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233 Uppsatser om VAT Directive - Sida 6 av 16

Märstaån ? ett vattenlandskap : Är våtmarker och dammar vägen framåt?

The overall aim is to examine how the European Union Water Framework Directive has affected the local water management in the catchment Märstaån situated in the eastern part of the lake Mälaren river basin, Sweden. The first part of the study gives an historical overview of the area with focus on how the old agricultural landscape was handling the nutrient load from farming activities by means of different kinds of wetlands. By using the concept of the procedural landscape, introduced by Torsten Hägerstrand , together with historical maps with dates starting from the 17th century, the pre-modern landscape is analyzed.  The second part is an investigation, based on qualitative data, on how the different actors in the catchment area work together to secure the water quality for the Märstaån river. The analysis shows that the Märstaån catchment river systems are mostly unchanged in the rural areas.  The exception is the mainstream section of the Märstaån river running partly underground today and the Halmsjöbäcken river that is heavily affected by the Arlanda airport situated within the catchment area.

Upphovsrättens balans: en idéanalys av bibliotekssfärens remissvar på Ds 2003:35.

The aim of the study is to examine ideas surrounding copyright law and related rights appearing in the referral statements that the participants of the library sphere gave to the department writ Ds 2003:35. These ideas reflect the positions the library sphere take regarding issues surrounding the copyright law and related rights. The department writ was preceded by a directive from the European Union; Directive 2001/29/EC of the European parliament and of the council of 22 may 2001 on the harmonization of certain aspects of copyright and related rights in the information society. The writ Ds 2003:35 was later followed by a proposition from the government which was co-herent with the preceding writ. The empirical material has been analyzed with a starting point in the polarizations, artist/audience, private/public and original/copy, presented in PhD Martin Fredriksson?s book Skapandets rätt.

Kväve i Östra Mälaren : hur kunskap förvaltas och används i tillståndsprocesser

The nitrogen cycle in freshwater bodies is complex and consists of many separate processes affected by a number of important factors for example oxygen concentration in the water, temperature and circulation. Knowledge of the different components of the nitrogen cycle exists; however, a complete and comprehensive picture is difficult conceptually as well as theoretically. The available literature illustrates that the research on nitrogen and the related freshwater processes is still associated with high uncertainty of how much of the supplied nitrogen from the catchment is transported with the water versus and how much is lost due to denitrification, sedimentation or uptake by plants. This report is an interdisciplinary survey of Nitrogen discharge permitting. The research focuses in particular on the decision-making process, the levels of scientific standard and the administrative framework.Application for Nitrogen discharge permits are decided by the Environmental Court with council from their own experts as well as relevant government authorities and organisations.

Strategiska anpassningar vid nya h?llbarhetsdirektiv: CSRDs p?verkan p? f?retags strategiska beslut. En kvalitativ studie om hur f?retagsledningen inom textilbranschen anv?nder strategisk navigering och intern anpassning vid bem?tandet av ?kade krav p? h?

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

Skuldsättningsproblematiken på marknaden för snabblån : En granskning av proposition 2009/10:242 och dess motverkande av skuldsättningsproblematiken kring snabblån

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

Kollektivavtalsrätten och ideologierna : Ideologies and Swedish Labour Law

Abstract The overall aim of this paper is to examine the impact of ideologies and norms on a legal system. Against a background of a description of the hierarchy of norms in Swedish labour law and in European Union law, respectively, the paper aims to specifically demonstrate the problems caused by the different hierarchies of norms when implementing EU directives in Swedish labor law. The research question examines how the trade unions? right to industrial action towards an undertaker providing transnational services by posting of workers, is affected by the implementation of the Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services. The paper answers the question under what conditions the Swedish trade unions have the right to take industrial action in situations of posting of workers. Through the study of sources of law and adhering to traditional jurisprudence, this paper investigates the legislation regarding trade unions? rights to take industrial action in situations of posting of workers. In addition to the jurisprudential research, a glance at the history of ideologies is provided.

CCCTB:s betydelse för gränsöverskridande förlustavdrag : - Resultatet av ett genomförande ur svenskt och EU rättsligt perspektiv

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Municipal decision support -About Swedish municipalities implementing the simultaneous offer of full-time employment and the introduction of an internal personnel pool

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

Debatt om informationsfrihet i kris- En studie över upphovsrättsdebatten i några svenska biblioteksorienterade tidskrifter 1996-2001.

In the years 1996-2001 the European Union`s copyright-directive was drawn up. This directive led to much lobbying activities from both copyright holders and library organisations like EBLIDA and IFLA. The Internet and filesharing networks like Napster had led to strong reactions among some copyright holders. Internet gave people an easy opportunity of accessing copyright protected material. Some researchers of copyright have written books where they state that the copyright holders utilize authors fear of illegal copying to strengthen the copyright laws, and by that benefit economical.

En internationell jämförelse av miljölagstiftning avseende växtnäringsläckage med ursprung i jordbruket

SAMMANFATTNINGÖvergödning har de senaste åren blivit en stor och omdebatterad fråga i många EU- länder.Även om problemen har minskat en del är detta inte tillräckligt, vi ser fortfarande fiskdöd,syrefria bottnar och giftiga algblomningar. Hur långt ska vi gå för att kunna övervinnaövergödningsproblemen? Genom olika sorters lagstiftning, ekonomiska styrmedel ochrådgivning har vi nått en bit på vägen, men fortfarande krävs det mycket arbete innan vi haruppnått målet. Jordbruket har pekats ut som en av de största källorna till övergödning pågrund av överskottet av kväve och fosfor som varje år urlakas ur våra jordbruksmarker.Inom EU finns sedan 1991 en gemensam lagstiftning; Nitratdirektivet. Syftet med direktivetär att minska nitratföroreningar och andra föroreningar från jordbruket, då dessa påverkarsåväl yt- och grundvatten som kust- och havsvatten.

Underskott vid gränsöverskridande fusioner : Utgör de svenska reglerna en inskränkning i etableringsfriheten?

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

Förändringar i markanvändning över tid och dess påverkan på vattenkvalitet

The EU Water Framework Directive has led that management follows the boundaries of natural catchments.The Swedish waters suffer from a nutrient overload that originates mainly from diffuse sources such as agriculture and the subcatchment of Hackstabäcken in Vallentuna Kommun, just north of Stockholm, has been chosen for this study because of its high nutrient load and because it has undergone obvious changes in land use through the years.In this study, the land use in 1902 is compared with the land use in 2011 in order to investigate if it has influenced the ability of the landscape to produce ecosystem services related to nutrient removal. These services will continue to be produced as long as the system is stable and resilient, but when landuse changes and manure from horses increases it will lead to disturbances that can convert a system from one regime in to a completely different one. That will result in loss, or degradation, of ecosystem services such as denitrification, phosphor sedimentation and adsorption, vegetation uptake and infiltration.The results of this study are based upon area calculations of landuse from old maps from 1902 and 2011. Through these maps it becomes clear that the forests in Hackstabäcken, has increased with 170 ha together with an urbanization of 311 ha, at the same time as wetlands and arable land has diminished and lakes has suffered from reductions. Wetlands have been reduced with 76 ha and the ones remaining are of insufficient quality from a nutrient removal perspective.Data from 1902 and 2011 regarding number of horses and bovines indicated a decrease in bovines and an increase in horses.

INVERKAN AV HAVSF?RSURNING P? PROTONERBARA ORGANISKA F?RORENINGARAS EKOTOXICITET

Resulting from anthropogenic carbon dioxide emissions, average surface seawater pH is estimated to decline from today's approximately 8.05 to between 7.78 and 8.03 towards 2100. For ionisable organic pollutants, changes in pH can lead to a change in the degree of ionisation, which could influence the ecotoxicity of a compound by altering its bioavailability. In this study, potential changes in ecotoxicity of ionisable organic compounds resulting from ocean acidification are examined. This is achieved partly by conducting a literature review, analysing existing literature that investigates this relationship. Potential changes are also evaluated by examining marine ecotoxicity data for ionisable organic compounds on the watch list pursuant to Directive 2008/105/EC of the European Parliament and of the Council, as well as on the list of priority substances according to the 2022 proposal for amending the Water Framework Directive (2000/60/EC).

Fem år med MiFID på svenska värdepappersmarknaden och dess inverkan på mindre investerares förtroende

Background: Markets in Financial Instruments Directive, MiFID, was implemented in Swedish law in 2007 and aimed to increase competition of the securities market in order to achieve efficiency and lower transaction costs and to enhance investor protection. Another aim was to increase confidence in the market. After the implementation of MiFID some doubts had been highlighted regarding its intentional effects. This evoked the authors? interest to examine the directive?s effects and its impact on investors? trust.Aim: To examine how various participants in the Swedish securities market experienced changes since the implementation of MiFID in 2007, and its impact on the securities market and minor investors' trust.Method: The study applied a qualitative method with a deductive approach to describe, interpret and understand the problem area.

Striden om det svenska snuset : En studie av identitetskonstruktioner i den svenska rapporteringen om EU:s tobaksdirektiv

This paper examines constructions of identities in Swedish news paper articles concerning the European Unions?s Tobacco Products Directive. Using critical discourse analysis (CDA) supported by theories of discourse, semiotics and identity formation, this paper argues that constructions of a Swedish ?Us? are distinguished from a non-Swedish ?Them?. These constructions depends on categories such as use of tobacco, science, history and war, which are frequently used in the discourse to separate ?Us?, ?the good? from ?Them?, ?the bad?.

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