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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 15 av 262

Rekonstruktörens skadeståndsansvar

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

Demokrati och lagprövning - Om rättfärdigandet av en positiv respektive negativ inställning till lagprövning som institution i demokratin

This essay concerns the issue of democracy and judicial review. The main focus is on the justification of both a positive and a negative attitude towards judicial review, and the values these justifications are based on. The analysis is made by textual analysis of four authors with different opinions of the subject matter: Robert Dahl and Jeremy Waldron who has a negative attitude towards judicial review, and Erwin Chemerinsky and Ronald Dworkin who are positive about it. In the analysis an analytic frame is used which consists of different dimensions and aspects of the problem of democracy and judicial review. The study shows that there are important differences in democratic values between a positive and a negative justification of judicial review.

?DET ÄR JU MYCKET HUR MAN SKA VARA FÖR ATT PASSA IN SOM TONÅRING, OCH DÅ SPELAR JU NORMERNA I MEDIA ROLL FÖR HUR MAN TYCKER OM SIG SJÄLV? -En studie om Tv´s påverkan för ungdomars identitetsskapande

In this thesis we have examined if some young people's identity is influenced by television programs. We chose to illustrate this from a gender perspective and have made use of social construction theory. We did group interviews with 13 youngsters, in three groups, to find out how much insight they had in what they watch, if they believe that they are affected and how they believe that gender roles in television programs often look. Our questions are: Does young people's identity take influence of the TV program? How? Creates a social construction of gender in the television programs that young people are watching? Is there awareness among young people on what they watch and how is this in this case out? Important to emphasize is that our results are not necessarily representative of youngsters in general when we only had the opportunity to interview a few.

Varumärkesrätten inom EU : - ensamrätten i konflikt med EG: s konkurrensregler och reglerna om fri rörlighet för varor

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.

Inlärning och öppet-fält aktivitet hos förskolebarn

The purpose of this study was to analyze the impact of learning on open-field activity among pre-school children varying from 3 to 5 years old. Altogether 25 children, 13 girls and 12 boys, entered the test from three different preschools in Dalarna. Six of these children represented the control group. The children were asked to learn 2 tasks, 1 visual memory task and 1 spatial constructing-kit task. Before, between and after the tasks, the children were allowed to move freely in the open field.

Öppen innovation och immaterialrätt ur ett anti-commons perspektiv

Syftet med arbetet var att undersöka hur olika reaktionsbetingelser skulle påverka syrgasdelignifieringen av en sur sulfitmassa. De betingelser som undersöktes var utbyte, slut-pH, viskositet och kappatal. Massan som användes kom från Nordic Paper Seffle och alkalit som användes var magnesiumoxid. Syrgasdelignifiering av massan gjordes  i autoklaver i ett PEG bad där tid, temperatur och alkalisatser varierades.Resultaten visar att alla utbyten låg mellan 90-97% och att även de mest aggressiva betingelserna bara gav en viskositets reduktion på 260 enheter, motsvarande 19% av den totala viskositeten.Slut-pH för syrgasavluten hamnade mellan 6,5-9,4 beroende på alkalimängd och temperatur under delignifieringen. Slut-pH minskade när mängden alkali hölls konstant men temperaturen varierades mellan 110-140°C.Kappatalet för massan kunde effektivt reduceras från ett startvärde på 23,4 till ett slutvärde på under 5 med en temperatur på 140°C, alkalisats på 10 kg/ODT och en tid på två timmar utan större förluster av vare sig viskositet eller utbyte.En ovanligt resultat som upptäcktes under arbetet var att delignifieringen tappade i effektivitet med ökad alkalimängd och detta samband gällde vid alla betingelser.En teori om detta kan vara att jonstyrkan i lösningen gör att fibrerna i massan drar ihop sig och att syrgasen får svårare att reagera med ligninet..

Statens rätt i konkurs : Lika rätt för borgenärerna?

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

Den polska lastbilschaufförens verksamhet : Att i Sverige betraktas som egenföretagare eller anställd och vad blir inkomstbeskattningskonsekvensen?

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

Rätten till naturaprestation : Bortfaller rätten efter det att ett långvarigt embargo har lyfts?

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

Från Tahrirtorget till ett(o)demokratiskt Egypten? : -Demokratins förutsättningar och utmaningar i Egypten, efter den arabiska våren 2011

The aim of this bachelor thesis is to through a theoretical analyze, investigate the conditions and the challenges for a consolidated democracy in Egypt from 1952 until after the revolution of 2011. The central question in this thesis is what opportunities and challenges are there for the democratic consolidation in Egypt, with respect to civic, political and economic conditions. How have the conditions developed between 1952 and 2011? How has the transition government/military government handled the central problems in the transitions phase after 2011? The theory used in this analysis is Linz and Stepans famous five arenas (the political society, the economic society, the civil society, the bureaucracy and the state of rule, whit focus on the three first). Through a qualitative case study we have analyzed the conditions in Egypt from 1952 to after the revolution 2011.The empirical material shows that the arenas in Egypt are both historically and current very weak, and they are not supporting democratic consolidation as they are challenged by several enormous problems.

Kastrering av smågris : bättre djurvälfärd med hjälp av farmaka

The castration of piglets is performed routinely all around the world. Most castrations are done without anaesthesia and analgesia, despite the fact that this procedure has been proved to induce acute pain and stress for the piglets. The procedure regarding castration of piglets is currently a hot topic of debate and an important political issue. The underlying issue is the boar taint which are highlighted in the heating of the meat after slaughter, which in turn can lead to reduced meat sales as it can be perceived as unpleasant for many consumers. The purpose of this study is to examine alternative drugs which may be selected in order to replace the practice of castration of piglets without anaesthesia, in light of improved animal welfare.

Inomföretagshandel : en deskriptiv studie av de gängse ekonomiska modellernas förmåga att förklara inomföretagshandel

This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.

Skadestånd vid otillbörlig inkassoåtgärd : en rättsdogmatisk respektive rättsekonomisk analys

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

Mellan lag och rätt : en rättsvetenskaplig studie av kommunala riktlinjer avseende ekonomiskt bistånd i Stockholms län

The purpose of this essay was to examine municipal guidelines regarding the administration of the social assistance, collected from 18 municipalities in the Stockholm-area to achieve a greater understanding on how they were constructed in respect to the legislation and how the language mediated their contents. The legal aspects of the social assistance was studied through a jurisprudential method in which the legislative history, texts of laws and case laws were examined. The empirical aspect of this essay was studied through a hermeneutical method and analyzed through theories of social constructionism and legal pluralism. The results from the jurisprudential study were also used to understand how the municipal guidelines were constructed in relation to the law. The results of this essay corresponded well with previous studies in this field where considerable divergences in the approval of social assistance have been established.

Intern Marknadsföring : En fallstudie inom ett tillverkande företag

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

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