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Den 5 augusti 2012 trädde en lagändring gällande skatteavtalet mellan Sverige och Schweiz i kraft. I och med lagändringen så införs bland annat en helt ny bestämmelse om informationsutbyte. Bestämmelsen överensstämmer i stora delar med motsvarande bestämmelse i OECD:s modellavtal. I två avseenden skiljer sig skatteavtalets ordalydelse från modellavtalets. Det rör sig om två tillägg som finns i skaOn August 5th 2012, an amendment to the tax treaty between Sweden and Switzerland entered into force. With this amendment, a new provision on exchange of information was introduced. The provision is largely equal to the corresponding provision in the OECD model convention. However, the wording of the tax treaty differs from the model convention in two aspects, it regards two additions which are in

The adoption of the International Convention on Civil Liability for Bunker Oil Pollution Damage 2001 plugs a gap in the otherwise comprehensive international liability and compensation regime for ship-source pollution. Although liability for bunkers pollution from tankers was partially regulated by other civil liability regimes, bunker spills pollution from other types of vessels was left uncovere

Uppsatsen behandlar vilken betydelse FN:s konvention om barnets rättigheter bör ha för barn i skoindustrin. För att besvara denna huvudfråga tar uppsatsen upp följande delfrågor: - Hur ser situationen ut när det gäller barnarbete? - Vad är FN:s Barnkonvention? - Vem har ansvar för att Barnkonventionen efterlevs? - Hur och var sker tillverkningen av skor? - Vilka rutiner har skoföretag när det gälThe essay investigates what meaning the United Nations Convention on the Rights of the Child should have to children in the shoe industry. To be able to answer this main issue the essay is divided into the following sub-categories: - How does the situation look like when it comes to child labour? - What is the United Nations Convention on the Rights of the Child? - Who is responsible for the obse

Denna uppsats behandlar identitetsskapande i förhållande till konsumtion. Vi har belyst hur skapandet av en identitet formas av en individs konsumtionsvanor, där vi valt att titta på det designersamarbete H&M, under hösten 2010, ingått med modehuset Lanvin. För att kunna få svar på detta har vi genomfört två kvalitativa metoder i vår studie bestående av fem intervjuer och en observation. De te

I denna uppsats har jag studerat vad den ekonomiska synen på fattigdom i FN:s Millenniedeklaration har för effekter på utveckling. Uppsatsen tar sin utgångspunkt i och har sin teoretiska förankring i FN:s Millenniedeklaration. Denna sätts i relation till den historiska utvecklingsteoretiska bakgrunden samt den nya tvärvetenskapliga synen på fattigdom som mer än ett ekonomiskt begrepp. Alternativa

The new building code was implemented in Sweden in 1994. This building code made it more possible to use solutions, not only standard but also alternative solutions, based upon analytical calculations to show whether the fire safety level in a building is enough or not. With computer programs and equations it is possible to dimension the type and proportions of the selected fire safety equipment.

The importance of fire and evacuation safety in institutional cares is the main focus of this report. It is written around seven work areas that should be considered to create a high or satisfactory safety level. The report shows that the safety of the patient is directly linked to the nursing staff, since the patient is likely to need assistance both in a situation of fire and in an evacuation si

Abstract Being a public authority, as the Swedish Vägverket, includes communication with youth. A lot of research is done concerning youth and its life conditions – they are the future and thereby important to understand. A common goal for public authorities of today is to cooperate to create more value for the citizen. The web service Körkortsportalen is a result of that. The research questions a

Tidigare forskning har utrett kopplingen mellan personalavdelningens ansvarsuppgifter och CSR. Hur CSR arbetet integreras i organisationen och hur den kommuniceras till de anställda är en viktig faktor när det gäller att skapa motivation. Syftet med denna uppsats att undersöka vilken betydelse ett företags CSR arbete har för de anställdas arbetsmotivation. Vidare hur intern-kommunikationen av dett

During the last decade, a new trend has emerged among several Latin American countries in changing their constitutions. The reforms have by many been welcomed, especially among the indigenous peoples who have, since the colonization of the continent, been marginalised compared to the rest of the population. Bolivia is the country who most recently changed its constitution, now with a big focus on

Kenya is a country with great differences between rich and poor. While almost half of the population in Kenya is living below the poverty line, the country in the early 1990’s began to democratize, with support by the people. This thesis’ aim is to examine income inequality and democratic legitimacy in Kenya. I will carry out a case study in which two theories about consequences of income inequali