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Sponsring - Avdragsgill marknadsföring eller gåva? Den skattemässiga behandlingen av sponsring

Sponsorship is currently a concept to be reckoned with. The development has been rapid in recent decades and the law has still not brought complete clarity whether sponsorship should be seen as promotion or gift. There is evidence that sponsorship cannot be seen in black or white. The right to deduct that exists for the promotion does not apply to gifts, which can have a major impact on the sponso

On the Move Towards a Peaceful Future?

This essay focus on Sri Lanka’s way towards a wished positive peace and its difficulties. It may be argued that the country since the end of its 26 year long civil war has gone into a state of negative peace. To analyze Sri Lanka’s further post-war development, some special aspects of the conflict is high lightened; the conflict’s background, the LTTE, the international relations, the political sy

Att Filma Rättfärdighet - En studie över porträtteringen av rättfärdighet i amerikansk krigsfilm av invasionen av Irak 2003

Denna uppsats har för avsikt att se hur amerikansk krigsfilm porträtterar rättfärdigheten i invasionen av Irak 2003. Avsikten är att fånga argumentationen som förs i filmerna om rättfärdighetens varande sett ur ett amerikanskt perspektiv. Genom denna förståelse kan man skapa förståelse över hur dessa filmer färgar synen på kriget hos åskådarna. Tre produktioner har valts att studeras; Green Zone (

Implementing Lean Manufacturing philosophy at Kalmar Industries with focus on continuous improvements.

Background: To stay strong and competitive in the business high productivity and low manufacturing cost are crucial. Kalmar Industries know that they have potential to accomplish better results if they engage all employees to cooperate. Due to the financial crisis other things have been prioritised and not enough Lean thinking exercised in the organisation. Through better understanding and clearer

Choosing the right projects - A Lean-inspired process for IT project portfolio selection.

Large and strongly growing organizations tackle the issue of finding a way to decide which business requirements to fulfill and which projects to move forward but often forget the strategic. Once a strategy has been developed, its implementation appears to be seen as a matter of operational detail and tactical adjustment. As efforts and resources risk to be put on the wrong projects, how do you ma

Key issues for companies entering the Chinese WEEE recycling industry

Problem: The Chinese WEEE recycling market is today operated mostly by the informal sector. As this sector eludes the insufficiently enforced environmental laws the e-waste is recycled by means not only harmful to the environment and people working with the recycling process, but it also utilizes methods that do not recover valuable materials in a sound and efficient way. Many companies stand read

Friend and/or Foe?

The U.S. adaptation to the provoked insurgencies in Afghanistan and Iraq has led to a new groundbreaking doctrine focusing on this “new” insurgency warfare. Counterinsurgency, or COIN, has become a beacon for Western states battling rogue and disparate insurgents. In the cases of Afghanistan and Iraq, PRTs have been chosen to be on the frontlines in this guerilla war. This study mainly seeks to di

Doktorander, Genus & Akademi - en studie kring genuscertifiering, jämställdhetsarbete och doktoranders arbetssituation

Spring 2010 a gender certification project started at the Geological Department, Lund University. The project revolves around making students and employees more aware about gender and gender equality work and what impact it has on the whole organization. Because of that, I’ve tried to evaluate what has happened and what kind of result the certification has led to so far. I’ve also focused on PhD-s

Liering av IT- och affärsstrategi - IT-ansvarigas kunskap och möjlighet att påverka tillvägagångssätt i beslutsprocessen

IT är en viktig och nödvändig del i de flesta organisationer och genom att integrera IT med den övergripande affärsstrategin så kan man nå konkurrensfördelar. Vi valde att undersöka Läkemedels- och medicinteknikbranschen då denna bransch präglas av lagar och standarder, vilket ställer höga krav på de IT-system som används. I denna uppsats undersöktes hur IT-ansvarigas kunskap om tillvägagångssätt

Ryssland - Med det politiska ledarskapet i centrum

Ryssland präglades under största delen av 1900-talet av den kommunistiska maktepoken, som fick sitt slut i och med sovjetunionens upplösning 1991. Den ryska övergången från ett centralstyrt totalitärt samhälle till en demokrati kan ses ur ett transitionsteoretiskt perspektiv, där landet ännu inte kan betraktas som demokratiskt konsoliderat. Ryssland har efter 1991 av organisationen Freedom House g

Olika, men lika värda: Arbetet med att förhindra skolmobbning

Abstract For a considerable amount of children school attendance is associated with daily torture and agony. Despite laws that regulate such behavior, violations of children’s dignity are common features in Swedish schools today. On January 1 2009 a new Discrimination Act entered into force, which superseded the Act Prohibiting Discriminatory and Other Degrading Treatment of Children and Pupils

Biståndets vara eller inte vara

Vi har valt att göra en argumentationsanalys av den svenska mediedebatten kring bistånd. Målsättningen var att urskilja skillnader i de argument som förs för respektive mot svenskt bistånd, till utsatta delar av världen. Vi har genomfört vår analys med hjälp av Arne Næss pro et contra metod, vilket inneburit att vi har analyserat argumenten som valts med beaktning mot dess hållbarhet och relevans.

Om inbördeskrig

Den här studiens syfte är att bidra till teoriutveckling inom området som berör inomstatliga väpnade konflikters varaktighet. Vi ställer elva hypoteser om hur olika variabler påverkar inomstatliga väpnade konflikters varaktighet som vi sedan analyserar kvantitativt. En del av hypoteserna är kopplade till Colliers (et al. 2004) och Fearons (2004) teorier kring inbördeskrig, men vi har även formuler

Closed borders : the influence of supranational restrictiveness

The purpose of this paper is to present a broad perspective regarding the historical similarities and differences in the development of asylum and refugee policy, at the supranational and national level. By comparing the two historical contexts of the European Union and Sweden, this paper attempts to answer whether national asylum and refugee policy has become more restrictive from entering the su

Hedern finns mellan kvinnans ben : tjejers och kvinnors utsatta position i det hedersdrabbade svenska samhället

Violence in the name of honour is a quite new phenomenon in Sweden. The violence can be shown as threat, abuse, and harassment. Women happen to be the main victim in many of the cases of violence in the name of honour. My ground thesis in this paper is just about the question about gender and that women are more exposure to the violence in the name of honour than men. The purpose of this theoretic

Niqab : ett etniskt och legislativt dilemma

A current issue in Sweden today is whether muslim women shall have the right to bear the niqāb in the public context. A case in Sweden is a woman who is forbidden to wear her niqāb in her education to be a child caretaker. The purpose of this report is to examine whether it is permissible to tolerate a woman’s niqab in an adult education? To emphasize, there has been a review of relevant laws, exa

A method of quantifying user uncertainty in FDS by using Monte Carlo analysis

Several hundred FDS simulations have been run using Monte Carlo analysis and probability distributions of input variables. The simulations have been run to investigate the propagation of uncertainty from model inputs to outputs in order to quantify uncertainties that could arise due to the choices of an FDS user. A method has also been presented for performing FDS Monte Carlo analyses. The results

Geopolitics: Ukraine in geopolitical strategies of the European Union and the Russian Federation

This thesis aim is to explore the role of Ukraine on Eurasia ‘chessboard’ on which the struggle for power has being played, since the continent started to act politically, up to day. Master thesis elaborate on the introduction and theoretical framework that investigate the role of Ukraine as a critically important geopolitical pivot whose importance is derived not from it power and motivation but

Folkrörelsens vara eller icke vara

This paper studies the effect of New Public Management on the voluntary organizations within Swedish foreign aid. The Swedish voluntary organizations have played a central role in the history of the Swedish foreign aid but are now faced with a new situation. The implementations of New Public Management and the Aid Effectiveness Agenda have a negative effect on the social capital of a society by af

P&I-försäkring- Redarens skadeståndsansvar vid sjötransport av farligt gods

The P&I insurance is the shipowners liability insurance and is only provided by the clubs. Sveriges Ångfartygs Assurans Förening (SÅAF) or as it now day is called, the Swedish club, is Swedens P&I-club. P&I stands for protection and indemnity and protects the shipowner from liability. In the world of marine insurance, the P&I insurance differs from the hull insurance. Hull insuranc