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334 Uppsatser om OECD:s modeltax convention - Sida 12 av 23
Ökar oberoende styrelseledamöter medborgarnas förtroende för de statliga bolagen?
Syftet är att beskriva om styrelsens oberoende enligt Bolagskodens kriterier och OECD:s riktlinjer för statligt ägande tillämpas i de helägda statliga bolagen med marknadsmässiga krav samt att få en förståelse om oberoende styrelseledamöter kan påverka medborgarnas förtroende för dessa bolag. Vi har arbetat utifrån den kvalitativa metoden. Våra primärdata innehåller intervjuer med sakkunniga inom området Bolagskoden och statlig styrning samt intervjuer med oberoende styrelseledamöter. Våra sekundärdata innefattar tidigare forskning om outside directors och institutionella investerare. Empiri och analys har vi återkopplat till teorier om förtroende, bolagsstyrning, stakeholders och institutionella investerare.
Socialt kapital, demokrati och inkomstskillnader: korrelationen mellan ekonomiska ojämlikheter och socialt kapital
Uppsatsen undersöker korrelationen mellan socialt kapital på en aggregerad samhällsnivå och storleken på den ekonomiska ojämlikheten. Borde ekonomisk policy ta hänsyn till de demokratiska effekterna av inkomstfördelning i välfärdssystemet? Teorier om socialt kapital från sociologi, statsvetenskap och nationalekonomi analyseras och aggregeras sedan till ett gemensamt teoretiskt ramverk för socialt kapital. Ramverket används sedan för att analysera hur väl demokratin fungerar. Data från World Values Survey, OECD och United Nations University används för att statistiskt mäta korrelationen mellan de två variablerna socialt kapital och ekonomisk ojämlikhet.
Think Globally, Work Locally - En kvalitativ studie av turkiska kvinnoNGO:s och deras val av lobbystrategi
Turkey has recieved recurring criticism on their disrespect of women and their rights and The European Union Commission and CEDAW, the Convention on the Elimination of all forms of Discrimination Against Women, are two examples of critics. However, during the last years Turkey has shown a number of improvments and positive developments. Two flagrant examples of the extended debate of the above mentioned scarcity is within the area of legislation and the large number of womenNGO´s.The aim of my thesis is to investigate which strategies womenorganizations in Turkey are using to affect the political agenda from a genderperspective; do they choose an international or a national strategi? The analysis is based on four womenNGO´s and their efforts of influence and effects on the political agenda and how they experience the link between themselves and the Turkish government. My findings suggest that a national strategy is chosen before an international strategy, but the choice seems to depend on specific goals of the organization and the national climate.
Barn i skuggan av barnperspektivet : En studie om syskons inkludering vid insatser till familjer där barn har en funktionsnedsättning
Science has shown that siblings to children with a disability are affected by the family situation. The siblings often let their own needs and requests come secondary to their family members. This study illustrates how different professionals, who keep in contact with families with a disabled child, works with its siblings. The purpose with this study was to see how professionals, working as administrators, counselors at the habilitation and kin supporters in the region of Kalmar, include siblings while working with the families. Representatives from the professionals have been interviewed with a semi structured interview manual.The result showed that professionals have various opinions how siblings are affected by the family situation.
Corporate Social Responsibility i svenska textilföretag
In Sweden we have the highest rate of nontraditional students among Europe. Coincidently, we also have the highest rates of drop outs among OECD. In this particular field, drop out from higher education, there is a need fore more qualitative studies that can support the "statistics". Studies about experiences of drop outs are significant for society, university and individual. The aim of this study is to describe and understand how nontraditional student experiences drop out from higher education.
Linderödsgrisen : en inventering av populationsstruktur och produktionsnivå
In 1993, Sweden signed the Convention on Biological Diversity and thus agreed to conserve our indigenous biological diversity. As a part of the convention, Sweden is obliged to conserve a number of domestic animal breeds and among them the Linderöd pig. In 1952, the zoo, Skånes Djurpark, took care of a pregnant sow that was regarded to be related to the old "forest pig". The old forest pig was thought to have been extinguished by the early 20th century as a result of the ban on boars not approved by state inspectors. However, according to later accounts, several farmers still kept some of these non-approved pigs.
Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61
Varje suverän stat bestämmer sin beskattningsrätt, de subjekt och objekt som staten ålägger skatt. Om två skilda staters beskattning träffar samma person och transaktion, uppstår in-ternationell juridisk dubbelbeskattning. Eftersom dubbelbeskattning kan leda till en mycket hög beskattning av en enskild, och därmed verka som ett hinder för internationell handel, ingår stater skatteavtal i vilka rätten att beskatta fördelas mellan staterna. Skatteavtalen skapar därmed en inskränkning av den rätt staten tar sig i den interna lagstiftningen. Sverige har ett 90-tal skatteavtal med olika länder; en majoritet av dessa följer den avtalsmodell som arbetats fram inom OECD.
Ansvarsfullt företagande bortom landets gränser : En studie om svenska företags internationella CSR-arbete
The purpose of this study was to investigate how Swedish retail companies work with CSR internationally.The study also sought to explore the opportunities and challenges that exist, and the stakeholders that motivate companies CSR commitment.The theoretical framework is composed of international CSR guidelines of the OECD and the UN, Carroll's CSR pyramid and three-stage model and Freeman's stakeholder theory. Furthermore a qualitative research approach was applied where four in-depth interviews were conducted with representatives from Axfood, Löfbergs Lila, Oriflame and CSR Sweden.Finally, the study demonstrated the conclusion that the companies CSR strategies are structured in a similar way regardless of the market. CSR attract and retain workers, create a good reputation for brands and results in working conditions, living standards and environmental improvements. Difficulties, however, are the complexity of being able to control each partner and manage differences in language, laws and culture between countries. Finally there are a number of stakeholders that motivate companies to work with CSR, of which shareholders are considered the most important..
Färre och färre händer : intervjuer om morgondagens landskapsförvaltare i det småskaliga odlingslandskapet
This degree project is based on my personal relation and engagement to the small-scaled cultural landscape. My viewpoint is the village Torpa in Östergötland. My observations of the changes and development together with the stories of the village people has lead me to the questioning about the future prospects of the small-scaled cultural landscape. The rationalization of the society and our urban culture has lead to big changes in the cultural landscape and the people have reduced to a small crowd. Fewer and fewer hands are managing the small-scaled cultural landscape and fewer and fewer young people have connection to this kind of landscape and its management.
Titel: Internprissättning ? skattekonsekvenser av internprissättning i multinationella koncerner
Titel: Internprissättning ? skattekonsekvenser av internprissättning i multinationella koncernerProblem: Beskattningsåret 2007 infördes en regel med krav på att företag i intressegemenskap måste dokumentera grunden för sin internprissättning. Organisation for Economic Co-Operation and Develoment har givit ut en samling rekommendationer kring detta. Denna samling behandlar dels förkommande dokumentationskrav men även modeller för hur internprissättning skall upprättas. Ovanstående har utmynnat i följande frågor.
Högre bemanningsnivåer? : En studie med avseende på sjöarbetskonventionens intentioner och förväntade effekter.
Arbetets syfte var att undersöka intentionen och förväntade effekter av den nyasjöarbetskonventionen som nu ska implementeras vad gäller bemanningsnivåer ochvilotider på svenska fartyg. Genom att först genomföra en litteraturstudie lades grundenför arbetet. Med anledning av att konventionen inte var implementerad genomfördes enkvalitativ intervjustudie mot tre sakkunniga representanter från svensk sjöfartsnäring föratt utreda vad konventionens verkliga intention var. Därefter genomfördes en kvalitativintervjustudie mot fyra aktörer i den svenska sjöfartsnäringen för att utreda vad dessaförväntade sig för effekter av konventionen, gällande bemanningsnivåer och vilotider.Resultatet av undersökningarna visade på att konventionens intention är att höja deninternationella standarden vad gäller just bemanningsnivåer och vilotider till en nivåsom liknar den svenska relativt höga nivån. Vad gäller förväntade effekter avkonventionen tror de svenska aktörerna att den svenska sjöfartsbranschen kommer att seganska små förändringar om några alls..
?Barnets bästa i första rummet? : Om diskurser och språklig praktik i diskussionsprogrammet
Childhood as a social category is under strucural redefinition. In this thesis the child and childhood are understood as socially constructed phenomenons. Focus is laid upon the construction of the concept ?in the best interest of the child? wich in The UN Convention on the Rights of the Child is defined as beeing the foremost important view to take into account when decisions wich affect children are made. As the thesis shows, a concrete and universall view of the best interest of the child is lacking in practice and would in many cases be unfortunate.
En kvalitativ studie om vilka behov ensamkommande barn i vuxen ålder beskriver som betydelsefulla. : ? Deltagarna i studien är några av de första personerna som varit under Örebro kommuns ansvar gällande omvårdnad och boende för ensamkommande barn.
The aim of the present study is to examine which need´s unaccompanied children in adulthood describe as significant. Furthermore the study aims to examine if the participants experience that they have received the support they need from Örebro Municipality?s unit for unaccompanied children. To answer this, qualitative interviews were conducted with six persons in 20-22 years of age who arrived to Sweden as unaccompanied children four to six years ago. The interviewees are some of the first in the care of the Örebro Municipality?s unit for unaccompanied children.
TAKK - en möjlig resurs för barns kommunicerande? : En kvalitativ intervjustudie med pedagoger
The purpose of this essay was to determine whether signs as alternative and augmentative communication is one possible resource for children?s language development. Based on my research questions How educators perceive the importance of SAAC as possible resources to enhance children's communication?, For which children is SAAC used? and How does educators perceive child?s best in communicative interactions? have I interviewed six educators in two different kinds of municipalities with different kind of positions.In my background I lift the importance of communication for the human being, what happens to the children who doesn?t get stimulated to their language and child?s best. My literature has shown that children need to have an incentive to acquire a language and that SAAC is mainly created for children with special needs.
Trafficking i lagkontext : En undersökning gällande skillnaden mellan svensk och internationell symbolpolitik och lagimplementering.
The aim of this paper is to examine how the Swedish implementation of the new trafficking laws may differ from the original intention from the UN and EU and if they are substandard due to poorly conducted law implementation. Or if it might be a victim of political symbolism, to win support and votes for the politicians in power from the people, a ?hollow showpiece? only meant to be shown off. Trafficking is a relatively new phenomena and problem to be researched and discussed. This paper investigates the impact of the Palermo protocols international definition of the problem, the convention against organized crime presented by the European Union on the Swedish legal system and its action plan. A qualitative text analysis focusing on the discourse of the intentions behind the internationally presented legal documents and compared against the carrying out of said national objectives.