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1614 Uppsatser om International taxation - Sida 22 av 108
Förändringarna i den tyska familjepolitiken : Ett steg bort från den konservativa välfärdsmodellen?
The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.
Resolution 1325, lidandet i Liberia och kvinnors rättigheter
AbstractBetween 1989-1996 and 2000-2003 a civil war took place in Liberia. During the war many, many people were killed or were forced to flee. Another of the war's characteristics was the high number of women being sexually abused and beaten by the soldiers. The aim of this thesis is to analyze to what degree the peacekeeping personnel in Liberia, foremost staff working for the UN and agencies related to the UN, have implemented Resolution 1325 in their work. Resolution 1325 was adopted by the members of the United Nations Security Council in year 2000 and aims to increase the efforts made to secure women's rights and security in parts of the world where war and crisis prevail.
Studenters användning av akademiska tidskrifter: en källanalys av BandI-studenters magisteruppsatser 1999-2001
Previous research indicates that the academic journal in many cases is the most valuable and important source of information in scientific work. The aim of this study is to investigate students usage of academic journals in comparison to their usage of other document types, as illustrated by the citations given in LIS students master theses 1999-2001. By comparing the students use of LIS journals with the use of LIS journals by international scholars we also wish to examine whether students and scholars use the same journals in their work. The international scholars are represented by references given in LIS journals 1999-2001, recorded by the citation index Journal Citation Reports. Questions: 1.
Utveckling av kaffekvarn anpassad för restaurangbranchen
Detta examensarbete behandlar utvecklingen av en kaffekvarn för HoReCa-sektorn, (Hotell, Restaurang, Catering). Kaffekvarnen är anpassad för bryggkaffe och arbetet har utförts i samarbete med företaget Crem International som hade önskemål om ny exklusiv kaffekvarn.I förstudien utfördes en marknadsanalys där målet var att få synpunkter från slutanvändaren angående den kaffekvarn de använder. De kommentarer som uppstod låg till grund för en kravspecifikation som sedan kompletterades med de krav Crem International satt upp. Kravspecifikationen följdes av en konceptgenerering där formspråk, detaljer och funktioner utvecklades. De koncept som genererades utvärderades tillsammans med företaget för att efter omarbetning resultera i ett nytt koncept.
Vilka behov av mertjänster har Areals fastighetsköpare?
Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.
Kulturkrockar vid internationalisering genom förvärv och fusioner : En fallstudie av det fusionerade bolaget ELISAD AB
The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.
Att ställa den skyddsbehövande inför rätta : Om de rättsliga förutsättningarna för att förhindra skyddslöshet vid tillämpningen av Flyktingkonventionens uteslutandeklausuler och samtidigt motverka straffrihet för de grova folkrättsbrott som faller under k
The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.
Fiskevård och delning av fiske vid lantmäteriförrättningar : Studie av FBL 3 kap 8 §
AbstractThis bachelor thesis was performed at the Royal Institute of Technology in Stockholm on behalf of the Land Survey Authority. The thesis is about fish conservation and division of fishing water at official duty. It is the Land Survey Authority that examines division of fisheries, but before a case can be implemented, certain requirements must be achieved such as FBL 3:8, which prevent divisions that are deleterious for fish conservation. The purpose of this thesis is: to obtain a clearer view how FBL 3:8 should be applied in practice, how the application differs between the offices in central Sweden, and how fish care is regulated at both international and national levels.At an international level, in EU the commercial fishery is regulated through the common fisheries policy (CFP). The fisheries policy consists of a reform that will last for 10 years.
Ränteavdragsbegränsningar : En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.
Mot ett ledningsperspektiv : I segmentrapportering
Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.
Lika makter leka lika? Sanktioner eller dialog, varför skiljer sig USA respektive EU handlingsplaner från varandra angående Irans kärnvapen?
In this thesis I will discuss how US respectively EU general international security policies are formed with the scientific theories Rational Choice and Cognitive theory in mind. I?ll discuss how come US tends to go towards a more sanction orientated strategy while European Union seems to prefer a dialog and diplomatic problem solving strategy. I?ll exemplify respective security strategy through the qualitative cases study of Iran and analyse why they have taken different cores of action while trying to solve the problem with Iran's alleged nuclear weapon.
Intervjuer med sju föräldrar och en pedagog
The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.
Matematik - Språk och kommunikation : En jämförande studie i en internationell skola
The purpose with this essay is to compare two classes in an international school during their mathematic lesson. The international school offers education to their pupils in two languages; in Swedish and in English. Through this study I want to find out how teachers are working with language and communication during school hours. I will compare the work of two teachers and two classes to find out the differences and similarities between their work methods concerning language and communication during mathematic lessons.The main questions for the essay:How do the teachers work with language and communication in this school during the mathematic lessons?What similarities and differences are there between the two teachers in matter of methods of working with language and communication during the mathematic lessons?The research is based on interviews with the teachers and also on observations in the classroom during mathematic lessons.
Internationell fred och säkerhet ur ett genusperspektiv: En diskursiv studie av Säkerhetsrådets resolutioner för kvinnor, fred och säkerhet
The Security Council?s resolution 1325 addressed the major negative impact that armed conflict has on women and children. This in turn complicates the Council?s work on maintaining international peace and security. The resolution therefore highlights women?s rights as participants in peace- and conflict processes.
Hur matematiska kompetenser prövas för elever på international baccalauerate och elever på svenska nationella program : En jämförande studie av nationella prov i matematik B och C och final exam i mathematical studies standard level inom IB-programmet
För att undersöka eventuella skillnader mellan vilka matematiska kompetenser som prövas på IB-programmet och svenska nationella program har en analys av matematikuppgifter från de olika programmen genomförts. På IB-programmet har uppgifter från final exam i mathematical studiesstandard level gjorts och från de svenska en analys av uppgifter från nationella prov i matematik B och C. Analysen har genomförts med hjälp av kompetensramverk framtaget av Palm et al. (2004). Med hjälp av kompetensramverket har nyckelord och uppgiftstyper för de olika kompetenserna tagits fram för att kategorisera in uppgifter till en kompetens som är kärnan i uppgiften.