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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 18 av 262

Kulturpolitiska tendenser i en nybildad region En studie av Västra Götalandsregionen

The role of cultural policy within the general political planning of a community can vary both historically and regionally. The aim of this study has been to explore the cultural policy plans, during the 1990's, in the recently formed geographical region of "Västra Götaland". This is a qualitative study, carried out during 1999, and based upon structured interviews with five representatives of the cultural-policy sector in the "Västra Götaland" region. In order to identify connections and tendencies in a more general social context the aims of the five representatives regarding cultural policy have been explored from the perspective of three cultural policy paradigms, namely Dorte Skot-Hansen, Olav R. Spilling and Göran Nylöf.

Vitesklausuler : En begränsning av ersättningsansvaret

Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

"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.

Avsändare Anonym : en kvalitativ undersökning om fenomenet nätmobbning ur skolpersonalens perspektiv

This study attempts to explore how schools? handles and prevents cyber-bullying among pupils. The purpose in this study was to investigate how the school staffs work in secondary schools with grades sixth to ninth. How do the schools discover, prevent and stop cyber-bullying? Do the schools? have any experiences of cyber-bullying? How do the schools work with anti-bullying concepts ? have the new phenomenon cyber-bullying affected and changed the schools´ anti-bullying work in connection with the guidelines and in relation to the "new technology"? This study attempts to examine how this is handled within several secondary schools with three different municipalities.

"Vattnet är slut!" : En studie om hur kriskommunikationen fungerade mellan involverade aktörer under vattenläckan i Kalmar 17-18 december, 2010

Introduction:During a crisis in the society, the communication from the responsible authorities is of big importance. This study shows how the authorities worked with their crisis communication towards the general public during the waterleak in Kalmar in december, 2010.Purpose:The purpose of this study is to investigate how the responsible authorities in Kalmar worked with their crisis communication during the waterleak and also how the general public perceived the crisis communication.Methodology:The study is based on a combination of a qualitative and a quantitative methodology. We begin to work with qualitative interviews with the responsible authorities to get information about the actual event and their work with the crisis communication towards the general public through the mass media. Then we investigate how the general public in Kalmar perceived the crisis communication from the responsible authorities and compare these two results.Conclusion:The study shows that there were several problems, both internally and externally, with the crisis communication from the responsible authorities during the waterleak. Although some people were dissatisified with the responsible authorities crisis communication, the majority were pleased and very satisfied with the information they got from the responsible authorities during the waterleak..

Underlag för en kommande rivning av J-huset på Akademiska sjukhuset i Uppsala : Generell planeringshjälp vid utförande av rivning

This report is about planning a demolition. The purpose of this report is that it should become a base for a demolition of house J at the Academic hospital in Uppsala, and also to make general help for planning a demolition. This report also contains a part about how a change in the work environment affects general people. The work started with studies of literature and design of the general part of the report and then continued with a practical study of house J. From the experience of the first two parts of the report a general help for planning a demolition was shaped.

Den arbetssökandes upplysningsplikt : En allmän avtalsrättslig princip påverkad av arbetsrättsligt skyddstänkande

The general contract law principle of loyalty between negotiators, in deliberation, leads to a duty of disclosure for negotiators. The extent of this duty of disclosure is influenced by many different factors; amongst others the type of agreement, the negotiators knowledge and opportunity of procuring knowledge. The general duty of disclosure is both a part of the contract law principle of loyalty between negotiators in negotiating a contract, and an indirectly statutory obligation, that, if neglected will lead to nullification of the agreement. The legislator has stated that the general contract law, Lag (1915:218) om avtal och andra rättshandlingar på förmögenhetsrättens område (avtalslagen), should be used to regulate negotiating of contracts, including the negotiation of contracts of employment. In arbetsdomstolens judging, additional factors have been weighed in, and the judgement is done also through the use of a concept taken from employment law, the concept of ?saklig grund för uppsägning?.

Den anglosaxiska trusten : En analys av en förmånstagares beskattningskonsekvenser av trustegendom som utgörs av aktier

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Slaget om Ungdomshuset i Köpenhamn - demokratiskt underskott eller utnyttjande av systemet?

This is an essay in Swedish on the subject of democracy and demonstrations of collective violence. The study is based on a conflict between the youth-house movement in Copenhagen and the state of Denmark - the city of Copenhagen. The focus is over the period December 2006 until January 2008 with reflection on the political movement around the youth-house from the 80's and onwards. This political movement roots back to the late 60's and especially the squatting movement, the BZ, of Europe which had a strong period in Denmark both in the 60's and the 80's. There is also a strong connection to other political movements of anti-fascism, anti-globalisation, queer activism and equal rights.

Neonate mortality in fallow deer (Dama dama) in relation to bed-site selection and habitat use

The level of neonate mortality in a free ranging fallow deer (Dama dama) population at the Koberg estate in south western Sweden was investigated using radio-tracking techniques. During this study a total of 36 fawns (17 ?, 19 ?) were captured and marked with vhf or gps radio collars; 12 fawns in 2008 and 24 fawns in 2009. The neonate mortality calculated by the Kaplan-Meier method was 23.6 % and the mortality caused by predation was low, since only 1 of 8 non-surviving fawns died from predation by red fox (Vulpes vulpes). The spatial behavior of the fallow deer neonates were examined at two different levels i.e.

Handledning vid framtagande av handlingar för Generalentreprenad

This term project addresses how to develop construction drawings for a general contract. The project contains supervision, including blue prints as support as needed.Apart from directions on how to carry out the actual work, the supervision also discusses regulations governing all construction drawings. The supervision is created as guide for similar projects.The construction drawings is a complete construction guide, hence it includes all construction drawings. In addition, a room description and a general description is included..

Dinosaurien. En animerad kortfilm om mobbning

Although I myself haven?t been bullied per say during my school years. I?ve sure been teased and occasionally felt left out. On the other hand ? who hasn?t? And that as well is my point.

Riskbedömning och riskhantering i samband med vägbyggen

The aim with this thesis is to investigate the risk management at the department Road construction, The National Road Administration Region Mälardalen. The aim is also to study how the risk management could be improved to better support the project leaders. Included in theses aims is to examine potential problems with the current risk management and to suggest changes. It is of utter importance to define the concept of risk, to study how risk can be measured and in which ways risk can be analyzed. In doing so, a literary study has be done and fourteen respondents has been interviewed.Risk is to be seen more as a concept than a quantity.

Patenträtt : En förbränningsmotors patenterbarhet

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Entreprenörens riskhantering i general- och totalentreprenader

Riskhantering i byggbranschen är ett sätt att identifiera, belysa och hantera risker som kan uppstå i ett byggprojekt. Det är en del i arbetet mot en god projektekonomi. Ett sätt att styra risker, förebygga skador och ekonomiska förluster, men även ett sätt att ta tillvara på möjligheter. General- och totalentreprenader är två vanliga entreprenadformer i Sverige idag. Entreprenadformen påverkar parternas risk- och ansvarsfördelning i ett projekt, där entreprenören har ett större åtagande och en större riskexponering i en totalentreprenad jämfört med i en generalentreprenad. Denna studie undersöker skillnader i byggentreprenörers riskhantering mellan de två entreprenadformerna.

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