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- Henkow, Oskar, et al.
(författare)
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Grundlaeggende momsretlige principper - i teori og praksis
- 2015
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Abstract in Danish Moms påvirker stort set alle i samfundet. Dels bidrager moms med indtægter til staten. Dels investerer virksomheder en masse tid og ressourcer i administrationen af momsreglerne. Moms er også en indirekte skat som er EU-harmoniseret. Den store indflydelse fra EU-Retten medfører at området er specielt og komplekst. Grundlæggende momsretlige principper – i teori og praksis giver en introduktion til emnet og forklarer momsretten i sammenhæng. Forfatterne gennemgår de vigtigste lovbestemmelser og retspraksis vedrørende området. Bogen indeholder også praktiske eksempler for at forklare nogle særligt vanskelige områder. Bogen kan derfor anvendes til den helt grundlæggende læring af momsretten og som udgangspunkt for videregående studier og forskning i emnet. Den henvender sig til studerende på juridiske og økonomiske uddannelser, men er også relevant for praktiserende jurister og økonomer, både i den offentlige og private sektor, der har brug for at forstå og anvende momsloven.
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- Madsen, Marina B., et al.
(författare)
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Ejerskabsdynamik i SMV’er : Et svensk/dansk projekt om problemer og løsningerved ændringer i ejerkredsen
- 2019
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Ingår i: Nordisk Tidsskrift for Selskabsret. - København : DJØF Forlag. - 1399-140X. ; :4, s. 73-96
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- During their lifecycle, many small and medium sized enterprises (SMEs) experience changes in the group of owners. New research shows that such changes are likely to give rise to issues that might affect the cooperation between the owners and the development of the company in a negative direction. As SMEs are considered ‘the backbone of Scandinavian economy’, such negative effects might also have a socio-economic impact. Therefore, it is important to take precautionary measures against the emergence of these issues as well as establishing appropriate solutions should they arise nonetheless. The present article commences a new interdisciplinary research project ‘Ownership Dynamicsin SMEs’ carried out by Center for Small and Medium Sized Enterprises in Denmark and Centre for Family Enterprise and Ownership in Sweden. The objective of the project is to generate deep knowledge on ownership dynamics in SMEs and on the complexity of the various types of ownership changes. Based on this knowledge, the three Cs (Control, Consensus and Compromise), that are identified in the article, are used as the foundation to develop guidelines and tools targeted at the three phases in ownership changes, which will be made available to SMEs. The project will also analyse if a gap exists between the regulatory need of SMEs that is identified using qualitative and quantitative studies and the paradigms applied in practice. Based on the result of this analysis, proposals for gap-filling provisions etc. will be developed.
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Aftaleloven 100 år - Baggrund, status, udfordringer, fremtid
- 2015
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- De nordiska länderna har i stort sett likalydande avtalslagar. Den svenska avtalslagen har i år varit i kraft i 100 år och avtalslagarna i de övriga nordiska länderna är nästan lika gamla.I denna bok bidrar ett antal nordiska rättsvetenskapliga forskare med analyser av avtalslagarnas bakgrund, deras nuvarande betydelse i den moderna nordiska avtalsrätten liksom frågan om hur väl de kan förväntas fungera i ett framtidsperspektiv
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- Boserup, Hans
(författare)
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Mikrostyring i mediation
- 2015
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Mediation encompasses processes with many faces and ideologies. Mediation has traditionally been based on internal processes within the individual such as emotions, needs, concerns, and interests. However, during the 1990s three styles were developed, which were not based on feelings, needs, concerns, or interests. These were systemic, transformative, and narrative mediation. Systemic mediation was until 1993 named the Haynes model and after 1993 the Milan model. In accordance with postmodern thinking, these three new styles were based on external processes between individuals such as interaction, communication, language and discourse, and where the earlier mediation processes worked from inside-out, the new processes worked from outside-in.The dissertation has examined the 1) ideological grounding of each of the three new styles with a special focus on the variety of degree of mediator influence (control) accepted by each of the individual styles. The dissertation identified ideological differences through 2) discourse analysis in order to identify particular discourses expressed by literature from and about the individual styles. The dissertation also examined to what extent the identified discourses could be found in the style’s practical implementation of ideology in the mediation process and how the particular discourses were put into practice. For this purpose mediation dialogues from each of the three styles were analysed by means of 3) conversation analysis normally performed on transcriptions of dialogues. Since the dissertation found that important data from, for example, body language do not surface through text analysis, the conversation analysis was supplemented by 4) acoustic phonetic sound and image analysis. The audio and visual sides of the dialogues demonstrated that the results of the text analysis occasionally had to be corrected because the interaction between the participants in mediation consists of more than just words.The results of the four types of analysis demonstrated that there were 1) major ideological differences between the styles, that these differences resulted in 2) rather different perceptions of best practice, that the differences lead to differences in 3) how much and how the mediator dominates the parties, that the mediator’s influence occurs both 4) open and hidden (micro dynamics), that the mediator’s influence not only depends on his choice of words, but that 5) also sound and body language reflect choice and strategy, and that the sound produced by the vocal tract 6) must be considered a part of the body language.When the three styles appear in very different processes, it is not a coincidence but rather a natural and predictable consequence of different goals and procedures. The systemic style emphasis on problem-solving, while the transformative emphasis on optimising the parties' dialogue by improving empowerment and recognition, and the narrative emphasis on improvement of the parties' relationship through modification of discourses and positioning. The three new styles make it appropriate (necessary) to learn a new vocabulary and new concepts when trying to understand the thinking behind the styles. The styles see the mediation process from three different angles.The systemic style considers the parties as systems that together (with the mediator) form a system and each of which are grounded in other systems. The systems are more interesting for the mediator than are their elements (for example the individuals). The inspiration for this angle derives from the Milan Group, whose psychiatric interventions were inspired by the biologists Maturana and Varela's recognition that the individual cell – and all the living – habitually forms closed systems only opening if the outside world can contribute to the system’s self-preservation – autopoietic. Therefore, the mediator’s first task is to open the parties' systems and to keep them open. Next, the mediator identifies the parties’ patterns and next options for altering patterns and assists a negotiation about these changes. The goal is to solve problems by considering as many parties as possible.The transformative style assumes that people solve problems on a daily basis without assistance and if assistance is required within the current dispute, it is because the level of the parties' empowerment and recognition had been too low at the time the disagreement broke into open conflict. If the mediator can raise the level of empowerment and recognition of the parties, the parties will – as in the past – become able to solve disagreements without assistance. When this happens, it is due to a sufficient level of empowerment and recognition leading to an optimisation of the dialogue of the parties. The goal is thus optimising the parties' dialogue.The narrative style assumes that people are living within stories (narratives) and that the way in which these narratives are shaped creates people's lives. When the parties' stories are incompatible, conflict breaks out. The same applies when the parties’ limiting positioning is not accepted by the positioned. Facts are simply stories that are accepted. The main reason why stories and positioning may be incompatible is that the discourses contained in the stories and in the positioning are incompatible. The goal of narrative mediation is thus changing the discourses and the positioning in order to make the parties compatible, leading to an improvement in the relationship of the parties. The goal is optimising the parties’ relationship.
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- Glasdam, Stinne
(författare)
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Tilnærmelser : hyggelig flirt eller overgreb?
- 2021
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Ingår i: Sygeplejersken. - 0106-8350. ; :7, s. 43-43
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Recension (övrigt vetenskapligt/konstnärligt)abstract
- Anmeldelse af: Ditte Darko. Kort og godt om Seksuel chikane & #Metoo. Dansk Psykologisk Forlag, 2021.
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