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4262 Uppsatser om General anti-abuse rule - Sida 29 av 285

Källskatt i ett EU-perspektiv : Diskriminering inom nationell rätt?

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Jämförelse mellan gamla PBL och nya PBL : Med fokus på bygglovets överklagande och möjlighet att vinna laga kraft

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

Mellan förskola och hem- villkoren för 15-timmarsbarnen i Ängelholm

Med denna studie har vi som avsikt att skapa en förståelse om hur villkoren ser ut för 15-timmarsbarnen i Ängelholm. Vårt tillvägagångssätt handlar om att använda enkäter och intervjuer för att besvara våra frågeställningar. Våra huvudsakliga frågeställningar handlar om hur pedagoger ser på sitt pedagogiska uppdrag gällande 15-timmarbarnen, hur föräldrar till dessa barn ser på sitt barns förskolgång och hur politikerna ser på bestämmelser kring 15-timmarsregeln..

Ändringarna i expropriationslagens ersättningsbestämmelser : Har lagändringarna lett till några effekter för Trafikverket?

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Teknisk förstudie för bearbetning med industrirobot

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

De-Icing Management Tool V2 : Utveckling av grafiska gränssnitt till ett system för hantering av avisning

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Coping och upplevd stress hos framtida poliser : en jämförande studie av stress bland studenter på polishögskolan och studenter på universitetet

The purpose of the following study is to examine whether or not differences can be found between a group of aspiring police students (N=59) and a student group (N=20). Comparisons were made between the following variables: general illhealth, subjective experienced stress, trait anxiety and the three coping strategies, which are emotion focused coping, problem focused coping and seeking social support. In addition the results were compared with former research on the general illhealth and trait anxiety of the police students with that of a group police officers with several years of experience (N=69).The result of this showed that the police students had a significantly better level of general than the studentgroup. Several positive relations between the variables were found, among others between illhealth and trait anxiety, subjective experienced stress and trait anxiety and also between different types of coping strategies and subjective experienced stress..

Arboga möter miljöutmaningar och klimatförändringar

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

Mina tankar eller dina? : psykiskt välbefinnande hos avhoppare från sekter i relation till psykiska övergrepp i rörelsen

Syftet med studien var att se om psykiskt välbefinnande hos avhoppare från sekter är relaterat till förekomsten av psykiska övergrepp i den rörelse som lämnats samt att undersöka hur avhoppares psykiska välbefinnande ser ut. Deltagare var 57 avhoppare från åtta olika religiösa rörelser i Sverige. De rekryterades huvudsakligen genom hjälporganisationer för avhoppare och deltog genom att svara på frågor via ett nätformulär. Resultaten visade att högre förekomst av psykiska övergrepp, mätt med GPA-skalan, var relaterat till sämre psykiskt välbefinnande, mätt med CORE-OM, vilket var enligt hypotesen. Det fanns däremot inte något samband mellan psykiskt välbefinnande och antalet år i rörelsen eller antalet år sedan avhoppet.

Asymptotiska egenskaper för Lanczosspinoren

Asymptotically flat spaces are widely studied because it is one natural way of describing an isolated system in general relativity. In this thesis we study what happens to the Lanczos potential at spacelike infinity in such spacetimes. By transformations of the Weyl-Lanczos equation, we derive expressions for the limiting equations on both the timelike unit hyperboloid, and the timelike unit cylinder. Finally the Newman-Penrose formalism is used to get a component version of the equations..

Uttorkning av Betong

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.

Generell hänsyn vid avverkning : påverkan av dispens från sexveckorsregeln samt skogsägares kunskap, tankar och åsikter

The forests in Sweden have, for a long time, been managed intensively. This has led to even-aged stands with few tree species and a lack of dead wood. Therefore, general conservation measures in connection with regeneration felling are important in order to promote biodiversity. Inventories carried out by the Swedish Forest Agency, however, show that about 25 % of the felled area does not reach the level of the Forestry Act, regarding general conservation measures. The aim of my study was to see whether exemptions from the six week notice of reporting regeneration fellings (the Forest Agency demands a report six weeks in advance of fellings), affect the results of the general conservation measures taken.

Kvinnors drivkrafter för att lämna en kriminell livsstil : val, uppbrott och förändring

The purpose of this essay is to analyse the descriptions of young girls' experiences of internet contacts, which have led up to sexual abuse. The aim is to give additional understanding and knowledge concerning grooming.       Grooming means that somebody gets in contact with someone else with the intention of committing sexual violations at a later stage. In most cases this concerns adults who contact children. We have chosen to confine ourselves to focusing on the grooming on internet that has happened to girls. By means of thematic analyses of texts from the books Jag kände mig speciell, grooming på internet, 2012 and Alexandramannen, vår tids största nätsexhärva, 2009, we have found certain themes and linked them up with previous research-work and also theory of social psychology.

En komplicerad balansgång : familjebehandlares upplevelse av sin roll i arbetet med familjer i hemmiljö

The purpose of this essay is to analyse the descriptions of young girls' experiences of internet contacts, which have led up to sexual abuse. The aim is to give additional understanding and knowledge concerning grooming.       Grooming means that somebody gets in contact with someone else with the intention of committing sexual violations at a later stage. In most cases this concerns adults who contact children. We have chosen to confine ourselves to focusing on the grooming on internet that has happened to girls. By means of thematic analyses of texts from the books Jag kände mig speciell, grooming på internet, 2012 and Alexandramannen, vår tids största nätsexhärva, 2009, we have found certain themes and linked them up with previous research-work and also theory of social psychology.

Respektera mig, lyssna på mig : En studie om missbrukande kvinnors upplevelser av bemötande från samhälle och nätverk

Syftet med denna kvalitativa studie var att undersöka missbrukande kvinnors tankar kring och upplevelser av samhällets och nätverkets bemötande samt attityder till kvinnligt missbruk. För att besvara uppsatsens frågeställningar genomfördes fem intervjuer med kvinnor som missbrukat främst alkohol. I analysen granskades resultatet utifrån genusperspektiv, stämplingsteori samt teorier om bemötande. Då det inte fanns någon tidigare forskning som direkt berörde studiens syfte användes närliggande forskning. Den tidigare forskningen visade att män och kvinnor i vårt samhälle bemöts på olika sätt.

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