Sökning: "substance over form"

Visar resultat 1 - 5 av 38 avhandlingar innehållade orden substance over form.

  1. 1. Substance over form - en redovisningsrättslig studie

    Författare :Kjell Johansson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Substance over form; Economic substance; Economic reality; Form; Legal form; Legal reality; Fair presentation; Accounting law; substance over form;

    Sammanfattning : .... LÄS MER

  3. 2. Att ställa ut kultur : om kulturhistoriska utställningar under 100 år

    Författare :Staffan Carlén; Umeå universitet; []
    Nyckelord :HUMANIORA; HUMANITIES; cultural conceptions; basic cultural themes; aspects of perception; aspects of communication; cognitive structure; exhibition form; exhibition language;

    Sammanfattning : Studying a central museum’s exhibition forms and exhibition language for a century permits envestigation into how a museum can act independently of the surrounding society, or whether society, currents offashion and scientific theory, influence the development of the museum, of exhibition activity and of policy. It is of interest whether the protagonists in the museum, i. LÄS MER

  4. 3. Skatteplanering och kapitaliseringsfrågor : En skatterättslig studie av olika metoder att ingripa mot internationell skatteplanering med under- respektive överkapitaliserade bolag

    Författare :Leif Gäverth; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; anti-avoidance statute; arm s length rule; burden of proof; guarantee; interest deduction; letter of comfort; substance over form; tax avoidance; tax-exempt dividends; tax planning; tax treaties; thin capitalisation; thick capitalisation; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : The purpose of this thesis is to study different methods of challenging international tax planning schemes involving thinly capitalised Swedish subsidiaries of foreign companies and thickly capitalised foreign subsidiaries of Swedish companies. The thesis also examines the civil and tax law consequences of both issuing letters ofcomfort, and fulfilling the obligations they create. LÄS MER

  5. 4. Oases of Air : A Phenomenological Study of John Banville's Science Tetralogy

    Författare :Joakim Wrethed; H.W. Fawkner; David Pierce; Stockholms universitet; []
    Nyckelord :HUMANIORA; HUMANITIES; John Banville; science tetralogy; contemporary Irish fiction; aseity; air; substance; phenomenology; intentionality; constitution; epistemology; Literature; Litteraturvetenskap;

    Sammanfattning : This phenomenological study of John Banville’s fiction exhibits the way in which Doctor Copernicus, Kepler, The Newton Letter, and Mefisto persistently present air as a constituting factor. Air occurs as a phenomenological oasis permitting constitution to effectuate disclosure ex nihilo. LÄS MER

  7. 5. Selective conversion of alcohols to aldehydes over metal oxide catalysts

    Författare :Mariano Massa; Avdelningen för kemiteknik; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY;

    Sammanfattning : Nowadays, transition metal oxide catalysts are employed to a large extent in many chemical processes for the selective production of chemicals and intermediates. Although metal oxides are mostly known as oxidation catalysts, they can successfully catalyze a wide range of reactions, such as dehydration. LÄS MER