
Sökresultat:
880 Uppsatser om Harmonization of direct taxation within EU - Sida 6 av 59
Val av färdmedel till externa köpcentra : En studie av Valbo köpcentrum
We travel more nowadays. The increasing travel rate generates greenhouse gases which in the long run cause an increasing number of natural disasters over the world. Car traffic is a major contributor to this development. Out-of-town shopping centres have historically good accessibility for car traffic. This study aims to look into what are the factors that influence the choice of transport mode for dwellers in the outskirts of a town when going to out-of-town shopping centres.
Ett steg framåt, två steg bakåt? Direktiv 2005/29/EG:s effekt på det svenska konsumentskyddet inom marknadsrätten
På EU:s inre marknad ska fri rörlighet råda. Trots det tvekar konsumenter inför att handla över gränserna. Många konsumenter känner en osäkerhet inför andra länders lagar och oroas över att skyddet mot ohederliga näringsidkare inte är det samma som i deras eget land. Denna osäkerhet undergräver den inre marknaden. För att motverka denna osäkerhet har EU antagit direktiv 2005/29/EG om otillbörliga affärsmetoder.
Lokala styrelser inom grund- och gymnasieskola: Brukarstyrelser och deltagardemokratiska möjligheter och utmaningar: en teoriprövande studie
The question of direct citizen participation in politics and administration is a contestable one. Its proponents claim that it has positive consequences even for the more "traditional", representative democracy, since participation leads to an increased political knowledge and increased political interest, and thus creates a revitalised democracy. Critical voices have however been raised to the validity of this claim. Critics have also pointed out direct participation as problematic, because it leads to problems of political inequality: a difference of political influence between ? on the one hand, the citizens participating directly and those that restrict their political participation to voting, and ? on the one the other hand ? between the institutions, for example schools, that employ, and don?t employ this method of direct citizen influence.In this essay, these two points of criticisms are tested in the context of user-boards in elementary and secondary schools.
Styrning av leverantören vid outsourcing av redovisningsfunktionen
Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..
KONTRASTERANDE V?GAR TILL EKONOMISK TILLV?XT En j?mf?rande studie av utl?ndska direktinvesteringars inverkan i Serbien och Montenegro
Foreign direct investment (FDI) is widely regarded as a significant catalyst for economic development especially in emerging and developing economies. While previous research has found different effects from foreign direct investments in different countries this study aims to explore the varying effects of FDI in Serbia and Montenegro. The study focuses on how FDI influences key economic indicators, specifically GDP per capita and employment rates, in the context of their aspirations to join the European Union (EU). Employing a comparative approach, the thesis examines the differing trajectories of Montenegro and Serbia in utilizing FDI for economic advancement. The research reveals that while Serbia shows significant positive correlation between FDI and both GDP per capita and employment rates, Montenegro displays no significant relationship in these aspects.
En studie om fastighetstaxeringssystem : -Vad kan Sverige lära av England och Wales
According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.
Analys av studentpaketet hos de fyra storbankerna : Gapet mellan student och bank
Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..
Amway : En kvalitativ studie av framgångsfaktorer
Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..
Den svenska uttagsbeskattningen : Hur förhåller den sig till EU-rättens etableringsfrihet?
Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.
Bokförvaringsplats eller serviceinrättning? Direkt eller indirekt service på Göteborgs stadsbibliotek 1891-1960
This paper describes the development of direct and indirect service at the former Gothenburg city library. This was during this period of time not the public library of the town, but a scientific library mostly serving the college, although also open to the public. Furthermore the services offered in Gothenburg are compared with those of the two old Swedish university libraries in Uppsala and Lund. The investigated direct serviceforms are "making material available", "guidance", and "localities". The indirect service areas are "the catalogue" and "the personnel and their competence".The conclusion is that the differences weren't that big and that Gothenburg city library was a modern library providing about the same services as you could find in Uppsala and Lund.
Försök med olika såmaskiner vid konventionell sådd och direktsådd
In this thesis, two studies with different drills were included. In one of the studies two drills were compared: Väderstad Rapid and Väderstad Spirit. In the other study various drills for direct drilling were compared.
The study with Rapid and Spirit was placed in two locations with different autumn tillage; one on ploughed land in Uppsala and one on cultivated land in Västerås, both with relatively high clay content. Rapid drills have a single disc coulter, while the Spirit drills have a double disc coulter. Various aspects were compared such as aggregate distribution, seed placement, emergence, crop yield and economic outcome.
Utlandsetableringar & aktieägares förmögenhetsvärde : En eventstudie om utlandsetableringars påverkan på aktiemarknaden
The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.
Hur formar handledningen mig som psykolog? : En kvalitativ studie av nyutexaminerade psykologers upplevelser av yrkeshandledning.
The aim of this study is to, by individual interviews focusing on specific dimensions of supervision,examine how integratively educated PTP-psychologists experience the interactionin the supervision they receive as a part of their PTP-work and to describe if and how theyexperience that these components of the supervision promote, does not exert a direct influenceon or restrain the preservation and development of an integrative psychotherapeuticapproach and -attitude. The eleven people who are interviewed for this study all belong tothe group of psychologists who graduated from the first group of psychologists with an integrativepsychotherapeutic approach at Örebro university in the year of 2007 and who arenow completing their PTP-work. The interviews were analysed according to a qualitativecontent analysis. The results show that ten out of eleven PTP-psychologists experience thatthe interaction in the supervision is either good or excellent and that this promotes or doesnot exert a direct influence on the integrative approach.Keywords: Supervision, PTP-psychologist, integrative approach..
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.
Svensk uttagsbeskattnings förenlighet med etableringsfriheten : En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL
The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.