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404 Uppsatser om The exemption rule - Sida 3 av 27

Konkurrensbegränsning genom selektiva distributionsavtal inom den schweiziska klockindustrin

Sammanfattning Selektiva distributionsavtal används inom många branscher som ett sätt att reglera handeln med produkter och som ett verktyg för att selektera återförsäljarna. Det senaste året har dessa avtal kommit att nyttjas även inom klockbranschen. Det är en speciell bransch där varumärkena får allt större betydelse och det bidrar till en starkare position för de företag som äger och levererar produkter av de specifika varumärkena. Syftet med detta arbete är att utreda huruvida de selektiva distributionsavtalen medför en begränsning av konkurrensen och om så sker, vilka faktorer det är som skapar begränsningarna. Vidare har en diskussion förts om de villkor som nyttjas verkligen är förenliga med lagstiftningen.

Användning av geografiskt informationssystem (GIS) vid studier av nötkreatur i landskapet - en pilotstudie :

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

Generell hänsyn vid avverkning : påverkan av dispens från sexveckorsregeln samt skogsägares kunskap, tankar och åsikter

The forests in Sweden have, for a long time, been managed intensively. This has led to even-aged stands with few tree species and a lack of dead wood. Therefore, general conservation measures in connection with regeneration felling are important in order to promote biodiversity. Inventories carried out by the Swedish Forest Agency, however, show that about 25 % of the felled area does not reach the level of the Forestry Act, regarding general conservation measures. The aim of my study was to see whether exemptions from the six week notice of reporting regeneration fellings (the Forest Agency demands a report six weeks in advance of fellings), affect the results of the general conservation measures taken.

Skatteverkets ställningstagande om kortare avbrott : Rättskällevärdet i förhållande till legalitetspricipen och förutsebarhetens påverkan

Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

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.

Strandskyddet : en översyn av tillämpningen i tre kommuner i Uppsala län

The first regulation concerning the protection of shores was introduced in 1950. The purpose of that regulation was to "secure the general publics condition of an outdoor life". The protection has been sharpened over the years and in 1975 a general protection of the shores was introduced, which meant that all land was protected within 100 meters from the shoreline. In 1994 a supplement was made with the purpose to "preserve good conditions for animal and plants on land and in water". The Swedish Environmental Protection Agency (EPA) did an inquiry of the shore protection regulations commissioned by the Government in 2001. The inquiry pointed out that there were big lacks in the exemption decisions.

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.

3:12-reglerna : Tillämpning av löneunderlagsregeln

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

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.

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.

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