Sökresultat:
2167 Uppsatser om International Standards on Auditing - Sida 39 av 145
C-7/13 Skandiamålet : En analys av hur Skandiama?let pa?verkar art. 11 merva?rdesskattedirektivet anga?ende merva?rdesskattegrupper
In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.
Internationella biblioteket ? från lånecentral till publikt bibliotek
This master thesis is a study of the Swedish Lending Centre for immigrant literature (ILC), which opened in 1991. The purpose of the thesis is to examine problems and possibilities in the organization of ILC, which has a number of powerful stakeholders. In this study focus has been on the development of the organization, and especially on the planning of the conversion of the non-public Lending Centre to a library open to public (to be called the International Library in Stockholm) that will be inaugurated in May 2000. ILC is governmentally financed, but incorporated in the organization of the public library in Stockholm. Other stakeholders, except the Swedish Government and Stockholm City, are the County of Stockholm, the staff of ILC, and the public libraries that use the Centre's long-distance-lending facilities.
Religion och vetenskap : En studie om tematiken religion och vetenskap samt dess gränsländer i gymnasieläromedel
The following essay aims to determine what textbooks and teaching media educators in the county of Västerbotten use when teaching the relation between religion and science. Based on educational science theory and through analyzes of factual texts, the teaching materials was examined to determine how much focus they put on the thematic of religion and science. The result shows how the different teaching materials affect this thematic differently. The main conclusion is therefore that students in Sweden could, depending on the teaching materials used in their education, be taught by different standards to reach the same requirements..
INTERNATIONELLA POSITIONER OCH NATIONELL KORRUPTION En kvantitativ studie om icke-permanent medlemskap i FN:s s?kerhetsr?d och upplevd korruption
Previous research has shown that non-permanent membership in the United Nations Security Council is associated with increased international influence, diplomatic leverage, andexternal resource flows. However, existing studies have primarily focused on the external consequences of membership, while its potential domestic effects remain largely unexplored. Drawing upon a principal-agent perspective, this study examines whether membership in the Security Council is associated with higher levels of perceived corruption. The studyinvestigates whether Security Council membership may alter domestic incentive structures by increasing political actors? access to resources and strategic opportunities.
Patho-anatomical studies on african swine fever in Uganda
African Swine Fever (ASF) is one of the most serious transboundary swine diseases because of its high lethality for pigs, socioeconomic consequences, rapid and international spread and the absence of either treatment or vaccine. This Sida Minor Field Study (MFS) was carried out during fall 2010, as part of a larger collaborative research project called ASFUganda, focusing on the epidemiology of the disease in Uganda. The aim with this study was to get more knowledge about the pathology in cases of ASF in Uganda, by studying macroscopic and microscopic lesions in pigs with acute and chronic ASF and to detect the ASF virus (ASFV) in tissues by immunohistochemistry.
The pigs were selected from the two different geographical locations in Uganda, Mityana and Gulu district, both with on going confirmed outbreaks of ASF. Necropsies were performed in the field, and the laboratory procedures at the JICA (Japan International Cooperation Agency) Veterinary Pathology Laboratory, Entebbe, Uganda, and at the Department of BVF, SLU, Uppsala, Sweden. Three pigs from an outbreak of ASF in Mityana district showed both the history and the clinical symptoms typical for ASF.
Internationella konventioners arbetsrättsliga regleringar angående barnarbete i Pakistan - implementering och förbättringsstrategier
Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.
Den internationella kontextens påverkan över en nations demokratiseringsprocess under transitionen från ett auktoritärt styre till ett demokratiskt - En analytisk kategorisering
AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.
En svensk folkkyrka utomlands : Fyra fallstudier av hur folkkyrka kommer till uttryck i Svenskakyrkan i utlandet (SKUT)
The following essay aims to determine what textbooks and teaching media educators in the county of Västerbotten use when teaching the relation between religion and science. Based on educational science theory and through analyzes of factual texts, the teaching materials was examined to determine how much focus they put on the thematic of religion and science. The result shows how the different teaching materials affect this thematic differently. The main conclusion is therefore that students in Sweden could, depending on the teaching materials used in their education, be taught by different standards to reach the same requirements..
Den sjunkande läsförmågans pedagogiska konsekvenser. En fallstudie
SyfteEtt av syftena med beskriven studie är att undersöka om och hur läsförmågan på en skola sjunkit. Ett annat syfte är att undersöka vad detta fått och har haft för pedagogiska konsekvenser. Uppsatsen fokuserar på de pedagogiska konsekvenserna. TeoriUppsatsens undersökning utgår ifrån det sociokulturella perspektivet, och tar stöd av Säljös och Vygotskijs teorier om lärande, det vill säga lärande i det inlärningsklimat elever skapar tillsammans i klassrummet. Om elevers läsförmåga förändras, förändras också den sociala miljö som karaktäriserar inlärningsklimatet.
Det omutbara Sverige? : En studie om korruption på kommunal nivå
Corruption is widespread, and exists more or less in all countries in the world. It is today high on the international political agenda as a result of globalization and is seen as a serious impediment to development. In 2011, Sweden scored 9,3 out of 10 on the Transparency International corruption index which gave the country a 4th place of 182 on the list. This refers to a rather low corruption. Although Sweden is a country with low level of corruption that does not mean that it is completely corruption-free.
Förekomst av kreativ bokföring : används stålbad vid nedskrivning av goodwill?
SammanfattningDen internationella redovisningen har genomgått stora förändringar under de senaste åren. Allt fler länder i världen använder sig numera av International Financial Reporting Standards (IFRS). Alla noterade företag inom EU måste tillämpa IFRS från och med 2005. Ett av de områden som förändrats under de senaste åren är redovisningsreglerna kring goodwill. Före år 2005 fick företag använda sig av olika metoder vid redovisning av företagsförvärv.
Sample cradle prevents pre-analytic error on platelet counts but is not essential for hemoglobin measurement and prothrombin time
Introduction: It is recommended to place all the vacuum tubes directly on a sample cradle after vein puncture to prevent analytic error. This recommendation is not always easy to follow because the samples are taken by different professionals under different situations. The three most common analyses, platelets count, haemoglobin and prothrombin time were tested. Therefore, it was interesting to compare results from the three most common analyses with or without sample cradle, to evaluate the influence of this step on the result. Methods: Three analyses were preformed, using blood from 50 different persons. Each person gave two vacuum tubes, each contained 4.5mL of venous blood for the study.
Betydelsen av skuldkänslor och kompetensbaserad självkänsla för livstillfredsställelse
Självkänslan och skuldkänslor påverkar människan dagligen och kan ha betydelse för individens välbefinnande. Syftet var att undersöka om självkänsla som är avhängig på kompetens och status samt olika aspekter av skuldbenägenhet har samband med livstillfredsställelse. Etthundraåtta undersökningsdeltagare deltog i enkätstudien och resultaten visade att alla skuldaspekter; trait och state guilt samt moral standards var signifikanta prediktorer för livstillfredsställelse. Dessa resultat gav stöd åt hypotesen och indikerade att skuldbenägenhet spelar roll för livstillfredsställelse. Dock var resultaten angående kompetensbaserad självkänsla mer motstridiga.
Capital Structures and Internationalisation
Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.
Från väpnad oppositionsgrupp till politiskt parti- En komparativ studie om transformeringen och institutionaliseringen av RENAMO, FRELIMO och SWAPO i Moçambique och Namibia
This thesis explores and compares the former armed opposition groups; Mozambique National Resistance (RENAMO), Front for the Liberation of Mozambique (FRELIMO) and South West Africa People's Organization (SWAPO) transformation processes into political parties. The first question addressed is; What factors determines the ability of these armed opposition groups to transform into political parties after armed conflict? The question is addressed through four structural and organizational factors; international involvement, the organizations ideology and identity, their ability to change inter-elite relationships and their ability to change collective incentive strategies. The second question addressed is if the transformations process can affect the parties? degree of institutionalization? The degree of institutionalization is examined through the party's adaptility, complexity, autonomy and coherence.