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2879 Uppsatser om Home State Taxation - Sida 19 av 192
Statsförfall ? Transnationellt terroristskydd eller temporärt gömställe?
Many theories describe failed states as potential threats to international security due to the breeding ground they constitute for transnational terrorism. Ken Menkhaus believes however that transnational terrorists are dependent on a state for their own protection in order to be able to operate.This essay seeks out the relevance in Ken Menkhaus? theory which states that transnational terrorists rather exploit corrupted states than operate in countries where there is a state collapse. His theory will be applied on a case study on post-Libya after Gadhafi?s fall.
Valfrihet genom kundval : en studie av kundvalsmodellen inom hemtjänsten
This essay is a qualitative study on quasimarkets in the field of home-help service. The main purpose of the study was to describe and analyze the function of costumers choice from elderly persons point of view. The quasimarket in home-help service of Solna stad has served as an example. The questions raised in the study concerned the elderly costumers opinion of the information about the different producers, what had influence on their choice, their attitude towards the freedom of choice, and their ability to act as consumers on a quasimarket.The method used was qualitative semi structured interviews. A majority of the elderly consumers appreciated the possibility to choose producer of home-help service.
?När farsan sa att han inte ville ha mig och pekade på dörren gick jag bara ut? : ? ungdomars upplevelser och erfarenheter av att rymma eller kastas ut hemifrån
This thesis has been written within the research project ?Tillfälligt Uppbrott?, which concerns youths who have run away or been thrown out of their homes. The project is based on a na-tional poll among more than 3000 high school students. Our purpose has been to study youths who have left home and their own experiences. We have looked at all the question-naires in which the youths stated they had left home and focused on their answers to five open questions.
Högläsningens roll i barns språksocialisation : en undersökning om förskolebarns litteracitets- och språkutveckling
According to the Swedish preschool policy documents all children should have the same opportunities to develop their early language skills regardless of their social background. The purpose of this study is to investigate how preschool teachers work with children's early literacy and language development with focus on reading aloud. The reason is to investigate how the preschool teachers work to create an environment that stimulates children's literacy and language development. Another intention is to study how often reading aloud occurs in the children's home environment and what the preschool teachers thoughts are about that. The study is based on interviews with four preschool teachers and surveys that were answered by parents.
Joseph Brodskys litterära exil
Nobel Prize Laureate Joseph Brodsky is a key figure in Soviet Russian literature. Expelled from the USSR in 1972, he became a US citizen in 1977 and Poet Laureate of the United States in 1991. In this essay, I have sought to examine the state of exile perceived in Brodsky?s poems. Using Russian literary critic Viktor Shklovsky?s concept of defamiliarization, I have strived to illuminate the formal composition of this state ? its technique.
Belysning för immateriella rum -en lysande byrå
Bright Chest of DrawersThis project derives from a fascination of spaces which withonly light and shadow withhold a narrative value, which createsemotions and experiences with a minimum of objects. Iwanted to invesitigate light and lighting, and create a productthat can change the mood and experience of a spatial enviromentwith light. Questions I asked myself was: How do I relateto the spatial limitations that arise? How can I, with light asmy tool, give form to an immaterial value or state of mind?Will the object that illuminates be the most important factorof communication and meaning when I want to tell a story, oris it the light itself?The result became a chest of drawers that is lighted up frominside when you open the drawers. It serves a function as a unitfor storage of objects, but also makes us reflect of the importanceof objects, of how we define a spatial enviroment, andwhat we consider as private spaces in our home..
Att återställa en naturlig ordning : skogshistoria och restaureringsbränning i Långsidbergets naturreservat
During the late 1800s fire suppression became increasingly effective in northern Sweden which led to decreased areas of fire-disturbed woodland and successive changes in the structure of forests. In the long run this can pose a serious threat to fire-dependent and fire-favored species. Today some fire-prone forest reserves are burned as a nature conservation act. Often partial cuttings are made before burning, with somewhat different motives. The purpose of the study in Långsidberget nature reserve was to give a general picture of forest history and its affect on today?s forest condition, and to show how partial cuttings affect burning conditions and results.
Långsidberget is located close to areas that were colonized during the Middle Ages.
Vem de vill att du ska vara : Enhetschefer om brukares önskemål gällande kön och etnicitet hos hemtjänstpersonal
The purpose of this study was to assess which basic principles collide when home care service users have requests about how their help is going to be performed. The requests involve gender and ethnicity of the personnel. The study is based on the experiences and reflections of the managers regarding this issue.As the study is focused on the reflections of the managers, I have used a qualitative research method based on interviews. I have also used two case examples as a compliment (vignettes).I was interested to explore how the managers reasoned and argued about gender and ethnicity of the personnel, and their importance in home care situations. I have investigated whether it is considered to be appropriate that the service users chose if a man or a woman helps them in intimate situations (such as showers), and if they are entitled to refuse to receive home care services from people with a different ethnic background.
HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112
The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.
Fast etableringsställe : En skatteplanerares dröm?
This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.
EC Legal Regulation of the Insurance Market; Challenges of Integration
Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.
Marin diplomati ur ett småstatsperspektiv. : Fallstudie svenska Ålandsexpeditionen 1918.
Abstract:The old established description gunboat diplomacy has in modern time changed to a broader and more nuanced definition called maritime diplomacy. But what is maritime diplomacy and how is it described? This essay analyses the theories from the Englishman James Cable and the American Edward Luttwak. Both Cable and Luttwak represent nations which have a global security interests and deploy their maritime forces worldwide. The foundation for their theories is power politics.
Representation = legala mutor? : Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.
SSDs påverkan på MySQL: En prestandajämförelse
Solid State Drives (SSD) blir idag allt vanligare som lagringsmedium och håller på att bli ett alternativ till magnetiska hårddiskar. Denna studie+ har undersökt hur man på bästa sätt kan utnjytta SSDer i en MySQL-databas. Undersökningen genomfördes med hjälp av experiment där prestandamätningar gjordes för att få en klar bild på i vilken konfiguration av SSDs som ger bäst prestanda i MySQL. Mätverktygen som användes var sql-bench och mysqlslap. Resultaten visar att en databas på en enskild SSD presterar lika bra som en databas med SSD-cache under majoriteten av mätningarna och visar bättre resultat än resterande konfigurationerna som var en databas på hårddisk och transaktionsloggen på en SSD. .
Äldreboendet på Zakrisdal : En studie om solvärme med säsongslagring
A home for elderly is planed to be built at Zakrisdal, Karlstad, Sweden. The heat source for the building was at the time not determined. In order by the local government of Karlstad this report is meant to examine if the need of heat could be provided only by solar heat combined with a seasonal heat storage. The problem to solve is, if the need of heat from the home for elderly is provided from only solar heat, whitch dimensions of the solar collectors and the storage is needed?.