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1614 Uppsatser om International taxation - Sida 16 av 108
Mellan hopp och förtvivlan En rättslig studie om socialnämndens utredningsförfarande i ärende om ensamkommande barn
The purpose of our research is to explore the investigation process of the cases of unaccompanied children by the social authorities. We present both national and international legal documents which are of importance to subject we have chosen. We also aim to study how these are put into practice by social authorities. This can help us to identify the problems and shortcomings in social authorities` practices in dealing with unaccompanied children?s cases.
Likhet och särart - en studie av Internationella biblioteket och dess besökare ur ett mångfaldsperspektiv
The underlying purpose of this study is to see whether a library focused solely on providing literature in other languages than Swedish serves as a unifying, integrating force, or as an agent for division and exclusion. The study focuses on the International Library in Stockholm. The authors have created a profile of the visitors of the selected library, concerning their characteristics, their library habits and their perceptions of the International library. This profile has then been compared with the staff?s perception of the visitors as a group.
En geopolitisk återkomst : Kultur, ekonomi och territoriell konstruktion i samband med inomstatliga konflikter
Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict. The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.
Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3
The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.
Sveriges säkerhetspolitik under 2000-talet : En analys ur ett liberalt och ett realistiskt perspektiv
The purpose of this study was to examine and explain Sweden?s defence and security policy during the twenty-first century. The method that was used in this research was a case study. The material that was used were government documents focusing on this area of policy, and numerous books concerning the theoretical perspectives on international relations and defence security policy. The study is of an explaining art and the analysis explains Sweden?s security and defence policy during the twenty-first century. The analysis explains this by testing it against a liberal and a realist view on international relations. The conclusion of the study is that Sweden?s defence and security policy has been liberal during this time period ? and still is.
Förståelse för den nya goodwillredovisningen och IASBs arbete : Kritik satt i ett globalt sammanhang
En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.
Det osynliga svenskämnet på International Baccalaureate-programmet (The International Baccalaureate Programme?s invisible subject of Swedish)
Denna kvalitativa fallstudie undersöker hur svenskämnet på IB-programmet regleras i styrdokumenten, hur styrdokumenten kan omsättas till undervisningspraktik samt vilka fördelar och nackdelar lärare som undervisar i både IB-svenskan och de nationella svenskkurserna Svenska A och Svenska B upplever med IB-svenskan. Fallstudiens metoder är en hermeneutisk styrdokumentsanalys av IB-svenskans styrdokument i relation till kursplanen för Svenska B, en halvstrukturerad observation av en lektion i IB-svenska och halvstrukturerade intervjuer med de två lärare som undervisar i IB-svenska på den undersökta gymnasieskolan. Som analysverktyg nyttjas ramfaktor- samt frirumsmodellen.
De slutsatser som kan dras utifrån fallstudien är att de yttre ramarna för IB-svenskan i form av styrdokumenten är snävare än för kursen Svenska B. Kursplanen, betygssystemet, ?Prescribed Book List?, den tillgängliga tiden, elevunderlaget och gruppstorleken utgör alla ramfaktorer som inskränker lärarnas frirum, både det upplevda och reella, i utformningen av och undervisningen i IB-svenska.
Fragmentiserad projektkunskap : En studie av hur projektledning har tagits emot inom Stockholms Läns Landsting
With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.
Libyenkrisen ? en humanitär intervention? : En kvalitativ textanalys som syftar till att förklara motiven bakom NATO:s och FN:s beslut att intervenera Libyen
Humanitarian intervention is a concept that generates several problems in our time. The idea of humanitarian intervention concerns the modern norms of sovereignty and noninterventional principals. It also concerns the conventional norm, which declares that states are not allowed to interfere in other states? internal affairs. The use of military force to implement humanitarian intervention is restricted according to international law.
Tillförlitlighet vid värdering av goodwill : En fallstudie av tre koncerner
Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.
Att leva i symbios; kultur och kläder : Påverkan av kulturen i Mellanöstern på internationella klädföretag
More and more companies open up facilities and stores in countries all around the world. Entering a new country means a new culture, a new language, different norms and values and new people with a different way of thinking unlike what you are used to. In order to survive and be successful in this new country means that you have to adapt to the new culture and its components you encounter.The purpose of this thesis has been to identify possibilities and barriers in the Middle Eastern culture affecting international clothing companies. Furthermore it has been investigated how these companies must adapt their products and promotion to this culture.In order to obtain relevant data for achieving the purpose of the study interviews and observations was made at three international clothing companies in Tehran, Iran. These were Mango, United Colors of Benetton and adidas.
Algebra i skolan : En studie om elevers algebraiska kunskaper inom området ekvationer i årskurs 9
Algebra in school, - a study on students` algebraic knowledge of the field equations in ninth grade.International (TIMSS) and national mathematics studies detects that Swedish pupils math skills is deteriorating in comparison to other countries. Therefore has the subject of mathematics become one of the school subjects which are becoming increasingly in focus. The government has made a big effort, Matematiklyftet, in mathematics in primary education, 650 million has been invested and the Agency has been tasked to train all current mathematics teachers through peer collegial learning. This effort is the most pervasive in modern times in Sweden.The aim of this study is that we as prospective mathematics teachers want to find our approach to surveys results. By using the Governments? diagnoses, Diamant, student group interviews, teacher interviews and theories in mathematics education, we want to make students' algebraic knowledge of the field equations visible.
Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna
SammanfattningFör att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa växthusga-ser. Den enda av dessa mekanismer som i nuläget är aktiv, är handeln med utsläppsrätter som hänför sig till utsläppen av koldioxid.Eftersom EU är part i Kyotoavtalet antog Europaparlamentet och Europeiska Unionens råd ett direktiv (2003/87/EG)(handelsdirektivet) för att uppnå de åtaganden som antagits i protokollet. Handelsdirektivet implementerades i svensk rätt genom lag (2004:1199) om handel med utsläppsrätter. Innehavet av en utsläppsrätt medför en rätt att släppa ut ett ton koldioxid. Enligt handelsdirektivet skall 95 % av utsläppsrätterna delas ut gratis till utvalda företag med höga nivåer av utsläpp.
"Men Du är ju svensk!" - en kvalitativ studie av adopterades möte med det svenska samhället ur ett identitetsperspektiv
AbstractThe aim of this essay is to bring understanding to one of the problems theinternationally adopted in Sweden might face, the identity dilemma. In order to do so, a theory of identity construction, Constructionism, is used. This theory says that the construction of identities is a constantly continuing process, influenced, not only by our own perception of ourselves, but also by how we are viewed and treated by otherpeople.Given this theoretic starting point, an examination of the adoptees? everydayencounters in the Swedish society is made, using an autobiography, a biography, a collection of interviews, and newspaper articles. The result shows that the internationally adopted, although they are Swedish both by mind and by law, experience that they have been, and sometimes still are, confronted with strong attitudes such as racism, prejudice and stereotypes.Furthermore, those who experience the identity dilemma often refer to how they are perceived by ?the others?, or to what the encounters with ? the real? Swedes have been like.
Om solidaritet och ansvarstagande i världen : en diskursanalytisk studie kring internationaliseringen av svensk försvars- och säkerhetspolitik
The world is increasingly coalescing, ecologically, economically and culturally. Many problems can no longer be solved within the own state borders and the limitation of the territorial state is obvious. Jürgen Habermas means that a world domestic politic without a world government is what this progress need. Therefore it is important that national interests become less central and the solidarity between people is given priority in international relations. The focus of this thesis is therefore a critical discourse analysis of the current position of the internationalisation of Swedish security and defence policy.