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618 Uppsatser om The Savings Taxation Directive - Sida 26 av 42
Energi och klimatanalys O-huset på Campus i Halmstad
AbstractThe indoor environment affects the human performance. Noise pollution, poor lightning and coloring are some of the factors that affect our work performance. The human is also affected by the air change and temperature, these factors are in most buildings possible to adjust and through this make economic savings. To find out about the indoor environment in the O-building a questionnaire was handed out, measurements/surveys and an interview was also made. 108 questionnaires where handed out to employees and students.
Kategorisering av faktorer som påverkar flödeseffektivitet - En fallstudie på Capio St Görans Sjukhus
Swedish healthcare is in continuous need of cost savings and efficiency improvements in order to meet the increased demand for care. The theories of lean, developed from the industry, are applied more frequently on healthcare systems to increase effectiveness and reduce waiting times in patient processes. However, some processes seem to be more successful in their lean implementation than others. In this thesis, factors influencing flow efficiency in lean healthcare are examined. Through interviews with the top executive board at Capio St Göran's hospital, data is collected in order to analyze reasons for success.
Informationstillgång, demokrati och förändrad upphovsrätt
The rapid change within digital medias has increased the possibilities to make information accessible through network. Therefore the European Union EU considers a harmonization within the Union, in order to strengthen the rights of the originator. The purpose of this thesis is to evaluate how the EUs directive 2001/29/EG regarding copyright is to be implemented into Swedish legislation and assess the common opinion in the public libraries on this matter. The basic methodology of this thesis is a democratic perspective, concerning the public libraries democratic role and the right of the citizens to have access to information. The thesis first part is a study of documents.
Utvecklingsprojekt av förpackning inom livsmedelsindustrin
This report covers the thesis done by mechanical engineering at the engineering program at the University of Halmstad. Student Work Development of packaging in the food industry includes 15 credits and has performed over 20 weeks in spring 2009. The thesis work is a compulsory part of education and aimed at the student must apply the knowledge it has given during training in a project related to reality. Student work has been carried out in cooperation with Hanson & Möhringen AB and the project's main objective was to develop an environmentally friendly packaging to their brand Falk Salt. When salt is one of the world's cheapest commodity was packing all the costs have to be as low as possible.
Förbättrad informationshantering genom ett utvecklat rumsfunktionsprogram
This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.
RCC-Jordfelsskydd, mätmodul för övertonsanalys
The majority of all power cuts that affects individuals and communities are caused by earth faults on the power transmission lines at 10kV and 20kV level [1]. If these power cuts could be eliminated, less disturbances and interrupts would lead to large amounts of money savings.Swedish Neutral has developed such a protection system. When an earth fault occurs power is injected into the neutral point of the transformer. The RCC (Residual Current Compensation) protection calculates a compensation current exactly 180 degrees out of phase to the fault current. Doing this, the voltage at the fault location becomes very close to zero, without affecting the power transmission.The protection system can only compensate automatically for the fundamental frequency (50Hz), and manually for the 3rd, 5th, 7th and 9th harmonics.
Svenska FN- förbundet - En jämställd organisation? : En studie om jämställdheten inom en frivilligorganisation i Sverige
UN is a non-governmental organization which should promote gender equality within the organization. It is an organization which is based on human rights and claims that in order to solve the problem of poverty, famine and development we need to promote women?s status. In Sweden there is a strong tradition of gender balanced representation at the governmental level and this perspective raise the question if there is a spill-over effect to the civil society as in the case of a non-governmental organization. This makes it interesting to look at if a non-governmental organization which is not under state control work for gender equality within their own organization.
Projektet att etablera vindkraft : möjligheter och risker med ett förnybart energisystem
This thesis describes the processes of establishing wind farms in Sweden. The workcontains a thorough literature review regarding both the establishing process andproject management, including complex project theory. The main part consists of theexecution of 15 interviews with organizations involved in wind farm establishment.The result of these interviews laid the foundation for a process description identifyingdifferent steps and activities in these types of projects. The outcome was thencompiled in a project model, which includes five phases and four processes.When analyzing the project of establishing wind farms from the theory of complexprojects one discovers that the amount of different requirements and stakeholdersnecessitates a systematical and dynamical project structure. Since projects are in needof different types of competences there are also many consultants and contractorsinvolved.
Habitatpreferenser hos tjockskalig målarmussla (Unio crassus) med avseende på vattendjup och beskuggning.
The thick-shelled river mussel (Unio crassus) is a red listed species classified as Endangered (EN) and is also considered within the Habitats Directive. The distribution in Sweden is fragmented and it is mostly occurring in the south eastern parts. We investigated the presence of Unio crassus in a section of the stream Storån, Östergötland County, from Falerum to the inflow into Lake Åkervristen. The environmental parameters investigated were water depth, bottom substrate, shading, water velocity and the slope over the water surface. In this thesis I have focused mainly on water depth and shading, comparing sites with and without mussels.
Framtidens avloppsvattenreningsverk ? en modern energiproducent : En fallstudie av Himmerfja?rdsverket
In a sustainable society the use of renewable energy and recycling of materials is of high importance. Wastewater treatment plants use large amounts of energy in the processing of wastewater. This study seeks to evaluate wastewater as an energy resource and to examine treatment plants potential to become sustainable energy producers. The study is based upon the internal processes of Himmerfja?rdsverket.
Hur tiggeri konstrueras som ett socialt problem i den massmediala debatten
The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.
Utvärdering av den gröna smileyn inom livsmedelsinspektion : En intervju och enkätstudie i Halmstads kommun
With a growing population on earth the amount of end-of-life vehicles (ELVs) and other scrap steel increases. The European Directive 2000/53/CE? requires a minimum of 95 % reuse and recovery and 85 % re-use and recycling no later than 1 January 2015, for end-of life vehicles. This imposes a need for more efficient recycling and recovery. Despite this shredder residue (SR) is commonly land filled.This report investigated the magnetic fines residue generated at Stena Metall shredder facility in Halmstad, Sweden.
Sektorsskillnader i aktierelaterade ersättningar - En kvalitativ studie av incitamentsprogram inom OMX Large Cap
Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.
Internprissättning av patent och FoU : samt bevisningsfrågor till följd av dokumentationskravet
As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.
BOHICA (Bend Over Here It Comes Again) : kan ledningen undvika BOHICA syndromet vid en omorganisation?: en fallstudie i en sydsvensk sparbank.
This essay is about how the company management should prepare to avoid BOHICA syndrome to develop from a reorganisation. BOHICA syndrome is a cynical attitude, acquired by recurrent disappointments from, for example reorganisations. If the company management is attentive and identifies and addresses such disappointments, BOHICA syndrome can prohibit the possibilities in future to work efficiently and profitably in the company. BOHICA syndrome are thus by extension a threat to the company?s survival.