Esta tese reflete sobre as inquietações decorrentes da entrada e da presença, no ensino superior, de estudantes indígenas Tenetehara/Guajajara, povo Tupi-Guarani localizado na Amazônia Oriental no estado do Maranhão. É pela via etnográfica que este trabalho se constitui, através da observação participante, conversas informais e entrevistas, documentos, leis, portarias e resoluções referentes ao ensino superior para indígenas. A tese analisa duas experiências vivenciadas pelos índios: a primeira, na Universidade Federal do Maranhão(UFMA), e a segunda vivenciada no curso de Licenciatura Intercultural para Professores Indígenas da Educação Básica pela Universidade Estadual do Maranhão (UEMA). A partir dessas experiências, reflexões sobre indianidade, guerra, cultura com aspas são realizadas no presente trabalho. / This thesis reflects on the concerns about the entrance and presence in higher education of Tenetehara / Guajajara indigenous students, Tupi-Guarani people located in the Eastern Amazon in the state of Maranhão. It is through the ethnographic way that this work constitutes, through participant observation, informal conversations and interviews, documents, laws, ordinances and resolutions concerning higher education for indigenous people. The thesis analyzes two experiences lived by the Indians: the first, at the Federal University of Maranhão (UFMA), and the second one experienced in the Intercultural Licentiate course for Indigenous Teachers of Basic Education by the State University of Maranhão (UEMA). From these experiences, reflections on indianity, war, culture with quotation marks are carried out in the present work.

Made available in DSpace on 2016-04-29T13:32:33Z (GMT). No. of bitstreams: 1 Stella Guimaraes Ferraretto.pdf: 750644 bytes, checksum: 66969aed36dcab7cf20ffd10d5492a05 (MD5) Previous issue date: 2010-07-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Marks on the body, especially tattoos and psychosomatic phenomenon, skin lesions, are the objects we deal with on this work, making use of the psychoanalytical theory, which treats corporeité as Lacan has postulated on this teachings, and we do so passing through the three registers: Real, Symbolic and Imaginary. We start from the initial lacanian thesis about the insertion of the subject on the symbolic at the moment of its conception, from the statement the symbol is the death of the thing , from the idea of the body as desert of jouissance , that is, the jouissance denied to the being who speaks, until the final proposition of this teachings, namely that in order to experience jouissance one must have a body. And the production of a body in different connections and registers, plus the entrance into the discourse as from of jouissance ordering, are both also related to the entrance of the subject into the social link. Arriving at the real of lalangue, we observe that this real pervades all the question of the body and its marks, voluntary like tattoo, and involuntary like the psychosomatic phenomenon, which are similar because they leave marks on the body, but with processes underlying their inscription being absolutely distinct, as is the psychic ordering, casting light on psychoanalytic concepts acting differently on the subjects. Reviewing history, taking into account the socio-cultural aspects, moving through theories wich intercommunicate with Psychoanalysis, 9 like the Social Sciences and Anthropology, using excepts from interviws, in the case of tattoos, and also by presenting two clinicals cases of a patient with psoriasis, we show, in our work, the existence of a strong opposition between the two types of marks on the body, but wich nonetheless present traits in common: both produce social links, although in distinct processes / As marcas corporais, especificamente a tatuagem e o fenômeno psicossomático, lesão na pele, são as questões que abordamos neste trabalho, fazendo uso da teoria psicanalítica que trata a corporeidade como Lacan postulou no decorrer de seu ensino, passando pelos três registros: Real, Simbólico e Imaginário. Partimos da tese inicial lacaniana sobre a inserção do sujeito no simbólico quando da sua constituição, da afirmação o símbolo é a morte da coisa , da idéia do corpo como deserto de gozo , isto é, o gozo interditado ao ser falante, até a proposição do final de seu ensino, de que para gozar é preciso ter um corpo. E a produção de um corpo em diferentes conexões e registros, mais o ingresso no discurso como forma de ordenação de gozo, relacionam-se com a entrada do sujeito no laço social. Chegando ao real da lalíngua, constatamos que esse real permeia toda a questão do corpo e suas marcas, voluntárias , como a tatuagem, e involuntárias como o fenômeno psicossomático, que se assemelham por deixar uma marca no corpo, mas cujos processos subjacentes à inscrição delas são absolutamente distintos, assim como a ordenação psíquica, trazendo à luz conceitos psicanalíticos operando diferentemente nos sujeitos. Revendo a história, considerando os aspectos sócio-culturais, perpassando por teorias que fazem interlocução com a psicanálise, como as ciências sociais e a antropologia, através de recortes de 7 entrevistas, no caso da tatuagem, também da apresentação do caso clínico de uma paciente com psoríase mostramos, no decorrer do trabalho, forte oposição entre as duas marcas no corpo, mas que apresentam algo em comum: ambas fazem laço social. Ainda que em processos distintos

Made available in DSpace on 2016-04-25T16:44:18Z (GMT). No. of bitstreams: 1 Daniela Georgina Somaio Teixeira Sala.pdf: 1441305 bytes, checksum: 5cd61193d0978d66febab8a489c2f25b (MD5) Previous issue date: 2011-05-11 / The study presents a research about the attitude of the consumer in the buying process of regional brands of soft drinks, also known as brand B. An overview of the soft drinks market in Brazil is drawn, measuring size, characteristics, trends, strategies and players in this sector. A survey from secondary sources, has the leading brands and regional operating in this market, as well as their respective operational strategies. It also presents the profile and aspirations of consumers with low income, primary target audience of regional brands. Completing the study, a quantitative field research is applied to a sample of 290 consumers in the city of Araçatuba, located in São Paulo. We investigated factors influencing the decision to buy soft drinks, attributes relevant to the choice of soft drink brands, the brands acquired in this region, frequency and locations to purchase, beyond the mechanisms re-branding / O estudo apresenta uma investigação em torno da atitude do consumidor no processo de compra de refrigerantes de marcas regionais, também conhecidas como marcas B. Um panorama do mercado de refrigerantes no Brasil é traçado, mensurando tamanho, características, evolução, estratégias e players deste setor. Um levantamento, a partir de fontes secundárias, apresenta as marcas líderes e regionais que atuam neste mercado, bem como suas respectivas estratégias de atuação. Também apresenta o perfil e aspirações do consumidor de baixa renda, público-alvo principal das marcas regionais. Completando o estudo, uma pesquisa de campo quantitativa é aplicada a uma amostra de 290 consumidores na cidade de Araçatuba, localizada no estado de São Paulo. Foram investigados os fatores influenciadores na decisão de compra de refrigerantes, os atributos relevantes para a escolha das marcas de refrigerantes, as marcas mais compradas nesta região, frequência e locais de compra, além dos mecanismos de mudança de marca

Le sanctuaire laténien de Ribemont-sur-Ancre (Somme) est interprété comme un lieu dévolu au culte après des évènements guerriers survenus durant le IIIe siècle avant J. C. Des pièces métalliques (lances, épées, éléments de harnachement), céramiques, restes de faune et des os humains, appartenant à plus de 500 individus, dont les têtes sont absentes, ont été découverts sur ce site. Nous avons identifiés de nombreuses traces de violence à la surface de ces os humains : guerre, décapitation, décarnisation, amputations. Les analyses ostéométriques mettent en lumière les caractéristiques physiques de ces Gaulois. L’examen des nombreuses traces permet de formuler des hypothèses sur les procédés de la guerre et sur le traitement réservé aux corps. Cette approche et le large corpus de Ribemont-sur-Ancre offrent l’opportunité d’avancer de nouvelles interprétations sur l’organisation du sanctuaire et d’ébaucher une anthropologie de la guerre et du guerrier chez les Gaulois. / The Iron Age sanctuary at Ribemont-sur-Ancre (Somme) is interpreted as a place devoted to cult establish after warlike events which took place during 3rd B. C. century. Metallic pieces (weapons, swords, harness fitting), ceramics, faunal remains, and humans bones, remains of the body of more 500 individuals, with an absence of skulls, have been recovered. We identified lot of violence marks on the surface bones: warfare, beheading, defleshing, amputation. The ostéometric analysis highlighted features in physical characteristic of gauls individuals. Examinations of numerous traces allow to put forward hypothesis on the process of war and body remains treatments. The approach and the large corpus at Ribemont-sur-Ancre, allow to put forward new interpretation on the sanctuary organization and about anthropology of war and gaul warriors.

<p>The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law. In order to achieve this purpose an extensive analysis of EC case law concerning cross-border loss relief as well as of the judgements of the Supreme Administrative Court is undertaken.</p><p>The results of the thesis show that the interpretation of the case law of the European Court of Justice concerning cross-border loss relief is far from obvious. Taken together the <em>Marks & Spencer</em> and <em>Oy AA</em> cases imply that deduction for cross-border group contributions to a parent company can be refused, irrespective of the existence of final losses. However EC law seems to include a right to deduction for cross-border group contributions to a subsidiary, provided that the subsidiary has final losses. A final loss exists if the subsidiary has exhausted all possibilities of having the losses taken into account in its state of residence. The Supreme Administrative Court allowed deduction for cross-border group contributions from a Swedish parent company to a foreign subsidiary within the EEA if the subsidiary was to be liquidated. Despite that deduction was allowed, some uncertainties remain regarding how this should be achieved in practice. On the contrary, deduction was refused for cross-border group contributions to both parent companies and between subsidiaries. With respect to <em>Marks & Spencer</em> and <em>Oy AA</em> the interpretation of the Supreme Administrative Court so far seems compatible with EC law.</p><p>Regarding the cases in which deduction for cross-border group contributions to foreign subsidiaries within the EEA was refused because the losses had been lost after some time according to internal tax rules in the subsidiary’s state of residence, it could however be questioned if this interpretation is compatible with EC law. Such losses should be considered final in the sense of Marks & Spencer. In the light of EC case law as well as the case law of the Supreme Administrative Court at least the wording of the group contribution rules should be considered contrary to EC law. Even if the application of the rules in practice should turn out to be fully compatible with EC law, it is nonetheless unacceptable from a perspective of rule of law and predictability to leave the Swedish group contribution rules in their present wording.</p> / <p>De svenska koncernbidragsreglerna innefattar inte någon rätt till avdrag för gränsöverskridande koncernbidrag om det mottagande bolaget inte är skattskyldigt i Sverige. Diskussion har förts kring reglernas förenlighet med EG-rätten. Den 11 mars 2009 avgjorde Regeringsrätten tio mål beträffande rätten till avdrag för gränsöverskridande koncernbidrag (fortsättningsvis koncernbidragsmålen). I tre av dessa mål medgavs avdrag för koncernbidrag från svenskt moderbolag till utländskt dotterbolag inom EES, trots att dotterbolaget inte var skattskyldigt i Sverige. Det huvudsakliga syftet med denna uppsats är att utifrån koncernbidragsmålen analysera huruvida Regeringsrättens tolkning beträffande rätten till avdrag för gränsöverskridande koncernbidrag är förenlig med EG-rätten. För att uppfylla syftet företas en omfattande analys av såväl EG-rättslig praxis beträffande gränsöverskridande förlustutjämning som Regeringsrättens domar i koncernbidragsmålen.</p><p>Uppsatsens resultat visar att tolkningen av EG-domstolen praxis beträffande gränsöver-skridande förlustutjämning inte på något sätt är självklar. Sammantaget tyder dock domarna i målen Marks & Spencer och Oy AA på att avdrag inte måste medges för gränsöverskridande koncernbidrag till moderbolag. Däremot synes EG-rätten inkludera en rätt till avdrag för gränsöverskridande koncernbidrag till dotterbolag, förutsatt att dotterbolaget har slutliga förluster. En slutlig förlust föreligger om dotterbolaget uttömt möjligheterna att utnyttja förlusten i hemviststaten. Regeringsrätten medgav i koncernbidragsmålen avdrag för gränsöverskridande koncernbidrag från svenskt moderbolag till ett utländskt dotterbolag inom EES om dotterbolaget skulle likvideras. Trots att avdrag medgavs i denna situation kvarstår vissa oklarheter med avseende på hur detta ska uppnås i praktiken. Däremot vägrades avdrag för gränsöverskridande koncernbidrag till såväl moder- som systerbolag. Mot bakgrund av Marks & Spencer och Oy AA synes Regeringsrättens tolkning så långt som huvudregel vara förenlig med EG-rätten.</p><p>Beträffande de mål där avdrag för gränsöverskridande koncernbidrag till dotterbolag vägrades då förlusterna i dotterbolaget hade gått förlorade efter viss tid enligt interna skatteregler i dotterbolagets hemviststat, kan emellertid ifrågasättas om denna tolkning är förenlig med EG-rätten. Sådana förluster bör nämligen vara att betrakta som slutliga i den meningen som avsågs i Marks & Spencer. Mot bakgrund av både EG-domstolens praxis och Regeringsrättens domar i koncernbidragsmålen får anses att åtminstone koncernbidragsreglernas ordalydelse står i strid med EG-rätten. Även om tillämpningen av koncernbidragsreglerna till fullo skulle visa sig vara förenlig med EG-rätten, är det oacceptabelt ur ett rättssäkerhets- och förutsebarhetsperspektiv att utan andra åtgärder lämna de svenska koncernbidragsreglerna i deras nuvarande utformning.</p>

Domain names are still a relatively unknown occurrence and despite being a natural part in most people’s every-day life, there are few who reflect over their importance. The original function of domain names was merely to serve as technical addresses and to facilitate the locating of websites on the Internet. Today domain names are much more than this. In addition to the address function, domain names may also serve as indications of goods, services, businesses or information. The domain name is usually the first contact one gets with a website and it has become crucial for businesses to have their company name or trade marks registered as domain names. The issue of the legal status of domain names has mainly been discussed from an American point of view and in Sweden this discussion has almost entirely fallen under the radar. If the legal status of a domain name were clear, it would be easier for businesses to avail themselves of the value of that domain name. It would possibly even contribute to strengthening the legal protection for the domain name holder, in for example insolvency or bankruptcy procedures. Intellectual property exists in many different forms, the main being patents, trade marks, copyright and design rights. Although there are many differences between them, they all have in common that they establish property protection over intangibles such as ideas, inventions, signs and information. As a domain name is not a physical object, there can be no doubt that it is an intangible. The question is whether it is property. Intellectual property is not a static area and it can, in line with societal and technological development, be expanded to include new types. The legal status of domain names is generally discussed in the light of the close connection they have with trade marks. Except from their original function, the trade mark function of domain names can probably be considered as one of the most commonly accepted. It is indicated in this thesis that that function contributes to that a domain name can be considered as a distinctive sign and thereby obtain protection, in the same way as an unregistered trade mark. According to current accounting rules, businesses may, to some extent, avail themselves of the value of a domain name. Domain names are under certain circumstances identified as intangible assets and even as ‘similar rights’ to for example trade marks and patents in accounting and taxation situations. At this time it is not possible to legislate on the area of the legal status of a domain name on a Community level, as this most likely would have to include a consideration of the existence of property rights and consequently fall outside the legislative powers of the Community. Both the legal development and the legal discussions on the topic of the legal status of domain names in Sweden have been relatively sparse. Nonetheless, there have been some interesting opinions. By investigating what positions the different authorities, academics and practitioners have taken on the legal status of domain names it can be concluded that the prevailing opinion in Sweden is that domain names are not considered as property. The reason for this seems to be that domain names as such, are in fact no more than technical constructions and that by registering a domain name the registrant only becomes the holder of a contractual right. However, there are some diverging opinions which could suggest that the legal status of domain names in Sweden is not yet settled. The aspects which are then taken into consideration include that domain names have developed to become important and valuable assets for an increasing number of businesses. A domain name is a precondition for the creation of a website and therefore of crucial importance for, in particular, online based businesses. However, they are of increasing importance for all businesses to reach out to and compete over the same customers. It is advocated that the fact that domain names are freely traded with indicates that domain names are property. It has also been questioned whether an asset with a true economic value, such as a domain name, can exist without being considered as an item of property. The steps taken in other jurisdictions have shown that the legal status of domain names is not even clear in some of the countries with the greatest experience of domain names. Nonetheless, the legal status is given attention in those countries and the discussion has been initiated. In general, it can be concluded that the development seems to go toward higher awareness of the value of domain names.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law. In order to achieve this purpose an extensive analysis of EC case law concerning cross-border loss relief as well as of the judgements of the Supreme Administrative Court is undertaken. The results of the thesis show that the interpretation of the case law of the European Court of Justice concerning cross-border loss relief is far from obvious. Taken together the Marks &amp; Spencer and Oy AA cases imply that deduction for cross-border group contributions to a parent company can be refused, irrespective of the existence of final losses. However EC law seems to include a right to deduction for cross-border group contributions to a subsidiary, provided that the subsidiary has final losses. A final loss exists if the subsidiary has exhausted all possibilities of having the losses taken into account in its state of residence. The Supreme Administrative Court allowed deduction for cross-border group contributions from a Swedish parent company to a foreign subsidiary within the EEA if the subsidiary was to be liquidated. Despite that deduction was allowed, some uncertainties remain regarding how this should be achieved in practice. On the contrary, deduction was refused for cross-border group contributions to both parent companies and between subsidiaries. With respect to Marks &amp; Spencer and Oy AA the interpretation of the Supreme Administrative Court so far seems compatible with EC law. Regarding the cases in which deduction for cross-border group contributions to foreign subsidiaries within the EEA was refused because the losses had been lost after some time according to internal tax rules in the subsidiary’s state of residence, it could however be questioned if this interpretation is compatible with EC law. Such losses should be considered final in the sense of Marks &amp; Spencer. In the light of EC case law as well as the case law of the Supreme Administrative Court at least the wording of the group contribution rules should be considered contrary to EC law. Even if the application of the rules in practice should turn out to be fully compatible with EC law, it is nonetheless unacceptable from a perspective of rule of law and predictability to leave the Swedish group contribution rules in their present wording. / De svenska koncernbidragsreglerna innefattar inte någon rätt till avdrag för gränsöverskridande koncernbidrag om det mottagande bolaget inte är skattskyldigt i Sverige. Diskussion har förts kring reglernas förenlighet med EG-rätten. Den 11 mars 2009 avgjorde Regeringsrätten tio mål beträffande rätten till avdrag för gränsöverskridande koncernbidrag (fortsättningsvis koncernbidragsmålen). I tre av dessa mål medgavs avdrag för koncernbidrag från svenskt moderbolag till utländskt dotterbolag inom EES, trots att dotterbolaget inte var skattskyldigt i Sverige. Det huvudsakliga syftet med denna uppsats är att utifrån koncernbidragsmålen analysera huruvida Regeringsrättens tolkning beträffande rätten till avdrag för gränsöverskridande koncernbidrag är förenlig med EG-rätten. För att uppfylla syftet företas en omfattande analys av såväl EG-rättslig praxis beträffande gränsöverskridande förlustutjämning som Regeringsrättens domar i koncernbidragsmålen. Uppsatsens resultat visar att tolkningen av EG-domstolen praxis beträffande gränsöver-skridande förlustutjämning inte på något sätt är självklar. Sammantaget tyder dock domarna i målen Marks &amp; Spencer och Oy AA på att avdrag inte måste medges för gränsöverskridande koncernbidrag till moderbolag. Däremot synes EG-rätten inkludera en rätt till avdrag för gränsöverskridande koncernbidrag till dotterbolag, förutsatt att dotterbolaget har slutliga förluster. En slutlig förlust föreligger om dotterbolaget uttömt möjligheterna att utnyttja förlusten i hemviststaten. Regeringsrätten medgav i koncernbidragsmålen avdrag för gränsöverskridande koncernbidrag från svenskt moderbolag till ett utländskt dotterbolag inom EES om dotterbolaget skulle likvideras. Trots att avdrag medgavs i denna situation kvarstår vissa oklarheter med avseende på hur detta ska uppnås i praktiken. Däremot vägrades avdrag för gränsöverskridande koncernbidrag till såväl moder- som systerbolag. Mot bakgrund av Marks &amp; Spencer och Oy AA synes Regeringsrättens tolkning så långt som huvudregel vara förenlig med EG-rätten. Beträffande de mål där avdrag för gränsöverskridande koncernbidrag till dotterbolag vägrades då förlusterna i dotterbolaget hade gått förlorade efter viss tid enligt interna skatteregler i dotterbolagets hemviststat, kan emellertid ifrågasättas om denna tolkning är förenlig med EG-rätten. Sådana förluster bör nämligen vara att betrakta som slutliga i den meningen som avsågs i Marks &amp; Spencer. Mot bakgrund av både EG-domstolens praxis och Regeringsrättens domar i koncernbidragsmålen får anses att åtminstone koncernbidragsreglernas ordalydelse står i strid med EG-rätten. Även om tillämpningen av koncernbidragsreglerna till fullo skulle visa sig vara förenlig med EG-rätten, är det oacceptabelt ur ett rättssäkerhets- och förutsebarhetsperspektiv att utan andra åtgärder lämna de svenska koncernbidragsreglerna i deras nuvarande utformning.

While socioeconomic inequalities in health seem to level out during adolescence, circumstances related to school appears to have increased in importance. Such circumstances include, for example, school performance. The primary aim of this study is to examine the relationship between school performance and psychosomatic health. The moderating role of self-esteem and the presence of any sex differences will additionally be investigated. Data from the Stockholm School Survey in 2004, covering a total sample of 5 135 adolescents in 9th grade, were used. Based on linear regression, a significant association between school marks and psychosomatic health was found where higher school performance was linked to better health. Moreover, lower self-esteem was linked to more health complaints. Self-esteem moderated the association between school marks and psychosomatic health but only among boys, for whom the effect of having both high marks and high self-esteem was not as beneficial for health as expected. While differences by sex were found in the distribution of school marks, self-esteem and psychosomatic health, none were found in the associations between self-esteem and school performance and psychosomatic health (the only exception being the moderating role of self-esteem among boys).

Bakgrund      Skogsmaskiner har under många år förstört både fornlämningar och gränsmärken. Idén till databasen/tjänsten uppkom av egna erfarenheter vid en förrättning, där flertalet gränsmärken hade blivit överkörda av skogsmaskiner. Syfte              Examensarbetets syfte är att lyfta fram en ny idé för att minska skadorna på fornlämningar och gränsmärken som skogsmaskiner orsakar, samt hur lägesnoggrannheten påverkar den nya tjänstens ändamål. Metod           Examensarbetet består av en litteraturstudie med syfte att besvara och ge en bakgrund till problemställningen. För att undersöka hur vanligt det är att lantmätare/mätingenjörer stöter på att gränsmärken blivit skadade av skogsmaskiner genomfördes en enkätundersökning. För en djupare inblick av lägesnoggrannheten på utrustningen i skogsmaskiner och vilken kvalitet på koordinaterna som krävs för en mer ändamålsenligt tjänst gjordes en intervjustudie. Slutsats         De uppgifter som finns tillängliga idag ska vara användbara när det gäller fornlämningar, för en ändamålsenlig tjänst som ska fungera ute i skogen där lägesnoggrannheten inte alltid är den bästa. Däremot är kvaliteten på gränspunkter i DRK inte helt perfekt för att kunna användas. / Background  Forest machines has for many years destroyed both ancient monuments and boundary marks. The Idea for the database/service grew out of personal experience at a land parceling ceremony, where most boundary markings had been run over by forest machinery. Objective      Purpose of this thesis is to present a new idea to reduce the damage to ancient monuments and boundary marks that forestry machinery causes, and how positional accuracy affects the new service use. Method         The thesis consists of a literature study aimed to answer and give a background to the issue. To investigate how common, surveyors come across that boundary markings are damaged by forest machines a questionnaire survey was made. For a deeper insight of the positional accuracy and quality of coordinates required for a more appropriate service, an interview study was made. Conclusion    The information available today should be useful in the case of ancient monuments, for an efficient service that will work in the woods where positional accuracy is not always the best. However, the quality of the boundary points in the DRK may not be perfect for use.

<p>Domain names are still a relatively unknown occurrence and despite being a natural part in</p><p>most people’s every-day life, there are few who reflect over their importance. The original</p><p>function of domain names was merely to serve as technical addresses and to facilitate the</p><p>locating of websites on the Internet. Today domain names are much more than this. In</p><p>addition to the address function, domain names may also serve as indications of goods,</p><p>services, businesses or information. The domain name is usually the first contact one gets</p><p>with a website and it has become crucial for businesses to have their company name or</p><p>trade marks registered as domain names. The issue of the legal status of domain names has</p><p>mainly been discussed from an American point of view and in Sweden this discussion has</p><p>almost entirely fallen under the radar. If the legal status of a domain name were clear, it</p><p>would be easier for businesses to avail themselves of the value of that domain name. It</p><p>would possibly even contribute to strengthening the legal protection for the domain name</p><p>holder, in for example insolvency or bankruptcy procedures.</p><p>Intellectual property exists in many different forms, the main being patents, trade marks,</p><p>copyright and design rights. Although there are many differences between them, they all</p><p>have in common that they establish property protection over intangibles such as ideas,</p><p>inventions, signs and information. As a domain name is not a physical object, there can be</p><p>no doubt that it is an intangible. The question is whether it is property. Intellectual</p><p>property is not a static area and it can, in line with societal and technological development,</p><p>be expanded to include new types.</p><p>The legal status of domain names is generally discussed in the light of the close connection</p><p>they have with trade marks. Except from their original function, the trade mark function of</p><p>domain names can probably be considered as one of the most commonly accepted. It is</p><p>indicated in this thesis that that function contributes to that a domain name can be</p><p>considered as a distinctive sign and thereby obtain protection, in the same way as an</p><p>unregistered trade mark.</p><p>According to current accounting rules, businesses may, to some extent, avail themselves of</p><p>the value of a domain name. Domain names are under certain circumstances identified as</p><p>intangible assets and even as ‘similar rights’ to for example trade marks and patents in</p><p>accounting and taxation situations.</p><p>At this time it is not possible to legislate on the area of the legal status of a domain name</p><p>on a Community level, as this most likely would have to include a consideration of the</p><p>existence of property rights and consequently fall outside the legislative powers of the</p><p>Community.</p><p>Both the legal development and the legal discussions on the topic of the legal status of</p><p>domain names in Sweden have been relatively sparse. Nonetheless, there have been some</p><p>interesting opinions.</p><p>By investigating what positions the different authorities, academics and practitioners have</p><p>taken on the legal status of domain names it can be concluded that the prevailing opinion</p><p>in Sweden is that domain names are not considered as property. The reason for this seems</p><p>to be that domain names as such, are in fact no more than technical constructions and that</p><p>by registering a domain name the registrant only becomes the holder of a contractual right.</p><p>However, there are some diverging opinions which could suggest that the legal status of</p><p>domain names in Sweden is not yet settled. The aspects which are then taken into</p><p>consideration include that domain names have developed to become important and</p><p>valuable assets for an increasing number of businesses. A domain name is a precondition</p><p>for the creation of a website and therefore of crucial importance for, in particular, online</p><p>based businesses. However, they are of increasing importance for all businesses to reach</p><p>out to and compete over the same customers.</p><p>It is advocated that the fact that domain names are freely traded with indicates that domain</p><p>names are property. It has also been questioned whether an asset with a true economic</p><p>value, such as a domain name, can exist without being considered as an item of property.</p><p>The steps taken in other jurisdictions have shown that the legal status of domain names is</p><p>not even clear in some of the countries with the greatest experience of domain names.</p><p>Nonetheless, the legal status is given attention in those countries and the discussion has</p><p>been initiated. In general, it can be concluded that the development seems to go toward</p><p>higher awareness of the value of domain names.</p>