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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 38 av 262
Vinsten av att tro på andra verkligheter
Samtidigt som traditionella religioner är på tillbakagång vänder sig allt fler människor till den magi och mysticism som kännetecknar new age. Forskningen har hittills närmat sig detta fenomen genom korrelationsstudier, demografiska kartläggningar och analyser av vad new age-anhängare tror på. I denna explorativa, induktiva studie berättade i stället fem kvinnor i halvstrukturerade intervjuer om vad deras new age-tro betytt för dem. Koncentrering av bärande utsagor i dimensionerna betydelse, tro relaterad till icke-tro, kunskapskällor och ontologi genererade fyra faktorer: existentiell trygghet som skyddar mot osäkerhet under livets gång och hämmar ångest inför livets oundvikliga slut; upphöjdhet genom insikter och medvetenhet som icke-troende saknar; antiintellektualism som betonar känslor och intuition på bekostnad av förnuft och logik; relativism som stipulerar att var och en har sin egen sanning. En funktionell modell som tydliggör hur faktorerna relaterar till varandra diskuteras, liksom resultatets integrering i ett teoretiskt ramverk och riktlinjer för framtida forskning..
Handelseffekter i Myanmar efter inträdet i ASEAN
Myanmar?s entry in Association of South Eastern Asian Nations (ASEAN) in 1997 brought about several economic and social changes. One important change is tariff reduction through the Common Effective Preferential Tariff (CEPT-scheme), which increased Myanmar?s export to countries outside the ASEAN. The increase in exports facilitated trade creation and investment creation for Myanmar.
Datoriseringen i samhället : Äldres upplevelser
As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.
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.
Felansvar vid aktieköp. Kan felansvaret påverkas av en aktieposts storlek och säljarens totala innehav i bolaget?
This Master?s thesis aims to study how the concept ?youth? is understood and used in papers and publications about public libraries, written at The Swedish School of Library and Information Science from 1972 to 2002. It does this by answering three questions: Firstly, how is the concept ?youth? formulated in papers and publications at SSLIS from 1972 - 2002? Secondly, has the concept ?youth? changed in the analysed texts during the chosen time and, if that is the case, what constitutes this change? And, finally, what types of consequences for the understanding of the users can this have for the writers and readers of these texts? Discourse analysis is used to analyze how this concept is constituted, transformed and understood. Among the things studied in the discourse analysis is the interdiscursivity and intertextuality of the texts, as well as the meaning of the word, the wordings and modality of the analysed texts.
Åldern i fokus : En studie om hur svensk rätt påverkas av EG-rättens reglering av åldersdiskriminering i arbetslivet
Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.
Flickor och pojkar i barnbokens värld: en studie om genus
The purpose with this qualitative text analysis was to study how the sex roles of children are presented in children's books published in 2004 in comparison with children's books published 1972-74. The focus was to find patterns and differences. The study embraces eight books intended for children aged 5-9.The main results of the study showed that the girls were described to have a greater bent to take care, while the boys in general were more aimed to perform and achieve. In both today's and the books from the 70´s, the boys were described as aggressive and independent and the girls were often looked upon as princesses by fathers and boys. Violent rowdy behaviour was the essential thing among boys in especially the books from the 70´s.
Skyddet av en camp vid internationella insatser mot komplexa hot
The thesis demonstrates protection solutions that can be suitable for a camp during internationalmissions in order to resist complex threats. The threats could consist of small arms, machineguns,RPG 7, anti armour missiles, mortar, artillery, HPM-weapons, car bombs, biological and chemicalweapons as well as sabotage and theft. It?s not the technology itself that makes the threat scenariocomplex it?s the way the opponent acts during the operations. The opponent acts usually incivilian clothes and therefore he is difficult to distinguish from other civilians.
Ayatollah Khomeini : I ljuset av imam Alis esoteriska läror om rättvisa och politisk makt, i Nahjul Balagha
The gathered texts and letters from Ali Ibn Abi Talib, found in the book Nahjul Balagha,constitute one of the most important writings of Shiite Islam, next the hadits and the Quran.Imam Ali´s ethics and moral approach in Nahjul Balagha, is considered by imam Ali, to beseen as a guideline for both individual purposes as for any kind of governance. The esotericteachings, about truth and justice in Nahjul Balagha, should therefore probably have been of agreat concern to Ayatollah Khomeini and the Islamic revolution.This essay will from an deductive approach, on a relatively contemporary historic event, try toanalyze Ayatollah Ruhollah Khomeini´s interpreting on imam Ali´s texts and preaching inNahjul Balagha. The Islamic revolution, as the Islamic Republic of Iran, led by AyatollahKhomeini, was confirmed as both brutal and violent. My ambition in this essay, will there forconcern a possible interpreting on justice and political rule, from Ayatollah Khomeini and theIslamic Republic of Iran, on imam Ali´s teachings in Nahjul Balagha..
Twitter och nyhetsrapportering : En studie om Twitters roll för journalism och kommunikation
Since the emergence of social media websites as an established part of our society, the landscape ofcommunication has undergone dramatic changes. Especially in the field of journalism, the impact ofsocial media websites, such as Twitter, has been the subject of discussions about the actual partsocial media play in communication and news reporting. The general opinion has been that socialmedia has revolutionized the way we communicate and that a shift in power is taking place as themasses now engage in, and affect, our societies way of spreading information. This study is acritical discussion about whether Twitter in particular, and social media in general, has affected thejournalistic field in the extent that many claim it has. By comparing theories about traditionalmedia, such as television and newspapers, with recent studies about Twitter, we conclude that it isto early to establish the role of social media.
Konfliktundvikande eller trygg vid det jobbiga samtalet? : En kvalitativ studie om chefers upplevelser av hur kunskaper från deras tidigare utbildningar kan tänkas påverka deras ageranden vid konfliktrelaterade samtal med medarbetare
Arbetsplatskonflikter är ett svårt ämne som tenderar att resultera i konsekvenser för både anställda och chefer i organisationer. Då jag anser mig ha upplevt en osäkerhet och frustration hos chefer när de ställts inför konfliktrelaterade samtal, funderade jag över hur det kunde vara möjligt att till synes välutbildade chefer agerade på sådant sätt. För att närma mig en förståelse i fenomenet valde jag att genomföra en studie av chefers subjektiva uppfattningar om hur deras utbildning fungerat som stöd vid konfliktrelaterade samtal med medarbetare. Samt att undersöka hur chefernas upplevelser och agerande kan tänkas ha påverkats av utbildningen. Eftersom att chefernas egna upplevelser var av intresse, genomfördes kvalitativa intervjuer.
Modernistiska och postmodernistiska aspekter av konst i offentlig miljö : En komparativ studie
This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.
Hon är inte arg, hon är bara stressad! : En studie om hur lärare i förskolan upplever stress i sin arbetsmiljö
In January of 2014 a newly founded company held a press conference in central Stockholm. The purpose of the conference was to inform about Lexbase, the largest database on the Internet with legal information about the Swedish general public. The aim of this particular paper is to use news reports about Lexbase as material to identify the theses and their types presented in Swedish newspapers, and to examine the ideology constructed and presented by the theses in the said news reports. The questions asked in the paper are 1. What the distribution of different theses looks like and is there a type of thesis that more often invokes an implicit argumentation? 2.
Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder
It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.
Cykelparkeringsplatser : Grundläggande principer för planering, lokalisering och utformning
This bachelor thesis is about illustrating the fundamental principles for planning, locatingand designing bicycle parking spaces. The study aims to give an understanding of theneed and demand for bicycle parking spaces today, as well as to determine how these canbe met according to different theories. The study also aims to investigate the issue withincorrectly parked bicycles, which occurs frequently in the cityscape and therefore createsan obstacle in street spaces.An observational study on the new bicycle lots along Götgatan was conducted in orderto analyze how the theories of bicycle parking spaces are applied in practice. Cyclistswere then interviewed in order to obtain a deeper understanding of the cyclists? revealedpreferences.