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I uppsatsen behandlas avdragsrätt för ingående mervärdesskatt på förvärv med koppling till aktieförsäljning, aktieförvärv och nyemission, utifrån svensk rätt och EG-rätt. Om ett bolag skall kunna medges avdragsrätt måste det vara skattskyldigt till mervärdesskatt. Enligt svensk rätt beror skattskyldigheten på om en person bedriver yrkesmässig verksamhet medan EG-rätten utgår från de transaktioner
Vaxholmsmålet handlar om det lettiska företaget, Laval un Partneri Ltd (Laval), som hade fått uppdraget att bygga om en skola i Vaxholm, som inte ansåg sig behöva sluta avtal med det svenska Byggnadsarbetarförbundet (Byggnads). Laval menade att de traditionella fackliga stridsåtgärder Byggnads använde sig av stred mot reglerna för den öppna europeiska arbetsmarknaden. Byggnads som krävde att kolle
Syftet med vår studie är att undersöka och därigenom få ökad förståelse för fenomenet vintagemode. Vi vill genom detta kartlägga de olika skälen till att unga svenska kvinnor väljer att handla vintage istället för att t.ex. vända sig till en av de större modekedjorna. Vidare vill vi få svar på vilken innebörd vintage har för den specifika målgruppen. Vi har gjort en kvalitativ studie med en iterat
The purpose of this thesis is to identify values and motive of ethnic diversity. By interwieving people responsible for employment on TeliaSoneras service department the thesis concludes that values and motives of ethnic diversity is motivated by human rights and profits. The thesis shows that when employers value ethnic diversity by a lucrative rationality the practice of diversity management ten
In November 2004, Valdivia Cellulose Pulp Plant started operating in San Pedro de la Mariquina, 56 kilometers north-west of Valdivia in southern Chile. A few months later a decrease in the population of the Black Necked Swans (Cygnus melancoryphus) in the Carlos Anwandter Sanctuary, near the discharging point of the mill, was discovered. The aim of the thesis was to evaluate three alternative disc
Climate change is a real challenge with global impacts in scope. The negative impacts of climate change are being experienced globally through raising temperatures, rising sea levels, melting ice and glaciers, extended drought and floods, soil erosion among others. The most vulnerable and affected by climate change are the developing countries that lack adaptive capacity to the impacts of climate
Arbetsdomstolen har aldrig prövat metodens tillförlitlighet av drogtester och dess betydelse för ett genomförande. När arbetsdomstolen tar ställning till en arbetstagares vägran att underkasta sig ett drogtest görs en avvägning. I avvägningen ställs arbetsgivarens intresse mot individens rätt till sin integritet. Omständigheter som beaktas är bla syftet med testet och testmetoden. Drogtestets tilThe reliability of drug tests and its significance when it comes to the employee´s obligation to take part in a drug test has never been put to trial in the Swedish Labour Court. An adjustment is made as the Labour Court comes to a decision regarding an employee’s refusal to comply to a drug test. In the adjustment the integrity of the individual is put against the employer’s interest. Circumstanc
Gender mainstreaming has since the mid-1990s been the strategy adopted in order to incorporate the gender perspective in all decision making. Although the strategy existed for almost 18 years, research shows that the implementation of gender mainstreaming still suffers from shortcomings. Many municipalities mention the lack of methodological support, knowledge and specific Equality strategists as
Title: A personal waste bin available for the whole world – a nethnographic studie of interaction regardning self-injury behaviour in social media. Supervisor: Annika Capélan-Köhler Assessor: Katarina Hollertz The aim of this study was to examine how adolescents interact around self-injury behaviour on the Internet. The empirical material is based on selected blogs and online communities, where
Collective action can be challenging in the governance of common pool resource. While social learning has the potential to facilitate negotiations and communications, power imbalance can still challenge the common pool resource (CPR) governance. In an attempt to study collective action in that context, I undertook a qualitative case study at the Cañete basin, Peru. The primary data was manly colle
Crimes and violations are constantly committed against human rights all over the world. Whole populations are victims of genocide and ethnic cleansing, while the international society has a commitment and responsibility in their hands to intervene. But what happens when the international society and the United Nations Security Council are unwilling to come to a unanimously decision? This study has
In crisis-hit Greece, there have been an unprecedented rise of grassroots self-help initiatives for the last three to four years, and the whole phenomenon has come to be known as the quest for social and solidarity economy. With the consolidation of political and economic power in today’s capitalist market economy, the social and solidarity movement in Greece has been seeking for a way forward to
This thesis provides an account of the storage strategies for mitigation of excess electricity production (EEP) from wind energy in the Öresund region of Denmark and southern Sweden, characterized by an increasing share of wind power. Hydrogen is a versatile storage technology with potential in both large and small scale options, and for utilization in several application areas. TIS framework and
Denna uppsats fokuserar på offentliga upphandlingar och behandlar begreppet onormalt låga anbud. Dessa anbudens låga nivå kan vara grundade i dolda motiv eller missförstånd från anbudsgivaren. Detta medför att den upphandlande myndigheten kan vilja förkasta det aktuella anbudet. Den låga nivån kan däremot lika gärna vara helt legitimt och bör därmed inte förkastas. Regelverket samt praxis på områdThis thesis focuses on public procurements and deals with the concept of abnormally low tenders. The low levels in a tender can be founded in a hidden agenda or in a misunderstanding by the tenderer. This means that the contracting authority may wish to reject the current offer. The low level, on the other hand, can just as easily be completely legitimate and should therefore not be discouraged. T
Denna uppsats är en beskrivande idéanalys av UNICEF:s rättighetsperspektiv så som det uttrycks i deras strategiska plan för åren 2014-2017. Syftet är att undersöka hur en rättighetsförståelse visas hos UNICEF i jämförelse med det rättighetsbaserade tillvägagångssätt organisationen har åtagit sig att följa. Detta rättighetsbaserade tillvägagångssätt utgör min teori i den första delen av min analys.This essay is a descriptive idea analysis of the rights perspective shown by UNICEF, the United Nations Children’s Fund, in their Strategic Plan for the time period of 2014-2017. The purpose is to examine how an understanding of rights is shown by UNICEF, in accordance with the principles set forth in the human rights-based approach to development that the organization is committed to follow. This
