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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 6 av 262

Textil halksula

De senaste årens långa och kalla vintrar har lett till ett ökat antal halkolyckor. Genom att undersöka halkolyckors utsträckning samt halkskydd som fanns tillgängliga konstaterades det att ett behov av nya halkskydd fanns. Enkäter för att ge svar på användning av halkskydd togs fram och svar från personer i åldrarna 20-65 visade att man överlag inte använde halkskydd. I stor utsträckning berodde det på halkskyddens dåliga kvalité och den negativa stämpeln som fanns på dem . Textila material undersöktes för att finna lämpliga egenskaper.

Vägen till en levande lanthandel

AbstractA general store is a grocery store that is located in the countryside. In today's modern society, it is difficult for general stores to compete with the supermarkets and discounters in terms of price and supply. The purpose of this thesis is to create an understanding of both the rural merchants and its customers? perspective on a well-­?functioning general store. We have conducted a case study of three general stores where we interviewed the merchants about how they do to please their customers? needs and identify key elements of a well-­?functioning general store.

Offentlig upphandling och Kundval : Hur skall kundvalsmodellen tillämpas i förhållande till lagen om offentlig upphandling?

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

PÅVERKAS DEN KOMMUNALA SKATTESATSEN AV POLITISKTSTYRE? : En strukturell analys av faktorer som avgör skatten i svenska kommuner

The aim of this report was to investigate which factors determine municipal taxes in Sweden.The aim was also to find out whether and how the forms of political rule are significant covariates. A multiple regression analysis was performed using data from 289 municipalities. The analysis resulted in five dierent models, of which a model based on municipal grouping was found to be most satisfactory. In all of the models, there are effects from the form of political rule. The results indicate that socialist municipalities have higher tax rates than non-socialist.

Känsla av sammanhang i förhållande till ålder, egenupplevd sjukdomsbild och hälsotillstånd hos en grupp individer med reumatiska sjukdomar

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.

Sverigedemokraterna - en textanalys - en granskande analys av ett partis politiska texter

The purpose of this dissertation is to examine and present six different texts produced by the Sweden democrats. This examination focuses its attention on the content and the technique of the arguments present in the texts. In addition, the results will be put in relation to the steering documents for the Swedish school system. The aim is to observe common features regarding content and technique present in the texts. More specifi-cally, I will examine how the texts produced by the Sweden democrats pose a problem to the Swedish school system.

Ränteavdrag i företagssektorn : - Skatteverkets förslag till förändring

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Say no to racism?: FIFAs antirasism ur ett postkolonialt perspektiv

The purpose of this thesis is to historically describe how Fédération Internationale deFootball Association (FIFA) interprets how the discourse of anti-racism has developed withintheir own organization throughout the years. In doing so, the thesis lands in a present timeperspective and then aims to identify the norms which FIFA, according to the organizationitself, stands for in regard to anti-racism within world football. That standard of behavior isthen put in contrast with the hidden ideological conceptions which, with the applying of apost-colonial perspective, can be found in the rhetoric used by FIFA in expressing themselvesabout their anti-racism stand.The methodology used in this thesis builds upon a qualitative text analysis approach inwhich solely primary sources available through the official website fifa.com are considered.The study finds that anti-racism is a relatively young concept within FIFA and that the communicatedideal standard of behavior circles around terms such as unity, diversity, solidarityand equality. Further on, FIFA clearly articulates how the universal power of football as suchcan unite people and that FIFA, as the administrator of this the world?s greatest sport, can setan example for the rest of the world to follow when it comes to notions of tolerance and solidarityin preventing racism in the future.In following the terminology provided by the post-colonial theorists Homi Bhabha andGyatri Spivak, and applying the concepts of fixity and essentialism on the rhetoric aroundanti-racism, the study discovers that FIFA, in sharp contrast to the articulated norms, in factexpress ideological conceptions of skin as a barrier of difference between people, and thatFIFA on good grounds can be accused of reproducing racist stereotypes rather than bridgingthem.The study concludes that its findings clearly demonstrates the increased need of consideringsports, and more specifically international sport organizations, as a basis for researchwithin the academic field of International Relations, and that a postcolonial perspective verymuch can provide alternative understandings of how these actors operate and what influencethey might have in the international system..

Det är inte endast mobbaren som mobbar : En studie om det sociala fenomenet mobbning och dess roller

The purpose of this study is to do a research about some pedagogues? perceptions of the social phenomenon of bullying, about the roles that can occur and how these pedagogues consider themselves to work accordingly. Our research questions are therefore:What beliefs about the social phenomenon of bullying has the pedagogues?What roles emerge in different bullying situations according to the pedagogues?How do the pedagogues work with bullying and the roles that emerge?The study provides insight into how different approaches to bullying can contribute to various pedagogical implications in anti-bullying work. In our theoretical part we present general issues and the roles that different writers describe.

Att tyda tecknen -En alternativ syn på förändringarna av Japans säkerhetspolitik

Japan's foreign and security policy has seen some substantial changes as a result of events like the first Gulf war and 9/11th. This has been taken as proof, by some, that Japan is abandoning its antimilitaristic stance and pursuing a more traditional hard power role through military means. This essay aims to explore if these shifts have coincided with any substantial shifts away from antimilitarism, which has had a strong influence on the country's security policy since the end of WW2.To do this I use constructivist theory, specifically regarding the impact of norms and identities on states security policy and briefly look into the problem of actor designation. The thematic focus is on security policy, from a narrow perspective, and thus I examine areas like the input and output to the Japanese military and the actual applications of this force. State identity is used to explore the prevalence of nationalistic sentiments and support for anti militarism in the public opinion and the political elite.The result of this study points to the further relevance of constructivist theory and especially the application of norms and identity.

Judendom i läromedel En diskursanalys av fyra läromedel i religionskunskap

This is a study that aims to discern whether there are any differences between upper secondary level school textbooks published both before The Living History Forum (a government agency that works with issues on tolerance, democracy and human rights) was founded and after with regards to their depiction of Judaism in general and anti-Semitism and the Holocaust in particular. Underscoring the relevancy of this topic, in 1997 CEIFO (The Centre for Research in International Migration and Ethnic Relations) and Brå (Swedish National Council for Crime Prevention) conducted a survey among school children which revealed a lack of knowledge regarding the Holocaust (including whether it had even occurred). With this educational deficiency in mind, this study attempts to determine if there is an active development in text-book authoring regarding this subject.Using Norman Fairclough's critical discourse analysis (CDA) eight textbooks (four old and four new) are examined and compared in order to see if there have been changes in discourse regarding this topic over time. Fairclough's critical discourse analysis is a method used to analyse the relationship between discourse and changes in social and cultural development, and is thus employed in this case to determine if any significant changes have been made in textbooks regarding this topic.As a future teacher in religion it is important for me (and others) to be aware of this type of issue in order to be able to combat it when encountered in schools. It is also important, and part of one?s responsibility as a teacher, to actively and critically work with and review textbooks.This study has not found any major changes in the depiction of Judaism and anti-Semitism in any of the textbooks reviewed.

De utvalda : om antisemitism i Sverige

Uppsatsen handlar om hur fyra judiska personer upplever antisemitism i Sverige. De har svarat på frågor som rör två teman, antisemitism och Israelkritik/antisionism.Informanterna har inte personligen utsatts för antisemitism i stor utsträckning, däremot upplever de att antisemitismen finns mer utbrett på andra platser i Sverige.Israelkritik upplever de enbart som antisemitism när den är obalanserad och när media anklagar judar kollektivt för vad som sker i Israel/Palestina. Sionism ser de dock ingen anledning till att kritisera eftersom den handlar om ett judisk självbestämmande. Ett par av informanterna anser att sionism är så starkt förknippat med judisk tradition att antisionism per automatik blir judefientlig..

EU:s förändringar i moder/dotterbolagsdirektivet angående hybridlån : Hur kommer dessa förändringar att påverka inkomstskattelagen och skatteflyktslagen?

Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.

"Man har ju känt sig som en utomjording eller något sådant" : En kvalitativ studie om den subjektiva upplevelsen att leva med Aspergers syndrom

The purpose of this study was to elucidate how individuals diagnosed with Aspergers syndrome experience stigma as a result of their diagnosis. The paper was based on a qualitative method, consisting of six interviews with booth male and female participants. We took part of previous studies and research as well as existing theories on the subject, in addition to the analysis of our empirical material. Significant in this study was that all participants were relieved when getting the diagnosis, as they finally got an explanation for what was wrong. The results indicated that the majority of the informants felt worried of the possibility to experience stigma and discrimination, which resulted in that the majority of the participants tended to use an avoidance coping strategy.

Regeln som splittrar - Om barnfamiljer och regeln om uppehållstillstånd före inresa utifrån internationella konventioner och svensk policy

Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.

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