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1544 Uppsatser om The European Court of Justice - Sida 57 av 103

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..

Aristoteles och cyberspace : Kunskaper, färdigheter och insikter i hypertextens föränderliga värld

The purpose of this thesis is to deepen the understanding of our contemporary description of digital literacy using the perspective on knowledge from the Nicomachean Ethics by Aristotle. I have chosen to deal with the problem using a hermeneutic approach. The method of inquiry is based on close reading of the selected literature. The selection itself has been made after a strategic selection regarding perspective on knowledge and digital literacy. It appears in the thesis that there are substantial differences but also similarities between our contemporary description of digital literacy from Recommendation of the European Parliament and of the Council of 18 December 2006 on key competences for lifelong learning and the perspective on knowledge from the Nicomachean Ethics by Aristotle.Still, the result has been possible to use for the purpose of the thesis since the problem has an answer and a deepened impression of the understandings of digital literacy..

Police Science - expansionen av ett kunskapsfält : En studie om vetenskapligt gränsdragningsarbete i 1930-talets Chicago

In 1929, the Scientific Crime Detection Laboratory was established in Chicago?the first of its kind in the United States. The purpose was to engage in practical use of scientific methods in the detection of crime. In 1930, the institute published its own periodical called The American Journal of Police Science. Applying the theory of boundary-work, this essay analyses how the novelty institute argued its legitimacy as a scientific establishment through the expansion of Police Science as a collective field of knowledge.

Etnisk diskriminering på den svenska arbetsmarknaden

This thesis examines the Swedish labour market with a focus on the immigrant part off the population. There are big differences between the immigrant and particular non-European immigrant part off the population and native Swedes. In the first part off this thesis I will show that immigrants in Sweden have a higher rate of unemployment, lower rate off employment, lower wage incomes, higher risk off unemployment and are overrepresented in low skilled, low status jobs. Even when controlling for different factors such as education level, knowledge in the Swedish language, age etc. a big gap remains.

Fantasygenrens kvinnoskildringar : Fördomar och möjligheter i den fantastiska litteraturen

In this essay a conclusion about the way female characters are portrayed in fantasy novels will be attempted through an analysis of one selected female character from each selected novel. The works that have been chosen are; J.R.R. Tolkien?s The Lord of the Rings, Robert Jordan?s The Eye of the World and A Game of Thrones by George R.R. Martin.The analysis will be done with the help of examples and theories from both feministic criticism and gender studies.

Det individuella anställningsavtalet : Gränser för anställningsformens innehåll

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

Flaskpost för frigörelse? : En studie om könsroller och emancipation i Alice Munros novell ?To Reach Japan"

AbstractThe purpose of this essay is to analyse and interpret artist Hans Hedberg?s monumental, ceramic reliefs in Sweden and France. Hedberg is internationally famous for his ceramic fruits and eggs in different glaces and formats. A mostly unknown side of his artistic production is that he produced about 50 ceramic reliefs during the 1950s and up to the 1970s in public buildings. Hedberg was one of very few foreign artists in France, who, during a long period of time, produced monumental, public reliefs for the French state.

Socialsekreteraren har ordet! En studie av hur ungdomar beskrivs i socialtjänstens yttranden avseende unga lagöverträdare.

The purpose of this essay was to examine how youths are described in certain written statements that are produced by the social services. The statements that this study has focused on, are those written with the purpose of serving the court with suggestions of treatment-measures when a person between 15 and 18 is suspected of having committed a crime. The main issues were: How is the content in these statements described and what do these descriptions tell the reader? Do the images of youths in the statements differ, depending on the degree of intervention for the suggested treatment-measure? The essay is based on a qualitative content-analysis of 50 statements and the material has been analysed from a social-constructive theoretical perspective.The study shows that the youths in the statements are described through descriptions that reinforces a positive or a negative image of the youth, and that these descriptions are described as either utterances or facts. Depending on the degree of intervention for the suggested treatment-measures, the information in the statements differ in that descriptions that are likely to reinforce a positive image of the youth are more frequent in the statements where no or less intervening treatment-measures is suggested.

EU - en nyliberal hegemoni? En studie av den nyliberala diskursen i Fördrag om upprättandet av en konstitution för Europa

The fact that we apprehend certain phenomena as more convenient than others generate questions about what constitute and decide what we think of as normal and appropriate. The aim of this thesis is to explore the immense conception of power and authority through a narrower approach that focuses on the EU.With this in mind I examine the penetration of the neo-liberal ideology in the Treaty establishing a Constitution for Europe to see if there are any implications for hegemony. This is achieved through a discourse analysis which is strengthened with empirical cases of EU policies.The result of the discourse analysis of selected parts of the Treaty establishing a Constitution for Europe reveals that there are in fact tendencies which indicate that our society and reality is dominated by a neo-liberal hegemonic discourse. Subsequently the contemporary discourse broadly infiltrates the entire European Union, and therefore also its member states..

Varför har European Civil Peace Corps inte bildats?: En studie om civilt fredsbevarande, maktutövande och kämpande diskurser.

The purpose of this study is to find out why the EU has not yet implemented the EuropeanCivil Peace Corps (ECPC), which the EU Parliament took a resolution about in 1999. Themore specific questions posed are whether the concept of ECPC has been redefined, whetherthe issue of ECPC has been prevented from coming up for discussion and decision-making,and what this has meant for the non-implementation. Steven Lukes' theory about the threedimensions of power is used in combination with a discourse analysis method. The materialused is documents from the EU Parliament's decisions and debate about ECPC, and ECPCfeasibility studies. In the analysis I find one "law and order"-discourse and one "peaceknowledge"-discourse.

Konsten att skapa mening : En studie om kreativitetens och skapandets möjligheter för socialpedagogiska målgrupper

Vi har genomfört en kvalitativ studie med en hermeneutisk och fenomenologisk utgångspunkt. Vi har använt oss av halvstrukturerade kvalitativa intervjuer då vi samlat in data. Grunden för studiens teoretiska ram utgår ifrån Mays och Marcuses förklaringar av kreativiteten och skapandet som en allmänmänsklig, meningsskapande och transcendent praktik. Vi har intervjuat personal på tre olika, icke behandlande, institutioner för vuxna. Institutionerna vänder sig till våldsutsatta kvinnor, bostadslösa kvinnor och vuxna människor med psykisk ohälsa.

Ymers benknotor : Kan kala berg och berghällar, där det ser ut att ha förekommit forntida kultaktiviteter, kopplas till skapelsemyten om Ymer

The intention of this essay is to put the light on and to discuss if there is a connection between a pre-Christian creation mythology and naked rocks on prehistoric sacred places in Scandinavia. Archaeological as well as historical materials are studied. The historical material is mostly from Snorre Sturlasons Asasagan with the explanation of the creation of the world. In this story the world was built from the body of a killed and deposited giant named Ymer. Almost the same myth is told in all Indo-European countries.

Sverigedemokraterna - En studie av värderingsskillnader mellan Sydsverige och övriga Sverige

Under valen 2002 ? 2006 har Sverigedemokraterna i Sydsverige gått starkt framåt. Vad kan förklara denna starka framgång?Syftet med denna uppsats är att försöka specifiera om värderingskillnader mellanSydsverige och övriga Sverige föreligger genom att undersöka om det finns någotsamband mellan region och inställning till det kulturella samhället. Genom att användamaterial från den europeiska forskningsprojektet European Social Survey (ESS)undersöks hypotesen om det föreligger värderingsskillnader mellan Sydsverige ochövriga Sverige i inställning till det mångkulturella samhället som då kan ha en del i förklaringen varför Sverigedemokraterna är starka just i Sydsverige.

Förbjud det totala abortförbudet? : Hur legitim är abortlagen i Nicaragua?

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

FN och EU ? två aktörer inom det konfliktförebyggande området - en studie av FN och EU: s konfliktförebyggande åtgärder i Makedonien

Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.

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