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618 Uppsatser om The Savings Taxation Directive - Sida 20 av 42

Effektiviseringsåtgärder i tryckluftsystemet hos Vattenfall Värme Uppsala

In this work an assessment of the compressed air system in the facilities of Vattenfall Heat Uppsala has been conducted. The facilities constitutes, among others, a combined heat and power plant, and two waste incineration plants. The compressed air is supplied primarily by seven rotary screw compressors and yearly electric energy consumption in these has been determined. Furthermore, the usage of compressed air has been mapped in order to find processes with energy savings potential. Several suggestions how to reduce the usage of compressed air have been presented, resulting in decreased need of electric energy and reduced CO2-emissions.The results show that total need of electric energy in the compressors, during a standard production year, amounts to 5.83 GWh.

Tillämpning av 6 b § LAS vid sammanslagningar av företagshälsovårder : Anställningsavtalets skillnader vid pensionsbestämmelser

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

It is easier to swallow an elephant in pieces. A way of measuring flexibility and quality. A study of DAS.

Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturing context, applied to DAS, in order to use it in investment calculations. In order to make an adequate estimation of different companies, due to problems associated with acquiring correct figures, the Key Success Factors needs to be examined so that the gathering of numbers can be conducted with more focus.

Forest and water governance in Sweden

Water related problems are highlighted as a challenge to sustainable development and the topic of forests and water is gaining increased attention worldwide. Governing forest and water is a complex issue, as the interactions are affected by policies and actors from multiple levels and sectors. In Sweden, forests cover much of the land and forestry is an important land-use, inevitably impacting the water in the landscape. This study aims to understand and explain the existing governance framework around forestry and water in Sweden. Based on the Policy Arrangement Approach, the study?s research questions focused on the actors involved, the formal and informal rules, the resources and power structures and the discourses related to forestry and water in Sweden.

M?ns r?tt till skydd av privatliv mot kvinnors r?tt till skydd mot v?ld - Kampen om skyddet

The purpose of the essay is to investigate how the position of women and girls in society can lead to a valid infringement of the right to privacy (art. 8 ECHR) by allowing the storage of personal data belonging to people who have not been convicted of a crime. The essay uses the traditional legal method to determine the applicable law, but is also grounded in a feminist approach in order to enable an interaction between jurisprudence and societal phenomena. The essay revolves around Directive 2016/680 and relevant case law in order to analyze the set requirements to enable an infringement of the right to privacy. In order to be able to analyze whether the requirements can be met based on the need to prevent men?s violence against women and girls, the essay will also describe the life situations of women and girls in society. The essay argues that the conditions at hand fall under art.

Logistikfastigheter i Stockholms län - En analys av värdeinverkande faktorer

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.

Avveckling av tomträtter

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.

Kaos eller ordning? : Ambulanssjukvårdens organisationskultur. En fallstudie

This case study has its starting point in an unpublished study where the results showed that there is a conflict between the leadership and the employees in a private company. The conflict is identified as a result of the company leadership is steering for cost savings and efficiency The aim of this study is through analysis of  the open questions in a quantitative survey describe how the staffs  attitudes and culture is affecting the leadership of the organization. The ideological aspect is very clear and through the aspect of the structural differences between the public and private sector makes it possible to identify the staff?s social rules, ideology and group norms.  These are shown to be in conflict with the economical perspective of the private sector.

Skyddsvillkor för areella näringar i 3 kap. FBL: En rättfallsstudie

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.

EU:s tjänstedirektiv - ursprungsprincipen eller destinationsprincipen?

The Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Directive of the EU, based upon the country-of-origin principle. In this thesis we will analyze whether the country-of-origin principle or the country-of-destination principle is best suited to capture the gains-of-trade that the common market hoards and improve welfare within the EU. We conclude that the country-of-origin principle is the more apt of the two, though it leads to some short-run costs such as structural unemployment. But these will be more than outweighed by the gains in aggregate welfare for the EU in the long run..

detection and quantification of almond (Prunus dulcis) in food with ELISA

Reliable methods to analyze food for the presence of almond are important ? not only for those allergic to almond, but also for monitoring the compliance with labelling regulations (EG directive 2003/89). Until now the Swedish National Food Administration has used methods like rocket immunoelectrophoresis and real-time PCR to detect almond in food. These methods are, however, not sensitive enough for protecting the most sensitive individuals. Therefore, the performance of a commercial ELISA kit was tested with regard to specificity/cross reactivity and limit of detection for almond both in solution and in different matrixes.The limit of quantitation was at least 3,1 ppm (mg/kg) in solution and similar concentrations were measured in bisquits and chocolate.

COPD och Uppdragstaktik

Nato:s planeringsmodell Comprehensive Operations Planning Directive ska framgent användas för nationell militär planering. Anpassning till svenska förhållanden kommer att genomföras. Överbefälhavaren betonar redan i inledningen på ny Militärstrategisk doktrin att uppdragstaktik ska vara grunden för ledning i Försvarsmakten. Forskningen i uppsatsen fokuserar till mötet mellan planeringsmetod och betoning av att uppdragstaktik ska vara grunden för ledning.Syftet är att identifiera om operativ planering enligt COPD och doktrinens betoning av uppdragstaktik harmonierar. Genom det kan uppsatsen bidra med ny kunskap inom området och med ett analysverktyg för uppdragstaktik.För att genomföra analys av COPD har ett analysverktyg skapats, baserat på olika forskares teorier om vad som stödjer och motverkar uppdragstaktik.Forskningen visar att COPD i hög grad stödjer uppdragstaktik i ett filosofiskt perspektiv, men i lägre grad i praktiken.

Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Förekomsten av ersättningsnivåer i internationell expropriationsrätt ? en jämförelse av Nordiska länder

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.

Detaljeringsgraden i dagens detaljplaner, en studie av femtio planer för nyexploatering av större bostadsområden

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.

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