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10918 Uppsatser om Principle-based rules - Sida 25 av 728

Självskattningsskalor och länkning till ICF : En litteraturstudie

WHO:s klassifikation av funktionstillstånd, funktionshinder och hälsa antogs 2001. ICF är framtaget för att skapa ett gemensamt språk genom olika ICF koder som anses vara användbara både kliniskt och inom forskningen. Genom att länka mätinstrument som redan används, exempelvis självskattningsskalor, till ICF underlättas kommunikation och jämförelser av olika resultat internationellt.Syftet med denna uppsats var att undersöka vilken ämnesspecifik självskattningsskala inom hörselområdet som använts mest inom forskningen mellan åren 2000-2009 och länka den till ICF.Vi använde oss av en systematisk litteratur-studie i form av en totalundersökning för att hitta den mest använda självskattningsskalan inom forskningen. Vid länkningen av den mest använda självskattningsskalan till ICF utförde vi en kvalitativ latent innehållsanalys och länkade självskattningsskalans påståenden systematiskt med hjälp av ICF linking rules.Abbreviated Profile of Hearing Aid Benefit (APHAB) var den mest använda självskattningsskalan inom forskningen mellan år 2000-2009. Länkningsresultatet visade att APHAB utifrån ett ICF perspektiv mäter komponenterna aktivitet och delaktighet, kroppsfunktion och omgivningsfaktorer.Det fortsatta arbetet med utveckling av ett Core Sets for Hearing Loss kommer underlätta användningen både kliniskt och inom forskningen.

?It?s time to break the rules?, Kvinnligt författarskap i ett postrevolutionärt Egypten

AbstractTitle:?It?s time to break the rules?, Female writing in a post revolutionary Egypt Year: 2013Author: Teresa Egfors GergesKeywords: the modern Arabic short story, Egyptian female writers, the Egyptian revolution, romanticism, realism, modernism, Modern Standard Arabic, Cairo Arabic.The purpose of this essay is to analyze four stories, written by Egyptian women and published after the Egyptian revolution, namely; A?wal mimm? yanbagh? and Qi??a shatwiyya by Hanan Elbadawi and Bint r?gil and Sam?ra ?-?ar?b?sh? by Shaimaa Elmaria. The stories of the essay are analyzed by the questions:? What are the themes? ? What kind of language and style is it? ? What are the messages?The essay is based on a comparing analyze, the stories are especially analyzed by Sabry Hafez? theories about the modern Arabic short story. Interviews with the two writers have been made.

Källskatt i ett EU-perspektiv : Diskriminering inom nationell rätt?

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Utbildningsnämndens arkiv : En del av det moderna samhället som har gått till historien

This essay is based on the work of arranging and making an inventory for an archive consisting of records from the Board of Education (Utbildningsnämnden) within the administration of the County Council in Uppsala, Sweden. This archive is kept at the County Councils Archives in Uppsala where I have done the work. I have documented the process and discussed the complex of problems relating to it. In this particular case the issue of limitation of the office of origin and the respect of the fonds, or the principle of provenance, have been of interest. This is due to the fact that the records had been rearranged and mixed with records with other origin related to the Board of Education.

Avsättningars värderelevans

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Intressen i det internationella systemet : En idéanalys av EU:s intervention i Somalia

The main aim of this study is to investigate which structural ideas that lies behind the European Union?s marine operation Atalanta that has been put into motion to counteract piracy and robbery outside the coast of Somalia. In order to do this, we have with the use of the theory of weak states, intervention as well as sovereignty, investigated EU?s document in the question with the use of the idea centered analytical method. The questions that has guided this study, lies both on an empirical and theoretical level.

Rakrörshantering

In the current situation is the straight tube cutter, that provides Luvata?s line of large recoolers with copper tubes, manually operated. To prevent damages and facilitate mounting the tubes must be properly arranged when they leave the machine. This report aims to investigate and present an automated solution where the operator does not need to participate in the process. A number of theories have been drawn up and tests have been done.

Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Markavvattningsföretagens geografi och konsekvenser i Trosaåns avrinningsområde

Agricultural drainage is widely used to manage the amount of water in the ground in order to improve conditions for cultivation. However the effects of drainage companies on water regimes are considerable leading to runoff changes such as altered stream flows, peak flows and water levels. In a greater extent this could imply an increased risk for floods along affected watercourses. This study analyzes the extension of agricultural drainage within the drainage basin of Trosaån in Sweden by ArcGIS mapping. In a statistical analysis, historical variation in streamflow in relation to mean precipitation and mean temperature are investigated for the study area.

Kvinnans roller i Elsa Graves diktsamling Mödrar som vargar

Abstract in EnglishElsa Grave (1918-2003) is a Swedish writer, artist and composer. The aim of my study is to analyse the female character in Mödrar som vargar, (Mothers As Wolves), which is a collection of poems written in 1972.The analysis is divided into four parts. First I analyse the figures of speech of the female ?I? in the poems. In the second part I`m dealing with how she acts and relates to men.

Att skriva sig till läsning : Möjligheter och begränsningar ur ett pedagogiskt perspektiv

This thesis intends to analyse conditions for a successful implementation of consociational democracy, as a democratic model in Afghanistan. The lack of critical reviews regarding the democratisation-process in Afghanistan initiated the purpose of this study.Lijpharts democracy model was used as the basis in the comparative study. Along with empirical evidence regarding how the complex process of democracy in Afghanistan is progressing, the study investigated whether the identified conditions occurred or not.The choice of which democracy model to use can be crucial for the democratic possibilities to even survive and become established in conflict-affected communities. The principle of consociational democracy is that it is an empirically based normative model that aims to organise the state in a way that works against the risks of majority domination and oppression against the minority.The empirical case study revealed that a majority of the conditions were not met, which then can counteract the possibilities for consociational democracy in Afghanistan. The study has critically examined the prospects for the success of consociational democracy in Afghanistan, and it can be assessed that there is a limited probability for a successful applying of this model..

"Ska jag släppa eller ska jag kontrollera?" : En kvalitativ studie om enhetschefers och omsorgspersonals förhållningssätt till sexualiteten hos människor med utvecklingsstörning.

The aim of this study was to, on the basis of normalization and autonomy; investigate how staff working in group homes discusses about sexuality of people with an intellectual disability. Our study was based on ten semi-structured interviews of both care staff and heads of group homes to get responses from different levels within the same organization. The empirical material was analyzed through the theory of social constructivism, which focuses on how we construct the world through interaction and language, and the normalization principle whose goal is that all people with developmental disabilities should have the opportunity to live like all other people. We view these theories as useful to gain understanding of the questions in our study. The result of this study showed that the subject only comes up for discussion when problems arise, that the communication on the subject is inadequate and more discussion is requested.

Människovärdet och de mänskliga rättigheterna : En analys av tre perspektiv på människovärdet och de mänskliga rättigheterna

AbstractThis study is a critical analysis of three different views on human dignity and its function in the discourse of human rights: that of Christopher McCrudden, Jürgen Habermas and Elena Namli. The three positions are interpreted, analyzed and compared in order to see which is most reasonable.The conclusion is that Habermas?s and McCrudden?s view of human rights as legal reduces human dignity to a legal concept. Namli?s perspective of human dignity as a moral principle generates a wider understanding of human dignity and its function.

Paktering av fastigheter : Är paketering mer fördelaktigt än direktförsäljning av fastigheter?

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Svensk arbetarrörelse och det finska inbördeskriget 1918

The political and civil unrest during the last years of the First World War had a profound impact on the political life in many European countries. Academic research on the Swedish Social Democratic Party and the development of the parliamentary system during these years, often focus on the civil unrest and the mobilization of the labour movement during the spring of 1917, and the impact on Swedish politics of the Russian and German revolutions.This study is an examination of the relation between the Swedish labour movement and the Finnish Civil War of 1918. The general aim of the study is to examine how different levels and organisations of the labour movement acted in regards to the situation in Finland, and how these different levels and organisations interacted with one another. A second aim of this examination is to better understand during what kind of processes of the Swedish labour movement?s history that the Finnish Civil War occurred, and how it affected them.The conclusion of the study is that the there was a disparity between the leadership of the Social Democratic Party (SAP), which at the time was part of the Swedish government together with the liberal party, and the grassroots of the labour movement, organized in trade unions, and in the local organizations of the SAP and the Social Democratic Left Party (SSV).

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