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- Alhager, Magnus
(författare)
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Dispens från inkomstskatt
- 1999
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation is a study of special exemption rules in Swedish tax law. These rules are formulated as exeptions to the general rules of taxation, providing relief from tax liability in specific cases. It is a fundamental principle of Swedish law that the power of taxation - as well as other forms of public power - be exercised in accordance with the law, which in this context means duly enacted legislation by the component organ of state. The power to grant exemption from taxation must therefore also be exercised in accordance with duly enacted statutes and/or other rules. However, special exemption differs from other exeptions provided by rules in tax legislation. Application for special exemption is lodged at a special administrative body (the Special Exemption Board). Special exemption does not constitute any part of the annual assessment of the taxpayer. Furthermore, the application is dealt with under a special procedure for this purpose. This dissertation provides a review of the legal rules governing the treatment of special exemption in the field of income taxation. Attention focuses on aspects of legal certainty and efficiency in the administration of special exemption applications. The present study aims to examine one of the least explored areas of tax law. This study also discusses the particular problems of legal interpretation in the absence of judicial precedents (of the administrative courts) to which one can refer in other areas of income tax law. This study shows that the concept of special exemption is unsatisfactory as an instrument of relief from tax liability, both from the point of view of legal certainty and of efficiency in administration. The conclusion then, is that de lege ferenda rules of special exemption should be abolished and replaced by ordinary rules within theincome tax system.
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| 3. |
- Hallengren, Anders, 1950-
(författare)
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The code of Concord : Emerson's search for universal laws
- 1994. - 1
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this work is to detect a pattern: the concordance of Ethics and Aesthetics, Poetics and Politics in the most influential American thinker of the nineteenth century. It is an attempt to trace a basic concept of the Emersonian transcendentalist doctrine, its development, its philosophical meaning and practical implications. Emerson’s thought is analyzed genetically in search of the generating paradigm, or the set of axioms from which his aesthetic ideas as well as his political reasoning are derived. Such a basic structure, or point of convergence, is sought in the emergence of Emerson’s idea of universal laws that repeat themselves on all levels of reality.A general introduction is given in Part One, where the crisis in Emerson’s life is seen as representing and foreshadowing the deeper existential crisis of modern man.In Part 2 we follow the increasingly skeptical theologian’s turn to science, where he tries to secure a safe secular foundation for ethical good and right and to solve the problem of evil.Part 3 shows how Emerson’s conception of the laws of nature and ethics is applied in his political philosophy.In Part 4, Emerson’s ideas of the arts are seen as corresponding to his views of nature, morality, and individuality.Finally, in Part 5, the ancient and classical nature of Concord philosophy is brought into focus.The book concludes with a short summary.
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| 5. |
- Olsen, Lena, 1951-
(författare)
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Ersättningsklausuler : vite och andra avtalade ersättningar vid kontraktsbrott
- 1986
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The object of this work is to consider the importance of the purpose attached to such clauses as liquidated damages, penalties and forfeiture. Such clauses are common for example in contracts for goods and construction. They also appear in the form of a deposit in contracts for land. As a general term for this kind of clauses the term ”compensation clause” is used.The primary method used has been analysis of ordinary Swedish High Court-cases. As most of these cases date back to the turn of this century, the author discusses whether they still represent a correct view in today’s society. As much of the analysis conserns such intricate matters as construction of contracts, cases from other Nordic countries are not used. However, Nordic legal literature is considered frequently in the discussion. English and German law on the field is dealt with in a separate chapter.The main result of the study is that the individual purpose of the compensation clause appears to play only a minor role in its application. However, a general aim, to provide compensation and fascilitate dispute settlement, is fulfilled through presumptions and adjustment. The main aspect is whether the clause requires a breach of contract. Different kinds of clauses are applied similarly. Thus the term ”compensation clause” is recommended as a more general term for clauses requiring breach of contract and specifying either a special amount or the basis for calculation.The construction of the clause in different aspects is discussed, e.g., the relevant breach, the necessity and influence of the actual damage and the possibility of requiring performance of the contract. The possibility of an adjustment of the amount according to Contract Act 36 § is considered, as well as the validity of a clause connected with an invalid obligation.
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| 7. |
- Ullman, Harald
(författare)
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Försäkring och ansvarsfördelning : Om förhållandet mellan försäkring och kommersiella leverans- och entreprenadavtal
- 1999
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis discusses the relationship between risks in commercial supply and construction contracts. on the one hand, and risk coverage via insurance, on the other hand. Despite the close link which, in fact, exists between companies' standard purchase agreements and the insurance they hold, few concrete signs of this can be seen. Most standard agreements in Swedish industry outside the building trade and the transport sector lack provisions requiring insurance to be effected by the parties involved. The thesis analyses the existing combined business insurance from the standpoint of the sale of goods. The examination shows that the parties to a purchase agreement who take into account the scope for risk coverage offered by this insurance can select new principles for the division of liability Risks and risk coverage in CAR and EAR contracts are described in the thesis in order to show how a well-developed interaction between risk-taking and insurance cover can be achieved in standard contracts. Different methods of apportioning risk between the parties to a contract are described, followed by a discussion of the links of these methods to insurance. The exclusion of liability in a standard contract can be assessed in the light of the existing insurance cover. The thesis sets out a number of examples of legal practice outside Sweden where an exclusion of liability has been judged to be unreasonable. Contractual provisions about the obligation of a party to effect and make use of insurance has a bearing on the division of liability between the parties. On the other hand, the division of liability agreed by the parties affects their access to insurance cover. An account is finally given of how the division of liability can be implemented through subrogation by the insurer against the party responsible. The examination shows not only that commercial all risks insurance, machinery breakdown insurance and business interruption insurance has an important task to fulfil as a means of covering risks in commercial contracts, but also that the exclusion in liability insurance of pure financial loss is not practical. The parties to an agreement should specify to a greater degree what should be covered by their insurance contracts to avoid the risk of provisions relating to the obligation to effect insurance not having the intended effect. The limitation of liability exposure by a party through the use of exclusions of liability in a supply contract has proved to have littleeffect on the cost of insurance cover. On the other hand, increased risks in a contract can affect the cost of the insurance cover. In conclusion, a description is given of how a new kid of all risks insurance could cover certain important losses relating to the sale of goods and that the liability insurance should also be extended to provide for the basic coverage required. Greatly improved interaction between purchase risks and insurance is desirable. Such an interaction presupposes the development by the insurance companies of new and greatly simplified insurances.
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| 8. |
- Ungmark, Inger, 1935-
(författare)
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Kvinnor, brott, övervakning
- 1992
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The study is mainly an empirical survey of women on probation. The main purpose is to describe and understand the dynamics of probation.The data collection comprises interviews with twenty seven female clients, and twenty two supervisors. Furthermore, information has been gathered from 157 personal record of female clients and part of a questionnaire answered by 225 probation officers from all probation districts in Sweden. The data from the interviews and personal records have been collected at three probation districts in Stockholm. In line with the research approach the analysis of data has been qualitative.Part 1 of the study comprises the background, problems and life history of the female clients. With three exceptions, all twenty seven clients from the interview study were drog abusers. Another common trace was that experiences in their early years had brought about distrust, denial of weakness together with a wish to manage on their own. Socialization with men in the subculture meant that the women developed in the same direction. Nearly half of them considered themselves self-sufficient and independent Changed gender roles and negative experiences of being dependent were one reason for them to choose a criminal life style as their main source of income. Other reasons were dissociation from prostitution or being provided for by a man. In the discussion I relate the experiences of the female clients to the experiences of professional women when acting in a male arena. Furthermore, the gains and losses connected with independence are discussed.Part two of the study comprises the relationship between the female client and the probation officer. The results show that, because of drog problems, social degeneration and destructive relations with men and a frequent use of defensive techniques by the client, the probation officers consider the female clients as "hard work". The relationship between clients and supervisors is interpreted in two perspectives. The first is the background and life history of the clients and the second is the framework that constitutes probation. The purpose of this interpretation is to create an understanding of the relationship between the client and the probation officer.
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