Sökresultat:
618 Uppsatser om The Savings Taxation Directive - Sida 19 av 42
L?gkonjukturens p?verkan inom byggf?retag
The purpose of this study was to gain a better understanding of how medium-sized construction companies adapt and how they choose to reorganize their operations in relation to the recession. The study has as its theoretical starting point theories about organizational learning, the impact of the economy on construction companies and strategies for dealing with recessions. The
method used to conduct the study was semi-structured interviews with representatives from 15 different construction companies. The results of the study show that they used several strategies to adapt and reorganize the business in accordance with the recession. Some construction companies had to make cost savings as a result of the recession.
Förändringarna i den tyska familjepolitiken : Ett steg bort från den konservativa välfärdsmodellen?
The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.
MiFID - Granskat ur den svenska finansmarknadens perspektiv.
Syfte: Syftet med vår studie är att skapa klarhet i vad det nya direktivet MiFID innebär, och vilken roll den utgör för harmoniseringen av den Europeiska finansiella marknaden. Vi vill även belysa vad de olika aktörer i den finansiella marknaden anser om harmoniseringen och vilken inställning de har till de olika delarna i MiFID direktivet.Metod: Vi har efter en noggrann selektering låtit: Aktiespararna,Fondhandlarföreningen och Finansinspektionen representera den svenskaFinnansmarknaden. Det är utifrån dessa tre parter vårt empiriska intag av hur harmoniseringen i samband med MiFID, samt hur direktivet i sig uppfattas på den svenska finansiella marknaden har fastställts. Vi har tagit del av artiklar, undersökningar och remissvar som har framtagits inom de tre grupperna för att skapa en förståelse angående deras åsikter och ställningstaganden vad gäller MiFID. Vi har även utfört intervjuer med de tre grupperna vidare presenterar vi vissa redan existerande teorier för en välfungerande finansiell marknad samthur harmoniseringen har fungerat inom tidigare områden.Resultat & slutsats: Alla aktörerna är positivt inställda till harmoniseringen och direktivet i stort, likväl framhävs många detaljer som står till hinder för att ambitionen om den enade finansiella marknaden skall kunna bli verklig under överskådlig tid.Andra slutsatser är att kostnaderna i samband med införandet av MiFID tros drabba värdepappersinstitutionerna hårdast, och förmodligen blir det investerarna som får bära kostnaderna i slutändan.
Informationsdelgivningsreglerna i MiFID II : Uppnår informationsdelgivningsreglerna behovet om ökat inesterarskydd?
The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.
Vilka behov av mertjänster har Areals fastighetsköpare?
Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.
Från diskurs till praktik? En studie om säkerhetiseringen av irreguljär migration och dess konsekvenser
This thesis discusses the theory of securitization in relation to the issue of irregularmigration, from EU level to national level. By using discourse analysis, the purpose isto explore whether the discourse leads to practice when it comes to nationalimplementation of EU debates on return policy. The material used in this workconsists of policy documents regarding the Return Directive from the EuropeanCommission as well as the Reva Project in Swedish migration policy. The mainobjective of the Reva Project is to make the process of returning irregular immigrantsmore effective and it has been strongly criticized, both by media and public opinion.The conclusion of this case study is that even if the security rhetoric may appearstronger on the EU level, the main elements of the security discourse are stillportrayed in the implementation on the national level. Based on this analysis we canmake the presumption that discourse develops into practice in the case of returnpolicy in the EU-member state relation..
Hållbar utveckling med början i förskolan?
Abstract The objective of our study was to get knowledge about how teachers think when they make purchases to preschool. Do they consider making environmentally conscious purchases? Do they work actively to transfer environmental consciousness to the children?We chose to interview nine preschool teachers and one cook in two different local municipalities. Our investigation showed that there was a very low engagement in these issues. The teachers said that they were very strictly bound to already existing public contracts and did not see any possibilities to influence the preschools consumption.The teachers hade no idea that not only their work could result in environmental savings in the school, but also result in attitudes changes among the children, their parents and, in the long term, society in general.
EMC problematik och el-kvalitet i elkraftnät
The dissertation deals with an account of actual problem, which can arise within EMC and power quality. The cause of power interruption and what can be done to minimise the power interruption is discussed. It also includes a definition of planning levels and which factors one needs to have control over to carry out a possible planning strategy and how the local distributions net could be more secure. The electrical net could be secure but no system can be free from interruption.The dissertation examines two distribution transformers: GLA40T1 (Glansås) and T399 in Tranås Energy which don?t have regulators.
Erfarenheter av uppföljning efter gallring och föryngringsavverkning för att nå kraven i miljöcertifieringssystemen FSC och PEFC
Miljöcertifieringssystemen PEFC och FSC ställer krav på uppföljning och revision för att säkerställa att kraven och kvalitén uppnås. Studiens syfte var att belysa de skogliga maskinentreprenörerna och förvaltarnas/virkesinköparnas erfarenheter av arbete med uppföljning inom miljöcertifierat skogsbruk. Materialet insamlades genom telefonintervjuer och analyserades med kvalitativ innehållsanalys, vilket ledde fram till resultatet. Uppföljningen och traktdirektivet har en viktig roll för att nå miljöcertifieringarnas krav. Dialog och delaktighet mellan de olika yrkesgrupperna var viktig, enligt respondenterna, för att miljöcertifieringen ska nå en hög kvalité och för att skapa engagemang och vilja att förbättra arbetet..
Möjliggör LAS missbruk av visstidsanställningar? : Ur ett arbetsgivar- och arbetstagarperspektiv
Studien handlar om elevers tankar och upplevelser kring elevinflytande på fritidshem. Syftet är att se hur elevers tankar och upplevelser kommer till uttryck i verksamheten. Metoderna som har används i undersökningen är samtalspromenader där elevers tankar och upplevelser ska lyftas fram.Därför har vi valt demokrati och elevinflytande som argumenterande forskning för vår studie. Vårt teoretiska perspektiv är barns perspektiv som används för att se elevernas erfarenheter, uppfattningar och förståelse av sin livsvärld.I studien framgår det att eleverna har inflytande när det gäller vissa saker på fritidshemmet. Eleverna har även en viss förståelse kring begreppet inflytande och fritidslärarna har goda möjligheter att bygga vidare på detta utifrån elevernas perspektiv..
Energideklaration och energiförbrukning för småhus och flerbostadshus
Energy is today a very common topic, not only in Sweden but in the whole Europe. In EU they have given out a directive 2002/91/EG about buildings energy use and throw this they have forced their members to show how much energy their buildings use. In Sweden has the gouvernment established a law (SFS 2006:985) about energy declaration for buildings which demands that the building owner needs to show how much their buildings energy consumption are. Important to know is that this law doesn´t applies for industrial buildings.The report will show what the new law about energy declaration for buildings and appurtenant directions will mean for Riksbyggen. Also energy calculations will be done to be able to compare Riksbyggen buildings with the new law and directions.
Identifiering av merva?rden i EPC-projekt
In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.
Värmepumpars inverkan på elkvaliten
Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..
Latent värmelagring i vattenburet uppvärmningssystem med elpanna för byggnadsapplikationer
Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.
Ledarskap vid personalnedskärningar : ett ledarperspektiv
Background: How do leaders act during organisational changes which involve downsizing? The leader often ends up in focus during these processes. These issues are by no means recently developed. Already the medieval author Machiavelli wrote about leaders? problems with leading changes.