Sök:

Sökresultat:

979 Uppsatser om The ten percent rule - Sida 5 av 66

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..

Utredning av integrationsaspekter vid Rule Based Engineering (RBE)

Vid produktutveckling inom industriföretag finns idag luckor vad gäller IT-stöd i arbetets olika faser. Införandet av s.k. RBE-system (Rule Based Engineering) är ett steg på vägen mot att försöka fylla dessa luckor. Meningen med ett RBE-system kan sägas vara att ersätta traditionella konstruktionshandböcker med motsvarande konstruktionsanvisningar i digital form. Detta ger möjligheter till automatisering av processer som är tidskrävande, monotona och ofta förekommande, t.ex.

Back to the USSR : En studie av Rysslands demokratiska urholkning

Abstract:The purpose of this study is to examine what actually makes Russia an incomplete democracy, despite of all the formal democratic institutions and legal democratic rights.The research method used for this essay has been qualitative case study, which strives to answer two research questions: Which democratic principles are not respected in Russia? How does the executive power control the political arena? The theoretical framework used for this study consists of a model based on Dahls Polyarchy theory and the Rule of Law concept. The conclusions points out that very little have formally changed in Russia regarding democratic rights and the constitution. The democratic decline is due to political manoeuvres and undue political influence. There is no proper division of power and the executive powers are not controlled by a system of checks and balances.

Hinder för fysisk aktivtet hos ungdomar i övre tonåren

AbstractEmilia Rönnberg.Barriers to physical activity in adolescents in their late teens. Vetenskaplig C- uppsats HT 12 Physical activity has been essential to human health and well-being since several thousand years. In Sweden, it has been shown that both adults and young people are less physically active than the rest of Europe- a large proportion of young people today do not meet the recommendations for physical activity (60 minutes per day). The purpose of this study was to determine what proportion of young people, i.e. high school students, did not meet the recommendations for physical activity.

Energiåtervinning : av kompressorkylvattnet

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

"Avslagsbeslut" : En enkätundersökning om hot och våld bland anställda vid Migrationsverkets förvarsenhet

Threats and violence, or the risk of being subjected to threats and violence in the workplace, is a major health and safety problems that exists in many professions. To be exposed to threats and violence can have serious consequences for the employee's health but also for the organization in question. The aims of this study was to investigate the prevalence of threats and violence at the Swedish Migration Board detention, and to examine whether there were health problems among employees who may be exposed to threats and violence. A web-based questionnaire was answered by 29 employees (response rate = 51 percent). The results showed that more employees had been exposed to verbal threats (66 percent), compared to physical violence (10 percent), and they showed a greater tendency to report physical violence, as opposed to verbal threats.

Studenters användning av elektroniska källor ? en användarundersökning vid Växjö universitetsbibliotek

The purpose of this master?s thesis is to gain insights into students? usage and attitudes towards electronic articles and electronic books and how students feel about a change from print collections to digital collections at Växjö University Library. The main questions are: How do different groups of students use the library collections of electronic articles and electronic books? What factors influence the usage of the library collections of electronic articles and electronic books among students? What are the students? experiences of reading electronic books in comparison with reading print books? What would different groups of students think if the literature they need for their studies were purchased in electronic form instead of print? To answer the questions a user study was carried out at Växjö university library. A web survey was sent to students that had a library card and an email address registered at the library.

Produktionsplaneringsrutiner för manuella svetsresurser

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Intern logistikgenomgång av nuvarande tillverkningsorganisation

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Produktpackning : framtagning av ny layout

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Flödessimulering av färdigvarulager

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Optimering av larmbåge : Standby AB

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Samprovning : temperaturkartläggning och gruppering av karossartiklar

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Optimering av säkerhetslager : meddelandehantering i planeringssystemet JDE

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Förstudie robotautomatisering : robotsimulering

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

<- Föregående sida 5 Nästa sida ->