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Today Norway possesses world leadership within salmon-farming. Although strongest in this field, Norwegian aquaculture faces certain challenges in relation to salmon and trout cultivation processes. The problem of sea lice, a parasitic disease affecting salmonids, poses significant concerns to fish producers. The question is whether this disease is able to undermine competitive advantage of Norweg
The thesis investigates the municipal government of teaching efforts towards inclusive education of students with special needs. The focus is on the development of a definition of the 'normal' student through municipal inclusive education policies. The theoretical point of departure is a gender perspective on the concept of 'normal' combined with Michel Foucault's concept of go
In this study the transitional justice strategies implemented in Kenya are analysed from the perspective of transitional justice. Kenya is currently undergoing a transition process in which measures have been implemented in order to address past human rights violations. This includes an official inquiry, a truth commission, and criminal investigations. According to the theory of ”hijacked justice”
Religious communities or religious cults? Where do the first evolve into the other? The word cult has since the beginning of the movement had a negative sound, even though many people don't even know exactly what it is. We know what we read and hear from media, which sets the word cult in a certain negative mood. This is a thesis about religious cults and how children who are born into them ge
The purpose of this thesis is to understand how consumers perceive the introductions of other-named private brands and how adding such products affect store image. A case study has been used together with semi-structured interviews have been done in order to understand consumer perceptions, using qualitative analysis. The main theories that the study are based upon are theories concerning store im
Under 2010 anmäldes 18 200 brott mot skattebrottslagen, inklusive grovt skattebrott och vådslös skatteuppgift. Skattebrott upptäcks och anmäls vanligtvis av Skatteverket eller av konkursförvaltare. I de flesta fallen förekommer även en skatteprocess i vilket det ingår skattetillägg. Skattetillägg är en särskild avgift som utgår med 40 % av den skatt som felaktigt deklarerats. Det finns ingen som In 2010 almost 18 200 crimes against the Tax Act, including gross tax crime and tax misdemeanors were reported in Sweden. Tax crimes are usually detected and reported by the Swedish Tax Agency or the liquidator. In most cases a tax procedure even occurs with the debiting of tax surcharges. Tax surcharges is a special charge added to the normal tax with 40% when the income was wrong declared. Ther
Today most companies have online sales channels. Most commonly have companies started offline and then later expanded online while others have started their business online through, for example, web shops. Even though we today are living in a high technology society, the existence of an offline sales channel is still needed. But what is the exact definition of a sales channel really? In today’s
Uppsatsen har som utgångspunkt att ta reda på vilken roll EPZ har i ekonomi och utveckling, kvinnors självbestämmande och fattigdom, boende, säkerhet, miljö och hälsa, och teknologi i ett antal länder i Centralamerika och Asien som är värdar åt export processing zones. Teorierna som användes som grund tillsammans med empiriskt material var ekonomiska teorier om frihandel, komparativa fördelar, eko
Föreliggande uppsats behandlar två omdiskuterade lagar, lagen med särskilda bestämmelser om vård av unga (LVU) respektive lagen om psykiatrisk tvångsvård (LPT). Det primära syftet är att utröna gränsdragningen i rättens kriterier för tvångsvård av den unge, dels enligt LVU, dels enligt LPT. I vilka fall tillämpas LVU respektive LPT för den unge? Jag försöker även belysa om det råder förenlighet meThis thesis deals with two very highly debated regulation concerning the Care of Young Persons Act (1990:52) and the Involuntary Psychiatric Care Act (1992:1128), hereafter referred to as the LVU and the LPT. The primary purpose of this thesis is to explore the factual boundaries put in place by the courts’ criteria for the involuntary care of young people in accordance with the LVU and the LPT. W
The aim of this study has been to attempt to create an ontology of cultural landscape and related concepts through the use of several forms of bibliometric analyses. Cultural landscape is perceived as a transdisciplinary concept and the theoretical point of departure emphasizes this through a focus on the possibilities of communication between and beyond disciplines and existing structures. Fre
Due to the increasing pressure of time and economical factors in the society, and the fact that construction workers are highly represented in the work accident, it is interesting to study how time and economic factors influence worker in different levels in the construction business. This report provides results from a several studies (literature study, interview study, study of accidents reports
The aim of this thesis is to present a proposal for an evolved SQAD (Safety/Quality Assurance and Demonstration)-methodology. SQAD is a Safety Case-based methodology with the main purpose of supplying an effective tool for organizing and demonstrating system safety. Just as Safety Case, SQAD is designed to be a document that proves series of claims with the purpose to declare a system safe. This t
During the late 20th century the bookmarket has undergone several major changes. Economic difficulties, tax reforms and countenance politics have made the market what it is today. Best selling books have larger share of the market at the cost of higher quality literature and this may result in fewer published titles. Poetry is a genre that is representative for quality literature and is considered
Från och med 2007 omfattar reglerna om uppskov med kapitalvinstbeskattning vid köp av ersättningsbostad i 47 kap. IL även ursprungs- och ersättningsbostad utanför Sverige men inom EES. Uppskovsbeloppet räntebelades 2008. Räntan tas ut genom att den skattskyldige årligen tar upp en schablonintäkt motsvarande 1.67 procent av uppskovsbeloppet till beskattning i inkomstslaget kapital. Den som innehar The rules regarding deferral on capital gains arising on sale of residential property in chapter 47 of the Income Tax Act are since 2007 applicable when a taxpayer buys or sells a residence within the EEA. Further, from 2008 everyone with a deferment have to pay an imputed tax on the deferred capital as a form of interest. A revenue equivalent to 1.67 % of the deferred capital gain will be taxed a
This thesis is about the licensing system of the Creative Commons discussed from the perspective of the theory of the commons mostly as formulated by Elinor Ostrom. The work is started by describing the concepts and theory of common pool resources and regime of the commons for production and distribution of these resources. The main characteristics for successful traditional commons – efficiency,
Genom inkomstskattelagens 40 kap har bland annat möjligheten att göra avdrag för tidigare års underskott begränsats. Lagstiftningen har instiftats för att hindra att en kombination av möjligheten att rulla underskott fram i tiden och möjligheten att resultatutjämna inom företagsgrupper utnyttjas på ett inte önskvärt vis. Vad som avses att hindra är att dessa möjligheter ger upphov till en systematThe 40th chapter of the Swedish Income Tax Act (Inkomstskattelagen) limits how corporation can make tax deductions for tax losses carried forward. The regulation aims at stopping undue exploitation of the combination of the possibility to balance losses carried forward with future gains and the possibility to group consolidate for tax purposes. What the legsislator wants to stop is the systematic
Denna studie är baserad på att förstå om det finns en influens från andra ädelmetaller, industrimetaller och vätskor på variationen i guldpriset. Studien ger ytterligare ett alternativ på forskning om vad som influerar guldpriset och tordes vara unik. Regressionsanalys används för att se om några av metallerna eller vätskorna kan förklara något av variationen på guldpriset. Av samtliga testade, vi
