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- 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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- Edvardsson Stiwne, Elinor, 1947-
(författare)
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Förändringsprocesser i kommunal organisation : En studie av organisering och meningsskapande i två förvaltningar
- 1997
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Planned change is exercised at different stages; planning, implementation and evaluation. The point of departure for this study is the planning stage of an organisational change in a local government. The planning stage is divided into three theoretical stages; anticipation, culmination and the aftermath. The aim of the study is to inquire into how sense making processes and anticipation of the future were constructed and put into play by two groups, in two different departments during the time that the authorities were planning, communicating and deciding on a new organisation. The groups were selected on such differentiating criteria as tasks, group size, composition and localisation. One group consisted of eight councillors at a local authority housing department. The participants were located at the town hall. The other group consisted of 25 supervisors and administrators in the department for the care of the elderly and the handicapped. The participants in the group were located in local districts. Using an interpretative approach, the data is constantly analysed and interpreted within the theoretical frame of reference of structuration theory, theories of social identity, inter group relations and organisational communication. The results indicate that at the planning stage ideological structures are salient as they are put into play in communication and action. The conclusions made point to the fact that sense making processes are contextual, grounded identity creation and that these processes lie at the heart of how changes are anticipated and how organising strategies are being negotiated.
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- Kellgren, Jan, 1967-
(författare)
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Mål och metoder vid tolkning av skattelag : Med särskild inriktning på användning av förarbeten
- 1997
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The subject of this thesis is the interpretation of tax legislation, particularly the use ofpreparatory works. The purpose of the thesis is to devise appropriate principles for theinterpretation of tax legislation in general and principles for the use of preparatoryworks in particular.The author discusses the different goals involved in interpreting tax legislation, such as achieving predictability, uniformity and facilitating reasonable courtdecisions. In this context, the effect. of the EC-membership on the use of Swedishpreparatory works in the interpretation of tax legislation is analysed.Subsequently, the use of preparatory works in the interpretation of tax legislationin the Swedish Supreme Administrative Court is examined, from the viewpoint of thegoals for the interpretation of tax legislation.Thereafter, the author discusses German doctrine on the sources of law and theuse of preparatory works in the highest German court of law for tax cases (Bundes-finanzhof). The focus is put on the question of whether any of the distinctive featuresof the German doctrine on the sources of law could contribute toattaining the goals ofthe interpretation of Swedish tax legislation.In the last chapter, the prerequisites of putting forward principles for theinterpretation of tax legislation are discussed and a proposal for an overall structurefor the interpretation of tax legislation is presented. This structure is based on analysisat two different levels. The first level consists of a prima facie analysis of basicprinciples governing the interpretation of tax legislation. The result of the prima facieanalysis is supplemented and tested against the goals of the interpretation of taxlegislation.
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| 7. |
- Kellgren, Jan, 1967-
(författare)
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Om forskningsstipendiers skattefrihet
- 1999
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Ingår i: Skattenytt : officiellt organ för Taxeringsnämndsordförandenas riksförbund - TOR. - Uppsala : Skattenytt förlags AB. - 0346-1254.
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Tidskriftsartikel (refereegranskat)
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| 8. |
- Kellgren, Jan, 1967-
(författare)
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Skatteförvaltningen och EG-rätten
- 1998
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Ingår i: Skattenytt : officiellt organ för Taxeringsnämndsordförandenas riksförbund - TOR. - Uppsala : Skattenytt förlags AB. - 0346-1254.
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Tidskriftsartikel (refereegranskat)
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