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2413 Uppsatser om Rule of reason - Sida 3 av 161
EN SKOLA I FÖRÄNDRING : En studie av en ny åtgärd - språkregeln
Focus of this study is an examination of the Swedish school today, its transformation and complexity when also the community outside of school undergoes changes in shape of among other things a different population composition and new political ideas. More specific the aim of the study is to understand how Gustav Adolfsskolan in Landskrona, a compulsory school in south of Sweden, legitimates the language rule that is in effect in the school. It?s a relatively new measure undertaken in the school and both the problems in the school and this measure have been widely discussed in the public media. The theoretical sources of inspiration have come from Weber, Galbraith and Elias and include power relations and dynamics within social mobility when people establishes in new places.
PÅVERKAS DEN KOMMUNALA SKATTESATSEN AV POLITISKTSTYRE? : En strukturell analys av faktorer som avgör skatten i svenska kommuner
The aim of this report was to investigate which factors determine municipal taxes in Sweden.The aim was also to find out whether and how the forms of political rule are significant covariates. A multiple regression analysis was performed using data from 289 municipalities. The analysis resulted in five dierent models, of which a model based on municipal grouping was found to be most satisfactory. In all of the models, there are effects from the form of political rule. The results indicate that socialist municipalities have higher tax rates than non-socialist.
En utredning av arbetsgivarbegreppet vid tillämpningen av expertskattereglerna i 11 kap IL : Utifrån den grundläggande principen om fri rörlighet av kapital inom EU
För att locka till sig kvalificerad utländsk arbetskraft inför allt fler länder inom EU en mer förmånligare beskattning för denna typ av arbetstagare. Sverige införde en sådan beskattning år 2001 vilket innebär att experter, forskare eller nyckelpersoner som kommer till Sverige för att arbeta under en period kortare än 5 år endast beskattas på 75 procent av sin lön och annan ersättning. För att kunna erhålla denna förmånligare beskattning ska arbetsgivaren vara ett svenskt bolag eller ett utländskt bolag med fast driftställe i Sverige och arbetsgivaren definieras som den som betalar ut ersättningen till arbetstagaren. Utformning har lett till att utbetalningar från ett utländskt bolag beskattas högre än en objektivt jämförbar utbetalning som kommer från ett svenskt bolag. En sådan situation är ej tillåten enligt de grundläggande principerna om fri rörlighet inom EU.
Etnisk diskriminering i arbetslivet - ett svåråtkomligt problem
Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.
Rule of reason-doktrinen och direkt beskattning : ett samhällsekonomiskt perspektiv
Många av de komponenter som är nödvändiga i ett nationellt beskattningssystem erkänns av EG-domstolen som tvingande hänsyn till allmänintresset, även om de bakomliggande värdena inte kommer till uttryck på exakt samma vis i EG-rätten som i den nationella rätten. De nationella allmänintressen som inte erkänns av domstolen kan sammankopplas med godtagbara förklaringar till varför ett sådant erkännande inte är lämpligt eller nödvändigt. Domstolen förefaller på så vis hålla en jämvikt mellan gemenskapens bästa och de enskilda medlemsstaternas bästa.EG-domstolens erkännande av dessa allmänintressen sker dock inte helt utan förbehåll. Medlemsstaternas yrkande på rättfärdigande avslås mer som regel än undantag. Det tydligaste exemplet är behovet av ett konsekvent beskattningssystem.
Beskattning av löneförmåner : förutsebarheten av vissa löneförmåners skatteplikt alternativt dess skattefrihet
Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee. The legal rules that are treated in this thesis have a general meaning.
Regeln som splittrar - Om barnfamiljer och regeln om uppehållstillstånd före inresa utifrån internationella konventioner och svensk policy
Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.
Osäker vård? En fallstudie inom svensk hälso- och sjukvård
The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the liability legislation is limited. The main problem this study evolves around, is how a different liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent liability rule.
Internprissättning av patent och FoU : samt bevisningsfrågor till följd av dokumentationskravet
As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.
En analys av Hosni Mubaraks sista tal som Egyptens president
On the 10th of February 2011 Hosni Mubarak gave his last speech as the president of Egypt, on the following day he resigned the presidency after more then two weeks of violent protests against his rule, and with that his 30-year long rule over Egypt had come to an end. This bachelor thesis aims towards examining this speech using both qualitative and quantitative research methods in order to reach a useful analysis of the speech. The conclusions of this thesis is that several methods were used in the speech in order to win the listeners acceptance and approval for the speaker, and then to use these in order to soothe, or preferably to completely stop, the current revolution. The methods that have been found to play major roles in achieving this are; portraying the speaker, defining the listener, promises of improvements and of justice/revenge, and nationalism. This thesis is written in Swedish with Arabic excerpts..
"Livsföring i övrigt" : En rättsvetenskaplig studie av kommunala riktlinjer för ekonomiskt bistånd
The purpose of this thesis was to examine the municipal guidelines regarding the construction of the prerequisite "other living expenses", and how the construction of the prerequisite was constructed in relation to the legislation. The sample of the thesis was the municipalities in Stockholm?s county. The empirical result was compiled with the hermeneutical method, and analyzed through a legal perspective and three different theoretical perspectives, as well as compared with previous studies. The theoretical perspectives were legal pluralism, bureaucracy, legitimacy and rule of law.
OMT-A : An Extension of OMT to Model Active Rules
Today there are commercially available databases with active features, i.e. active mechanisms are available for development of information systems. But the usage of active mechanisms is low in practice. This is due to the insufficient methodological support in analysis and design for developing ECA rule based software. It has been proposed that one of the most suitable ways to tackle this problem is not to develop new methods but to extend existing methodologies.In this thesis an extension of the Object Modeling Technique (OMT) is developed, called OMT-A, which is able to model active rules.
Källskatt i ett EU-perspektiv : Diskriminering inom nationell rätt?
According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.
Tro, hopp och utsatthet
The thesis objective was to study the partnership between the municipality of Gothenburg and three nonprofit organizations concerning the mobile EU-citizens. The study examines how the EU-enlargement affected Sweden and eventually the municipality of Gothenburg, and how Gothenburg responded to the new situation regarding the target group. The thesis contains one case study and the empirical data are based on semi structured interviews with politicians and officials from both the public- and the nonprofit sector. The results were screened with New Institutional Theory, Resource Dependence Theory and Decision Making Theory: Rule Following. The theories were used to locate any type of isomorphism, resource dependence and rule following in the partnership.
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.