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618 Uppsatser om The Savings Taxation Directive - Sida 25 av 42

Åtgärdsprogram i nya skollagen : Några lärares och rektorers erfarenheter, förväntningar och tankar

The purpose of this thesis is to find out if principals and teachers have experience, expectations and thoughts about the differences that the new Education Act means in relation to the old one about action programme. Through qualitative interviews with two principals and four teachers, I have tried to answer my research questions that I have made based on the purpose. The questions are: How do the interviewees describe the routines about action programme?  Has, according to the interviewees, the routines been changed with the new Education Act? How do teachers and principals experience the differences between the old and new Education Act regarding the action programmes?The results of my survey shows that the process of action programme is different at different schools and that it has been adapted to the new Education Act in varying degrees. These results give differences in the experiences of the new directives.

Utvärdering av AP-fonderna : En studie av AP-fondernas riskjusterade avkastning åren 2003-2009.

The general pension supplement introduced in 1960 which introduced the public pension funds in Sweden. In the late 1990s the Swedish pension system was reformed and established the current structure. Today, funds are one of the most common forms of savings in Sweden and mutual funds are the most common type.The purpose of this study is to analyze the risk-adjusted returns for the AP funds in the period 2003-2009. Study was based on five funds that are most similar and have the same mission. These funds are AP1, AP2, AP3, AP4 and AP7.The method used in this study is mainly based on a survey of the figures and measurable units of statistical methods that have been carried out by a quantitative approach.

Politikers syn på den regionala nivån : En jämförande studie av Västra Götalandsregionen och Norrbottens läns landsting

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

Självkörande fordon : En analys av energianvändning och kapacitet

Self-driving cars are soon to become a reality to the commercial market. A self-driving car does not have a human operator, which enables some interesting characteristics. The main benefits are considered to be:The number of accidents and traffic jams should be reduced.Enhanced comfort.Energy usage could be decreased while capacity could be increased.This study concerns the causes for improved energy efficiency. The reason for improved energy efficiency is mainly because of the variation in terms of acceleration, braking and distance holding are reduced. The vehicles are more intelligent and can work together as a unity.

EU-patent på datorrelaterade uppfinningar : en rättsekonomisk analys

Computer programs must give a technical effect that goes beyond"normal physical interaction"to be considered to belong to a technical field. The invention shall be be susceptible of industrial application, which means that it should be possible to reproduce or use in any other industrial way. The reqirement that the invention shall be new means that the technique must not be previously known because of patents, published articles, etc. That an invention shall be a contribution to the state of the art in a technical field means that the invention shall not be obvious to invent for a person skilled in the art. Patents do effect the innovation among the inventers, but in most industries most inventions would be invented independent if there was a patent system or not.

Revisionsutskott i svenska aktiebolag: En statistisk analys

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

En byggnads energibehov : En studie om energieffektivisering av en befintlig byggnad i södra Sverige

The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

Ansiktlösa parasiter : En studie av institutionernas passiva ägande

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

Bibliotek och sponsring ? en studie om sponsring vid sju bibliotek

This essay concerns sponsorship of libraries within Sweden. It takes its starting-point in the libraries economical situation where resources are decreasing. The main purpose of the essay is to investigate how sponsorship is used in public libraries. The main questions are:o Why are sponsorships appealing to libraries? o What does the processes of sponsoring look like? o What are the possible risks concerning sponsor-ships ? could it endanger libraries democratic role? o How does library staff reflect on the role of libraries in contemporary society? In our study we chose to investigate the sponsorship issue from the sponsored libraries perspective.

Övergång av verksamhet : En avtalsrättslig tolkning av vad det arbetsrättsligt innebär att enligt 6 b § LAS ta ställning till fortsatt anställning

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Utvärdering av den nationella databasen över åtgärder i vatten i fem svenska huvudavrinningsområden

Restoration projects are planned and carried out in order to reduce the impact due to anthropogenic influence and to achieve at least good ecological status according to the EU Water Framework Directive. The resilience effort of such restorations is however ambiguous. The aim of this study was to evaluate the potential of follow up restoration measures in Swedish lakes and streams. In particular, we visualized the geographical spread of restoration measures in Sweden and quantified the different types of measures that were implemented so far. Further, we evaluated the extent of sampling of biological factors before and after the restoration measures have occurred. For the purpose of our study, we used the recently compiled national database of restoration measures in Swedish lakes and streams.

Formella förändringar i svensk sysselsättningspolitik : - En kvantitativ innehållsanalys av samvariationen mellan svensk sysselsättningspolitik och EU:s sysselsättningsstrategi

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

Singel eller Tillsammans?: En kvantitativ studie om effekterna av att göra reklam för flera produkter inom en produktkategori tillsammans

This paper quantitatively examines the effects of marketing brands within the same product category and the same brand portfolio jointly. We have chosen to call this type of marketing category advertising. The results of the study show that category advertising leads to increased brand awareness within the category, which is particularly important for brands within less salient subcategories. For strong brands however, category advertising leads to lower purchase intentions, an effect which could potentially be moderated by focusing the advertisement on the complementary nature of the products combined with promotional elements. The study also shows that there is no difference between advertising products jointly and separately when it comes to brand attitude, category attitude, typicality, brand purchase intention for weak brands and category purchase intention.

H?llbarhetsrapportering i svenska industrif?retag

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

H?llbarhetsprestation och finansiell volatilitet. En studie om sambandet mellan ESG-po?ng och aktievolatilitet

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

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