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797 Uppsatser om Valued added tax - Sida 8 av 54
Sterilisering som socialpolitisk åtgärd : En dokumentstudie om de föreställningar som bidrog till skapandet av ett socialt problem där sterilisering förespråkades som åtgärd.
In the year of 1935 Sweden started to apply the practice of their first sterilizing laws. In this thesis 2 sterilizing laws are considered. The laws regulated those individuals who were not considered appropriate for reproduction. The sterilizing laws themselves are based on several large investigative studies on how to evaluate and categorize different individuals. The purpose of my thesis is to examine through a literature study how these individuals considered for sterilization were valued and how social problems were created to fit the character features of these people. I also look at how sterilization became an acceptable method to deal with these constructed social problems. The materials I have studied include 3 pre-studies and the 2 laws about sterilization which were the result of these pre-studies. I found that the motives behind the sterilizations were social, economical and genomic hygienical.
Fem Sinnen : Utveckling av äventyrsrum för Boda Borg
The Innovation- and Design Engineer program at Karlstad university is a three year long engineer education. In the last phase a final piece is to be done and in this case Boda Borg in Skellefteå is the company in need of product development. Boda Borg is a company in the experience industry and they are located in nine cities from Gällivare in the north of Sweden to Karlskrona in the south. Boda Borg is a franchise company where every facility is their own. As a visitor you will experience physical challenges as well as intellectual in adventure rooms which are serial linked.
Barriers to Provide Cross Border Services/Case Study Nordea
There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.
Den lilla grossistens ändrade omvärldsförutsättningar : En fallstudie på en liten grossist inom VVS-handeln
Uppsatsen behandlar mindre grossisters situation på marknaden i Sverige. Mindre grosssisters nyckelposition i den traditionella värdekedjan suddas ut alltmer. Grossisterna måste finna nya vägar för att behålla de befintliga kunderna. Därför måste de skapa mervärde, vilket i sin tur skapas genom att utveckla olika former av samarbete med sina kunder..
Redovisning av utsläppsrätter : Sambandslöst och värdelöst?
The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.
Value creation from a gender perspective ? a case study of Caran
Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.
Folk och land hör nära samman : En analys av stil, politisk berättelse och normalisering i Sverigedemokraternas partiprogram
This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.
Får anställda den motivation de behöver? : En studie om motivation på organisationen Sida
Purpose: To examine if the management of the public sector organization Sida actively work with how to motivate their employees. We also examine which factors of motivation dominate amongst the employees.Method: A case study with a qualitative approach was conducted, using semi structured interviews and a survey to gather data. By connecting motivation theories with collected data, we analysed the results to find similarities, differences and relations between them.Theory: The study is based on motivation theories and other contributing research.Conclusions: The study shows that management actively work with how to motivate their employees. But the employees are not aware of how management work with motivation. The majority of the motivation factors are highly valued, but the dominating factors are personal growth, stimulating work assignments and the ability to know the results of their work..
Uppvärmning av mjölkgård med ved, flis eller havre :
The background for my thesis is the fact that with rising electricity and oil prices it becomes interesting to calculate on alternative heating systems. I have chosen to calculate upon my parents? farm, which today heats the dwelling house with wood. This is very time-consuming work, time which could be spent on other work.
The main objective for this study is to compare three different heating systems to decide how they differ considering effort and cost.
The result from the calculations was that grain-heating system demanded the least amount of work, but the total cost was a little higher compared to chips heating. Chips heating required half as much work as today?s wood heating and had a little lower total costs compared with the corn heating.
Which system to choose largely depends on how the own work is valued.
Om repatrieringsdebatten i Lund 2005. Forskningsvärdet, upprättelsen och det dåliga samvetet.
In December 2004 the Jewish congregation Judiska Församlingen i Malmö wrote to Lund University regarding the cranium of a Jewish man, which had been in the University's possession ever since he committed suicide while in custody in Lund in 1879. The congregation requested that the remains be given to them and buried according to Jewish custom. In February of 2005 Lund University decided to appease the request. This essay examines the debate which followed.The main focus of the study is on which kinds of arguments were used in the debate, who participated and which aspects of the human remains were considered important by the debaters.The study has shown that clear differences exist regarding the types of arguments used by those in favour of the repatriation and by those who opposed it. There were also differences in who took a stand in favour of it and who was against it.
Analys och utveckling av inbyggda GPS-applikationer f¨or anv¨andning inom fordonsindustrin
This thesis is a part of the DySCAS (Dynamically Self-Configuring Automotive System)project which has the overall purpose of creating a middleware for the electronics in an automotive environment. The thesis has been made with collaboration with ENEA AB who is a member of the DySCAS project. ENEA AB has developed a demonstration platform to test the fundamental ideas which the DySCAS project is built on.The purpose of this thesis was to design and implement a GPS application to be added to the demonstration platform. This was done by adding a GPS receiver to the original DySCAS demonstration platform and designing and implementing an application to be able to extract the information from it. The resulting application is able to present cur- rent position and absolute time to the DySCAS networks as services to be used by other applications or by the network it self.
Äldres framtidssyn och funderingar med fokus på vård och omsorg
The western societies is characterized by a strong future concern and the members of the society are valued most of all according to their capability to produce. In our time the elder ness is representing a rapidly increasing number of relatively well kept elders. What sight of the future does the aging human have? Are one meditating of what kind of service and care one are going to need? The purpose with this study was to describe how individuals in ages between 60 and 96 sees, both the future and their coming need for care in relation to sex, age, social activities and experienced health. The material was taken from ?SNAC-Blekinge? witch is a part of a bigger national study; SNAC (The Swedish National study on Aging and Care).
Från vägg till canvas : Värderingar kring Banksy´s bilder genom byte av omgivande kontext
This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.
Varför sprids inte EVA bland svenska företag: en studie ur företags- och konsultperspektiv
Inom företagsekonomin talas det ofta om principal?agent?teorin. Det är en teori som visar på behovet av effektiva styrmodeller, som till exempel prestationsmått, för att kunna leda en organisation på ett effektivt och framgångsrikt sätt. För drygt 20 år sedan utvecklade det amerikanska konsultföretaget Stern Stewart & Co. EVA®-modellen (Economic Value Added).
Mervärdesskatt undantaget för förvaltning av investeringsfonder : Tillämpningssvårigheter avseende 3 kap. 9 § 3 st. 2 p. Mervärdesskattelagen medför rättsosäkerhet
Syftet med denna studie var att undersöka vilka metoder lärare använder vid undervisning för hållbar utveckling i grundskolans tidigare år. För att operationalisera begreppet hållbar utveckling i vår studie använde vi oss av fyra av de förmågor som presenteras i Inger Björneloos studie; förmågan att se helheter och sammanhang, förmågan att med inlevelse ha förståelse för andra människors livssituation, förmågan att se sin delaktighet och sitt ansvar samt förmågan att argumentera för olika ståndpunkter. Vi undersökte i vilken utsträckning relationen mellan lärares metodval och ett specifikt undervisningsinnehåll överensstämmer med de miljöundervisningstraditioner som växt fram i den svenska skolan. Studien bygger på en enkät som delades ut till lärare i en liten kommun i Sverige. För att analysera våra data använde vi oss till viss del av programmet IBM SPSS Statistics 22.Resultatet visade att det inte var några markanta skillnader gällande lärares metodval vid undervisning för hållbar utveckling.