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233 Uppsatser om VAT Directive - Sida 11 av 16

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.

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.

Karaktärisering, utvärdering och avsättning av Stena Metalls magnetiska fines

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.

Anpassningar till standardisering inom Software Configuration Management : En fallstudie om standardisering inom mjukvarukonfigurationshantering

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.

Ålder - en ny och komplex diskrimineringsgrund

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.

Förstudie för skapandet av ett miljöövervakningsprogram : en styrkeanalys angående vattendrag i västerhavets vattendistrikt för fastställandet av provantal i tid och rum för ett effektivt omdrevsprogram

The environmental monitoring in Sweden has been developed by several different parties and is now being coordinated and made more effective in order to meet the current demands on high quality information regarding the state of the environment. Sweden has been divided into five different water districts based on watershed areas because of requirements in the Water Directive of the EU. In Sweden there are two common types of environmental monitoring programs used to gather information on changes in time and in space. Currently both these two types are used for lakes in the water district of the western sea but only one is used for watersheds. The purpose of this report is to supply basic information regarding the possible need for a second environmental monitoring program for watersheds in order to better describe the spatial variation within the district as well as to determine the number of samples necessary in order to describe the district over time and space.

Komponentuppdelning av elnätetpå lokalnivå

Sweden will, in accordance with the EU-directive 2003/54/EC, move from post-regulating the electricity power grid-tariffs by using a fictitious grid, to a regulation in advance which uses the actual power grid as a starting point. For this purpose a component breakdown of the grid needs to be made to determine the value of the network and by that the tariff price that is reasonable for the network business in question to charge.The primary breakdown criteria is the voltage-level and type of region. Voltage-level is crucial for the cost and complexity of a grid-part, because the higher the voltagelevel is, there are more and stricter laws and rules to follow. This work is limited to the distributionpart of the grid, in other words voltage levels from 20 kV and below.The type of region is crucial to the type of components you can and want to use. In city environments both overhead-wires and independent substations are undesirable for both practical, safety and aesthetic reasons.

MEDIA LITERACY : En studie om mediepedagogik i forskning och empiri

Titel: Media Literacy - En studie om mediepedagogik i forskning och empiriFörfattare: Kristin Nilsson, Sofia RidalAntal sidor: 52Abstract: In the society of today we are constantly exposed to media messages, and much research investigate people?s interest in the media. Whatever theory we choose to believe in, the facts remain: today the media is a major part of all people?s lives. During our teacher training we have encountered the concepts Media Literacy and Media Education and as future pedagogues of media we are interested in what research can tell us about them.The main aim of this paper was to find out what researchers write about Media Literacy and Media Education and to empirically investigate whether or not teachers in the Swedish secondary school teach about, with and for media.

De svenska reglerna om budplikt. Fem år efter genomförandet av Takeover-direktivet.

De svenska reglerna om budplikt - fem år efter genomförandet av Takeover-direktivet Uppsatsen behandlar de svenska reglerna om budplikt och hur dessa förhåller sig till Direktiv 2004/25/EG om uppköpserbjudanden (Takeover-direktivet). Budplikt uppkommer när en aktieägare, ensam eller tillsammans med en närstående, uppnår minst trettio procent av rösterna i ett börsbolag. Aktieägaren måste i ett sådant fall lämna ett offentligt uppköpserbjudande avseende resterande aktier i bolaget till övriga aktieägare. Det finns regler om budplikt i den svenska takeover-regleringen. Dessa regler är även föremål för EU-rättslig reglering.

Bakomliggande resonemang och uppfattningar av fenomenet life education : en etnografisk studie i Uganda

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

Fördelning av en medgäldenärs brist : Förhållandet mellan 2 § skuldebrevslagen och 9 § preskriptionslagen

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

SEB och Länsförsäkringars tolkningar av skyddet för investerare i MiFID

MiFID (Markets in Financial Instrument Directive) är ett EU-direktiv som trädde i kraft den 1 november 2007, vilket har för avsikt att avreglera och harmonisera finans¬marknaderna i Europa samt ge investerare ett ökat skydd. MiFID har inneburit förändringar för värdepappershanterande företag som exempelvis de svenska bankerna som handlar med värdepapper och ger råd till kunder i samband med dessa affärer. Utredningens syfte är att undersöka hur Länsförsäkringar och SEB har tolkat MiFID med avseende på skyddet för privata investerare. För att uppfylla syftet har författarna gjort två intervjuer på respektive bank. Den teoretiska referensram som används är Regeringens proposition 2006/07:115 vilken ligger till grund för MiFID:s implementering i svensk lag.

Utvärdering av näringsstatus inför återskapande av kalkkärr vid Hagebyhöga, Östergötland

Calcareous fens constitute a specific habitat which is uncommon in Europe and protected by the EU habitat directive due to its importance to several threatened species. Hagebyhöga in Östergötland is a calcareous fen habitat included in the Natura 2000 Networking Programme. Adjacent to the existing fen, a degraded fen area is situated. The area has been used for agriculture for several years but is now going to be restored to its former state by the county administrative board of Östergötland.When working with restoration of degraded fen areas it is important to aquire knowledge about the chemical soil conditions. Plant growth limited by phosphorus and low fertility are characteristic conditions for calcareous fens, whilst arable land usually is highly fertile and limited by nitrogen.The purpose of this study is to bring forth useful knowledge for restoring the degraded calcareous fen of Hagebyhöga.

Mervärdesbeskattning av elektroniska tjänster : Är beskattningen förenlig med neutralitetsprincipen?

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

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