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178 Uppsatser om Stamp duty - Sida 3 av 12

Frihet-en medborgerlig rättighet En normativ analys gällande Lunds kommuns prioriteringspolicy gentemot handikappföreningar

The point of departure for this essay is the observation that themunicipality of Lund is giving priority to handicap associations overother forms of associations. This act can be regarded as trespassinginto the realm of civil society. In respect of this, two aspects appearto be particularly interesting to explore. The first is to determinewhich perspective of freedom the municipality of Lund holds. Ireconstruct how the liberal and the communitarian state relate to thenegative and the positive freedom.

Film i svenskämnet : Gymnasielärares synsätt på filmanvändandet i svenskämnet

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

Kattrumpans undergång? : Bör begreppet gåva tolkas enhetligt i stämpelskattemässigt och inkomstskattemässigt hänseende?

HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende.För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda.

Från planering till inlärning : En studie om processen från en lärares planering till vad eleven lärde sig

AbstractThe aim of this essay was to examine the process from the teachers plan to what the stundents actually learned in the history subject. Too respond to the aim, I have performed interviews with one teacher, four students and also observed one lesson. The interviews and observations have been analysed according to other writers works in this subject. The questions the essay starts out from is: What is the teachers plan for the lesson? How did the teacher and the students carry trough the lesson? Have the students achieved the teachers aim for the lesson? Thanks to the teachers plan for the lesson, how the teacher carried trough the lesson, and the teachers relation to the students, there was good conditions for learning.

Aktiebolags syn på fastighetsöverlåtelser genom köpehandling

Olika aktörer på fastighetsmarknaden har svårigheter att värdesätta kommersiella fastigheter på grund av den minskade transparensen på marknaden. Den minskade transparensen är ett resultat av att färre fastigheter överlåts genom köpehandling idag. Syftet med denna studie är att skapa en ökad förståelse på fastighetsmarknaden och på så vis underlätta för olika aktörer på fastighetsmarknaden att genomföra marknadsanalyser. Målet är att utreda varför vissa bolag väljer att överlåta sina fastigheter med köpehandling istället för att överlåta fastigheter genom att paketera den i ett dotterbolag. Två rättsfall har studerats för att få rättsväsendets bedömningar.

Lämpliga skogsbruksfastigheter : Om långa avstånd mellan skogsskiften efter fastighetsreglering

På Lantmäteriet har frågan funnits om hur enhetlig lämplighetsprövningen av fastigheter är gällande avstånd mellan skogsskiften. Denna fråga blev än mer aktuell efter att stämpelskatten på fastighetsköp för juridiska personer höjdes 2011. En enhetlig rättstillämpning blev då än viktigare ur ett rättviseperspektiv. Syftet med denna undersökning var därför att utreda rättsläget och tillämpningen angående om det efter fastighetsreglering ska få uppstå långa avstånd mellan skogsskiften inom samma fastighet och utifrån vilka kriterier denna bedömning ska göras. Undersökningen skulle också utreda om förrättningslantmätarna bedömer att s.k.

Gränsen mellan en anställds lojalitetsplikt och yttrandefrihet : - var går den?

The use of social media has increased considerably in recent years and has also caused some problems. It has been notable cases in the media where employees adversely criticized their employer on social networks, which subsequently led to the dismissal of the employee. The purpose of this study is to investigate an employee's right to express themselves about their employers in various forms but the main focus will be on social networks. The study investigates employees on both private and public sectors.Employees have a duty of loyalty to their employer, which means that they must be loyal to their employer and not deliberately harm them. The reason that employed comment his employer on social networks has its basis in that they also have freedom of speech and it is raised in such a case, a collision between their rights and responsibilities as an employee.The employees also hold a critique right entitling them to publicly criticize the employer and its activities.

Axle Link - en kortslutningsskyddad säker DC-överföring

Denna examensrapport redogör för hur man kan få en kortslutningsskyddadoch säker inkoppling av en DC-länk mellan två skiljda elektriska system.Rapporten bygger på hur en lastbil ska kunna få en större säkerhet för attbibehålla sina elektriska bromsar om tex ett av bromssystemen tappar sinordinarie matning.Lastbilens bromssystem består idag av två skiljda elektriska system med ett 24volts strömförsörjande batteri vardera. Det ingår två stycken elektriskabromsar i varje system. Om det tex blir fel på en av bromsarna och dennapåverkar ett av systemen vill man kunna koppla bort denna enskilda bromsmed sitt system. Man vill även kunna försörja den fungerande bromsen somsitter i samma system via en så kallad Axle Link. Denna strömmatningslänksitter mellan två hjulpar på samma axel.I denna studie undersöktes möjligheten att realisera en kortslutningsskyddadoch säker DC-överföring via en Axle Link, i första hand med diskretakomponenter.

Ser sjuksköterskan barnet? : när föräldern lider av psykisk ohälsa. En intervjustudie

Background A lot of children live in families where a parent is suffering from some kind of mental illness. As nurses we have to notice these children, when we meet patients with mental illnes.Aim The overall purpose of this study was to examine if and how the district/ psychiatric nurse acknowledge the child?s situation, when a parent is suffering from mental illness.Method A qualitative approach was chosen for this study. Six psychiatric nurses and seven district nurses were interviewed. Content analysis was used for the analysis.Result Four main themes appeard in the result: dialogs of different character, family focus, collaboration and report duty.

Köp av skogsfastighet : en fallstudie

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

Sociala medier i offentlig sektor : En rättsdogmatisk uppsats om problematiken kring hur yttrandefriheten inskränker lojalitetsplikten inom den offentliga sektorn i samband med sociala medier.

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

Förhållandet mellan arbetsrätt och straffrätt för statligt anställda : - särskilt vid åtgärder mot främlingsfientlighet inom polisen

What happens when employees within the police-force make mistakes in their line of duty? This essay set out to investigate the relationship between labour law sanctions and the criminal law punishments for wrongful acts for government employees. This relationship is also set in the perspective of how acts or statements of xenophobia are handled within the Swedish police-force. Further, the essay aims to examine the principle of ne bis in idem in relation to labour law sanctions and criminal law punishment for wrongful acts, and if these two should be considered in line with this principle. Regarding the relationship between labour law sanctions and criminal law punishment for government employees, the determination for which system to use in any given situation is not fully stipulated.

Arbetsgivarens primära förhandlingsskyldighet samt undantag från densamma enligt 2 § MBL

AbstractThe employer is obliged to initiate negotiations with the union organization to which the employer is bound by a collective agreement. This applies both to decisions which imply a substantial change in workplace operations or employment conditions of the individual employee. In case law this obligation has been very extensive through all cases that have been up in the Swedish Labor court. Due to this fact the employer?s duty to negotiate has been interpreted very broadly.

The Intimate Connection Between Autonomy and Decision-Making in Applied Health Care Ethics

The intimate connection between autonomy and decision-making in applied health care, especially in various kinds of consent and refusal has taken center stage in medical ethics since the Salgo decision in 1957. Prior to that time, the physician?s supposedly moral duty to provide appropriate medical care typically surpassed the legal obligation to respect patient?s autonomy. The Salgo decision concluded that physicians have a legal duty to provide facts necessary for the patient to make an informed decision. "The doctor knows best" long ago was replaced with "The doctor proposes; the patient disposes." There is no legal obligation for the patient?s choice to be palatable to anyone, other than that patient himself/herself.

Förenklad revision av mikroföretag? : En kvalitativ studie sedd ur fyra revisorers perspektiv

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

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