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619 Uppsatser om Fiscal principles - Sida 21 av 42

EN REN KONFLIKT, OM REN, VIND OCH MALM En normativ studie om samernas r?tt till mark under den gr?na omst?llningen

This study aims to unravel if it should be accepted to use natural resources in the Sami reindeer grazing area for the green transition. Mines, wind parks, and other infrastructure in the reindeer grazing area create problems for the reindeers which makes it difficult for the Sami to proceed with this traditional practice. While the Sami people have right to practice these customs the minerals and land which in it lies could be crucial to successfully go through the green transition in Sweden and the European Union as well. To answer the question: Should it be acceptable to use natural resources in the Sami reindeer grazing area to accomplish the green transition? a reflective equilibrium will be applied to the principles of egalitarianism and collective rights.

Kvittningsrätten inom fållan : En analys av reglernas förenlighet med den skatterättsliga neutralitetsprincipen

Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades.Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget.

Kriget mellan Hizbollah och Israel 2006 : framgång genom krigföringens grundprinciper?

I juli 2006 utbröt krig mellan Israel och Hizbollah i södra Libanon. Erfarenheterna från historien visade på att Israel borde kunna gå segrande ur kriget, men utgången blev en annan. Hizbollah nådde framgång och Israel misslyckades med sin militära kampanj trots övertag i luften och i militära resurser.För att förstå hur Hizbollah nådde framgång i kriget utifrån militärteoretiskt perspektiv så har denna uppsats till syfte att analysera det faktiska agerandet genom tre av krigföringens grundprinciper kraftsamling, överraskning, handlingsfrihet och doktrinen ?Hizbollahs 13 punkter för krigföring? genom krigföringens samtliga sju grundprinciper.Analysens resultat visar på att genom sitt agerande så uppnådde Hizbollah krigföringens grundprinciper kraftsamling, överraskning¸ handlingsfrihet och i sin doktrin finns samtliga sju av krigföringens grundprinciper representerade. Dessa visar att Hizbollahs framgång i kriget kan vara ett resultat av att de planerat och agerat efter krigföringens grundprinciper..

Mellan råd och praktik ? en studie av åtta folkbiblioteks digitaliseringsprojekt

This master?s degree thesis stems from the new possibilities that digitization offers preserving and increased public accessibility of our cultural heritage, but also how a lack of co-ordination and standardization may result in short-term projects and lack of quality. The purpose of this thesis is to examine a selection of public libraries? digitization projects. The two questions posed are:How does a selection of public libraries conduct their digitization projects concerning a) goals and objectives, b) execution c) what resources they encompass?How well does their work agree with the recommendations that exists for goals, objectives and execution?To answer the questions interviews were conducted with persons in various ways involved with the digitization projects.

Barnets bästa i skolan

The United Nations Convention on the Rights of the Child (UNCRC) was ratified by Sweden in 1990. Among its principles is devotion to the best interests of the child (article 3). This principle is hard to define, and it is difficult to find studies on how children express themselves about how the convention should be realized. The Swedish government wants local councils to introduce routines that follow the proposed rights. The Swedish school system is an important arena where UNCRC?s rights can be put into practice.

Ledarskap och relationer vid implementering av lean i sjukvården: en utveckling av yrkesidentiteten

The aim of this case study was to investigate the role of leadership and interpersonal relations among staff during implementation of lean at a University Hospital in Sweden. The 15 respondents were leaders and staff members from different wards and clinics, who had started working according to lean principles. One of the methods used was explorative, low structured interviews. Other methods used for gathering information about the case was attending lectures about lean healthcare at the hospital, part-taking in the lean game and reading articles about lean and the implementation in both daily press and on the intranet of the hospital. The results showed that an open and accessible leader that coaches his/her staff and supports their work, helps the staff to develop a lean identity.

Mellan tvång & frivillighet : Förebyggande insatser i LVU

The purpose of this paper is to determine the established law and make researches into non-institutional compulsory care (?mellantvång?) paragraph 22 The Care of Young Persons (Special Provisions) Act (from now on called LVU) and examine whether the administration of the law is in harmony with the best interests of the child.This paper combines two methods : traditional judicial method and a social science method. In the juridical part the sources of law have been studied and in the social sciences part semi-structured interviews have been conducted with five respondents. The theoretical framework consists of ideas and theories about the best interests of the child, a concept which is one of the UN Convention on the Rights of the Child's core principles.This study shows that the legislator has identified a problem and an existing need and found a solution to this by introducing a non-institutional compulsory care, paragraph 22 LVU. The problem is that Social Services do not make use of the restraint.

Jämkning av skadestånd och ansvarsförsäkringar

Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before liability insurance had the extension it has today, 97 % of the Swedish populations is covered by liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities.The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages.

Ne bis in idem : Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

Omedelbart omhändertagandeenligt 6 § LVU : -en granskning utifrån ett rättssäkerhetsperspektiv

The main purpose of this study was to examine how social workers interpret and legally practice the 6 § LVU (Care of Young Person´s Act) in regards to legal cer-tainty. The papers intention was to investigate and describe the legal scopes limits and deficiencies, linked to practical social work. The study was composed on a legal dogmatic method which implies to examine the law and its elaboration. The investi-gation was based on different court rulings of care of youths according mostly to 6 § LVU. Perusal and interpretation of the rulings have been necessary in order to clarify the issues.

Utredning och implementering av en prototyp för integration av Prevas FOCS och ABB 800xA

ABB and Prevas have initiated a collaboration to sell a system to optimize steel industry furnaces, called FOCS. The purpose of this thesis is to investigate possibilities for integrating Prevas FOCS and ABB 800xA.The result of the investigation is used for an implementation of a prototype of the integrated system. The study shows a general method that can be used when implementing two software systems. The prototype of the integrated systems is made with usability principles in mind. This is a very important aspect in order to create a good working environment for the operators of a steel plant.

PION Patientinformation on-line en brukarorienterad utvärdering

During the past decade, consumer health information-centers have been developed at the hospital libraries in Sweden in order to meet the increasing demand from patients and their relatives concerning consumer health information. In 1993, the hospital libraries in Falun, Västervik and Karlstad launched a consumer health information database called PION. The aim of this Master's thesis is two-fold. My first aim is to describe and discuss the principles of user-oriented evaluation. In my attempt to convey the theoretical discussion into the everyday life of librarianship, my second and most important aim is to conduct a user-oriented evaluation of the database PION.

Bildåtervinning för alla: Att tillgängliggöra bildsamlingar för en bred och ickespecificerad användargrupp.

This essay is a survey of thirteen user studies performed in the field of image retrieval. The purpose is to try to distinguish principles that should be kept in mind when wanting to make image databases available for a wide and varied group of users. The essay tries to answer two questions, namely: Are there any results in accordance among the different studies? What in the user studies should be considered when it comes to how content description, interface and functions for searching can be designed when creating systems for image retrieval? Each study is first reviewed on its own, and then a comparative analysis of all the studies is carried out. Derived from the result of this analysis, the conclusion is presented in the form of a row of suggestions to which aspects are to be suitably included in the design of image databases.

?men kan vi inte hjälpas åt då? : en intervju med fem socialsekreterare om samarbete inom socialtjänsten

The aim of this study is to illustrate, and analyze how social workers are able to more effectively pursue operative possibilities within their own particular organizations. The main question concerning this issue is: How are social workers, working within the same district organization able to realise any potential for co-operation with other social workers, in different locales and units, yet working within the same organization? Following on from this question, further issues arise such as: 1. How do the varying demands of the clients affect the workload of the social worker? 2.

Japansk trädgårdsdesign i Sverige : en förlorad känsla

This is a BA thesis in landscape planning at the Swedish University of Agricultural Sciences in Alnarp. The purpose of the thesis is to investigate why Japanese gardens, created in Sweden, often lack the feeling connected with Japanese gardens. The thesis includes a short study of Japanese history, spanning from the Middle Ages to the 19th century, to create a mild understanding of how the Japanese society changed, due to political, religious and cultural influences. The traditional Japanese garden styles, developed during this period, have been concisely compiled separately to create a homogeneous image of each style. In order to display opposite views of garden design in the European garden styles, some of the european styles have been concisely compiled as well. To produce a higher level of understanding of the Japanese garden, a consice compilation of the fundamental design principles has been included, as well as variuos types of decoration typical to the Japanese gardens, since the miss-use of these is a certain way of losing the feeling of a Japanese garden. The thesis is concluded by a consice compilation of possible reasons as to why the feeling connected with Japanese gardens is absent, as well as some attempt to include the feeling in the Swedish versions of Japanese gardens..

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