Global ETD Search

21	EU:s förändringar i moder/dotterbolagsdirektivet angående hybridlån : Hur kommer dessa förändringar att påverka inkomstskattelagen och skatteflyktslagen? / EU:s changes in the Parent-Subsidiary Directive regarding hybrid loans : How will the changes affect the Swedish Income Tax Act and the Tax Evasion Act? Tekeoglou, Anastasios, Svensson, Henrik January 2015 (has links) Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt. Skatteflykt är idag ett erkänt problem inom EU och de olika medlemsstaternas nationella lagstiftningar skiljer sig åt mellan varandra, därför har det ansetts nödvändigt att försöka skapa en gemenskap mellan medlemsstaternas lagstiftningar. För att uppfylla uppsatsens syfte har vi utrett de antagna förslagen från EU och gjort jämförelser med svensk lagstiftning, i syfte att se hur den svenska lagstiftningen kommer att påverkas av de ändrade reglerna i moder/dotterbolagsdirektivet. Tanken är inte att föreslå en lydelse av reglerna i svensk lagstiftning, utan enbart att utreda hur IL och SFL kommer att påverkas när direktivets ändringar implementeras innan slutet av år 2015. Slutsatsen enligt vår mening blir att Sverige troligtvis inte kommer behöva ändra den svenska generalklausulen då den redan täcker men även går längre än det som den gemensamma skatteflyktsklausulen vill uppnå. Vi anser att Sverige rimligen borde implementera reglerna som motverkar dubbel icke-beskattning och att detta rimligen bör införas i IL. Vi anser även att det är väldigt viktigt att den implementerade bestämmelsen är så tydlig som möjligt i sin lydelse. / The purpose of the thesis is to examine how EU’s changes in the Parent-Subsidiary Directive will affect Swedish legislation in the form of the Income Tax Act and the Tax Evasion Act. The changes in the directive have been made to prevent the companies from using so-called hybrid loans to achieve double non-taxation in the Member States. In addition to this change, a general anti-abuse rule has also been implemented into the Directive, a rule that all Member States must implement. Sweden has already implemented the Parent-Subsidiary Directive into Swedish law and has also a law against tax evasion. Tax evasion is a recognized problem within the EU and the different national legislations between the Member States differ from each other and therefor it has been considered necessary to try to create a connection between the Member States' legislation. To fulfill the purpose of the thesis, it has been necessary to examine the changes made by the EU and make a comparison with the Swedish legislation, in order to see how the Swedish legislation will be affected by the changed rules of the Parent-Subsidiary Directive. The idea is not to propose a complete amendment to the rules in the Swedish law, but only to investigate how the Income Tax Act and Tax Evasion Act will be affected when the changes in the directive are implemented. The conclusion, according to us, is that Sweden will probably not need to change the Swedish general tax evasion clause because it already covers and also goes further than what the general anti-abuse rule in the Directive wants to achieve. We believe that Sweden probably should implement the rules that prevent double non-taxation, and that this should be inserted in the Income Tax Act. We also believe that it is very important that the implemented provision is as clear as possible in its wording. Double non-taxation EU hybrid instruments hybrid loans Income Tax Act Tax Evasion Act Parent-Subsidiary Directive Tax General anti-abuse rule Dubbel icke-beskattning EU hybridinstrument hybridlån inkomstskattelagen lag mot skatteflykt moder/dotterbolagsdirektivet skatt skatteflyktsklausul
22	Hur tolkas den våldsamma kvinnan i mediebruset? : En kvalitativ kritisk diskursanalys baserad på svenskamediers porträttering av kvinnlig våldsanvändning inomIslamska Staten. / How is the violent woman interpreted in the media noise? : - A qualitative criticaldiscourse analysis based on the Swedish media's portrayal of women's use of violence withinthe Islamic State. Moore, Clarissa January 2022 (has links) This study examines how Swedish media portray women's violence. The material used in thestudy are three narratives produced by the researchers Gentry and Sjoberg to analyze differentnews article perspectives when it comes to gender linked to violence within the Islamic State(IS). The method used is a critical discourse analysis based on Fairclough's three-dimensionalmodel. Which will help to see the discourses in the writing of the Swedish media. Analyzingthis is important to identify the difference between how women's violence is portrayed incomparison to men in the Swedish newspapers. discourse terrorism media political violence binary gender roles masculinity hegemonic masculinity Mother Monster and Whore diskurs terrorism media politiskt våld binära könsroller maskulinitet hegemonisk maskulinitet Moder Monster och Hora. Political Science Statsvetenskap
23	Utomäktenskapliga födslar i Karlskrona Kommun : En kvantitativ studie av fyra socknar/församlingar från 1875 till 1925 / The birth of children out of wedlock in Karlskrona Municipality : A quantitative study of four parishes from 1875 to 1925 Adolfsson, Daniel January 2022 (has links) The study examines the occurrence of children born out of wedlock in four parishes belonging to the current Karlskrona municipality during the period 1875–1925. The parishes surveyed are Fridlevstad, Rödeby, Tving and Karlskrona city-parish. The period is divided into two parts where the first includes the years 1875–1890 and the second part includes the years 1910–1925. The proportion of children with unknown/known fathers, the mothers' occupations, the fathers' occupations, and the mothers' age are also used as survey variables. The proportion of known fathers increases significantly between the study periods, which could be explained by a reduced internal social control, while the study shows that the introduction of a child welfare officer in 1918 resulted in an increased proportion of known fathers. The mothers' occupational designations change between the periods, for example, the proportion of maids decreases while other occupations are added. In the city-parish, professions such as washerwoman and waitress are added during the second period. The proportion of women working in the industry also increases between the survey periods. The increased proportion of professions, especially in the city-parish, could be linked to the demographic transition. As more people settle in a city, new needs emerge and thus also new occupational categories. The age of the mothers decreases between the study periods. When it comes to class affiliation, it can be noted that most of the fathers and mothers belonged to the working class. However, the proportion of fathers belonging to the middle class was higher than the proportion of mothers belonging to the middle class. Illegitimate children unmarried mothers unmarried mother children born out of wedlock unknown fathers stillbirth Rödeby Tving Fridlevstad Karlskrona Blekinge 19th century 20th century peasant society agrarian society industrialization Oäkta barn ogifta mödrar ogift moder barn födda utom äktenskap utomäktenskapliga barn okända fäder dödföddhet Rödeby Tving Fridlevstad Karlskrona Blekinge 1800-tal 1900-tal bondesamhälle agrarsamhälle industrialisering History Historia
24	Sanningens väg i det sjätte massutdöendets tidsålder : Heidegger och Parmenides i naturrättens tjänst / The Way of Truth in the Age of the Sixth Mass Extinction : Heidegger and Parmenides in the Service of the Rights of Nature Larsson, Linus January 2024 (has links) The Rights of Nature movement is a quickly growing global phenomenon. However, it is not always obvious what the movement really means. What is its underlying experience? How can its transformative depth be formulated? What is the meaning of this depth? Starting from the ‘Universal Declaration of the Rights of Mother Earth’ this essay seeks to elucidate the ontological meaning of these questions through attending to the possible relation of the Rights of Nature movement to Heidegger’s turning toward Parmenides, in the sense of ‘primordial thinker’, or ‘essential thinker’, that is, a thinker who in an essential way thinks the origin as such. This ‘origin’ will be dealt with in relation to the oikos of ecology. In other words ‘essential thinking’ will be brought forward as a thinking that essentially makes possible the mindful awareness of this oikos, this ‘home’, ‘house’, ‘abode’, or ‘place of dwelling’. A chief point of the essay is that an essential experience of this oikos is necessary if the ontological implications of the Rights of Nature movement is to be disclosed. Ecology Deep Ecology Rights of Nature jurisprudence ecophilosophy ecosophy ontology ethics phenomenology ecophenomenology essential thinking aletheia Gaia Mother Earth Martin Heidegger Parmenides Arne Naess Cormac Cullinan Ekologi djupekologi naturens rättigheter naturrätt rättsfilosofi ekofilosofi ekosofi ontologi etik fenomenologi ekofenomenologi väsentligt tänkande aletheia Gaia Moder Jord Martin Heidegger Parmenides Arne Naess Cormac Cullinan Philosophy Filosofi Humanities and the Arts Humaniora och konst
25	El mito de la Quintrala : Estructuras simbólicas en dos novelas de Gustavo Frías / The myth of La Quintrala : The symbolic structures in two novels by Gustavo Frías Belmar Shagulian, Jasmin January 2017 (has links) The purpose of this comparative study is to analyse La Quintrala’s myth as a symbolic discourse, thereby filling a gap in the previous studies about La Quintrala. The theoretical and methodological framework of this analysis consists of a hermeneutical approach based on the method of figurative structuralism: mythocriticism. This is a dual classification method of symbols: Diurnal and Nocturnal Orders that expose the symbolic structures formed by symbols and archetypes found in mythemes in a compilation of corpora. The first one is Gustavo Frías’ novels Tres Nombres para Catalina: Catrala (2008) and Tres nombres para Catalina: la doña de Campofrío (2008); the second is a historic essay (hypotext), Benjamín Vicuña Mackenna’s Los Lisperguer y la Quintrala (1944), and four novels: Magdalena Petit’s (2009) La Quintrala, Mercedes Valdivieso’s (1991) Maldita yo entre las Mujeres, Virginia Vidal’s (2002) Oro, veneno y puñal, and Gustavo Frías’ El Inquisidor (2008). Mythocriticism is employed in the analysis to show what the mythical structure of the hero’s journey (Separation, Initiation, Return) reveal. Such journey is combined structurally with the Mother archetype (White, Red and Black Goddess), the intrinsic archetype of La Quintrala’s myth. The heroic structure unveils its own mythemes, La Quintrala’s and the first corpus’s mytheme through the diachronic and synchronic flow of the hero’s journey. This method permits to identify and compare the progression of the symbolic structures. The analysis demonstrates a transformation of the symbolic structures between both corpora. This survey reveals that Vicuña Mackenna and Petit, and partially Vidal and El Inquisidor, exhibit an inclination to the diurnal symbols that strengthen, through a heterodiegetic narrator, the representations of the witch-femme fatale, counteractive attributes of the Red and Black Goddesses in the myth. Valdivieso, on the other hand, shows a propensity to the nocturnal symbols of inversion and intimacy that emphasize the Red Goddess’ features, though the novel also exposes La Quintrala as a witch-femme fatale. This exposure occurs through the use of both an autodiegetic narrator –La Quintrala– and a heterodiegetic one –the hypotext embodied in the popular voice– that appear to contrast each other. Finally, in Tres Nombres para Catalina, La Quintrala as the autodiegetic narrator dominates the whole story. She personifies the Great Goddess archetype who bestows her new positive attributes during the adventure. This novel assumes primordially the nocturnal symbolism incarnated by both the mystical and the synthetical structures and relegates the diurnal discourse of the hypotext to a secondary position in the narrative. Nonetheless, Tres Nombres para Catalina’s narrative still relies on the hypotext to reproduce and reconstruct all the mythemes in the myth of La Quintrala. Conclusively, the results of this analysis indicate that the identification of all the mythemes supports the hypothesis of a transformation in the symbolic structures which characterize La Quintrala in both corpora. This reveals the embodiment of Tres Nombres para Catalina’s own mytheme, consisting of a vindication and a recognition to her indigenous heritage, and the acceptance of her mestizaje. As a consequence, Tres nombres para Catalina, in comparison to the second corpus, diverges and expands the symbolic structures, but still shows a continuity of the myth. Quintrala myth Durand Campbell symbol symbolical structure mytheme imaginary Frías Valdivieso Vidal Vicuña Mackenna The Great Goddess Diurnal Order Nocturnal Order figurative structuralism Quintrala myt Durand Campbell symbol simbolisk struktur mytem imaginära Frías Valdivieso Vidal Vicuña Mackenna Stora Moder Dagens ordning Nattens ordning figurativ strukturalism Quintrala mito Durand Campbell símbolo estructura simbólica mitema imaginario Frías Valdivieso Petit Vidal Vicuña Mackenna Gran Diosa Régimen diurno Régimen nocturno estructuralismo figurativo Specific Literatures Litteraturstudier

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