Sökning: "Realization Principle"

Visar resultat 6 - 10 av 43 uppsatser innehållade orden Realization Principle.

  1. 6. Avvägningen mellan realisationsprincipen och kontinuitetsprincipen - Om beskattningstidpunkt vid gemensamma andelsbyten av kvalificerade andelar

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Johanna Antonsson; [2021]
    Nyckelord :finansrätt; förvaltningsrätt; skatterätt; neutralitetsprincipen; realisationsprincipen; kontinuitetsprincipen; andelsbyte; fåmansföretag; kvalificerade andelar; 3:12-reglerna; Law and Political Science;

    Sammanfattning : An exchange of shares is a transaction in which the seller sells shares in one company to another company, in exchange for shares in the purchasing company. In general, exchanges are taxed at the time of realization. LÄS MER

  3. 7. Back to Basics: How Trump’s Zero Tolerance Policy evidenced the Inefficiency of the Human Rights Framework, and the Urgency to re-center Human Dignity

    Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Nuvola Galliani; [2021]
    Nyckelord :Immigration Migrants Human Rights Rights of the Child International Human Rights Framework Critical Legal Theory Asylum Family Separation US law Migration law Zero Tolerance Policy Donald Trump Immigration Detention Deterrence Human Dignity Humanity Mainstreaming; Law and Political Science;

    Sammanfattning : In 2018, images of migrant children held in cages and sleeping on concrete floors while being held in immigration detention in the United States shocked the world. Within the framework of the zero tolerance policy on immigration mandated by President Trump, thousands of families have been separated at the border. LÄS MER

  4. 8. LSS- boende; Som plats och självbestämmande

    Master-uppsats, Lunds universitet/Socialhögskolan

    Författare :Sophie Söderberg; [2021]
    Nyckelord :Group homes; Self-determination; LSS; Self-realization; Recognition; The principle of normalization; The law on support and service for certain disabled people Gruppboende; Självbestämmande; Självförverkligande; Erkännande; Normaliseringsprincipen; Lagen om stöd och service till vissa funktionhindrade; Social Sciences;

    Sammanfattning : The main purpose of this study is to investigate how members of staff at group homes (LSS-bostäder) reason about the service users’ rights to self-determination in everyday life. Additionally, this study aims to investigate how group homes as a place may affect the fulfillment of self-determination rights. LÄS MER

  5. 9. "Det var inte meningen" - en granskning av skillnaden mellan medveten oaktsamhet och likgiltighetsuppsåt

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Karolina Sandgren; [2021]
    Nyckelord :straffrätt en. criminal law ; likgiltighetsuppsåt; medveten oaktsamhet; Law and Political Science;

    Sammanfattning : In the Swedish criminal justice system, guilt is a necessary and fundamental precondition for criminal liability to be claimed. Guilt constitutes the outer frame for which actions are reprehensible and which actions are excusable. LÄS MER

  7. 10. Stigande havsnivåer – En hållbar utveckling? En fallstudie om Ängelholms kommuns planering kring stigande havsnivåer.

    Kandidat-uppsats, Lunds universitet/Institutionen för kulturgeografi och ekonomisk geografi

    Författare :Gustav Lindgren; [2019]
    Nyckelord :Ängelholm; sea level rise; sustainable development; strong sustainability; weak sustainability; Social Sciences;

    Sammanfattning : This essay aims to investigate how a small coastal municipality is planning for the consequences of sea level rise and in which way it contributes to sustainable development. This is done by a case study on Ängelholm, a small municipality in Scania, Sweden. LÄS MER