
Sökresultat:
467 Uppsatser om Member - Sida 22 av 32
Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg
EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the Member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..
Arbetstidsdireketivets påverkan av den svenska arbetstidslagen : I vilken utsträckning kan parterna på arbetsmarknaden stifta kollektivavtal?
Sweden became a Member of the European Union in 1995. When Sweden entered the Union the government also agreed on implementing every law, regulation and directive the Union have and will have in force. One directive the Union wants every country to implement is the Directive (93/104/EG) concerning certain aspects of the organization of working time. This directive includes regulations concerning the relationship between employer and employees. The regulations in the directive must be in force before January 1 2007.One of the main points in the directive is the possibility for the parties on the labour market to reach agreements through collective agreements that deviate from the legislation concerning work hours.
Integrationsdiskurser i tidningar : en analys av fyra rikstäckande tidningar
This essay is about integration's discourses in newspapers. It compares four different newspapers with each other and it compares them also in a time perspective. The four different newspapers that the essay compares are Aftonbladet, Svenska Dagbladet, Dagens Nyheter and Expressen. These are Swedish newspapers and they are distributed all over the country. The time perspective is a two months period, one month in the year 1994 and one month in the year 2002.
Egenvård vid hjärtsvikt : Hjärtsviktspatienters användande av egenvårdsåtgärder
Background: Surgical complications has been the main cause of medical injuries and deaths worldwide. In 2008 WHO developed the checklist for safe surgery to reduce the number of surgical complications. The objective of the checklist is to strengthen already established safety routines and contribute to better cooperation and communication. Research shows that compliance to the checklist is deficient, which can affect patient safety.Aim: The aim was to study the extent to which theatre nurses participate in the use of the checklist.Method: Observational study was conducted with a descriptive design and quantitative approach. 24 observations were carried out with aid of an observation protocol of two surgical units at a hospital in central Sweden.Result: The results showed that Timeout initiated widely but compliance to all items was considerably lower.
EUropean identity På (o)lika villkor?
Ever since the nation-state has existed identity has been a big deal, it is told that identity is a tool needed to be able to receive consensus from the people concerned on a certain matter. As the European Union is continuously shaped and reshaped due to changing geographical borders, as a consequence of new Member-states the aim to integrate the Union equally across its surface has not been an easy task to solve. A lack of trust from the inhabitants in the European Union is a fact, and therefore the main duty of the Union has become to rebuild the trust from beginning to end, creating a Union which easily can be identified with. Since the process of national identity relies upon an excluding-including process and the use of the Other, the identification process on an European level has indeed had fierce effects on the inhabitants within and outside the Union.One of many things that this essay aims at showing is how mythmaking has become a way used by the elite in the Union to integrate a European identity, the myths refer back to a Golden Age when Europe was prosperous and in bloom. Among other tools used to integrate and create a European identity we find such as; unity in diversity, a cultural inheritance based on common denominators such as Christianity and Latin traditions, symbols and a European citizenship.
Varför engagera sig om man riskerar livet? : Motiv till fackligt deltagande hos kvinnor i Colombia
Why engage if it risks your life?Motives to participation in labour unions among women in ColombiaEssay in Political Science D-levelAuthor: Susanna SvenssonTutor: Hans LödénWhy do people choose to participate in politics when it is such a small chance that you actually make a change? Also political participation favours the collective and therefore you do not get any personal advantages for your contribution. Even more interesting is the question of why you participate when it puts yourself in a position of danger? Colombia is considered to be the most dangerous country to be a Member of labour unions in and it would therefore be a context where it is unlikely to find participation. This study is based on thirteen qualitative interviews with Colombian female union Members with the aim to understand why people engage in labour unions despite threats of violence and other obstacles, when the most likely would be to abstain from action.
EU:s normativa makt inom miljöområdet : En fallstudie om EU:s roll i det globala klimatarbetet
Over the past twenty years, the cooperation within the European Union (EU) has strengthened and expanded with both more number of Member States and stronger influence on international politics. The unique character of the Union and its ability to enforce peace and humanitarian intervention has attracted attention in political science. This prominent position of the Union is perceived by many scholars who often hold this derived from the Union's influence in international relations. Various terms have been used to define the powers of the Union. The British researcher Ian Manners states that the unique identity of the Union in the international arena is formed by its normative power. An important policy area within the Union is the environmental cooperation.
Kommunikation mellan djurskyddsinspektörer och djurägare
This paper discusses animal welfare, and Sweden, as an EU Member state, has a responsibility toensure that official animal welfare inspections are carried out in accordance with communityregulations. The first of January 2009, the welfare moved from the municipalities in to the 21county administrative boards. This restructuring was made due to the deficiencies that the auditconducted by the EU of the FVO (Food and Veterinary Office) 2003 found in the Swedishsystem. Sweden failed in coordination and inspection to ensure animal welfare.The aim of this examination paper is to shed light on animal welfare work operated in the countyof Halland and in Sweden in general. The paper focuses on a few questions.
Användandet av WHO:s modifierade checklista för säker kirurgi : En studie om operationssjuksköterskans medverkan
BackgroundWorld Alliance for Patient Safety, launched by the WHO, has created a Surgical Safety Checklist. It was first published in 2008 and has been translated and modified in Sweden by Landstingens Ömsesidiga Försäkringsbolag, LÖF. The use of the WHO Surgical Safety Checklist has been shown to reduce the number of complications and deaths related to surgery.AimThe aim of this study is to describe the Theatre Nurse?s participation in in the use of a modified version of the WHO Surgical Safety Checklist intraoperatively in two Theatres in a hospital in the centre of Sweden.MethodThis study has a quantitative descriptive approach. A direct observational study was carried out in two Theatres and the participants were asked a few complementary questions after the observations.
"Nobody never gets to heaven, and nobody gets no land" : En nivåstudie av produktion, struktur, ensamhet och begär i John Steinbecks Of Mice and Men
My main purpose with this paper of John Steinbecks Of mice and men is to both analyze the long-lived structures and the unique individual destinies of the novel. I employ the method of the historical Annales-movement and use three divided levels in my analysis to try to capture these high structures and low moments of humanity in Structure, Konjuncture and the Individuality. The first level, Structure, is used to see how long-lived almost invisible geographic structures set the human act of condition. The second level, Konjuncture, is easier to grasp in understanding of time and embraces for example economic structures as the industrialism. The last level of Individuality is the fastest in time and easiest to understand but in the long run also the least important.
Sambandet mellan redovisning och beskattning : Koppling eller frikoppling
Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, Member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.
Ljudisolering - Teknisk felsökning och kvalitetssäkring av lätta bygg-system
By using industrialized building, pre-installed modules can be delivered to the construction site where they are easily mounted. This method has many advantages compared to on-site manufacturing, for example, the precision during the production process should be much higher than building each wall and floor on site. Furthermore, the quick erection procedure when using prefabricated elements and the possibility to use weather protection has the advantage of not being dependent on weather conditions, and many other factors.Masonite Beams AB is a Swedish company (a Member of the Norwegian company, Byggma ASA) with a relatively new technology using light weight beams as bearing elements in the walls and a certain stiff board lamella slap which is mounted on the top of the floor structure creating an integrated stiff beam / board floor structure. The elements are flat which make it much easier to transport the elements from the factory to the building site where the building parts are easily mounted with special mounting stud.One of the main drawbacks of lightweight structure is the sound transmission. The main topic is low frequency annoyance, however the complex structural elements and their mutual sensitive connections other acoustical problems might appear.
Samma skyldigheter - men inte samma rättigheter : Funktionshindrades uppfattning om och definition av medborgarskap; en komparativ studie Sverige-Storbritannien
The concept of citizenship was created in Greece about 600 BC, and has for most of the time been treated as a philosophical concept, or as a concept of political science. In spite of the fact that sociologists have taken an interest in the concept in the second half of the 20th century there is hardly any empirical research to substantiate how the common man perceives and defines the concept. Disabled people to a great extent perceive themselves as belonging to a forgotten sector of society in that they experience administrative barriers, shortcomings in the way individuals and institutions behave towards them, institutional discrimination, being socially dead, etc. ?The aim of this study has been to explore how citizenship is perceived and defined by disabled people in Great Britain and Sweden, focusing on the perception of rights and obligations, and how these rights and obligations have been made available to them by society.?The study was carried out as a qualitative study.
Reducering av ledtider samt framtagande av kalkylmodell
Rimaster Kisa AB is a Member of the Rimaster Group, the corporation was bought from Samhall AB in January 2007. The corporation is producing mechanichs needed by the Rimaster group as well for external costumers. Samhall AB is now functioning as a provider of labor for Rimaster Kisa, as the company is hiring personnel from Samhall AB. The company has earlier have had problems with their lead times being far too long. This has resulted in that the management decided to invest in a new edging press.
Har en gemensam valuta resulterat i en minskad prisspridning? : En jämförande studie på priskonvergens inom euroländer i förhållande till övriga EU länder
In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between Members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.