anaplamosis in South-western Uganda : the impact of wildlife-livestock interface
The tick-borne disease bovine anaplasmosis is primarily caused by Anaplasma marginale. A variety of wild animals act as reservoirs for A. marginale, but the understanding of their role in the epidemiology of A. marginale is yet poor. This cross-sectional study was conducted to
establish if proximity of wildlife affect the prevalence of bovine anaplasmosis in cattle.
Indirekt miljöpåverkan inom tjänstesektorn : En intervjustudie om hanteringen av indirekt miljöpåverkan inom några organisationers miljöledningssystem
I och med samhällets utveckling från ett jordbrukssamhälle till ett industriellt samhälle, och vidare till ett tjänste- och kunskapssamhälle har antalet tjänsteföretag växt, och därmed även miljöpåverkan från denna sektor. Tjänstesektorns miljöpåverkan kan delas upp i två delar, en direkt miljöpåverkan kopplat till kontorsverksamheten, såsom energianvändning, samt en indirekt miljöpåverkan, som är ett resultat av tjänstens framtida nytta och bestående värde. Ett vanligt verktyg som svenska företag, och andra typer av organisationer, använder sig av för att strukturera upp sitt miljöarbete är miljöledningssystem enligt den internationella standarden ISO 14001. Miljöledningssystem är dock inte lika vanligt förekommande i tjänstesektorn som inom tillverkningsindustrin. Syftet med denna uppsats är därför att studera hur indirekt miljöpåverkan hanteras, och kan bli mer hanterbart, inom tjänstesektorn.