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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 5 av 262
Upplevelse av fotfunktion : efter konservativt behandlad hälseneruptur
Background: Previously research shows that people treated conservatively can have reduced foot function after Achilles tendon rupture. However, there are few qualitative studies in the subject, so this essay is written to provide a deeper understanding of how these people feel about their foot function one to two years after the injury.Purpose: Investigate how people perceive their foot function after conservative treatment one to two year after Achilles tendon rupture and if they have an avoidance behavior in their everyday lives.Method: Four people who suffered from Achilles tendon rupture participated in this qualitative study. The study was conducted with semi-structured interviews, which in turn were processed using qualitative content analysis.Results: The perceived foot function is today varied in terms of mobility, strength and pain according to the participants. They feel difference in their everyday life in comparison with before the injury. It appears that participants have avoidance behavior when it comes to the situation of injury.
Regler är till för att brytas
A purchase decision can be seen as a multifaceted context that raises many unanswered questions. Understanding the consumer's evaluation of alternatives is complex and should be studied at a deeper rather than wider scale. There is a problem for retailers to understand how the consumer manages a purchase decision in a retail setting with durables goods that generates a higher effort. The aim is to describe the decision rules used by the consumer and how they are expressed in this context. A better understanding of which ones they use and how they are conveyed will help retailers to create effective marketing solutions that generate positive outcomes as increased profitability and customer satisfaction.
Undantagande av handlingar vid Skatteverkets revision
AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.
"Vi beklagar att politisk censur förekommer i Sverige" : en retorisk analys av Sverigedemokraternas strategier vid lanseringen av deras valfilm 2010
I valupptakten hösten 2010 fick Sverigedemokraternas två valfilmer oerhört genomslag i media, och hade inte mindre än en halv miljon visningar på Youtube, på bara några få dagar. Denna här uppsatsen undersöker vilka strategier som ligger bakom ett sådant genomslag i media. Frågeställningen försöker besvara vilka verklighetsbeskrivningar som TV4 respektive Sverigedemokraterna (SD) ger i sitt pressmaterial angående lanseringen av SD:s två valfilmer, och vad de får för effekter.Uppsatsen analyserar nyckelord som används, vilken ram de sätter på situationen och om SD använder sig av anti-etablissemangsstrategin. Den diskuterar också omkring problemformuleringsprivilegiet, det vill säga att den som formulerar frågeställningen alltid äger tolkningsföreträdet till den.Uppsatsens slutsats är att SD:s strategi vid lanseringen av valfilmen var att synliggöra och förstärka avståndet mellan SD och etablissemanget, såväl till politiska partier som till media. SD använde sig av de egna problemformuleringarna massinvandring och censur, som i sin tur skapade egna ramar, till vilka enbart SD hade tolkningsföreträde.
Nyttjanderätt till fast egendom - Hyra eller arrende?
Uppsatsen behandlar olika definitioner av korruption utifrån internationella regelverk. The United Nations Convention against Corruption (UNCAC) ger en mer specifik definition till korruption än the African Convention on Combating and Preventing Corruption and Related Offences (AUCPCC). Då det finns flera olika definitioner av korruption kan diskuteras huruvida en enhetlig definition är nödvändig. Korruption påverkar även rätten till att bli prövad av en självständig och oberoende domstol. De internationella regelverk som behandlar denna rättighet är the Universal Declaration on Human Rights (UDHR), the African Charter on Human and Peoples? Rights (ACHPR) och the International Covenant on Civil and Political Rights (ICCPR).
Med kroppen som vapen : en studie av aktivism, mobilisering och motstånd mot en gruva i Gállok
This study departs from Gállok, an area 40 kilometres northwest of the city Jokkmokk, in northern Sweden. This is a place to which local people and Saami reindeer herders have material interests and emotional bonds. The mining company JIMAB wants to prospect for extracting minerals from this area. In the summer of 2013 local people, Saamis and environmental activists gathered in Gállok in order to protest and make resistance against these plans. Activism was made, debate articles were written, demonstrations were organized and information about what was going on in Gállok was shared through social media.The aim of this study is to examine the cultural processes of the anti-mining movement, in particular the happenings in Gállok in summer 2013.
Lärares förhållningssätt till demokratisk undervisning och sin egen maktposition i undervisningsarbetet
The aim of this paper is to examine how teachers experience their possibilities to develop democratic teaching in high school and how they reflect upon their position of power within the teaching situation. Four professional high school teachers have been interviewed for the study. The theoretical perspective of the study is an intersectional view on power and a view on democratic teaching which is partly built on the high school curriculum, but mainly defined by deliberative conversations, anti-oppressive education and norm-critical education. The result of the study is focused on three themes, which were shown in the analysis of the interviews. These themes are: choices of teaching content, authority of the teacher and democratic teaching.
Demokratins förutsättningar i Västafrika : En jämförande studie av Ghana och Guinea
In subsequent to Post-colonialism the African nations have dilated into different political directions. While some nations have established well-functioning democracies, others are still under authoritarian regimes. The aim of this thesis is to examine if civil society has an impact on democratic development in West Africa. Therefore the theoretical starting point is Putnam?s theory of social capital, but this study will also examine other possible causal explanations for democratic transition.This study will be based on a comparative analysis of Ghana and Guinea.
Smärtlindring hos kalv efter avhorning. En beteendestudie där effekten av meloxikam som postoperativ analgesi utvärderas :
In this study, 29 calves were dehorned by heat cauterisation at the age of 1 to 8 weeks. Before the procedure, the calves were given local anaesthetic but were not sedated. In connection with the dehorning, 14 calves were given the non-steroidal anti-inflammatory drug (NSAID) meloxicam and 15 calves were given placebo. During the following three days behavioural studies were performed to investigate if the different treatments had any effect on the calves´ postoperative behaviour.
Head shakes, head rubs, kicks and ear flicks were studied, as earlier studies have shown that an increase in these behavioural patterns suggests postoperative pain.
Fobibehandling.com : en pilotstudie av behandlingseffekt och deltagarupplevelse av en Internetbaserad behandling för specifik fobi.
This pilot study investigates possible treatment effects and participants' experience in an internet-based treatment of specicfic phobia. Changes in self-reported phobic fear were examined in a series of case studies and changes in attitudes towards avoidance and approach strategies were examined at group level. Seventeen DSM-IV diagnosed patients with specific phobia participated and 10 out of these completed the treatment.The results show that 80 % of the completing participants were clinically improved after the treatment and that the completing participants were significantly more negative towards avoidance strategies after the treatment. The evaluation of the disposition and user-friendliness of the treatment showed that the participants' overall view of the treatment was positive. The main advantage perceived was the flexible nature of the treatment, while the main disadvantages were the high level of motivation and discipline required from the participants.
?Kolonialkriget hemma? : Bilden av Amerika inom den svenska marxist-leninistiska vänstern 1963?1977
Historical research about the so-called New Left was until the late 1990s an entirely newacademic field in Swedish academia. However, a large part of this research still deals withquestions concerning ?who did what? and perhaps more notably ?who was right?.This thesis is an attempt to move away from such inquiries and instead look towardshow one albeit small but very important part of this so-called New Left discussed andused the term America and things American. Formed largely around the Anti-WarMovement, the Marxist-Leninist ? or ?Maoist? ? Left naturally opposed US worldpolicies; but perhaps more interesting a significant part of the ideas about America andthe Vietnam War seemed to stem from USA itself ? such as naming your anti-war folkgroup ?Freedom Singers? after the US civil rights group ?The Freedom Singers?.Analyzing three Swedish Marxist-Leninist magazines the study thus complements theresearch on not only the Swedish New Left but also the study of anti-Americanisms;firstly, by examining what the Marxist-Leninist left considered particularly American;secondly, by studying in what context these particular Americanism was discussed; and,thirdly, by observing if these notions changed over time, and why.
Skatteverkets tolkning av 3:9 och 3:10 IL. : Är tolkningen förenlig med lagstiftaren syfte?
AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.
EN SKOLA I FÖRÄNDRING : En studie av en ny åtgärd - språkregeln
Focus of this study is an examination of the Swedish school today, its transformation and complexity when also the community outside of school undergoes changes in shape of among other things a different population composition and new political ideas. More specific the aim of the study is to understand how Gustav Adolfsskolan in Landskrona, a compulsory school in south of Sweden, legitimates the language rule that is in effect in the school. It?s a relatively new measure undertaken in the school and both the problems in the school and this measure have been widely discussed in the public media. The theoretical sources of inspiration have come from Weber, Galbraith and Elias and include power relations and dynamics within social mobility when people establishes in new places.
Familjemaskinen - En schizoanalytisk studie om vänskap i Buffy the Vampire Slayer
Denna uppsats studerar kultserien Buffy the Vampire Slayer (1997?2003) utifrån ett schizoanalytiskt perspektiv genom att applicera tre huvudsakliga begrepp inom Gilles Deleuzes och Félix Guattaris teorier på sju avsnitt, en från varje säsong; dessa begrepp är Anti-Oidipus, begärsmaskinen och krigsmaskinen. Syftet med uppsatsen är att undersöka huruvida vännerna i serien först och främst är en anti-oidipal familj. Den utgår från tre analysfrågor: Är de som en grupp en begärsmaskin? Är gruppen ?schizofren?? Utgör de tillsammans en krigsmaskin? Studien visar på karaktärernas samspel och sammanhållning som en grupp på ett sätt som visar att begreppet familj inte endast kan definieras av blodsrelationer utan av sammankopplingar vilka snarast är att beskriva som maskiner.
Evaluation of a new microarray method for genotyping of HLA-DQ2 and HLA-DQ8 for investigation of celiac disease
Celiac disease (CD) is an autoimmune disease, induced by an immune mediated reaction in the small intestine after ingestion of gluten and related prolamines. There is a strong genetic linkage and most important are the genes that encodes for HLA-DQ2 and HLA-DQ8. The European Society for Paediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN) has developed new guidelines for investigation of CD in children and adolescents, which include genotyping for HLA-DQ2 and HLA-DQ8. Therefore, the clinical microbiological laboratory in Västmanland wants to introduce a method for analysis of these genes. Microarray is a newly developed method for determination of the alleles HLA-DQA1 and HLA-DQB1 that encodes for the ?- and ?-subunits of the HLA-molecules.