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332 Uppsatser om Tax procedures - Sida 10 av 23

?? det är mycket lättare att tala om vad som är svårare.? ? Gallring av tryckta böcker och dess konsekvenser för bokbestånd vid folkbibliotek

The aim of this study is to illustrate conceptions held by librarians and library and information scientists about weeding practices of printed books in public libraries. The study has been carried out by performing a series of qualitative interviews with librarians and by study of earlier research relating to the subject of weeding. The results have been analysed by utilizing a textual analysis method called idea and ideology analysis using so called dimensions to analyse and structure the results. The results indicate that weeding at Swedish public libraries is carried out by a mixture of objective and subjective methods, with certain statistical elements. Weeding procedures mainly appears to be legitimized according to what one refers to as knowledge of the local community, although lack of lending are cited from time to time.

Förslag till obligatorisk skatteflyktsklausul i moder-/dotterbolagsdirektivet

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

Att arbeta med strategier och mål i en offentlig verksamhet : En fallstudie om strategiimplementering inom ett kommunalt bostadsbolag

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

Estimation of reindeer lichen biomass by image analysis

During consultation procedures between forest owners and the Sámi, data on, e.g., reindeer lichen biomass on the current site is needed. Hitherto, the existing methods of measuring lichen cover and biomass has been either objective methods such as the Point Intercept method, which is time consuming, or some sort of subjective visual estimation, which is faster but less accurate. However, both these methods are sensitive to different observers and/or to different inventories. This paper addresses the further development and evaluation of a photographical inventory method that uses colour distribution in images to estimate lichen biomass. During the autumn of 2011 six different locations, with different grazing pressure and lichen cover, in Norrbotten county were inventoried using both the Point Intercept method and the photographical method, complemented with collection of biomass samples.

Bokbuss på 2000-talet ? hur och varför? En studie baserad på intervjuer med personal inom bokbussverksamhet

This thesis is about the bookmobile service in Sweden of today. The purpose is to examine how the staff motivate the existence of the bookmobile. Other purposes are to study the goals of the service, to describe ?daily life? of the bookmobile, examine the changes of the service during the years and discuss possible changes in the future. The study is based on interviews with thirteen staff members from six Swedish communities, of both rural and urban character.

Hur förhåller sig EU till en (o)hållbar utveckling? En studie av EU:s klimatpolitiska samhällsstyrning inom jordbruks- och klimatpolitiken

This bachelor thesis, written as a part of the European Studies at Gothenburg University, is concerned with the European Unions? (EU) climate political governance in their both climate- and agricultural policy, and in particularly the question whether it is sustainable. This thesis intends to problematize if it is possible for the EU to continue to pursue its current agricultural policies, while at the sametime maintain its role as a sustainable actor on the global arena. The framework of theEUs? climate policy governance disciplines this analysis.

?Det finns lika många rutiner som det finns fartyg? : En undersökning om rutiner vid hantering av skeppsapotek ur säkerhetssynpunkt.

Syftet med undersökningen var att undersöka olika rutiner vid hantering av skeppsapotek ur säkerhetssynpunkt och hur sjukvårdarsansvariga upplever rutiner kring hantering av skeppsapotek.Undersökningen bygger på intervjuer och enkätundersökningar från sjukvårdsansvarigbefäl. 19 enkäter delades ut till en klass med sjukvårdare i Kalmars sjöfartshögskola via en kontaktperson, av dessa intervjuades fyra personer. Enkäter av samma slag skickades även ut via internet.Undersökningens resultat visar på att det saknas tydliga riktlinjer för hur rutiner vid hantering av skeppsapotek ska skötas. Dock ur säkerhetssynpunkt upplevde sjukvårdarna inte detta som något problematiskt. Dessutom kunde man identifiera tre olika rutiner som användes ute till sjöss, nämligen rutiner med hjälp av Excell dokument, journalföring med papper och penna och rutiner med hjälp av underhållsprogrammet AMOS.

Situationsanpassat ledarskap - en studie om vad i situationen som påverkar ledarskapets utformning :  

The purpose of this study has been to examine what it is in the situation that affects which leadership that is applied on the members of the organization. Our questions that we have explored were; What is it in the situation that influences the leadership applied on an individual or staff group? What similarities and differences have emerged by Hersey and Blanchards situational leadership model?Further, we used qualitative semi-structured interviews at the interview procedures with three managers and three employees. Hersey and Blanchards situational leadership model and Goffmans theory in the book "The presentation of self in everyday life" have been used as a foundation and inspiration in this study.We have found that circumstances like the size of the staff group along with the organizations financials and the resources affect the leadership behavior and how well it is matched with the employees. The function of the leaders position in the context, and the purpose of the situation influences how the leadership is formed.

Vilka behov har och hur upplever näringslivet samarbetet med skolan vid lärlings- och APL-verksamhet i Värnamo- och Tingsryds- regionerna   What are the needs and how does the business federation experience cooperation with the school at the apprenticeshi

Abstract (in English) The report clarifies how the economy of Värnamo and Tingsryd area experiencing and implementing APL, it also reveals their need for jacking from the school to improve students achievement.By highlighting some of the requirements, expectations, obligations and rights as schools, businesses and students have between each other can enhance our understanding of each other's activities. With increased understanding of each other's needs, function and values can be a more seamless cooperation take place which can increase the efficiency, usefulness and effectiveness of APL and apprenticeship.The investigation of the report includes a survey of 25 questions that companies involved in APL answers and interviews by two well-designate individuals in the subject, Jonas Olofsson, who among other things, wrote the book "Krisen i skolan" and Annika Jervgren is research assistant in the National Apprentice Committee.The supervisor's actions during the APL are addressed and they are critical to student achievement and how the profession is perceived. It is also evident that there is a desire for increased communication between schools and businesses and that practice is governed by established documented procedures to make the workplace time will be as constructive as possible for the students..

Vad håller vi egentligen på med? : en studie som granskar användandet av pedagogisk dokumentation utifrån förskolans uppdrag

In this study, we aim to analyze how the terms documentation and pedagogical documentation respectively are portrayed in the curriculum (skolverket 2010) as well as in the curriculum complementary material (skolverket 2012). The analysis is performed by use of critical discourse analysis. We used published research as a theoretical base to analyze the empirical data against. Our aim is to increase the understanding of how the terms documentation and pedagogical documentation are used in the various policy documents and what messages these documents relay concerning the aforementioned terms.We aim to give some answers to the following questions:How to interpret the term documentation in relation to the term pedagogical documentation.How to interpret the ways the terms are promoted in the policy documents. We conclude that the term documentation is vastly more open to interpretation than the term pedagogical documentation. We note that the curriculum exclusively use the term documentation and stress the importance of using a variety of documentation forms.

Hur ska EU styras? : en diskursanalys av kommissionens vitbok med demokrati och legitimitet i fokus

The so called democratic deficit and the lack of legitimacy have been at the core of the EU-debate in the last decades. Low turnouts in the elections for the European parliament and disapproval in the ratification processes of the latest changes of the treaties are examples of the citizens lack of confidence for the EU and continuous integration. In Nice 2000 the heads of the member states governments agreed to try to improve the democratic legitimacy in the EU and initiated a public debate aiming at proposals for changes in the decision making processes in the EU. In July 2001 the commission published a white paper with their view. A fundamental presumption in discourse theory is that language and language usage not just is a way to deliver information about ideas and behaviours.

Sambors rätt att ärva varandra : ? den svenska lagstiftningens brister i ett nordiskt perspektiv

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

Segmentering och klassificering av LiDAR-data

With numerous applications in both military and civilian life, the demand for accurate 3D models of real world environments increases rapidly. Using an airborne laser scanner for the raw data acquisition and robust methods for data processing, the researchers at the Swedish Defence Research Agency (FOI) in Linköping hope to fully automate the modeling process.The work of this thesis has mainly been focused on three areas: ground estimation, image segmentation and classification. Procedures have in each of these areas been developed, leading to a new algorithm for ground estimation, a number of segmentation methods as well as a full comparison of various decision values for an object based classification. The ground estimation algorithm developed has yielded good results compared to the method based on active contours previously elaborated at FOI. The computational effort needed by the new method has been greatly reduced compared to the former, as performance, particularly in urban areas, has been improved.

Småhusproduktion : Utvecklingsmöjligheter hos JM AB

The Swedish building contractor JMRegion Öst would like to to investigatethe possibilities of developing andstreamlining the production of singlefamilyhouses. JM are producing singlefamilyhouses with prefabricated framesat a rate of about two houses per week.During construction, the different tasksare performed by JM?s own productionstaff but also by varioussubcontractors.When examining the schedules of recentlyproduced projects, it appears that allthe houses are more or less completedeight weeks before the customer moves into the house. During those eight weeksseveral operations are conducted such asinspections, installation of appliancesand cleaning procedures. The inspectionperiod constitutes between 25 and 35% ofthe complete construction period.By conducting interviews, it has beendiscovered that this final phase is anessential security buffer for delays anderrors that often occur.

Kimono - bevarad tradition i utställningskontext

The kimono is a simply cut costume with a very advanced tradition of the wearer, which Ihope to communicate through this essay. The long historical bakground of the kimono cangive a better understanding of its construction and its contexts as well as its individualconditions, all is to be taken in consideration before exhibiting the kimono. Relevantstudies in litterature has been applyed within these subjects, which are accounted forprimarily in the second and third chapter of this essay. The essay contains a study of thekimono with a strict delimitation towards four symbolic wearers, the subject is thenfurther discussed in relation to the different kind of installations at exhibits. In the fourthpart of the essay two educational study visits will function as a supplementary study forthe litterature studies meantioned earlier.

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