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Diploma Thesis Abstract This thesis deals with a new institute in the financial law - an unreliable value added tax payor. This institute was established as one of the means of improving tax collection and is closely related to the liability of a third party - the payor of value added tax; the recipient of taxable transaction. Listing tax payors in a list of unreliable payors caters to the potential guarantor, but this is at the expense of increasing the administrative burden since the recipient of taxable transactions has to consult the list of tax payors before making any transaction and, as the case may be, enter into a contract in order to gain protection in the event that the provider of taxable transaction is included in the list of unreliable payors. The designation of a value added tax payor as an unreliable payor is not stipulated by law quite clearly, but it is based on an internal regulation known as the Information of the General Tax Directorate. The protection from tax evasion in the form of blacklisting business entities - in the records of unreliable payors - may represent an administrative burden that is too onerous for entrepreneurs as well as substantial financial costs associated with the entire unreliable payor agendas. In all probability, it is also contrary to Council Directive...

Sedan 1973 då anläggningslagen (1973:1149) (AL) infördes har delägare i gemensamhetsanläggningar haft möjligheten att själva inträda i anläggningen genom en överenskommelse enligt AL 43 §. Denna överenskommelse måste godkännas av Lantmäteriet och används för att undvika att behöva göra en kostsam och tidskrävande omprövning av hela anläggningen enligt AL 35 §. 1998 infördes även AL 42 a §, vilket gav lantmätarna möjlighet att ta beslut om inträde för ny-/ombildad fastighet i en befintlig gemensamhetsanläggning under förrättningar. Båda paragraferna fungerar som åtgärder som kan användas istället för en omprövning. En överenskommelse är att föredra i dessa typer av förrättningar, men det billigaste och snabbaste alternativet skall alltid användas. Syftet med arbetet är kartlägga om det finns regionala skillnader i tillämpningen av AL 42 a § och 43 §, eventuella skäl för varför detta sker, samt analysera om detta överensstämmer med praxis och vad som står i förarbeten. Arbetet skall även ge en mindre inblick i hur ersättningsfrågan har hanterats i de olika förrättningarna, samt vilka typer av gemensamhetsanläggningar som behandlas. En kombination av juridisk och kvantitativ metod har använts med ett mindre inslag av kvalitativ metod. Kvantitativ metod för att samla in akterna och numeriskt jämföra akternas tillämpning i olika län. Juridisk metod för att tolka hur paragraferna skall tillämpas, och den kvalitativa användes i ett mailutskick för att få mer styrka till slutsatsen. Samtliga akter mellan 1998-2014 som använt AL 43 § eller 42 a § i elva län har inkluderats i statistiken. Av dessa akter har 221 granskats närmare för att svara på frågor om ersättningsskyldighet, typ av anläggning och förvaltningsform. Resultatet visade en stor variation i paragrafanvändningen mellan länen och även olika svar på mailutskicket från kommun till kommun. Exempelvis visade det sig att i 69 % av förrättningarna i Västra Götalands län mellan 1998-2014 har AL 43 § tillämpats, medan i Stockholms län har AL 42 a tillämpats i 66 % av de undersökta förrättningarna. Lantmätarna i kommunerna i dessa län uppgav helt olika skäl för varför de arbetar på detta vis. Göteborgs lantmäterikontor säger att de önskar främja samförstående (och därmed överenskommelser), medan Stockholms kommun sade kort att allt beror helt på omständigheterna. Ersättning i förrättningarna visade sig vara ovanligt, endast 26 % av åtgärderna var ersättningsskyldiga oavsett paragraf. Den vanligaste samfällighetstypen i undersökningen var vägsamfälligheter, som var med i 70 % av granskade akter. Den vanligaste åtgärden var inträden med 81 % och den vanligaste förvaltningsformen var föreningsförvaltning med 85 %. Skälen till varför regionala skillnader existerar är ännu inte helt kartlagt. Den insamlade data tyder på att vissa kommuner inom länen har en form av tradition i deras arbetsmetoder, vilket leder till att en av paragraferna tillämpas oftare. En undersökning med en mer kvalitativ inriktning; fokus på intervjuer med lantmätare och enkäter till de olika lantmäterikontoren behöver göras för att säkerställa detta. / Since 1973, when the Swedish equivalent to the joint facilities act (anläggningslagen [AL] 1973:1149) was signed into law, co-owners of jointly owned facilities have had the ability to enter, exit or change their properties share in these facilities by themselves through a mutual agreement. This agreement must be approved by the Swedish National Land Survey (Lantmäteriet), and is used for avoiding an otherwise necessary, though costly and time consuming, reappraisal of the entire facility, in accordance with AL § 35. In 1998 AL was changed to include § 42 a, which now allowed surveyors to decide who should enter, exit or change shares. This is done within a land survey ordinance and only for pre-existing joint facilities. Both sections of the law act as measures used instead of reappraisals. Usually, an agreement between property owners is the preferred method during land surveys, but Swedish law dictates that the cheapest, most efficient alternative is to be chosen at all times. The purpose of this essay is to map out whether or not there are any regional differences in the usage of § 42 a and § 43, as well as any potential reasons as to why this happens. The essay is also meant to give a glimpse into if the co-owners of these facilities are reimbursed, as well as what type of joint facilities are usually subjected to these changes in members and shares. The bulk of this investigation has been done using a combination of quantitative research and legal methodology, with some elements of qualitative research. All executory acts containing a decision based on § 43 or § 42 a between 1998 and 2014 from 11 counties have been included in the resulting statistics. Out of these acts, 221 of them have been subjected to closer investigation in order to answer questions relating to reimbursement and facility management, as well as type of joint facility. The results show a large difference in what section is favoured by what county, as well as differing approaches to these sections between municipalities. As an example, 69 % of all executory acts in Västra Götaland between 1998 and 2014, where these sections where applied, used § 43. Meanwhile, In Stockholm County, 66 % of the acts within the same time period applied § 42 a. The surveyors in the municipalities within the counties gave entirely different reasons for why they work in the manner of which they do: Surveyors in Gothenburg claims that they wish to "encourage understanding" (and therefore agreements), meanwhile, surveyors in Stockholm claimed that all they do depends upon the specific circumstances of the case in question. Reimbursements were deemed unusual, only 26 % of all acts contained demands for it, regardless of which section was used. The type of joint facility was also very uniform, 70 % of them were primarily formed to manage jointly owned roads. The reasons for why these regional differences occur are still unclear. The suspicion is a tradition within each county, where different cultures within the offices dominate and result in different approaches to each section of the law. A larger investigation into the matter with a greater focus on qualitative research, interviews with surveyors and inquiries into different surveying offices is needed to confirm this.

This thesis establishes an information system which combines three credit risk models through Service-Oriented Architecture (SOA). The system requires the bank user inputting finance-related data and selecting options to generate a series of credit risk related results, including the probabilities of default, the recovery rates, the expected market value of assets, the volatilities of the expected market value of assets, the default points, the default distances, and four indexes from principal components analyses. In addition to exhibiting the numerical results, graphical results are also available for the user. Three credit risk models joining this system are the Moody¡¦s KMV Model with Default Point Modified, the Risk-Neutral Probability Measure Model, and the Time-Varying Jointly Estimated Model. Several previous researches have demonstrated the validity of these credit risk models, hence the purpose of this study is not to examine the practicability of these models, but to see if these models are capable of connecting each other effectively and eventually establishing a process to evaluate the credit risk of enterprises and industries by the use of testing samples. Testing samples are data from Taiwan Small and Medium Enterprise Credit Guarantee Fund. The finance-related data includes the loan amounts, the book value of assets, the data used to calculate the default point threshold (such as the short-term debt and the long-term debt), and the financial ratios with regard to growth ability (such as the revenue growth rate and the profit growth rate before tax), operation ability (such as the accounts receivable turnover rate and the inventory turnover rate), liability-paying ability (such as the current ratio and the debt ratio), and profitability (such as the return on assets and the return on equity). In addition to inputting the finance-related data, the system also require the user selecting the industrial category, the default point threshold, the way data being weighted, the data period, and the borrowing rates from the option page for every enterprise in order to acquire the results. Among the computing process, user is required to select weighted average method, either weighted by loan amounts or weighted by market value of assets, to obtain ¡§the weighted average probability of default of the industry¡¨ and ¡§the weighted average recovery rate of the industry¡¨ which are both used by the Time-Varying Jointly Estimated Model. This study also makes use of quartiles to simulate the situation when the user is near the bottom and top of the business cycle. Furthermore, the ¡§Supremum Strategy¡¨ and the ¡§Infimum Strategy¡¨ are added to this study to let the user realize the best condition and the worse condition of the ¡§Time-Varying Industrial Marginal Probabilities of Default¡¨.

Made available in DSpace on 2016-04-26T20:21:18Z (GMT). No. of bitstreams: 1 Marcelo Akyama Florencio.pdf: 1407905 bytes, checksum: f657e97f73132744bca538a5e76036aa (MD5) Previous issue date: 2012-10-22 / The objective of this work is to describe potential and limits of a product liability for trademark owner and licensor. Research starts with exposure of business history and formation of consumer society in order to contextualize the consumer law and product liability. It examined the evolution of doctrine of product liability and implied warranties that served as a reference to Directive 85/374/EEC and liability set out in Consumer Protection Code of Brazil. Remains on investigate a trademark law. This reaches conclusion trademark owner is liable by products based by reasoning in profit, increasing its goodwill in their capacity to withstand the damages distributions in the price, in fact that is more accessible to consumers, and ensuring product quality in case of problems that compromise the intended purpose / O objetivo deste trabalho é delinear as potencialidades e os limites de uma responsabilidade pelo produto do titular da marca ou quem com ele se assimile. Inicia-se a pesquisa pela exposição da evolução da organização dos meios de produção e da formação da sociedade consumo de forma contextualizar o direito do consumidor e a responsabilidade pelo produto. Em seguida explora-se o conhecimento do direito do consumidor, da consolidação da doutrina do strict product liability e das implied warranties como modelos jurídicos que serviram de referência para a Diretiva da CEE 85/374 e para o sistema de responsabilidade previsto no nosso Código de Defesa do Consumidor. Continua-se a exposição da evolução da organização dos meios de produção, com o objetivo de evidenciar a marca e em seguida investigar a doutrina jurídica marcária. Percorrido esse caminho científica alcança-se a conclusão de que o proprietário da marca ou quem com ele se assimile responde pelos produtos em raciocínio lastreado no proveito econômico tirado por este sujeito quando a marca lhe valoriza o seu estabelecimento comercial por meio do aumento do seu goodwill, na sua condição econômica de suportar a dano, de diluí-lo no preço, no fato de que é o sujeito mais acessível ao consumidor no caso de danos e porque se enquadra no conceito de fornecedor e integra a cadeia de fornecimento, no caso de problemas que comprometem a finalidade do produto ou lhe diminua o seu valor

The thesis deals with a new hotel construction in Brno. The paper aims to elaborate a project documentation for the construction of the building. It is a detached building in a slightly sloping terrain. The building has three floors and one underground floor. On the underground floor there are jointly-shared garages and technical background of the hotel. On the first floor there is a reception, a restaurant, a café and an open-air terrace. The second and the third floor is designed to accommodate guests in double rooms and suites. There is also a manager´s office and a conference room. The bearing construction consists of a ferroconcrete skeleton with a bricked outside envelope of aerated concrete blocks Ytong. The skeletal construction is built on a monolithic foundation footings. The building is covered in a flat single-coat roof which is partly designed as a vegetation roof. The facade of the building is glazed in the northern part of the 1st floor and some parts of the facade are coloured green, the others are of various colours. The building is insulated with a contact insulation system.