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Syftet med denna uppsats är att utreda konsekvensen av att det finns distinktioner i de rättfärdigade inskränkningarna inom etableringsfriheten mellan bolagsrätt och skatterätt samt att undersöka hur de svenska CFC-reglerna kan anses utgöra en rättfärdigad inskränkning i den grundläggande principen om rätten till fri etablering. Etableringsfriheten stadgar medborgare och bolags rätt att fritt etablera sig och bilda bolag inom Europeiska unionen. För att en medlemsstats nationella regler ska kunna inskränka den grundläggande etableringsfriheten krävs att inskränkningen kan rättfärdigas. De rättfärdigade inskränkningarna ser olika ut beroende på inom vilket rättsområde de tilllämpas. Etableringsfriheten är mer långtgående på bolagsrättens område som enbart innefattar en rättfärdigad inskränkning. Inskränkningen kan motiveras av bristen på en unionsrättslig reglering på området. På skatteområdet ser rättsläget dock annorlunda ut. Inom etableringsfriheten finns det ett flertal rättfärdigade inskränkningar på skatteområdet. Att skatterättsområdet är mer reglerat är bolagsrättsområdet har motiverats av att en medlemsstats skatteintäkter är en väsentlig del för en medlemsstats existens. Dessutom skiljer sig de olika medlemsstaternas skattelagstiftningar åt på grund av politiska, historiska och ekonomiska skäl. Konsekvensen av att CFC-beskattas innebär att en delägare löpande blir beskattad för vins-terna i hans utländska dotterbolag som är etablerat i ett lågbeskattat land. CFC-lagstiftningen syftar till att förhindra och försvåra skatteflykt. Efter Cadbury Schweppes-domen har de svenska CFC-reglerna omarbetats. Den nya svenska regleringen harmoniserar mer förenligt med EU och etableringsfriheten. Utfallet från Cadbury Schweppes-domen har även minskat distinktionerna i de rättfärdigade inskränkningarna mellan skatterättens och bolagsrättens område. Effekten av domslutet är ett stort steg framåt i strävan för en enhetlig inre marknad och en mer harmoniserad etableringsfrihet. / The purpose of this paper is to investigate the consequence of that there are distinctions in the justified restrictions in freedom of Establishment between company law and tax law and to investigate how the Swedish CFC-legislation could be considered a justified restriction on the fundamental principle of freedom of Establishment. Freedom of Establishment statutes citizens and companies rights to establish and to set up companies within the European Union. In order for a Member State's national legislation to restrict the fundamental freedom of Establishment a justification is required. The justified restrictions various depending on which area of law they apply to. Freedom of Establishment is more comprising on company law, which only includes one justified restrictive. The restriction can be justified by the lack of a common Unity regulation in the company law. The fiscal situation looks quite different. Within the establishment there are several justifications restrictions on tax matters. The tax law is more regulated then the company law. The tax law has been motivated by the fact that a Member State tax revenue is an essential part of a Member of existence. In addition, differences between the various Member States tax regulations are based on account of political, historical and economic reasons. The consequence of being CFC-taxed is that a shareholder continuously will be taxed for his subsidiary established in a low-tax country. CFC-legislation seeks to bar and hinder tax evasion. After the Cadbury Schweppes-case, the Swedish CFC-legislation was revised. This new Swedish legislation is better harmonized with the EU and the freedom of Establishment. The outcome of the Cadbury Schweppes-judgement has also reduced the distinctions in the justification restrictions between tax law and company law. The effect of the judgement is a major step forward in the ambition for a unified internal market and a more harmonized freedom of Establishment.

In this thesis I scavenge the history of philosophy for answers to the question ‘How are claims to knowledge justified?’. I argue that Plato’s psychological doctrine of knowledge marks the starting point of a philosophical inquiry motivated by the possibility to discover foundations of knowledge through investigating the nature of mind. At the core of this inquiry lies the hypothesis that if the psychological mechanisms that govern the capacity for knowledge acquisition is fully understood, then answers will follow about why judgements are true or false. The prospective result of the inquiry is a theory of universal epistemic justification which demarcates epistemically warranted beliefs from unwarranted beliefs. I suggest that there is a historically persistent case of cognitive dissonance within the epistemological enterprise — a tension between two of its central theses — which is caused by the persistence of the of the hitherto unsuccessful but ongoing quest for universal epistemic justification, and its inciting promises. The contradicting theses are those of certain justification (that one is justified in believing that p only if p is entailed by evidence) and proportional justification (that one is proportionally justified in believing that p to the extent that evidence makes p credible). I discuss the consequences of giving up one of the respective theses. I conclude that the thesis of certain justification cannot be given up unless an adequate theory of proportional justification is proposed, and that the legacy of searching for universal epistemic justification will continue unless epistemologists are able to construct one.

Reading James Hogg’s 1824 novel The Private Memoirs and Confessions of a Justified Sinner through a postsecular lens provides a new framework for spirituality. This framework establishes spirituality as a place of tension and uncertainty between the text’s main ideologies—Enlightenment rationality and religious, specifically Calvinist, fanaticism. The text explores this place of tension through its doubled narrative structure and by demonstrating the crisis of faith that the fictional Editor of the text undergoes. Confessions brings a compelling new paradigm to discussions of the postsecular that allows insight into the complex intersections of Enlightenment rationality and empiricism as well as religious zealotry and the supernatural.

In The Private Memoirs and Confessions of a Justified Sinner (1824), James Hogg uses the uncanny trope of the bier-right, a medieval superstitious belief of Christian origin that a murdered corpse will bleed in the presence or at the touch of the actual murderer, to negotiate his struggle with fading belief in local superstitions and religious faith in the Scottish Borders. Examining the origins of the bier-right, court cases involving the bier-right, and Hogg's minor works using the bier-right I offer a comparison of how Hogg manipulates and morphs this trope in Confessions. I also argue that the main character, the sinner Robert Wringhim, becomes a living-dead embodiment of the bier-right corpse.

The moral justification of punishment is the fundamental concern of this thesis. It is argued that a moral response to crime has to be a civilised response; therefore, the notion of "civility" is defined and discussed. Punishment is then defended in such a way that it accords with being a civilised response to crime. It is argued that in order to be such a response, and thereby qualify as a moral response, punishment must have a certain structure, i.e. it must fulfil seven necessary conditions, which, it is argued, together constitute the sufficient condition for morally justified punishment. In arguing for each of the necessary conditions, different onedimensional theories of punishment are dealt with (retributivism, utilitarianism, deterrence theory, rehabilitationism, a paternalistic theory of punishment, and restitutionalism}, indicating that each fulfils some of the criteria for morally justified punishment. None of the onedimensional theories fulfils all the necessary conditions, however, and hence none on its own fulfils the sufficient condition for morally justified punishment. This is not to argue that a straightforward theory could never on its own fulfil the conditions for morally justified punishment, but I have not been able to conceive how this could be done. The theory I here present is therefore a hybrid approach, incorporating elements of all the above-mentioned theories into a unitary theory. In doing so, it fulfils all the necessary conditions for being a civilised response to crime, thereby fulfilling the sufficient condition too, and hence providing a morally defensible account of punishment. Finally, the question of how this theory can be put into practice is addressed. Because the objective of punishment ought to be a civilised response, thereby benefiting both society as a whole and those being punished and rehabilitated, the thesis may be seen as a progressive synthesis of the various approaches examined. / Philosophy, Practical & Systematic Theology / D. Litt. et Phil. (Philosophy)

The moral justification of punishment is the fundamental concern of this thesis. It is argued that a moral response to crime has to be a civilised response; therefore, the notion of "civility" is defined and discussed. Punishment is then defended in such a way that it accords with being a civilised response to crime. It is argued that in order to be such a response, and thereby qualify as a moral response, punishment must have a certain structure, i.e. it must fulfil seven necessary conditions, which, it is argued, together constitute the sufficient condition for morally justified punishment. In arguing for each of the necessary conditions, different onedimensional theories of punishment are dealt with (retributivism, utilitarianism, deterrence theory, rehabilitationism, a paternalistic theory of punishment, and restitutionalism}, indicating that each fulfils some of the criteria for morally justified punishment. None of the onedimensional theories fulfils all the necessary conditions, however, and hence none on its own fulfils the sufficient condition for morally justified punishment. This is not to argue that a straightforward theory could never on its own fulfil the conditions for morally justified punishment, but I have not been able to conceive how this could be done. The theory I here present is therefore a hybrid approach, incorporating elements of all the above-mentioned theories into a unitary theory. In doing so, it fulfils all the necessary conditions for being a civilised response to crime, thereby fulfilling the sufficient condition too, and hence providing a morally defensible account of punishment. Finally, the question of how this theory can be put into practice is addressed. Because the objective of punishment ought to be a civilised response, thereby benefiting both society as a whole and those being punished and rehabilitated, the thesis may be seen as a progressive synthesis of the various approaches examined. / Philosophy, Practical and Systematic Theology / D. Litt. et Phil. (Philosophy)

Many MBA buildings have been studied from different points of views and approaches / however, their spatial patterns were scarcely investigated. This thesis aims to assess the usefulness of Depth Analysis, a sub-method of Space Syntax, in the understanding of spatial patterns of MBA palaces. The palaces of key MBA sites, Acemh&ouml / y&uuml / k, Tell Mardikh and K&uuml / ltepe, were selected for the analysis. In the conclusion it is suggested that Depth Analysis can be a very useful method in understanding the configuration of spaces when there is sufficient available data. An equally successful application of this method lies in the comparative analysis of different buildings.

We assume that the central focus of epistemology is propositional knowledge (S knows that P). However, since some true beliefs are true by accident, the central question raised by epistemologists is: What becomes a mere true belief into knowledge? There are several answers to this question, many of them conflicting with each other. Among the answers we find two perspectives that compete with each other as the necessary and sufficient conditions for knowledge, namely, the internalist and externalist perspectives. For the epistemological externalism mind the external factors in the formation of belief. The research aims to discuss some issues that connect externalism a proper way of thinking about truth and what we do when we take a belief to be true. The theoretical discussion will use the externalist perspective of Alvin Goldman seeking a normative theory of justification, assuming that a belief is caused by a reliable process. Goldman, for example, states that the explanation of justified belief is necessary for knowledge and is closely related to it. Asserts that the term "justified" is an evaluative term and any correct definition or synonym for "justified" would also be an evaluative term. Thus, Goldman seeks a normative theory of justification for such a search to specify the conditions for substantive epistemic belief. However, he said conditions should be a non-epistemic, that is, necessary and sufficient conditions that do not involve any epistemic notions. Goldman complains that most of the time it is assumed that someone has a justified belief because that person knows that the belief is justified and know what is the justification. This means that justification is an argument or a set of reasons that can be given in favor of a belief, but it just tells us that the nature of justified belief with regard to what a person might say if asked to defend or justify belief. Instead, Goldman thinks that a belief is justified only by some process or property that makes it justified. / Partiremos do pressuposto que o foco central da epistemologia é o conhecimento proposicional (S sabe que P). Entretanto, uma vez que algumas crenças verdadeiras são verdadeiras por acaso, a questão central formulada pelos epistemólogos é a seguinte: O que converte a mera crença verdadeira em conhecimento? Existem diversas respostas para essa questão, muitas delas conflitantes entre si. Entre as respostas encontramos duas perspectivas que competem entre si quanto às condições necessárias e suficientes para o conhecimento, a saber, as perspectivas internalista e externalista. Para o externalismo epistemológico importam os fatores externos na formação da crença. A pesquisa procura discutir algumas questões que conectam o externalismo a uma adequada maneira de pensar sobre a verdade e o que fazemos quando tomamos uma crença como sendo verdadeira. Como referencial teórico utilizaremos a perspectiva externalista de Alvin Goldman que busca uma teoria normativa da justificação, pressupondo que uma crença é originada por um processo confiável. Goldman, por exemplo, afirma que a explicação da crença justificada é necessária para o conhecimento e está intimamente relacionada a ele. Assevera que o termo justificada é um termo valorativo e qualquer definição correta ou sinônimo de justificada seria também um termo valorativo. Assim, Goldman busca uma teoria normativa da justificação, para tal procura especificar as condições substantivas para a crença epistêmica. Contudo, afirma que tais condições deverão ser condições não epistêmicas, isto é, condições necessárias e suficientes que não envolvem quaisquer noções epistêmicas. Goldman critica que na maioria das vezes se assume que alguém tem uma crença justificada porque essa pessoa sabe que a crença é justificada e sabe qual é a justificação. Isso significa dizer que a justificação é um argumento ou um conjunto de razões que podem ser dadas a favor de uma crença, mas isso simplesmente nos diz que a natureza da crença justificada diz respeito ao que uma pessoa poderia dizer se fosse solicitada a defender ou justificar sua crença. Ao contrário, Goldman pensa que uma crença só é justificada através de algum processo ou propriedade que a torna justificada.

Summary: This thesis deals with the enforcement of judgments, foreclosures, indebtedness in the Czech Republic and some of the phenomena that are associated with it. At first it describes the legal regulation, which treats the conditions under which it is possible to lead the verdict enforcement. If enforced under Act No. 99/1963 Coll. Code of Civil Procedure, as amended, Code of Civil Procedure this procedure is called "enforcement". If enforced pursuant to Act No. 120/2001 Coll. Enforcement Procedure, as amended, this procedure is called "executions." If enforced pursuant to Act No. 280/2009 Coll. Tax Code, as amended, this procedure is called "tax foreclosures". Subsequently, the thesis deals with address data on household debt. Household indebtedness is observed in the time series from 1993 to 2012, for the independent Czech Republic. Household indebtedness will be confronted with debt Czech Republic. Value of debt in both cases continue to rise, but each has the debt of other causes. For households may default on receivables result in forced recovery, which increased costs. The author proposes several kinds of measures to improve the situation. Educational programs should students of secondary schools and colleges as detailed as possible to show the risks of life on the debt. Increased surveillance...