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404 Uppsatser om The exemption rule - Sida 2 av 27
Finn fem fel? Trovärdighetsbedömningar och rättssäkerhet inom den svenska asylprocessen
The purpose of this essay is to outline the aspects of the rule of law that can be applied to credibility assessment in the asylum procedure, and more specifically what factors influence the assessment of credibility in practice. To evaluate this procedure, a multidisciplinary method has been used. Secondary data has been collected from previous academic research and from legal documents such as the Swedish Aliens Act. Since the area of study lacks a reflection on how credibility issues are dealt with in practice, primary research in the form of qualitative interviews has been conducted.Key findings suggest that the Swedish asylum system does offer a fairly inclusive refugee law and rights protection relating to the rule of law. However, the study also suggests that the decision maker's own subjectivity, lack of training relating to trauma and torture victims as well as a rigid system of regulations contribute to credibility assessments being arbitrary and discretionary, in violation of the rule of law..
SYNS VI I SVERIGE? : En rättssäkerhetsstudie om barn i migrationsprocessen
The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.
Internprissättning : Bevisbörda, dokumentationskrav och rättssäkerhet
As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.
HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112
The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.
Gränsen mellan aktiv och passiv försäljning. En analys av konkurrensreglerna på marknaden för anläggningsmaskiner
The essay focuses on the blacklisted restriction of passive sales in the block exemption to Article 101 TFEU on vertical agreements. It confirms the authors' thesis that the distinction between active and passive sales do not cause any problems in the theory, but that the reality shows the opposite. The analysis further shows that more detailed guidelines probably would not solve the problem but rather it is the objectives behind the rules and practice that causes confusion.The essay questiones whether the changes in the new guidelines for the block exemption also involves a change in the Commission's approach to the restrictions on passive sales when the same purposes as before lies behind the rules, where the goal of an integrated market is the most important. The impact of the so called "economic approach" within practice since the 1990s, when it was first introduced, suggests that changes are slow. The essay requests a greater openness to the fact that the realization of a single market and the desire to move closer to the commercial reality of companies collide.One proposed solution is given, where the rules would be designed so that 'absolute territorial protection' is prohibited, contractually and de facto, and that it is left open for companies to determine if their actions lead to this.
Den tvetydiga regimen - En studie om den iranska regimens natur
The aim of this study is to get a better understanding of the Iranian regime. My theory is that the Iranian regime is a semi-dictatorship, based on the soul fact that semi-competetive elections take place. The main question this thesis tries to answer is what characterizes the political construction of the Iranian regime and by what means does it implement its political goals. In trying to answer this question the case of Iran is applied to four specific typologies being, semi-dictatorship, military rule, single party rule and personal rule. The aim has not been to categorically analyze if the Iranian regime matches one typology or the other perfectly, as this is seldom the case when it comes to typologies.After analysis of the four typologies, the conclusion is that the Iranian regime utilizes semi-competitive elections to give a guise of democracy, as is in line with a semi-dictatorship.
Bilden av det r?da Kina. Mao Zedongs regeringstid i skolans l?romedel i historia 1970-2010
This study investigates the evolution of depictions of Maoist China in Swedish history textbooks from 1970 to 2010. Through examining textbooks from this period, 20 years before the end of the cold war and 20 years after it, this study aims to investigate how quickly and how radically textbooks can change in their depictions of controversial and significant historical periods. Comparing descriptions of both people, tumultuous events, and general trends in China under Mao's rule, this study finds significant differences in how the textbooks describe Maoist China. While textbooks in the 1970s give a largely positive, sympathetic and hopeful view of China, during the 1990s and 2000s that perspective has been overtaken by an overwhelmingly critical view of Mao and his rule, focusing on his failures and dictatorial rule. The findings add to a somewhat divided field of research on the adaptability of textbooks, leaning toward the idea that textbooks can change rapidly during times of turmoil in a society..
Lojalitetsplikt och Omsorgsförpliktelse för styrelse och VD
Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations. In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.
Oskäliga villkor för utvidgade nybilsgarantiers giltighet : I konsumenternas eller konkurrenternas intresse?
A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today?s legislation and I argue for when such a term is to be seen as unfair.
Rättsäkerhet i den psykiatriska tvångsvården : Lagstiftning och tillämpning
This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.
Regler är till för att brytas
A purchase decision can be seen as a multifaceted context that raises many unanswered questions. Understanding the consumer's evaluation of alternatives is complex and should be studied at a deeper rather than wider scale. There is a problem for retailers to understand how the consumer manages a purchase decision in a retail setting with durables goods that generates a higher effort. The aim is to describe the decision rules used by the consumer and how they are expressed in this context. A better understanding of which ones they use and how they are conveyed will help retailers to create effective marketing solutions that generate positive outcomes as increased profitability and customer satisfaction.
Finns det grund för att lämna ideella föreningar utanför momsträsket? : Är undantaget i 4:8 mervärdesskattelagen konformt med mervärdesskattedirektivet?
Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations. In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.
Demokratins förutsättningar i Västafrika : En jämförande studie av Ghana och Guinea
In subsequent to Post-colonialism the African nations have dilated into different political directions. While some nations have established well-functioning democracies, others are still under authoritarian regimes. The aim of this thesis is to examine if civil society has an impact on democratic development in West Africa. Therefore the theoretical starting point is Putnam?s theory of social capital, but this study will also examine other possible causal explanations for democratic transition.This study will be based on a comparative analysis of Ghana and Guinea.
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.