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618 Uppsatser om The Savings Taxation Directive - Sida 27 av 42

Kommunikation och planering på byggarbetsplatsen

Det finns stora besparingsmöjligheter i byggbranschen genom effektivare kommunikation och planering. Examensarbetet har genomförts på tre av Q-gruppens byggarbetsplatser i Stockholmsområdet. En ombyggnation/ nyproduktion av lägenheter och lokaler i Saltsjöbaden, en nyproduktion av lägenheter och förskola på Södermalm samt en ombyggnation av lokaler i Folksamhuset på Södermalm. Kvalitativa intervjuer, deltagande observationer och en omarbetning av en befintlig Gantt tidplan till en LoB (Line of Balance) tidplan visar hur situationen med kommunikation och planering i byggbranschen upplevs av platsledning och yrkesarbetare samt hur det kan förbättras.Examensarbetet omfattar två delar där kommunikation mellan platsledning och yrkesarbetare på byggarbetsplatsen är den ena och användning av LoB planering är den andra.Examensarbetet visar att de som arbetar i produktionen gärna ser en kombination av planeringsmetoderna Gantt och LoB. Samtliga intervjuade är överens om att en väl fungerande kommunikation och planering är väsentligt för att projekt ska fortlöpa smidigt.

Butikschefers strategier kring hälsa och hälsoperspektiv : En studie inriktad på godis och läsk

Summary                                                               Overweight and obesity in Sweden and in the rest of the industrialized world continues to increase. This results in increased costs both to society and the healthcare system. Part of this development is the increasing consumption of sugar and that is what should be restricted to tackle this growing social problem. Part of the increased consumption of sugar in Sweden was the launch of pick and mix ingrocery stores.  This study aims to examine how store managers look at their public health responsibilities, and investigate how managers of grocery stores think about health and health aspects in general and about the sugar consumption in particular. Semi-structured "face to face" interviews was used to collect data and seven grocery store managers participated in the study.

Hur barn prioriteras på folkbibliotek: en kvalitativ studie om barns tillgång till biblioteksverksamhet.

The purpose of this master?s thesis is to investigate children?s access to specific children?s activities at Swedish public libraries 2005. The thesis is based on literature studies and qualitative interviews with children?s librarians, library directors and local politicians at two demographically different libraries in Gothenburg.The sub questions are: What measures exist to promote children?s access to public libraries and children?s activities when it comes to: law and other political statements: different efforts on the state level and different efforts on the municipal level in the direct activity with children at public libraries? What driving forces and needs justify activities for children at public libraries? How will the responsible persons judge that the efforts are sufficient? The result of the study shows that children?s access to library activity has increased in the last couple of years due to reorganization, economic savings with closing down of library affiliates and because libraries have given priority to other things, like IT and new media. Children?s librarians have got new assignments and less time for children?s activity.The conclusion of our investigation is that children?s librarians are ambitious in their work, but unfortunately don?t give children?s library activity adequate resources.

Vilken roll spelar förvaltningens förståelse, kunskap och vilja för att genomföra beslut? : En jämförande fallstudie mellan Hässleholms och Landskrona Kommun gällande förstärkt stöd till våldsutsatta kvinnor och barn som bevittnar våld

The objective of this thesis was to investigate factors that influence local government implementation. The study is a comparative case study between two local governments in Sweden; Hässleholm and Landskrona. Primarily the thesis aimed to look at the conditions faced by those implementing a new government directive aimed at supporting women who face violence, and their children who bear witness, by focusing on three key aspects for successful implementation: Implementers level of understanding, knowledge and will to implement decisions. Material in the form of documents and 14 interviews with key actors in the two authorities constitute the empirical foundation of the analysis. According to the results, are the two local governments pretty equal in achieving their projectgoal but the local government of Hässleholm had better policy-making, policy-design and policy process.

Det bästa för miljön, det bästa för Europa?- Europeiska kommissionens argumentation i frågan om EU-harmonisering av miljöskatter The best of the environment, the best for Europe?- European Commission' s official arguments on EU hormonisotian of environmen

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

Import av avfall för energiutvinning ? en systemanalys av avfallshanteringens klimatpåverkan

This study has examined if importation of waste for energy recovery can reduce the climate impacts of Waste Management Systems. Using Systems Analysis this study will try to examine the complex waste systems in a systematical and strictly logical way to see how these systems interact and affect each other. Specifically examining the climate impact of waste management systems in England. The traditional way of handling waste in England is through Landfills. Land filling leads to emissions of the greenhouse gas Methane. The EU has put in place a landfill directive that is supposed to lead the member states away from land filling as a method of waste management. Today in Sweden there is a competition for the waste available for incineration. The worsening economical situation together with less product packaging and an increase in source separation leads to a lack of waste available for incineration.

Hur skiljer sig investeringsbeteendet mellan män och kvinnor : en kvantitativ jämförande studie om skillnader i investeringsbeteende mellan män och kvinnor

In this paper the authors are trying to understand what separates men from women when they save and invest their money. But also what factors that influence them in their decisions. To investigate how men and women actually act when investing their money the authors construct a survey. The authors also turn to the Swedish banks for information on how they think there customers are behaving. The authors find that men are more risk- taking than women and therefore invest more in products with higher risk, for example shares.

Är etiska aktiefonder lika lönsamma som traditionella aktiefonder? : En studie som jämför riskjusterad avkastning mellan svenska etiska aktiefonder och traditionella aktiefonder

Background: There has been an increase in savings and investment in recent years along with an increased interest in responsible investments. Ethical mutual funds has developed and gained increasingly popularity.Aim: The aim of the study is to examine if ethical mutual funds are an equivalent alternative to traditional mutual funds in terms of return, risk and risk-adjusted return on the Swedish stock market.Theory: Beta, Jensen's Alpha, Sharpe ratio, Treynor ratio, and Modern Portfolio Theory.Method: Quantitative survey method, a statistical study.Conclusion:The study concludes that there is no significant difference between ethical and conventional mutual funds in terms of return, risk and risk-adjusted return. The small differences that exist between the two fund groups are in favor of the ethical fund group, indicating that funds is a comparable investment option compared to traditional mutual funds..

Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna

SammanfattningFör att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa växthusga-ser. Den enda av dessa mekanismer som i nuläget är aktiv, är handeln med utsläppsrätter som hänför sig till utsläppen av koldioxid.Eftersom EU är part i Kyotoavtalet antog Europaparlamentet och Europeiska Unionens råd ett direktiv (2003/87/EG)(handelsdirektivet) för att uppnå de åtaganden som antagits i protokollet. Handelsdirektivet implementerades i svensk rätt genom lag (2004:1199) om handel med utsläppsrätter. Innehavet av en utsläppsrätt medför en rätt att släppa ut ett ton koldioxid. Enligt handelsdirektivet skall 95 % av utsläppsrätterna delas ut gratis till utvalda företag med höga nivåer av utsläpp.

Energieffektiviserande åtgärder i samband med renovering av flerbostadshus

In Sweden, a big part of the energy use is used in the housing sector. Political goals and targets are set up which the housing sector needs to work towards. Apartment buildings are a major part of the housing sector in Sweden and therefore reduction of energy use in these kinds of buildings are key to lower the energy use in Sweden. But there are not only political incentives to reduce the energy use. Some energy?saving measures are directly profitable and should thus be performed.

Planerar du barn eller föräldraledighet? : En uppsats om arbetssökandes skydd vid anställningsförfarandet.

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.

Motiverande samtal enligt MI-metoderna : användbarhet och begränsningar

Bakgrund: Anledningen till att människor söker sig till sjukvården beror ofta på deras hälsobeteende. De behöver göra en förändring, men vad är det som får människor att göra förändringar? Syfte: Syftet med studien var att beskriva på vilka sätt motiverande samtal (MI) varit en användbar metod för att främja livsstilsförändringar. Metod: Studien utfördes som en allmän litteraturstudie. Åtta empiriska studier ingick.

Investeraravdraget : En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

MKB för vindkraft : En granskning av fyra miljökonsekvensbeskrivningar

Today's unsustainable resource use is influenced by many factors. One key factor isproduction methods and patterns. Trough change of production patterns enterprises can bepart of the solution to a more sustainable society. This case study has analyzed environmentalperformance of the printer company Edita Västra Aros Ltd (EVA), who has gained awards forits environmental work, and what driving forces they have had during this work. The survey isbased on a qualitative method and the collected data consists of documents and staffinterviews, which have been analyzed with content analysis.

Framtidens bank : en studie av hur banker skulle kunna utformas med hjälp av användbarhet och social media

The retail banks are usually looked upon as conservative. Since the launch of internet banks in the 90's they have not developed much. Meanwhile the internet is developing in a fast pace and social websites are increasing in popularity. The purpose of this essay was to investigate how internet banking will develop in the near future based on interviews, literature and trend studies. With web 2.0 techniques the internet bank could develop to help the costumers take more informed decisions regarding their economic situation.

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