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610 Uppsatser om Value added tax - Sida 31 av 41

Myndigheter i samverkan inom e-förvaltning.

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

Utredning om huruvida Dalarnas Tidningars produktion passar en KBA Cortina

This degree project illustrates newsprint and waterless offset. A new news press was introduced at Drupa-00, Cortina from KBA, which is the first news press dedicated the waterless technique. With actual statistics from the company in question an investigation was made whether their production fits this press. It came out in the investigation that the production of the company, from statistics, fits this press very good. A table was made where different timeschedules were accounted for the new press, with semi- and full automatic plate changing for present and to be added papers.

Att lokalisera kompetenser på flexkontoret :  

To find competencies on a workplace with flex office structure.Companies today, 2012 are facing new opportunities and challenges. Information technology develops, competition is bigger today than ever, increased environmental requirements will be added and new patterns of life and values are occurring. This means that people who work in offices feel strong pressure of conversion, which is something that people experience differently. Therefore it is essential how the working environment is designed in an office. Working in an office means a lot of information processing and we can see large changes taking place.

I välgörande syfte : En explorativ studie av välgörenhetsorganisationers marknadsföringsstrategier i relation till donatorernas engagemang

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Att göra det digitala till det normala : En studie av svenska skivbolags samarbete med iTunes MusicStore och Spotify på den digitala musikförsäljningsarenan

Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.

Ledarskap & management i storskalig smågrisproduktion

This study has been done in order to map the supply of vegetarian and vegan food products in Sweden for business clients and consumers. A total of 665 food stuffs were found and classified into six categories. The biggest category was meat substitutes with 302 products and the second largest category was sandwich spreads with 150 different products. Within the remaining categories a varied number of products were found; 86 beverages, 64 cooking accessories, 34 milk free ice creams and 29 plant based yogurts. Of the meat substitutes were 28 only available for business clients.

Print quality study of a laboratory offset press

PAPRO operates within the Forest Research company and their mission is to develop value-addingindustry solutions. At present there are no good ways for mills to easily test the printing quality on newsprintpaper. There is a great need for a fast way to do this on different paper qualities; with a laboratory-offset press this can be both a time and money saving method. At PAPRO Forest Research, NewZealand, a laboratory offset press has been developed and designed, during the past seven years, concerningthis issue. Earlier projects were made concerning the press, e.g.

Mänskliga rättigheter i samhällskunskapen: Utifrån ett lärarperspektiv

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

Analys av vattenkvalitet i ett kommunalt badhus

Bath has been a part of human history for a long time. Today bathing/swimming inmunicipal pools is for people of all ages and it is possible to take swimming courses,exercise or enjoy recreation. The municipal indoor pool of Hogdalen in Sweden wasbuild in the sixties and has had problems with high levels of heterotrophic bacteria. Thefacility has two larger pools, one adventure park for young kids, two smaller bath tubsand a jacuzzi. To improve water quality UV light and coal filter were installed inOctober 2009 to the already existing purification system.

Mervärdesskatt vid transporttransaktioner med egenföretagare

Riksdagens skatteutskott beslutade den 28 februari 2012 att det behövde göras en utredning avseende regelverket för F-skatt. Av utredningen framkom att regelverket har möjliggjort för arbetsgivare att säga upp sin personal och sedan låta dem jobba kvar som egenföretagare i form av F-skattare. Det framkom även att det specifikt inom åkeribranschen förekommer att uppdragsgivaren säger upp sina anställda chaufförer och istället anlitar utländska påstådda egenföretagare som chaufförer. Följden av detta är att den svenska uppdragsgivaren slipper betala arbetsgivaravgifter och undkommer mervärdesskatt. Det innebär i sin tur att Sverige förlorar en hel del skatteintäkter.Uppsatsen behandlar denna problematik avseende åkeribranschen genom att den utreder två situationer med utländska egenföretagare som chaufförer.

Fosforavskiljning i reaktiva filter vid småskalig avloppsrening

An excessive input of nutrients to lakes and other water bodies has created a problem with eutrophication in Sweden. Untreated, or partially treated, domestic sewage is a major source for discharge of phosphorus (P), which is the nutrient most frequently responsible for eutrophication of most fresh waters and the Baltic Sea. The waste water can be cleaned by filter materials, which have a high P-retention ability and which after saturation may be used as fertilizers. Four potentially suitable filter materials were tested in batch- and column experiments in this study. In the batch experiments, the following materials were shaken with waste water in time series ranging from 5 seconds to 60 minutes: coarse (1-4 mm) and fine (0-2 mm) Polonite® (heated bedrock from Poland); Filtralite® (light expanded clay aggregates with limestone added before burning); water cooled blast furnace slag (BF-slag) and BF-slag mixed with 10% burned limestone.

Enstudie om lågtempererat värmesystem i vägg : -Fokus på inomhusklimatet och energianvändning

Today the human being see energy as a matter of course but the resources that is used for extract energy is today not enough for the world demand. Of all the energy that is used in Sweden today approximately 40 % goes to the building stock. This number will most likely increase if not necessary actions will be made on the already existing building stock since new houses constantly are built which will be added up on the already existing energy supply. This takes cause of action on the already existing building stocks, to fulfill the demands of the future use of energy that has been set by the authority. At the same time the thermal conditions cannot be influenced by the necessary changes that must be made.

IT som marknadsstrategiskt hjälpmedel - en studie om långsiktiga relationer

The most dominating channel for communication, connecting companies and customers, during the 1900 century was those who included either physical contact or phone contact. However, when Internet started to make its way as a channel for communication, a whole new opportunity opened up for the companies. Since then Internet has grown to be an important part for any company that wants to gain market shares. One of those markets is the market of travelling.This paper discusses the Swedish industry of travelling, and different travel organizers use of Internet as a mediate for long-term relationships. The paper is built on a comparison between three companies that all distributes journeys, this is to examine the Internet communications effect on the electronic relationship (e-relation) with customers.Three travel organizers with similar visions and objectives are compared in this paper, these are Apollo, Fritidsresor and Ving.

"What is it like to be one of these people?" : Narrativa strategier för att skapa inlevelse i reportage

The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.

En farao - tre versioner : En undersökning i historiebruket kring farao Akhenaten i tre litterära verk från 1980-1990 talen

The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.

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