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797 Uppsatser om Valued added tax - Sida 42 av 54

Betydelsefulla faktorer för ensamkommande barn : En kvalitativ studie om faktorer som påverkar ensamkommande flyktingbarns liv

The aim of this study is to examine which factors in the receiving-country that have had an influence on three now adult unaccompanied refugee children. The method used in the study is qualitative interviews with the three above-mentioned participants. The results show that some factors are perceived as helpful, having a positive influence on the participants life while other factors are perceived as worsening, having a negative influence on their life. Depending on the context some factors such as age, the Swedish language and housing arrangements have had both positive and negative influences on their life. Positive factors are among other things: access to good treatment and support, help with processing trauma and bad mental health, help with understanding coherence, access to a social network, family reunification, resilience and other internal factors.

TRIM : ? Metod för att identifiera risker och uppskatta projekttider

ITT Flygt is a world leading company that mainly manufactures submersible pumps. A problem of ITT Flygt is that product development projects rarely manage to hold the estimated project time. It shows that something unexpected occurs in projects quite often, which results in delays. The delays can both be due to an optimistic time plan of projects and risks in product development projects which are not discovered at an early stage. This added with unforeseen delays makes it difficult for ITT Flygt to estimate the duration of their projects.The goal with the Master thesis is to examine a suitable method for simulation of project time.

"Förlåt dem Fader, för de vet icke vad de gör" : En religionspsykologisk studie av sista uttalanden på Texas Death Row

The United States is one of few Western nations that administers capital punishment to their condemned criminals. Texas has executed the most inmates of any state in the U.S. This prompted questions about the psychological characteristics of death row inmates. The purpose of this essay is to widen the perspective on inmates serving capital sentences by analyzing their final statements. The focus of this essay was centered on acute anxiety of death among inmates, visible in their final statements, as a result of an accelerated process of dying.

Moms på elektroniska tjänster

EU beslutade 2002 om en särskild beskattningsanordning i syfte att undanröja konkurrenssnedvridningar vid försäljning av elektroniska tjänster. Frågetecken om var eller av vem som moms ska erläggas kan ibland uppstå. Förvaltningsrätten och regeringen har gjort olika bedömningar beträffande mervärdesskatteskyldighet för två svenska företag vars tjänster varit underkastade moms i andra länder. Medan förvaltningsrätten dömde företag A att betala mervärdeskatt befriade regeringen företag B från mervärdebeskattning.Syftet är att utreda hur skattskyldighet beträffande samma elektroniska tjänster kan uppkomma i olika medlemsländer samt om de som tillhandahåller dessa tjänster säljer till eller ifrån fasta etableringsställen eller om de är att betrakta som återförsäljare.Varför samma skattskyldighet uppkommer i olika medlemsländer kan delvis härledas till de avvikelser som finns mellan svensk rätt och EU-rätt beträffande innebörden av de olika begrepp som används för att beteckna momsredovisningsskyldiga. Det kan även bero på den vaga och vida definition som begreppet elektroniska tjänster innefattar samt de skillnader som finns mellan språkversionerna beträffande vad som ska anses omfattas.Tillhandahållare av elektroniska tjänster ska erlägga mervärdeskatt i det land där köparen har sätet för sin ekonomiska verksamhet eller där det fasta etableringsstället finns till vilka tjänsterna tillhandahålls.

Bankernas roll i ett hållbart samhälle : om bankers CSR-arbete

Lately it has become more common to question the companies? actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.

Kalciums och magnesiums inverkan på arsenikavdrivningen i virvelbäddsugnen : The influence of calcium and magnesium on the expellation of arsenic in the fluidized bed furnace

In the fluidized bed furnace at Rönnskärsverken, Skelleftehamn, sulphur-containing ore concentrates are roasted in order to remove about 50% of the sulphur in the incoming ore concentrate. This occurs in order to reach the goal of a matte containing 55% of copper in the following smelting process. At the same time as the ore concentrate is partially roasted pollutions as arsenic, antimony and bismuth are expelled. Earlier made thermodynamic calculations of equilibrium suggested that calcium and magnesium form stable compounds with arsenic and thereby inhibit expellation of arsenic in the fluidized bed furnace, an element that is undesired. The purpose of this thesis work was to gain knowledge of the mechanisms behind the formation of these stable arsenic compounds.

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.

Hur de viktigaste faktorerna påverkar värdeskapande för marknadsintelligensprocesser åt företag i Kina

China is a unique market that differs from the Western market in many ways. Companies are not required to publicize financial reports, and furthermore a heavy focus on business relationship building can make it hard for companies to have high quality streams of data to get insights about their markets. For a consultant company to successfully enter the Chinese market and helping producing and technological global firms improving their insights on the Chinese market, the consultant company needs to understand which the important factors are and how those factors can help in creating value for their potential customers. To help the analyzing and consultant firm called Kairos Future, a qualitative case study was conducted on 16 different global companies with focus on industrial production. The case study was mainly conducted through face to face interviews with decision makers who had a broad understanding of their respective companies.

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.

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