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2547 Uppsatser om Union structure - Sida 51 av 170
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..
Informationsasymmetri och redovisning till verkligt värde - en studie av nordiska fastighetsföretag
This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.
HACCP-Implementering och tillsyn
The food-safety legislation in Sweden were changed and updated in 1996, much because of demands from the European Union for a common legislation regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in Sweden. Further on the report presents how the food safety officers in the municipalities in Sweden are implementing this new legislation in their daily work, especially the requirements regarding the HACCP, Hazard Analysis Control and Checkpoints. The report shows that the implementation is quite slow and that many foodsafety-officers don?t implement the legislation in the same way all over the country.
Destination Mexiko i svenska resemagasin ur ett postkolonialt perspektiv
The theme of this essay arises from problematic pictures which travel journalism can bring about foreign countries, and in this specific case Mexico. These pictures can be problematic in the way that they can carry colonial elements and form colonial discourses. The main purpose of this study is therefore to investigate the Swedish travel magazines, Vagabond, RES and Allt om resor, and how they portray places and people in the written texts and photographs. This was done with a postcolonial and discourse theoretical framework, whereas empowerment of certain pictures can lead to formation of discourses, myths and stereotypes about places and people in Mexico. The method used to reveal different aspects of the travel reports was semiotic analysis, Norman Fairclough?s critical discourse analysis and critical linguistics.
Vårdpersonals attityder gentemot misshandlade kvinnor : en litteraturstudie
The aim of this study was to describe the attitudes against abused women. A literature review was used in this study. Information was collected from the literature and articles written about the subject and brought together and then critical analysed. To help with the organisation structure we used Ida Jean Orlando's theory as a theoretical framework. Our findings indicate that the nurses had a lack of acknowledgment about the women's situations and needed education about their situations.
Kapitalbudgeteringsmetoder : ? En studie av användandet av kapitalbudgeteringsmetoder hos internationellt verksamma företag
This study presents a survey of the capital budgeting methods used in investment decisions by selected Swedish firms. The study has a qualitative approach where the main goal is to increase the understanding of why firms use ?incorrect? capital budgeting methods like the payback method despite the well known fact that it is one of the most faulty methods, according to literature in business finance (Brealey. Myers). The study has specially researched the impact of company?s size, investments size, ownership structure, branch traditions and political risks influence on firms capital budgeting..
Planering av fårstall
During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.
Konceptstudie av en kompakt Picker robot
Picker robots are often mounted close to each other above a conveyor belt. To be able topack robots even closer, it is desirable to reduce the footprint of the robot?s base. One way toachieve this is to skew the arms of the robot which makes it possible to move them closer toeach other.This Master Thesis has been carried out at ABB Corporate Research. The purpose is toevaluate the benefits and drawbacks for the idea of making today?s Picker robot morecompact by skewing the arms.
KLIMATKONFERENSEN I KÖPENHAMN : En jämförande analys av Kinas och EU:s agerande för ett bindande klimatavtal
Abstract This paper examines the Copenhagen Climate Conference held in the Bella Center in Copenhagen, December 2009. The aim of this paper was to analyse the highly anticipated conference, and why it did not result in a binding protocol between the world?s states. The focus of this paper was to examine two key actors in the Copenhagen negotiations: the people?s republic of China and the European Union.
Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder
It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.
Turkiet ser sin framtid i EU : En fallstudie av EU:s påverkan på turkisk demokrati
The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.
Informationskällor under internationalisering : Svenska små företags tillvägagångssätt för att tillägna sig kunskap och information
There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.
Kontraster eller anpassning?
Should new buildings blend in or contrast from the older buildings around? Could contrasts even emphasize different characters? This report is a discussion on that theme. I´ve studied different architects wiev on the question and studied different of examples of where new buildings contrast to the context in a successful way. In part two I´ve done a proposal on a new housing settlement next to Hammarbyhöjden in Stockholm. The new buildings contrast to the existing and the aim is to emphasize the characters in Hammarbyhöjden as well as in the new structure.
Kapitalstruktur : En studie av branschtillhörighets, storleks och lönsamhets inverkan på företags skuldsättningsgrad
The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..
Från gles skog och brokiga ungskogar till homogen produktionsskog : en skogshistorisk studie av Hällforsmarken under 1900-talet
The forest in the northern part of Sweden has changed dramatically during the last centuries. The forest has gone through a large-scale transformation, from it being only used locally for domestic purposes to becoming very important raw material for Sweden in the industrial age. The strategy by foresters during the second half of the 20th century has been to create pure production forests for commercial forestry. This has mainly succeeded and we have today homogenous production forests that give a high profit to the owners. The aim of the study is to compare the state of the forest in the former state forest Hällforsmarken in the years 1925 and 2000 and to interpret the changes which has taken place.