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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 8 av 262
Likabehandling, lika behandling eller bara behandling : En exempelstudie av upplevelsen av likabehandlingsarbetet i skolan
Equal treatment in school is an on-going debate in the Swedish society. At the same time teachers around the country struggles to make ends meet because of a heavy workload. Voices have been raised that teachers no longer have the time to actually be teachers since they get piled up with paper work and other administrative tasks. However, schools are bound by law to take action against harassments and discrimination of any kind. There is also an overall policy in the Swedish national curriculum that every school must embrace diversity and actively teach students about solidarity and respect.
Buddhismen i greppet av nationalism, islamofobi och våld : En analys av den burmesiska theravadamunken Ashin Wirathus uttalanden
In the years between 2012 and 2014, Burma has been shaken by waves of violence against Muslims which has resulted in destroyed mosques and shops, at least 140 000 displaced and 200 killed persons. The person who is said to lay behind this violence is the Burmese Theravada monk Ashin Wirathu. Being the founder and leader of the radical Buddhist movement 969, he has been accused of indirectly motivating violence against Muslims and has been portrayed with titles such as ?The face of buddhist terror?. This essay investigates the relation between Wirathu and the anti-Muslim violence by applying the method of content analysis on a speech of him.
Motsättningar i det harmoniska samhällets gryning: En studie av sambandet mellan rule of law och rättmätigt motstånd i Folkrepubliken Kina
År 1999 infördes principen om rule of law i Folkrepubliken Kinas konstitution - lagen skulle styra landet. De år av vanstyre som nådde sin kulmen under kulturrevolutionen hade åsidosatt lag och ordning och hade lett till att Folkrepubliken Kina vid tiden för Deng Xiaopings maktövertagande i slutet av 1970-talet stod utan ett rättssystem. Vid sidan om den ekonomiska reform som skulle öppna upp landet för världen gjordes därför enorma insatser för att etablera ett fungerande rättssystem. De kinesiska medborgarna fick många nya lagstadgade rättigheter, men på många håll runt om på den vidsträckta kinesiska landsbygden tillämpades lagarna inte till fullo av lokala styren som skaffade sig förmåner genom att inte tillämpa alla rättigheter. Bland de människor som inte fick ta del av rättigheterna formades rättmätigt motstånd ("rightful resistance") - motstånd med stöd av lag - som riktades mot illojala kadrar på lokal nivå.Sedan dess har rättmätigt motstånd ökat och är en aktuell fråga i dagens Kina.
Förkastandet av idealet : Marc Quinns och Joel Peter Witkins konstnärliga antiideal
The purpose of this essay is to examine what can be considered as obscene in the work of JoelPeter Witkin and Marc Quinn, what the similarities and differences are. The essay concerns thehuman body, the norms around it and the old vision of the ideal body. To get closer to myquestion I’ve been examine the meaning of anti-ideal, what it means and what kind of history ithas. The works I’ve been using to reach to my purpose are Marc Quinn’s sculpture Alison Lapper(2005) and Joel Peter Witkin’s photography Abundance (1997). Both of the works are taking theposition that use to belong to the classical beauty.
Skammens Kompass : Skam - Social förmåga - Personlighet
Affektens händelseförlopp är automatisk och är den biologiska delen av en känsla, som till exempel rädsla och skam. De positiva affekterna innehåller ett metabudskap av ?fortsätt?, de negativa affekterna ett metabudskap av att ?ändra på någonting?. Affekten skam sätter igång olika försvarsmekanismer, som är till för att reducera denna negativa kraft. De försvarsmekanismer som studien diskuterar är Nathanson´s teoretiska konstruktion som konceptuellt kan liknas vid en kompass (the Compass of Shame).
Civiliserade nordbor och primitiva främlingar : En kritisk diskursanalys av journal- och förfilm i folkhemmets Sverige
This essay examines a small selection of Swedish newsreel and documentary short films, primarily travelogues, produced shortly before and after the second world war. The general aim is to expose differences in the representation of ?The Other? and the ?ethnic Swede? by applying a critical discourse analysis. The purpose is to illuminate how the material positions the latter as the norm and then contextualize this with xenophobic currents that had developed up until the middle of the twentieth century. Theoretical and methodological framework is drawn from the field of cultural studies as well as the nonfiction film.
Skammens Kompass : Skam - Social förmåga - Personlighet
Affektens händelseförlopp är automatisk och är den biologiska delen av en känsla, som till exempel rädsla och skam. De positiva affekterna innehåller ett metabudskap av ?fortsätt?, de negativa affekterna ett metabudskap av att ?ändra på någonting?. Affekten skam sätter igång olika försvarsmekanismer, som är till för att reducera denna negativa kraft. De försvarsmekanismer som studien diskuterar är Nathanson´s teoretiska konstruktion som konceptuellt kan liknas vid en kompass (the Compass of Shame).
En osäker eller rätt(s)säker organisation? En hypotesprövande idealtypsanalys om gräsrotsbyråkraternas handlingsfrihet inom Arbetsmarknadsverket
Ever since Lipsky wrote about street-level bureaucrats in 1980 the main belief has been that certain characteristics of their jobs make it exceptionally difficult to severely reduce their discretion. However, discretion comes at a price and if public servants abuse their power the legitimacy of government is at risk and ultimately even the democracy.This thesis address this question by analysing the Swedish employment service which in the beginning of 2001 started a project called ?Af Sverige? trying to improve internal rule of law. By comparing two local and fairly equal jobcentres and how the street-level bureaucrats within use their discretion, I seek to find support for my hypotheses that organizing local jobcentres according to the principles of machine bureaucracy plays a significant part in reducing discretion.My findings show that a jobcentre characterised by strict rules, few units, good communications and a forthright manager who delegates formal power to the employees results in a stricter and more uniform application of regulations among the street-level bureaucrats. My conclusion is therefore unambiguous.
Hur ofta skrivs anvädningsområde t på läkemedel inom ATC-rupp N04 (medel vid parkinsonism)?
Adherence to medical ordination is low and for long-time medication it is estimated to be as low as 50 percent. Depending on the prescribed drug this could lead to adverse effects and/or loss of effect of the drug. Information about why a drug is prescribed is important patient information and is thought to help increase compliance with the physician?s prescription. According to results from a recent study of visits to the emergency room at Karolinska Universitetssjukhuset in Solna, Stockholm, medically related problems were the cause in about 30 percent of the cases.
Uttagsbeskattning och beskattningsinträde : En analys av förenligheten med etableringsfriheten
AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.
Ränteavdragsbegränsningar : En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.
De konkurrensrättsliga sanktionsformerna
The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.
Mellan redaktionernas rader : En presshistorisk undersökning av två småländska tidningars inställning till Nazi-tyskland under mellankrigstiden
The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.
Vad tror blivande religionslärare? En livsberättelsestudie om sex lärarstudenters syn på religion
With this thesis I have examined the views of religion among six comparative religion teacherstudents, with the perspecitve of their life stories. I have also examined what stance they want to take due to their personal beliefs in their forthcoming teaching. To achive this I have used in-depth interviews among the six soon examined teacher students, and within the interviews I have had a particularly focus on turning points of the students? life stories. Later on I have used their turning points in an analysis with the hypothesis of ?Rites des Passage? and ?Structure and Anti-Structure?.In my survey I have found a significant relationship between the students? life stories - inparticularly their backgrounds and tourning points - and their views of religion.
Läraren får gärna också visa mer hur man ska göra" : En studie av årskurs nio elevers inställning till idrott samt idrott och hälsa och deras uppfattning kring ämnets innehåll och arbetssätt.
The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.