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This thesis primarily concerns the European Union (EU) value added tax (VAT) exemption for insurance transactions. Due to the negative consequences that exemptions have on the proper functioning of the VAT system and those subject to it, this thesis explores the possibility of adopting the Kiwi taxed approach for insurance transactions. In order to do this, the provisions and functioning of both t
The aim of this study was to examine the views of middle managers in public elderly care regarding their role in their organizations. The study used semi-structured interviews and five middle managers from the same municipality were interviewed. The interviews showed trends in how the managers felt about the area they had to operate within and the slack they had to take personal decisions pointing
Detta är en musiketnologisk studie om musikens betydelse för wolofbyn Njawara. Uppsatsen är uppbyggd kring kvalitativa intervjuer och fältstudier jag gjort som deltagande observatör i Njawara under två månader 2009-2010. I uppsatsen förklarar jag olika termer och ceremonier med anknytning till wolofkulturen. I teorikapitlet förklarar jag olika musiketnologiska begrepp och perspektiv som till exempTitle: The unifier of Njawara – The importance of music in a small Gambian village. The purpose of the present study is to find out how music integrates the Wolof village of Njawara. The study is based on interviews and field studies made as a participating observer in Njawara during two months in 2009-2010. In the study I explain important music terminology and different ceremonies from the Wolof
Due to the multiple benefits of biogas systems, the Chinese Government has made great efforts to promote the development of biogas systems in rural China, especially household biogas plants and medium and large scale biogas plants to treat manure and waste water from intensive livestock and poultry farms. This thesis conducts a comprehensive literature review to understand the current situation of
Syfte: Syftet med denna uppsats är att studera och analysera likheter och skillnader mellan hur underleverantörer i bilindustrin teoretiskt kan utveckla, utforma och implementera sina KPI:er och hur detta sker i praktiken. Metod: Vi har studerat litteratur bestående av tryckta källor i form av böcker och artiklar. Denna litteratur sammanfattades i en teoretisk referensram som vi studerade vårt fal
En analys av polismyndighetens prognosmodell LUPP – en hypotesprövning för Skåne län.
Jag har studerat en klass i nian som haft som skoluppgift att skriva var sin egen låt. Förutom att observera hela klassen har jag dessutom följt fyra elever under deras musikskapande process. För att besvara min forskningsfråga om hur ungdomar gör när de skapar musik som skoluppgift, har jag använt mig av kvalitativ metod och jobbat med observationer och intervjuer. I teorin har jag valt att tittaTitle: The creative room - highschool students creating music at school. I have studied a class in ninth grade that had as a task in school to compose their own music. Beside observing the entire class I have followed four students during their music creation process. In order to respond to my research question about how young people do when they create music in school, I have used a qualitative m
Syftet med studien var att undersöka de aktivitetsvärden personer med utvecklingsstörning, boende i LSS-boende, upplever sig ha i sin vardag samt vad som är karakteristiskt för de aktiviteter de anser värdefulla. Åtta personer deltog i studien; fem kvinnor och tre män. Studien är en tvärsnittsstudie med både kvalitativ och kvantitativ ansats. Datainsamling gjordes med det arbetsterapeutiska instru
The recent events of piracy, especially in the Gulf of Aden raised the concerns of the international community, shipping businesses as well as the marine insurance industries. The drastic increase in piratical incidents and the costs associated with them started a discussion as to the piracy coverage under modern marine insurance policies. Piracy has oscillated through history between being treate
The purpose of this thesis was to compare different theories surrounding humanitarian intervention and maybe find what makes these theories reach the same conclusions, that humanitarian intervention can be permitted even though they argue so differently and what it is that makes them so divided in some questions. The method employed in this thesis is inductive method, and a framework for analysis
Ecotourism is a rapidly growing niche within the global tourism industry and has deserved the attention of wide circles from academia and the tourism industry internationally. There is, however, void of information on ecotourism in Armenia from theoretical and practical points of view. In light of its ambiguous perception, use and planning for development, the aim of this thesis has been to presen
Nynas Petroleum is one of the world´s largest producers of naphthenic specialty oils. They have refineries in several parts of the world and their largest production facility is situated in Nynäshamn, Sweden. They also have oil depots in all continents and their largest depot is located in Antwerp, Belgium. In the beginning of 2007 Nynas introduced a new type of transformer oils, called Nova grade
This master thesis is a project initiated by the fourth-party logistics company UBQ. They aim to take over the management of the transportation and storage of raw material for Volvo Car Body Components, VCBC, in Olofström. VCBC wants to remove the storage of raw material in the production area. The thesis aims to link the both companies’ requests together by describing the current situation, the s
Syftet med uppsatsen var att jämföra antalet kvinnliga respektive manliga författare som elever i den senare delen av grundskolan får kännedom om. För att undersöka det använde jag mig av läroböcker i svenska riktade till årskurs 7-9. Antalet författare i alla undersökta läroböcker räknades samt viktades på olika sätt. Först efter hur många gånger de nämndes i läroböckerna och därefter efter hur m
The thesis is done for the company Gambro which manufactures dialysis products worldwide. The idea of this thesis is to investigate weaknesses of the communication protocol which is used in one of the Gambro dialysis machines, Prismaflex and thereby investigate opportunities to improve the system by using other protocols. The thesis is divided into three major parts. They are the study of Prismafl
Problem discussion: To be more competitive, Trading Area Wood is working on developing their suppliers in efficiency projects. However, they find it hard to motivate their suppliers to take part in the projects. Therefore, they need a way to show the suppliers the positive effects of participating in the efficiency projects. Moreover, Trading Area Wood has troubles to predict the economical outcom
Populärvetenskaplig sammanfattning: Examensarbetet har gått ut på att med hjälp av satellitbilder göra markanvändningsdata för att förbättra en modell som beräknar vart de luftburna föroreningarna tar vägen. Föroreningarna svavel och kväve deponeras med olika hastighet över olika marktyper, därför vill man använda sig av markanvändningsdata i modellerna. Svavelutsläppen har ökat dramatiskt under Sulphur emissions during the last century has led to major acidification of the environment. The acidity of soil and water is a threat to health and economic interests of man, e.g. the food and paper/wood production in the agricultural and silvicultural industries. The Black Triangle region suffers from severe damage caused by acidification and actions to decrease the acid rain over fields and for
