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543 Uppsatser om Double taxation agreements - Sida 16 av 37

Klassikerns som verktyg : Gammalt stoff i en modern läromiljö

This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.

Utgör GATS ett hot mot folkbiblioteket? En idé- och ideologianalys av den svenska debatten.

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

Är Kinas upphovsrättslag förenlig med TRIPS-avtalet?

Since the beginning of the twenty-first century, China has captivated global attention due to its astonishing economic growth. This development has resulted in an enormous growth in foreign direct investments, as well as the country?s new role aseconomic super power. When joining the World Trade Organization in 2001, China agreed to adhere to the minimum requirements of the organization?s several multilateral agreements.

Hisskärna av skalväggar i höga byggnader : Ett alternativ till den platsgjutna kärnan

A common way to stabilize high rise buildings is to use an elevator core built of concrete. Today, we use to build these elevator cores of in-situ concrete. Precast concrete twin wall (double wall) is a semi-finished product that has become more common in recent years. This diploma work studies how the twin wall works out as structural elements in an elevator core. The work also shows some possible ways of designing twin walls and highlights some important parts of the design that will be vital to the stability of the building.    The result shows that it is important to think through where the element joints should be placed.

Privata Hyresvärdar : En studie om CSR på Växjös bostadsmarknad

When you talk with the municipal housing companies today there is a general view that theyare doing all the work when it comes to social responsibilities in the municipalities, theprivate landlords only have a focus on profit. The private landlords doesn't agree but says thatthey take a social responsibility, at the same time there is a difference in what socialresponsibility is. By looking at how the picture of CSR and its use is seen today we analyzewhy the opinions and definitions about social responsibility differ. We also look at CSR in itslocal adaptation in Sweden's special conditions at the same time as we compare it to CSR inEurope and the world. We thereby create an analysis of how CSR is perceived, prioritized anddeveloped in Sweden to see the root of the disagreements.In our study we show how different views and roles in the community influence the picture ofCSR in Sweden.

Sociala medier  : När kunden själv får välja

In recent years, more and more people have started to live double lives. Blogs, Facebook, YouTube and Twitter have created conditions so that we increasingly live virtual lives on the Internet. The gathering of people in this way entails both risks and opportunities for businesses. This study aims to explain how the phenomenon of social media has affected trade and service companies in a marketing and communication perspective. The idea for the essay came to us after we had observed how different behaviors in companies? concerning social media could vary a lot, and how we felt that this affected our personal view of the brands.

handel med utsläppsrätter : en del av lösningen på koldioxidproblematiken?

In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .

Ponies i Westport : En analys av narrativa aspekter i estetiska moddar

Detta arbete har fokuserat på spelarens uppfattning av estetiska moddar utifrån Mieke Bals taxonomi.Först beskrivdes den teoretiska grunden genom att förklara koncepten modd, Mieke Bals taxonomi, intertextualitet samt problematiken med Bal applicerat på visuella medier. Arbetets frågeställning sammanfattades som: hur förändras uppfattningen av ett spelnarrativ utifrån enbart estetiska förändringar och intertextualitet?För att besvara frågeställningen skapades en artefakt gjord under praktik på Double Zero One Zero baserat på deras spel The Westport Independent som ersatte representationen av karaktärerna med karaktärer från My Little Pony: Friendship is Magic. Därefter fick fem personer läsa artefakten och intervjuades enligt en semistrukturerad metod för att analysera deras uppfattningar.Resultatet visade på att även om Respondenten hävdade att detta var samma narrativ förändrades uppfattningen om den estetiska genren och karaktärerna. Därtill kunde det konstateras att deltagarna upplevde en annan tolkning av texten..

Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Vårdnadstvister : Beskrivning av vårdnads regler då det råder samarbetssvårigheter mellan ett barns föräldrar

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Isolerande och skyddande dubbelväv - Produktutveckling av ett kylande fodral

Denna rapport beskriver en produktutvecklingsprocess som behandlar utvecklandet av ett textilt material som isolerar och skyddar. Det textila materialet ska fungera till ett kylande fodral utan att förstöra dess funktion och behöver därför uppfylla en speciell kravspecifikation. Materialet ska isolera mot kroppsvärme, vara stabilt, skyddande och slitstarkt. Dubbelväv valdes tidigt i arbetet då det är ett enkelt sätt att kunna påverka det textila materialets egenskaper i form av material- och konstruktionsval, i en betydligt större utsträckning än i en enkelsidig väv. För att utveckla ett material med de efterfrågade egenskaperna har tester utförs och den metod som har använts är hypotesprövning.

"Jag letar efter tjuven så letar du kapsyler" : En undersökning om vad barn kan lära sig genom pedagogiska dataspel i förskolan

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Mindfulnessbaserad Rökavvänjning i Grupp: en explorativ studie

The aim of this study was to develop, implement and evaluate a mindfulness- and acceptance-based smoking cessation program in group (MRG). MRG was developed into an intervention consisting of 6 group sessions during 35 days including individual homework assignments. 8 of 10 participants completed the program. In order to evaluate the effect of MRG a quasi-experimental design with pretest and double posttest (second posttest at 1 month) was chosen. At second posttest, 50 percent (of 8 completers) were non-smokers, and the rest showed a decrease in smoking at a rate between 45 and 75 percent.

Kärnkraft : Ett arbete för drifttekniker?

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

Utomståenderegeln i 57:5 IL

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

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