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3466 Uppsatser om Interest deduction limitation rules - Sida 24 av 232

Skyddet av geografiska ursprungsbeteckningar : en immaterialrättslig figur sui generis

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

Utan rödvin och körsång är livet inte värt att leva : Kören i människan

People have different hobbies. The people we are going to meet here share the same interest - choir singing. Singing together in different choirs is their hobby (leisure time interest).What brings them together is the singing, getting an opportunity to sing together with people they otherwise would not meet. In this essay you will learn some of the reasons behind the fact that choir singing is a big movement in Sweden (reasons behind choir singing having a great number of practitioners). You will get a direct link to the informants, without having to read answers that have been tampered with.

Dominerad av Dominans : en kvalitativ studie om hur pojkar/unga män med rötter i den muslimska världen förhåller sig till etniskt svenska män och vad detta förhållningssätt innebär för deras egna föreställningar om maskulinitet och heder

Islamic masculinity which quite often associates with oppression of women has remained an underexaminated category despite its constant presence in the debate on honour related oppression. Honour has primarily been studied from a feminine point of view and theories of masculinity have taken insignificant interest in the issue of honour. The aim of this study is to understand what attitudes boys/young men from the Muslim world have toward native Swedish men and what these attitudes do imply for their own conceptions of masculinity and honour. The ambition of this study is also to make explicit the similarities, differences and connections between honour and masculinity.The empirical basis of this study consists of twelve interviews with boys/young men from the Muslim world about their notions of honour and masculinity. The theoretical platform arises from theories of masculinities and honour.Some prominent ?patterns? that I have found:- That religious norms and rules appear to be significant in how the masculine manners of conduct should be adjusted.- That honour and women as carriers of men?s honour, play a crucial role for the constitution of proper masculinity.- That the Swedish context and its policy of equality seem to threaten the obviousness of the islamic masculinity.

Den fria lekens betydelse för barns talspråkliga interaktion : En studie som använder sig av Visual methods, i detta fall The Diamond

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

BIM vid installationsprojektering

Planet rendering plays an important role in universe visualization and geographic visualization. The recent tools and methods allow better data acquisition, usually with very high resolution. However in computer graphics, there is always the limitation on the resolution of geometry and texture due to numerical imprecision. Not many applications can handle high resolution data effectively.This thesis introduces, Implicit Surface Scene, a level of detail scene management inspired by dynamic coordinate system and SCALEGRAPH? which change over time depending on the current camera position relative to the planet surface.

Koncernbidragets hantering ur ett ABL-perspektiv: - En analys av det vedertagna tillvägagångssättet

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Föräldraledighetens historia : Förslaget om individualiserad föräldraledighet

Rules on parental leave have over the years been the subject of several gender debates. The big question has particularly been whether a further individualization of the days should be established. Sweden is a relatively equal country but differences still exist between men and women in the labor market, such as differences in wages. A fact that is considered encouraging for this is the uneven distribution of parental leave between men and women. It has now been nearly 40 years since the introduction of the first parental insurance but we have still not achieved gender equality in working life which was the main purpose.The main purpose of this essay is to study the motives for the proposal of individualized parental leave, and in addition examine how this change of rules could impact on gender equality in the work place.

Matematik i vardagen : En intervjustudie om några pedagogers beskrivningar av matematik i förskoleklassen

 The purpose of this essay is to examine some teachers' reflections on the importance of mathematics in preschool and the importance of language, communication and conceptualization in children's mathematics learning. The study's methodology is based on a qualitative approach, where I interviewed four teachers who work with the 6 -year-olds in two different municipal schools. The study shows the importance of language and communication in mathematics learning. It also shows the importance of the teacher's attitude as well as the educational environment to capture children's curiosity and interest.  Purpose and Issues: The purpose of this study is to investigate some pedagogue?s descriptions of mathematics in the preschool class.

Snowboard - En idrott för alla? : En studie av Svenska skidförbundets satsning på ungdomar med invandrarbakgrund

AbstractAimThe aim of this study has been to survey the background of the youths in the selection group which participated in the Dream action day, to evaluate if the project succeeded and support the Swedish Ski Association with their recruiting process. The questions of issue have been: Which ethnical, demographical and economical backgrounds do the youths of the selection group have that participated in the Dream action day? Is there any common denominator among those who was drawn to continue? Do the youths want to contribute to expand the sport? Is Dream action Day a good way to reach out to the target group?MethodThrough a strategic selection made by the Swedish Ski Association 44 youths participated in a day during which they tried snowboard. They have been a part of our quantitative data collection and we have chosen six to interview. The interviews have been executed in form of semi structured interviews.ResultsThe results clearly show that few of the participants had any connection to the sport, neither from home nor from friends.

Tre parker i Höganäs : bevara och förnya

The purpose of this master dissertation is to show an example of how to renovate three different parks in an area of national interest in Höganäs, Sweden aiming to deal with their heritage value as well as making them attractive to today?s user. The question formulation can be described as following: How can i as a landscape architect renovate parks with different characters conserving their existing qualities. By studying and documenting the park´s history and current usage and using methods of evaluating a park?s heritage value ( Kulturhistorisk värdering av bebyggelse, Unnerbäck 2002) i could conclude which qualities to conserve and suggest and motivate what features to add or renovate.

Björkbarksextrakt, BBE : en lönsam lösning på betningsproblematiken?

The calculations in this thesis are evaluating the profit as a consequence from treating young stands of pine in Sweden with birch bark extract, BBE. Treatment is to be done with the object to lower or fully reduce the moose browsing on pine. The study is made in three versions. The results from each version separately will follow below. Version I.: The size of the moose population is in no way affected by the reduced resources of food as a consequence of large scale treatment with BBE on pine. Results show profit at a 3 percent level of interest with the exception of treatment program with more than 4 treatments all together and with the exception of Västerbottens Län with an early first treatment. Version II.: The population of moose decrease from 10 to 5 individuals per 1000 ha as a consequence from large scale treatment with BBE on young pine stands.

Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Skolbiblioteket på friskolorna : en studie av friskolorna i Lunds kommun med fokus på de verksamhetsansvarigas inställning

The purpose of this master thesis is to examine the opinion about school libraries among principals at the independent schools in the municipality of Lund. In order to fulfil my purpose I used a qualitative method with an introductory questionnaire, which gave background material to the interviews. All seven principals answered the questionnaire and five of them agreed to participate in an interview. Another two interviews were made with two informants, this material was included in the background material. As theoretical framework I have used literature about the school library development, the role of the principal for development and David V.

Demokratins vara eller inte vara i Sydöstra Asien : En fallstudie av Vietnams förutsättningar för demokratisering.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

Betongpelare och brand : En utvärdering av 500 °C isotermmetoden

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

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