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Syftet med denna uppsats är att undersöka hur avvägningen mellan effektivitet och rättssäkerhet i förarbetena till skattetillägget kommit att påverka hur dagens skattetillägg fungerar i praktiken vid Skatteverkets kontrollverksamhet avseende tjänsteavdrag. Detta redogörs för genom att dagens regelverk och de förarbeten som legat till grund för skattetillägget analyseras i förhållande till effektiv

Parallellt med vindkraftens utbyggnad har en diskussion om vindkraftens negativa påverkan på omkringliggande fastighetsvärden uppstått. Mot denna bakgrund har uppsatsen som syfte att redogöra för individens rättsliga möjligheter till ekonomisk kompensation för minskade fastighetsvärden till följd av vindkraft. Uppsatsen har även som syfte att föra en diskussion kring huruvida inspiration till framWith the expansion of wind power, a discussion regarding wind turbines’ negative impact on surrounding property values has emerged. This essay therefore aims to describe the legal possibilities for individuals to be financially compensated for reduced property values due to wind power. Furthermore, this essay also aims to discuss whether the Danish Renewable Energy Act should be a source of inspir

The purpose of this study is to explore how the cultural and geographical distances between the home and the host country influence the location decision of a foreign direct investment. Further, the purpose is also to investigate how this influence has changed during the last eleven years. The research is based on secondary data and existing theories concerning FDI, cultural distance and geographi

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four diffe

The basis of this thesis is the exit problem in close corporations and the protections available to the minority. The phase one of the problem is when oppression takes place, which includes actions when dividends are withheld and excessive bonuses are paid to the majority, leading to the unfair treatment of the minority. Phase two of the problem is the exit problem itself, the minority owner's

This thesis deals with the type of contract terms which normally are referred to as exemption clauses. Through the incorporation of an exemption clause, a seller is able to exempt or limit the liabilities or obligations non-mandatory law otherwise would give him. There is however several restrictions in law which are intended to protect the other party from abuses. First and foremost, courts can e

Popular AbstractI denna avhandling studeras förhållandet mellan människa och djur, i synnerhet människans relation till lantbrukets djur. Med teoretiska perspektiv från socialkonstruktivism och existentiell fenomenologi behandlas frågor om hur djur och nötkreatur (som utgör en fallstudie) framträder i diskurser och hur de ingår i bönders livsvärldar. Utifrån debatterna om belgisk blå, BSE (galna kThis dissertation is concerned with the relationship between humans and animals. In particular, it explores human relations to farm animals, and especially cattle. The empirical and theoretical work is concerned with how animals appear in discourses and how they form part of human life worlds. Three debates about recent animal-related issues are examined: the introduction of the cattle breed Belg

In this thesis the possibility of using mussels as a sensor for contaminants in drinking water intakes was evaluated. Oxygen consumption, heart rate and valve movement was measured upon exposure to oil, caffeine (a marker for waste water) and copper. Valve movement was measured both by time lapse recordings of the mussels and by attaching strain gauges to their shells. One species of freshwater mu

material Expression Reception and Recall of Narrative Instrument (ERRNI) in six- and eightyear old children with typical language development. ERRNI provides information about a person's narrative skills, including expressive language and story comprehension. ERRNI can be used in a clinical context, by speech language pathologists or psychologists, when evaluating nan·ative skills in both chil