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571 Uppsatser om The principle of distinction - Sida 3 av 39
Tolkning av dubbelbeskattningsavtal : mot bakgrund av OECD:s föreslagna ändringar i kommentarerna till artikel 5.1 i modellavtalet
In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.
Den korta armen : En studie i mångfald och armlängdsavstånd i kultursamverkansmodellen
The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.
Fullständighetsprincipen i hållbarhetsredovisningen : En fördjupning samt en tillämpning
In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.
August Strindbergs arkiv från privatarkiv till kulturarv: En studie i proveniensprincipens tillämpning och nationalistisk historietolkning.
In this thesis I examine the events that followed the death of August Strindberg and resulted in his private belongings becoming an important part of Swedens cultural heritage. My purpose has been twofold: firstly, to identify which aims were sought to be achieved when dealing with Strindberg's archives and his home and to relate these to a nationalistic interpretation of history, secondly, to relate this work to the then newly introduced archival principle, the Principle of provenance. I identified three different aims: firstly the economic aim must be seen in the light of an increasingly expanding publishing market. I argue that the author gained a new and important role in the general social debate a nationalistic one, an important point with regard to my following conclusions. Secondly, the aim to store and display the material in a museum is discussed in relation to different views of cultural history and the interpretation of history.
The Golden Rule and Bioethics. A Reflection upon the Foundation of Ethics
The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.
Kommunala underprisöverlåtelser och återbetalningskrav med stöd av art. 88.3 EGF ? En studie av svensk process- och sanktionsrätt utifrån den gemenskapsrättsliga effektivitetsprincipen
Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.
Gratis i princip : Gratisprincipen och avgifter på svenska folkbibliotek : en enkätundersökning utförd på Norrköpings Stadsbibliotek och Eskilstuna Stads- och Länsbibliotek
The theme of this essay is the principle of free access to the Swedish Public Libraries, and its aim is to fmd out the opinion of adult visitors of such libraries as regards the introduction of fees on the borrowing of books, already existing fees such as reservation fees, charges for interlibrary loans and charges for the late return of books.The main part of our survey comprises questionnaires that were handed out to 100 visitors at the Norrkoping City Library and 100 visitors at the Eskilstuna City and Provincial Library. In order to illustrate the fee problem from another angle, interviews with staff people from the two libraries were carried out A large part of the essay consists of material aiming to give a general picture of the subject, e.g. how the "free of charge principle" is tied to the Swedish library system, what arguments have been presented to maintain or reverse this principle, and a comparison of the relative situation in other countries. As the conception of popular education is so basic for the "free of charge principle", we also account for the idea of popular education.The result of our questionnaire shows, among other things, that 60,9% cannot consider paying for any of the free services offer by the libraries today, 21,3% answered that they could possibly consider paying for some of the services and 17,8% answered that they didn't know. 76% would rather pay for a library card than stop borrowing books altogether..
Kampen om arbetslinjen : En diskursanalys av begreppets framställning och politiska innebörder under valåret 2010 i tidningarna Aftonbladet och Svenska Dagbladet
The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.
Allmänna rättsprincipers framväxt och påverkan inom EU - En uppsats om principerna med fokus på proportionalitet, rätten till försvar och offentlighet
General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.
Filosofi och litteratur : en studie av förhållandet mellan filosofisk litteratur och skönlitteratur och dess betydelse för kunskapsutveckling ur ett didaktiskt perspektiv.
What is the relation between literature and philosophy and what can we learn from it? Is there something about the novel and its language, fiction and narrative that separates it from philosophical litterature? In what way is knowledge about this useful to us, and is it possible to use fiction for the understanding of philosophy?This study makes an attempt to shed some light on the by no means obviuos distinction between philosophy and literature. The aim is to understand what, if in fact there is something that separates philosophy from literature, there is about the distinction that makes it possible for us to separate the ideas in literature from philosophical ideas, and in what way we can use the novel, or fiction in its widest meaning, to understand philosophy. When teaching philosophy you´re often required to make the abstract tangible. But if there´s a misconception about the distinction in what makes philosophical literature philosophical, then maybe there is something to learn from literature, or, at least, something about the fiction and its aesthetics, that makes it easier for us to relate to and understand, for example, the theories that are debated in moral philosophy.There are some philosophers who have used the form of fiction to make their thoughts on philosophical questions understandable.
"Det ska inte vara lätt att knarka" : En studie om sprututbyte och svensk narkotikapolitik.
The drug treatment staff attitude towards needle exchange is what investigates in this study. The aim of this study is to see what?s affecting the standpoints in the needle exchange issue and also to investigate if the needle exchange is compatible with Swedish drug policy. The study has a qualitative approach and it?s based on eight semi-structured interviews with drug treatment staff.
Gränsöverskridande arvskiften : En analys av domsrätts- och lagvalsfrågan med beaktande av EU:s förordning nr 650/2012 samt dess förhållande till tredjestat
In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.
Lagval och behörighet i EUs arvsförordning : Konsekvenser av att bodelningsregler inte omfattas
People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.
Allmänna rättsprincipers framväxt och påverkan inom EU - En uppsats om principerna med fokus på proportionalitet, rätten till försvar och offentlighet
General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.
Tillämpningen av armlängdsprincipen : En studie om hur tillämpningen av armlängdsprincipen påverkas av Skatteverkets ökade fokus på internprissättning
The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.