
Sökresultat:
334 Uppsatser om OECD:s modeltax convention - Sida 11 av 23
Internets effekt på skatteplanering : en fallstudie
We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.
Att se med barns ögon ? en undersökning om förändringsarbete på barnbibliotek
The purpose of this Master´s thesis is to examine howchildren?s needs, based on the Convention on the Rights ofthe Child, are provided for by the librarians when they havethe opportunity to create new libraries. We also examine ifchildren have been involved in the process and in that case towhat extent.Our theoretical perspective is based on MarianneAndersson?s and Dorte Skot-Hansen?s model of the fourdifferent functions the library can have for their users. Inorder to illustrate the degree of children?s involvement weuse Roger Hart?s model of participation.The thesis is based on qualitative interviews with seveninformants working at six different libraries.As a result of the thesis we can see that priority have beengiven to the function concerning how to find your way in thelibrary as a user.
Biobränsle från det jämtländska jordbruket : en studie om lantbrukarnas alternativkostnader vid odling av rörflen
The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.
Centrala begrepp i socialtjänstens LVU-utredningar : en dokumentanalys
The main purpose of this essay was to study how the social service and the lawcourt have implemented the UN Convention on the Right of the Child, particularly incorporating the childs best interest in social services, child welfare investigations and the lawcourts judgement. We considered how the needs of the child, and the will and view of the child was documented. Also how the parents capacity and the environment factors, were documented in the social services investigations and the lawcourts judgement. The study was based both as a literature study and a document analysis. We analysed ten child welfare investigations from a social service office and their belonging lawcourt judgements.Our conclusion of the study is that the child is in focus both in the investigations and in judgement.
Ett värdigt liv ? Alla människors rättighet? : en studie om gömda flyktingars livsvillkor
The aim with this study was to increase the knowledge about as well as shed light on hidden refugees? living conditions by compiling research about hidden refugees? living conditions and complete this research by doing a field survey with people with different knowledge and experience of hidden refugees? living conditions. The result was analyzed on the basis of Nussbaum?s list of ten human abilities and the convention of human rights. The study showed that hidden refugees' living conditions are experienced as very critical, and characterized by lack of human rights as well as means to utilize and develop their abilities.
Grafiskt tilltal i offentliga miljöer
Graphic design is an integrated part of the public spaces we move through in our daily lives. This thesis explores the emotional aspects of graphic design, with a focus on environmental graphics for the public space. The goal is to find ways in which the emotional aspects of a design solution can be varied without compromising the practical aspects, i.e. affect the conveyance of information. This
goal is pursued through an analysis of historical and contemporary literature as well as by design practise.
Kampen om kunskap: Vem bestämmer vad kunskap är och vem äger den? : En textanalys av WIPOs Development Agenda och Draft Treaty on Access to Knowledge
Uppsala universitet The aim of this master?s thesis is to investigate, through text analysis, the role of copyright in development, with particular interest of how the concepts knowledge and access to knowledge are used in Access to Knowledge Draft Treaty and WIPO Development Agenda. The definition of the concept knowledge, as it is used in copyright, is based in a Western historical and philosophical context and therefore excludes knowledge created in another type of society. The consequences of this exclusion have effects on development. Further it is stated that knowledge according to the global copyright scheme will be reduced to a commodity, which will have consequences not only in societies in the global South.
Påverkar anställningsskyddet ungdomars situation på arbetsmarknaden i EU?
The main focus of this essay is to analyze whether strict employment protection legislation has a negative effect on the labour market possibilities for youth in the EU or not. To empirically examine the labour market possibilities for youth, data for unemployment rates and incidence of temporary jobs are used. By doing simple correlations between the different labour market characteristics and OECD?s employment protection legislation index the effect of the latter is tested. The result is that a tendency for youth unemployment and frequency of youth with temporary employment to be higher when employment protection legislation is strict can be seen.
Barnet i biståndet : - en kvantitativ studie om barnperspektivet i ekonomiskt bistånd
This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.
Laborativt material som konkretiseringsverktyg : Lärares kunskaper om och erfarenheter av laborativt material som arbetssätt
The purpose of this study is to find out teachers view on manipulatives as a way to concretize a certain mathematical content and to highlight knowledge and experiences within the range of using manipulatives to concretize. By answering the questions below different approaches a teacher may have towards the manipulatives and how that may impact on student?s learning will also be discussed in comparison to mainly traditional and socially constructive theories of learning.What is the teachers view on manipulatives as a way to concretize?What purpose do they have when using manipulatives?According to the teachers, what does it mean to concretize a certain mathematical content?According to the teachers, what connection is there between manipulatives and concretizing?Through interviews and observations conclusions can be made that the teachers are in general positive towards using manipulatives as a way to concretize a certain mathematical content although the definition of what a manipulative is differ somewhat between the teachers. The teachers working with manipulatives do it in a well thought out fashion but more research is needed to furthermore define the purpose of using manipulatives. Few countries spend so much time concretizing and working with manipulatives as Sweden do, but still Sweden score below the OECD-average on the mathematical PISA-tests.
Internets effekt på skatteplanering - en fallstudie
We have seen a revolution in the area of communication on a worldwide scale. We
begin talking
about terms as globalisation, integration and deregulation of the financial
market. Companies have
been tax planning for decades, the questions is if Internet has made an
increase of companies than
uses tax planning and which roll Internet plays. It is hard to really pinpoint
all the effects of the
Internet because of the relatively new area of research. This thesis will take
various factors under
study such as globalisation, development of the offshore industry and the fight
against harmful
taxation by the OECD and other organisations in order to describe the effects
of Internet.
Från Rio via Kyoto, till Marrakech. Hur har rättviseproblematiken tolkats i anpassningsdiskussionerna?
Global climate change is one of the greatest challenges in our history. As the average temperature is rising due to anthropogenic emissions, impacts such as floods, droughts and hurricanes, affect the lives of millions of people. Though the least developed countries are least responsible for emissions, they are the worst affected. This thesis focuses on environmental justice in the adaptation discourse. By outlining the adaptation discourse from the United Framework Convention on Climate Change principles, to the Marrakesh Accords, via the Kyotoprotocol my ambition is to analyse how environmental justice has been interpreted in relation to the adaptation discourse.
Hur kommer barn till tals i domen?
The purpose of this essay was to see how the child's voice was being heard in the verdicts in trials. I looked into court cases where parents wanted custody of their child/children. The focus of my analysis was on how the verdicts were presented and if the child/children were described in the court cases. The method that I used was qualitative documentanalysis. I chose seven court cases to investigate and analyse.I described theories of Foucault's power to get a different perspective on courtroom cases and the children's voice.
Handel med utsläppsrätter - hur företagsstrategier påverkas :
Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997.
The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.
Grönstrukturplanering i det skånska slättlandskapet?
The ongoing change that characterizes the landscape as a result of the development of the society as a wholeis the basis for this thesis. Even though the Scanian landscape still is dominated by arable land, other valuessuch as biological diversity, cultural heritage and economical aspects, has all been ascribed the landscape asmore and more important factors and in some respects, compete with the farming industry about the right tothe landscape. Our demand of more and more space, will of course also affect the landscape. Huge amountof land are used to build external malls and single-family houses, which gives rise to an increasing need foran extended transport system that also is land consuming.It all comes down to: how the municipalities deal with non built areas - the green structure. Do themunicipalities have separate programs describing their vision and objectives concerning the green structure?Literature studies, an inventory made of the municipality programs in the west and south west of Scaniaand interviews with employees at the municipalities clarifies the use of the green structure concept, both intheory and in practice.The green structure concept seems to be derived from the environmental debate.