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543 Uppsatser om Double taxation agreements - Sida 33 av 37
Tidsbegränsade anställningar : En internt komparativ undersökning av gällande rätt och dess faktiska tillämpning
The Employment Protection Act (1982:80; LAS) is one of the cornerstones of the labour law that regulates the relationship between employer and employee. The central rule as stated in 4 § LAS is valid for an indefinite term. LAS is a semi-optional law in accordance with 2 § LAS which facilitates deviation from the central rule.Temporary employment is dealt with in 5 and 6 §§ LAS, regulations and collective bargaining agreements. The purpose of the legislative change on July 12007 was to simplify the use of temporary employment and to make the law more predictable and easier to interpret. The previous law was unnecessarily difficult for the employer to know when to put into practice.
Undantagande av handlingar vid Skatteverkets revision
AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.
Delacroix och Orienten
My aim of this investigation has been to study Delacroix relation to the Orient, based on a number of key questions:What was specific for Delacroix oriental works?How did his oriental painting change and mature over time?How was Delacroix relation to the oriental discourse?The paper is divided into three parts: the time before his trip to Morocco in 1832, the trip to Morocco and the period after Morocco.Although many have wanted to see Delacroix as a revolutionary, he worked the whole time within, and dialogue with, the classical tradition. In Delacroix quest for renewal of history painting, the oriental works play an important role. In the period before his trip to Morocco the literary sources dominated. He constructed his own Orient in his studio.It is clear that Delacroix did not stood outside the oriental discourse.
Informationsutbyte vid konkurrentbevakning : Vilken information får inhämtas från konkurrenter och hur får det ske vid konkurrentbevakning i enlighet med artikel 101.1 FEUF?
Att upprätthålla en god affärsetik är viktigt för många företag, eftersom det skapar ett för- troende hos intressenter i olika led. För att inta en stark ställning på marknaden krävs även att företagen är konkurrenskraftiga. Ökad konkurrenskraft kan fås genom konkurrentbe- vakning, då information inhämtas från konkurrenter. Dock saknas det tydliga regler huruvida informationsutbyte omfattas av artikel 101.1 FEUF, som reglerar konkurrensbe- gränsande företeelser på marknaden.Kommissionen har meddelat att artikel 101.1 FEUF bör omfatta informationsutbyte, ef- tersom det kan påverka ett företags självständighet att ta beslut. Detta har även fastslagits av domstolen och artikeln måste därför anses omfatta informationsutbyte.
Policies affecting the competitiveness of dairy production in Sweden, Denmark and Germany
Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.
Små designbyråers förmåga till tillväxt på en föränderlig marknad
Marknaden för designbyråerna kan beskrivas som förändrad utifrån globaliseringens effekter, den krympta nationella marknaden och designbyråernas minskade upptagningsområde. De för uppsatsen utvalda objekten får problem då det som de erbjuder idag inte räcker. För att på ett konkurrenskraftigt sätt bemöta de nya förändringarna på marknaden och i omvärlden krävs ett erbjudande som levererar något utöver själva produkten eller tjänsten, vilket då i denna uppsats ses utifrån designbyråns organisatoriska form. Objekten i uppsatsen utgörs av små designbyråer som är enmansföretag.Avsikten med denna uppsats är visa för verksamheter som de undersökta objekten eller liknande verksamheter hur dessa kan verka på marknaden och skapa långsiktig tillväxt. Detta ses utifrån deras marknadsföringsstrategier som ur ett organisatoriskt perspektiv analyseras och utvärderas.Uppsatsen görs utifrån en kvalitativ flerfallsstudie där ansikte mot ansikte intervjuer genomförs med tre stycken designbyråer.
Allergi - en påminnelse om vårt ursprung : en kvantitativ enkätundersökning över förekomsten avallergier bland studenterna på Gymnastik & idrottshögskolan i Stockholm
Aim - To investigate the prevalence of allergies among students at The Swedish School of Sport and Health Sciences (GIH) in Stockholm and relate it to factors that previous research in this area found to influence the risk of developing allergic diseases.- Can Hygiene Hypothesis or more specifically the relationships of family structure, socioeconomic status and the degree of overcrowding explain the existence of allergies among students at GIH?- Can the prevalence of allergies among students at GIH be explained by any of the known relationship for the prevalence of allergic diseases this study has taken into account?Method - Quantitative survey of students at GIH in the fall of 2013.Results - 214 students from The Swedish School of Sport and Health Science participated in the study, with representation from the first - and last - year students of all educational programs. More than twice the proportion of those diagnosed respondents said that their mother smoked during pregnancy or while they were breast-fed compared with the same group of respondents with no allergic diagnosis. The correlation is not statistically significant (p -value: 0.054). The majority of respondents with an allergic diagnosis indicated that their home mopped once a week or more for most of their childhood, while the majority of respondents with no allergic diagnosis stated that their home mopped less often.
Ger tillägg av ARB till redan pågående behandling med ACE-hämmare hos hjärtsviktspatienter bättre hälso- och kostnadseffekt?
Heart failure is a condition where the heart is incapable of providing adequate blood supply to different organs in the body. The underlying causes of heart failure is some kind of disorder in the heart function, and require careful diagnostics. The basic symptoms that arise from heart failure is difficulty in breathing, that aggravate when lying down, and fatigue. The patients? symptoms and impaired quality of life can be in different stages depending on the severity of the heart failure.
Kontrollstyrsystem och Organisationellt Lärande : en sambandsanalys
Organisationer har under lång tid fått symboliseras av en pyramid som styrs från toppen av en person som besitter makten. Men att styra och kontrollera organisationer på ett sådant sätt fungerar bäst i okomplicerade situationer. Under senare års internationalisering verkar organisationer idag inom många olika typer av miljöer och omgivningar som ständigt förändras. Detta har medfört att det blivit mer komplicerat för organisationen att skapa och bibehålla sin kontroll. För att erhålla den organisationella kontroll som krävs i dagens organisationer använder dessa sig av olika kontrollstyrsystem.
Offentlig upphandling och Kundval : Hur skall kundvalsmodellen tillämpas i förhållande till lagen om offentlig upphandling?
Det generella syftet med detta examensarbete är att utreda om kommuner och landsting kan frångå upphandlingsregleringen vid tillsättningar av kundvalsföreträdande tjänster, vilken påverkan kundvalssystem har på mindre oetablerade företag samt hur detta påverkar det traditionella upphandlingssystemet. I samband med att två nya EG-direktiv på upphandlingsområdet inte implementerats i svensk rätt inom den angivna tidsfristen, belyses frågan ur både ett de lege lata- och de lege ferendaperspektiv.Uppsatsen uppdelas i tre sammankopplade avsnitt där det första utgör bakgrund för studien. I det andra kapitlet påvisas gällande rätt utifrån ett deskriptivt förhållningssätt för att i det tredje penetrera kundvalssystemet utifrån ett mer praktiskt, analyserande, perspektiv. Denna sammanställning har utmynnat i följande slutsatser.Kundvalssystem har sedan starten i början på 1990-talet utvecklats till att bli ett användbart alternativ till traditionella upphandlingsförfaranden och till stor del har frågan om laglig tillämplighet förbisetts. För att upprätthålla ett rättssäkert förfarande bör sannolikt officiella procedurregler skapas för att undvika en splittrad kvalitet och en olikartad bedömning mellan de olika kommunerna och landstingen i Sverige.Ett ökat entreprenörskap kan resultera i högre kvalitet och ökad effektivitet, som i förlängningen genererar lägre kostnader.
Decemberkompromiss eller Januariförlovning? : - en komparativ studie av svensk och finsk avtals- och arbetsmarknadsstruktur, reglering kring kollektivavtal samt reglering kring stridsåtgärder och sympatiåtgärder.
Declining union memberships are a fact in both Sweden and Finland. At the same time, the autonomous labour market parties and the high membership rates are the most significant factors for the two countries compared to Europe and the rest of the world. These two factors have in turn been developed and strengthened since the beginning of the twentieth century. By autonomous labour market parties I refer to the fact that the labour market parties themselves through collective bargaining are agreeing on the labour market conditions, without interference from the government.This paper is therefore taking it's stance in the question of what happens with the autonomous labour market parties when the membership rates are in decline. With this in mind, this paper describes the judicial development, the collective agreement and labour market structures, the legal consequences of collective agreements and the opportunities of industrial and sympathy action in both Sweden and Finland. The two countries' systems of labour law have caught some negative attention, hence two of the most discussed cases of recent years are given some attention as well. The collective judicial conditions are very similar in both Sweden and Finland regarding the labour market main actors' collaboration, the collective agreement structures and legal consequences and the opportunities of industrial and sympathy action.
Framtagning av beräkningshjälpmedel för tvärkraftbelastade förband med förbindare av metall.
The governing set of regulations for structural engineering in Sweden used to be Boverket, BKR. However in the beginning of the 21st century a changeover to new regulations, the Eurocodes, started.The transition was completed in year 2011 when the Eurocodes became the mandatory design work policy for all countries within the European Union. The Eurocodes were implemented to simplify and remove potential barriers to trade that may exist when countries have different design rules. Since the changeover it has been important for all construction companies to update their knowledge base and their design software.When comparing the two calculation processes they seem similar, but there are a couple of differences worth noting. With the new regulations, engineers will find that the process when designing joints in timber structures has changed. What used to be a fairly easy and straight forward calculation procedure has now become tedious and time consuming.The objective of this degree project is to present a product, a dimensioning tool that will help structural engineers when computing lateral load carrying joints in timber structures.The degree project is made up of two parts where the first part is the written report describing the background and theory behind load carrying computations. The second part of the project is the actual dimensioning tool which includes several worksheets in Microsoft Excel. The program treats single and double shear connections of the following:Nail jointsScrew jointsSteel plates (thick and thin types) The user can edit the following parameters:Type of plate/ number of shearsStrength class of timber membersMember and plate sizeType of fastenerDiameter of fastenerLength of fastenerYield moment of fastenerkmod and partial factors for design load carrying capacityThe dimensioning tool was created and developed in collaboration with structural engineers at the company Byggteknik AB.
Bosättning, agrarkris och fäbodväsende : vegetations- och markanvändningshistoria i Läde, Dalarna
By using pollen analysis, 14C-dating and historical sources, I studied the history of vegetation and land use at an abandoned forest settlement near the Lade summer farms in the parish of Mora, Dalama. The aim of this paper is to investigate the agricultural establishment and development, the effects of this on forest vegetation, and the origin and development of summer farming.
The analysis of pollen in a peat core revealed that a settlement was established at Lade around 1000 AD. Cereal cultivation, hay-making on the mire and extensive forest grazing were intro-duced as a complete agricultural system. Pollen analysis and the presence of ancient fields suggests that cultivation took place on permanent fields. Barley was the main crop, but rye and hops/hemp were also grown at the settlement.
EC Legal Regulation of the Insurance Market; Challenges of Integration
Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively.
The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.
Användbarhetsutvärdering av det lätta sandwichmaterialet Hybrix för bilkarossapplikationer
This M.Sc. thesis is a material application evaluation commissioned by the advanced body engineering department at SAAB Automobile AB. The purpose of the thesis is to evaluate implementation of the innovative sandwich design material Hybrix into an automobile body. Today the most commonly material used in the body is galvanized steel sheets and by shifting material to Hybrix several problematic issues have to be dealt with. Hybrix is an innovative sandwich sheet that inherits thin stainless steel face sheets and a stainless steel fibrous core.