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1142 Uppsatser om Shipping; Watchkeeping; Rules; IMO; Workload - Sida 58 av 77
Tillbaka till framtiden : Fyra scenarier för EU:s framtid efter eurokrisen
The starting point of this study is theories of European integration, which are used to formulate different scenarios about the future of the European Union. This is made in regards to the eurocrisis which has intensified the discussion about how to change the construction of the euro to overcome the economic difficulties that has arisen. In this study, four different scenarios are presented: "An updated Europe", "A new Europe", "The death of the euro" and "Goodbye Greece". The first two scenarios takes its starting point in the neofunctionalist theory of European integration and describes how the EU might increase its level of integration in different ways. We can either see a development where the EU tries to improve the implementation of the rules that are meant to coordinate the member states? economic policy, or we might encounter a more advanced integration where fiscal policy competences are transferred to the EU-level.The latter scenarios, however, takes another theory in to account, liberal intergovernmentalism, and describes how the eurozone might be fragmented in different ways due to conflicts of interest between lenders and countries that has to receive loan-packages.
Den psykosociala arbetsmiljöregleringen : Med inriktning på arbetsrelaterad stress
This essay focus on work related stress and psychosocial enviroment in working life. The purpose of this study is to present a detailed description of regulation of the the Occupational Safety and Health Act and investigate how well employees are being protected by the law.I will also explain with the help of statistic which employees that most often suffer from work related stress and the results is discussed from a gender perspective.Work related phycosocial health is a big issue in todays workplaces, and people who suffers from stress are supposed to be protecteded by the the Occupational Safety and Health Act, but is that really the truth? The Occupational Safety and Health Act is a frame law, meaning the law is general and needs binding regulations to define the rules, and there is no such act about work related stress at the moment. No employer has ever been convicted for work related stress. At the same time the Occupational Safety and Health Act explains that the employer has a responsibility to take arrangement to prevent mental illness in working life.It?s mostly women who suffer from work related stress.
Nederländska ränteavdragsbegränsningsregler i Sverige?
Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna.
Ekonomisk styrning och kostnadskontroll vid IT-outsourcing
Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.
Skuldsättningsproblematiken på marknaden för snabblån : En granskning av proposition 2009/10:242 och dess motverkande av skuldsättningsproblematiken kring snabblån
Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.
Kapitaltäckningsgarantier : Krav på avrop eller automatiskt utlösande?
If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.
Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg
EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..
Struktur och styrning med balanced scorecard som styrverktyg : En studie inom Västra Götalandsregionen
BackgroundThere are different organizational structures and control and it has been proved difficult to find a combination between these that leads to goal congruence and improved efficiency. An organization can be structured according to hierarchical levels and the decision making can be either centralized or decentralized. Organizational control can be classified according to the amount of rules and balanced scorecard can be used to weld together the structure with the control.PurposeThe purpose is to create an understanding of how two types of structures and control in an organization appears and also to investigate how these differ from one another concerning the balanced scorecard as a control system. We will also investigate how the variables goal congruence and efficiency are affected by the implementation of the balanced scorecard.MethodTo answer the purpose of this thesis we have mainly used the qualitative method since we have studied two organizations thoroughly through interviews on different levels of the organization. The study also has some quantitative elements since we wanted to get a more truthful picture of the organizations.
Den svenska regeringens förvirrade klimatarbete
The aim of this study is to clarify the Swedish government?s purpose of participating in theEuropean Union Emission Trading Scheme. Taking as its departure point state-centricinternational political economy this study presents three plausible hypotheses on what thepurpose might be. Either it is to promote consumers interests, or to promote the Swedishnational climate goal ?Reduced impact on climate?, or to promote the profit of Swedishcompanies.
Ledarskap i klassrummet : En kvalitativ undersökning om fem grundskolelärares uppfattningar om sitt ledarskap
The purpose of this study has been to investigate the views of five teachers on their own leadership, and on the way they make it work in the classroom. The method was a qualitative investigation consisting of separate interviews with five elementary school teachers from three different schools in the southern part of Stockholm. The results showed that a good pedagogic leadership, successful with the pupils, can be characterised as at the same time democratic and "situation adjustable". This includes the ability to formulate the rules of conduct clearly, to take decisions and to create a good working atmosphere in the classroom, so that the pupils can feel secure, and be able to learn and develop. That however, cannot be accomplished if the teacher only maintains a negative communication, reminding the pupils of what is forbidden.
Lärsituationens komplexitet för elever som upplever svårigheter i matematik : Rutiga Familjen i en ny lärmiljö
The Squares Family is a game developed as a learning aid in mathematics. With its graphical representation of the decimal system, the four basic arithmetic operations and positive and negative numbers together with a learning agent as pedagogical approach, the game?s primary purpose is to motivate students in their learning of mathematics. Although the game is strictly based on mathematical rules it attempts to encourage students to play and work with math without experiencing it as mathematics as this is initially not obvious. The game being internationally tested on normal performing students, this project introduced the game to six Swedish students who experience low motivation for and/or difficulties in mathematics.
Lönsamhet i svenska banker - En tidsserieanalys av de svenska storbankernas lönsamhet och risktagande
This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.
Hur ofta bör småhus sotas? : En samhällsekonomisk analys av ändrade sotningsfrister
Sweden recently changed the national regulation of chimney sweeping. This study has two purposes. The first purpose is to evaluate the effect of this reform to see if the new regulation has led to an effect in terms of increased chimney fires in single-family houses and for the wood-burning and oil-burning stoves, respectively. The second purpose is an updating of a previous study (Mattsson 1994) of analysis of society´s benefits and costs of different alternative sweeping frequencies for wood-burning and oil-burning stoves. This study also has a secondary purpose to examine the extent to which the local sweeping rules vary with climate conditions. Mattsson, based on his results, proposed that the sweeping requirements for oil-burning stoves should be reduced from twice a year to once every second year and for wood-burning stoves the sweeping should be reduced from four times to once each year.
Komponentuppdelning av elnätetpå lokalnivå
Sweden will, in accordance with the EU-directive 2003/54/EC, move from post-regulating the electricity power grid-tariffs by using a fictitious grid, to a regulation in advance which uses the actual power grid as a starting point. For this purpose a component breakdown of the grid needs to be made to determine the value of the network and by that the tariff price that is reasonable for the network business in question to charge.The primary breakdown criteria is the voltage-level and type of region. Voltage-level is crucial for the cost and complexity of a grid-part, because the higher the voltagelevel is, there are more and stricter laws and rules to follow. This work is limited to the distributionpart of the grid, in other words voltage levels from 20 kV and below.The type of region is crucial to the type of components you can and want to use. In city environments both overhead-wires and independent substations are undesirable for both practical, safety and aesthetic reasons.
Valmöjligheter i samband med prefabricerade badrum
This report deals with prefabricated bathrooms and the advantage, during the production process, they have compared to ordinary produced bathrooms.The work is done together with the building company JM. The common task is to investigate if the manufactures, in spite of standardized design can meet the concept of JM, i.e. high flexibility and adjustment towards the customer. In JM they are doubtful to the method, as they did not yet worked with prefabricated modules and think that the choises for the costumer will be limited.There will be a short resume of the progress of the bathrooms and its importance as sanitary and wellbeing.The recent problems with damage caused by damp in bathrooms. Have resultade in regulations.