Dissertations / Theses: 'Directive "services"'

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Grant, Cindy Lynn. "Ambulatory care physician barriers contributing to the low advance directive education rate." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1696.

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Holm, Linn, and Lina Persson. "Det nya betaltjänstdirektivet PSD2 : Kommande möjligheter och utmaningar för banker och tredjepartsaktörer inom den svenska finansiella marknaden." Thesis, Uppsala universitet, Institutionen för informatik och media, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-324857.

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I januari 2018 kommer det nuvarande EU-direktivet PSD att ersättas av det nya betaltjänstdirektivet Payment Services Directive 2 (PSD2). Motiven bakom direktivets införande är bland andra att bidra till en förenkling för tredjepartsaktörer att inträda betaltjänstmarknaden samt öka valmöjligheten för konsumenten. Idag domineras betaltjänstmarknaden främst av banker, något som direktivet utformats för att motverka. Syftet med denna studie är att undersöka hur väl några av direktivets motiv stämmer överens med aktörernas uppfattning av direktivets påverkan samt även undersöka vilka möjligheter och utmaningar banker och tredjepartsaktörer ser att det nya direktivet innebär för dem och marknaden. Uppsatsen är genomförd som en fallstudie där semistrukturerade intervjuer med banker och tredjepartsaktörer varit den främsta datainsamlingsmetodiken. Fallstudien visade att aktörernas uppfattning av direktivet till stora delar stämmer bra överens med motiven för direktivet. Samtliga aktörer har en förhållandevis positiv bild av direktivet och ser en mängd olika möjligheter med direktivet. Samarbetet mellan banker och tredjepartsaktörer ses som en av de större möjligheterna. Utmaningarna som aktörerna står inför är varierande beroende på typ av aktör. Studien visade att det finns en del utmaningar som kan komma att begränsa antalet nya aktörer på marknaden. Samtliga möjligheter och utmaningar presenteras i fallstudiens sjätte avsnitt.
In January 2018, the current EU directive PSD will be replaced by the new Payment Services Directive 2 (PSD2). The motives behind the implementation of the directive are, inter alia, to help simplify third party providers entering the payment service market and increasing consumer choice. Today, the payment service market is uppermost dominated by banks, something that the directive is designed to counteract. The purpose of this study is to investigate how well some of the motives of the directive are in line with the actors' perception of the impact of the directive, as well as investigate what opportunities and challenges banks and third party providers see that the new directive implies for them and the market. The essay was conducted as a case study, where semistructured interviews with banks and third party players were the primary data collection methodology. The case study showed that the actors' perception of the directive largely complies with the motives for the directive. All actors have a relatively positive view of the directive and see a wide range of possibilities with the directive. Cooperation between banks and third parties is seen as one of the major opportunities. The challenges that the stakeholders face are varied depending on the type of actor they represent. The study showed that there are some challenges that may limit the number of new players in the market. All possibilities and challenges are presented in the sixth section of the case study.

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Tavares, Nuno Filipe Jesus. "Impacto da Diretiva Serviços : evidências no setor das profissões regulamentadas." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10502.

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Mestrado em Economia e Políticas Públicas
A Diretiva Serviços constitui uma das principais reformas levadas a cabo no âmbito do mercado interno europeu na última década. A sua adoção teve como principal objetivo o reforço dos princípios da liberdade de estabelecimento e da liberdade de circulação de serviços contribuindo para a redução dos níveis de restritividade regulamentar no setor. Utilizando dados do indicador de Product Market Regulation, da OCDE, referentes ao setor das profissões regulamentadas, procedemos a uma avaliação empírica do impacto da Diretiva Serviços nos níveis de restritividade observados. Ainda no contexto das profissões regulamentadas verificamos de que forma é que os níveis de regulamentação do setor influenciam o comportamento dos markups no período de 1998 a 2012. Os resultados obtidos apontam para que a Diretiva Serviços possa ter tido um impacto não negligenciável na redução dos níveis de restritividade do setor das profissões regulamentadas e para a existência de uma relação positiva e estatisticamente significativa, entre o nível de regulamentação e os valores de markup que parecem ter diminuído como consequência da Diretiva.
The Services Directive is one of the major reforms carried out within the European single market in the last decade. This legal framework aimed at the strengthening of the principles of freedom of establishment and freedom of movement of services having contributed to the reduction of regulatory barriers in the sector. Using data from the OECD's Product Market Regulation we conduct an evaluation of the Services Directive impact on the restrictiveness levels of the professional services sector. In the same context we´ve also evaluate how the industry's regulatory levels influenced the behaviour of markups from 1998 to 2012. Our results show the Services Directive may have had a considerable impact in the reduction of regulatory barriers in professional services. Our results also point out to a positive and statistically significant relationship between the level of regulation and markup values which seem to have diminished as a result of the Directive

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N'Thepe-Caubet, Stéphane-Laure. "Les activités de services économiques dans l’union européenne : recherche sur les apports de la directive 2006/123/CE du 12 décembre 2006 relative aux services dans le marché intérieur." Thesis, Paris 13, 2013. http://www.theses.fr/2013PA131015.

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L’élaboration mais aussi le développement du marché unique a favorisé les échanges sur la base du commerce international, marqué depuis plusieurs années par la tertiarisation de l’activité économique. De ce fait, le secteur d’activité le plus dynamique de ces deux dernières décennies est celui des services, ce qui se matérialise sur le plan international par l’adoption de l’AGCS et au sein de l’Union, par l’élaboration et la mise en place de la directive « services ». La directive 2006/123/CE a de particulier la mobilisation sans égal qu’elle a provoqué. La matière est sensible car elle touche un large panel de domaine. La directive « services » constitue l’amorce d’un changement structurel profond, en ce sens qu’une approche purement économique de la question serait incomplète sans la prise en considération du facteur humain et que le texte est le dernier apport majeur sur la question
The development of the single market has promoted the exchanges based on the international trade principles, which has been impacted for many years by the raise of the importance of the service sector in the economy. Therefore, the most dynamic sector of the past two decades is the service sector, which has been materialized internationally through the adoption of the GATS and in the European union through the development and the implementation of the directive on the "services". The directive EC /2006/123 has particularly mobilized as the subject is sensitive and affects a wide range of field. The Services Directive represents the beginning of a deep structural change as a purely economical approach to the issue would not be complete without the consideration of the human factor and because the text represents the last major contribution on the subject

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Jemali, Mouna. "Les établissements de paiement. Un nouvel acteur bancaire." Phd thesis, Université Nice Sophia Antipolis, 2014. http://tel.archives-ouvertes.fr/tel-00973466.

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L'Europe des paiements a connu une incontestable avancée avec l'instauration de la monnaie unique mais il y'avait une réelle nécessité d'aller au-delà de cette simple monnaie en créant un véritable espace unique de paiement européen. Le législateur européen a voulu créer un cadre commun et homogène en matière de services de paiement à l'ensemble des acteurs bancaires et financiers de la zone économique européenne. De ce souhait d'harmonisation est née la volonté de diminution des coûts. A cet effet, le législateur européen a introduit un nouvel acteur dans le système bancaire et financier : l'établissement de paiement. Cette nouvelle structure a donc été créée avec un objectif clairement affiché : celui de favoriser la mise en concurrence sur le marché des services de paiement afin d'aboutir à cette baisse des coûts. Afin de favoriser le développement des établissements de paiement, le législateur européen leur a consacré un cadre spécifique avec des conditions prudentielles assouplies et une procédure d'agrément dédiée. En contrepartie de ce cadre allégé, ces nouveaux établissements de paiement ne pourront proposer que des services de paiement restreints. Dès lors, la mise en concurrence avec leurs prédécesseurs ne pourra être que limitée.Par ailleurs, en présence de ces nouveaux acteurs et des services de paiement innovants pouvant être proposés, il était nécessaire d'offrir aux utilisateurs de services de paiement une protection spécifique. Mais le cadre réglementaire européen établi semble être incomplet. De même, notre réglementation nationale paraît inadaptée soulevant ainsi une nécessité de réforme générale.

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Ambrosini, Daniele Lamberto. "Professional perceptions of psychiatric advance directives : a view of multiple stakeholders in Ontario and Québec." Thesis, McGill University, 2008. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=112377.

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Psychiatric advance directives (PADs) are legal documents allowing competent individuals to declare their treatment preferences in advance of a mental health crisis. The objective of this thesis is to examine psychosocial perceptions of legal and mental health professionals in Ontario and Quebec regarding their knowledge and willingness to implement PADs. Two hundred professionals---psychiatrists, psychologists, lawyers and administrative tribunal members---participated in an Web-survey measuring psychosocial perceptions of clinical, ethical, legal and implementation factors of PADs. Results indicate Quebec professionals are more willing to begin using PADs than Ontario professionals. Mental health professionals reported more concern than legal professionals for medical malpractice lawsuits for overriding PADs. Advantages of PADs most commonly reported are patients' ability to declare their clear wishes ahead of time, respect for autonomous choice, and establishing a collaborative treatment plan with physicians. Disadvantages included patients' lack of awareness, treatment refusal, and being self-bound to an earlier decision.

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Westfahl, Backlund Martina. "Implementation of the European network: Natura 2000 : Determined according to overarching EU directives or through compromising ecological aspects?" Thesis, Södertörn University College, School of Life Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1794.

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Global biodiversity is currently being lost at an unprecedented rate, posing a threat to vital ecosystems and hence the generation of ecosystem services that human society is entirely reliant upon. Within the European Community, the EU has set a target of halting biodiversity loss within the territory by 2010. This goal is intended to be operationalized by the implementation of the Habitats Directive and the Birds Directive. These directives constitute the framework for the establishment of a coherent ecological network, referred to as the Natura 2000 network.

This study examines and analyses the socio-ecological complexities surrounding the designation of Natura 2000 sites in Östhammar municipality, Sweden. The use of a case study-approach to focus on this area is applied in pursuit of identifying and explaining the inherent intricacies in the designation processes and linking them to the broader global context. Throughout Europe, biodiversity exists in a rich variety of grasslands, but only a few studies have been performed to establish appropriate conservation management strategiesrequired for each habitat. This study makes a significant contribution towards shedding light on the Natura 2000 designation process, a phenomenon which has previously been only modestly documented, especially in Sweden. Ecosystem management is discussed and utilized as the theoretical basis for managing ecosystems sustainably, and an important aspect of note is the recognition that the distinction between man and nature needs to be understood as artificial and arbitrary.

The study explains how social-ecological factors have had a prominent effect on the designation process of Natura 2000 sites. The main determining factor behind the designation process has been the time-constraints, which have affected the designation of SCIs as well as the interaction between the Uppsala CAD and local stakeholders. The lack of adequate participatory approaches used during this process has heightened the risk of compromising the aim of the network: to achieve Favourable Conservation Status (FCS) for natural habitat types as well as species.

Biodiversiteten världen över minskar i en tidigare aldrig skådad hastighet vilket resulterar i ett hot mot fundamentala ekosystem, samt dess produktion av de ekosystemtjänster som det mänskliga samhället är beroende av. På grund av detta har EU satt upp målet att stoppa förlusten av biodiversitet inom unionens gränser tills 2010. Detta mål skall uppnås genom implementeringen av Habitat- och Fågeldirektivet. Dessa direktiv utgör ramen för etableringen av ett sammanhängande ekologiskt nätverk, det så kallade Natura 2000 nätverket.

Denna studie utreder samt analyserar de socio-ekologiska aspekter som omger utpekandet av Natura 2000 områden i Östhammars kommun, i Uppsala län i Sverige. Genom appliceringen av en fallstudie av området söker denna uppsats att identifiera samt förklara inneboende svårigheter i processen av dessa utpekanden, samt att sätta dem i ett globalt sammanhang. Inom Europa existerar biodiversitet bland annat i olika typer av ängar, dock har endast ett fåtal studier tagit sig an uppgiften att formulera anpassade förvaltningsstrategier för dessa habitat. Denna studie bidrar till att sprida ljus över implementeringen av Natura 2000, ett fenomen som tidigare endast studerats i blygsam utsträckning, speciellt i Sverige. Den teoretiska grunden utgörs ekosystemansatsen, som appliceras för att utvärdera ett uthålligtförvaltande av ekosystem. Vidare understryks vikten av att betrakta ekosystem och mänsklig aktivitet som ett och samma system, och att synen på dem som skilda system bör anses artificiell och motsägelsefull.

Denna uppsats förklarar hur socio-ekologiska aspekter har påverkat utpekandeprocessen av Natura 2000-områden i Östhammars kommun. De avgörande faktorerna bakom detta är en identifierad tidsbrist, vilket har influerat utpekandet av områden av gemenskapsintresse samt interaktionen mellan Länsstyrelsen i Uppsala och lokala markägare. Bristen på samverkan och information har resulterat i en förhöjd risk av att målet med nätverket inte kommer att nås: att åstadkomma gynnsam bevarandestatus för arter och habitat.

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Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.

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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states to levy tax on such profits. Regarding the indirect taxation, the question is even more difficult if one considers free digital services and personal data. Unfortunately, this flow of “digital” consumption remains completely out of a VAT assessment. Exclude a priori those transactions from being assessed for VAT purposes only because it could be arduous to assess the consumption would result in a violation of the principle of neutrality. Accordingly, issues related to the distortion of competition could also arise. The author of this thesis examines the assumption that between the Companies and the Users take place a reciprocal exchange of benefits in kind characterized by a synallagmatic relationship (quid pro quo) in the form of barter. The results of the analysis indicate that the transactions characterized by the supply of free digital services to Users in exchange for personal data - as described in the Business Reference Model - actually fall within the scope of Article 2 (1)(c) of the EU VAT Directive and therefore must be subject to indirect taxation.

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Usai, Andrea. "Les services offerts sur le domaine public et le droit de l'Union européenne." Thesis, Strasbourg, 2015. http://www.theses.fr/2015STRAA009/document.

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Tout d'abord, en ce qui concerne le premier chapitre, cette thèse vise à vérifier l'impact des normes des Traités, comme, par exemple, la liberté d'établissement et la libre prestation de services, par rapport aux activités économiques qui sont offerts sur les espaces domaniales. Ensuite, après avoir examiné la jurisprudence de la Cour de justice en matière de services, en ce qui concerne le deuxième chapitre, nous avons examiné aussi l'impact des principes généraux du droit européen et de l'art. 16 de la Charte des Droits Fondamentaux sur les services offerts sur le domaine public. En ce qui concerne le troisième chapitre, nous avons adressé un examen approfondi de la Directive « Services » : après avoir analysé sa genèse, plutôt problématique et difficile, nous en avons décrit les objectifs et la ratio. Le résultat qui a émergé est une fragmentation du marché commun de services, en particulier pour ce qui concerne les services qu’on prend en examen dans cette recherche. L'une des phases les plus critiques par rapport à la Directive « Services », c'est sa transposition. Ce qui semble clair, c'est une fragmentation générale qui entrave l’achèvement et le bon fonctionnement du marché commun. Une fois qu'on a examiné le rôle de la directive « Bolkestein », on a montré la nécessité d'évaluer l'impact de cette norme sur les services offerts sur le domaine public. Dans le quatrième chapitre, on a décidé d'examiner le rôle des directives sur les contrats publics. D'un point de vue juridique, les contrats publics et les concessions sont deux choses distinctes, même si la logique sous-jacente à l’article 12 de la Directive « Services » et le principe de concurrence établissent que les espaces (et, indirectement, par conséquence, les services qui sont intéressés) concernés doivent être attribués dans le cadre d'une procédure de sélection publique. Il convient de rappeler que, avant la présentation d'une proposition de directive de la Commission Européenne pour réglementer les concessions, les principes applicables à ces dernières ont été (et sont encore aujourd’hui) empruntés à la discipline des contrats publics. Nous avons décidé de mettre en évidence comment l'état actuel des contrats publics et les concessions sont interconnectés. On montre aussi que les directives sur les marchés publics jouent un rôle important dans la régulation des types de concessions examinées dans le présent document. On a décidé d'examiner l'impact potentiel de la Directive « concessions ». Dans le cinquième et le sixième chapitre, nous avons examiné et comparé les différents systèmes des États membres de l’Union Européenne. En particulier, nous avons vu comment les concessions des plages sont réglementées en Italie, où, par exemple, il y a un problème juridique qui est loin d’être adressé, en France, en Croatie, en Portugal, et, finalement, en Espagne. Dans le septième et le huitième chapitre, nous avons choisi de parler du risque éventuel de violation des normes en matière d'aides d’État
With regard to the first chapter, this thesis aims at analysing the impact of the Freedom of Establishment and of the Free Movement of Services on those economic activities which are offered in areas belonging to the public domain. Thus, after examining the relevant case-law of the ECJ in the field of services, in the second chapter what has been analysed is the impact of the general principles and of Art. 16 of the Charter on the services provided in areas belonging to the public domain. In the third chapter, a deep analysis of the Services Directive has been conducted: after addressing its genesis, which was quite problematic, both its objectives and its rationale have been analysed. What has emerged is a fragmentation of the internal market of services, especially with regard to the activities that are examined in this research. One of the most problematic issues related to that Directive is its implementation. Again, what has emerged is a fragmentation of the market of services. Thus, what has been addressed is the impact of the Directive on the services provided in areas belonging to the public domain. In the fourth chapter, the impact of the Public Contracts Directives has been examined. Legally speaking, public procurement contracts and concessions are different, even if the rationale beyond Art. 12 of the Services Directive together with the general principle of competition require the services at issue to be awarded through a selection procedure. Indeed, even before the adoption of what is now the Concessions Directive, the principles applicable to concessions have always been the same as those applicable to public procurement contracts. What emerges is that the public procurement contracts and concessions are strongly interconnected. The potential impact of the Concessions Directive has been addressed as well. In the fifth and in the sixth chapter a comparison between the Italian status quo with regard to those services provided in areas belonging to the public domain and the situation in Portugal, Croatia, France and Spain has been drawn. In the seventh and in the eighth chapter all the implications regarding potential violations of the State Aid rules have been addressed

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Vitour, Agathe. "Le mandat d’intérêt général : d’un acte condition à une nouvelle logique de l’action publique." Thesis, Angers, 2018. http://www.theses.fr/2018ANGE0069.

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Dès le traité de Rome, le droit primaire organise une dérogation aux règles du Traité pour les entreprises gestionnaires d’un SIEG fondée sur l’actuel article106 § 2 du TFUE sans toutefois en préciser les conditions de mise en oeuvre. Une jurisprudence hétérogène s’est alors développée. La Commission est intervenue au travers des paquets Monti-Kroes et Almunia pour expliciter la mise en oeuvre de cette dérogation. La notion de mandat est alors introduite pour la première fois dans le droit dérivé. Cette notion a été reprise par la suite à l’article 2 point 2 point j de la Directive services 2006/123/CE du 12 décembre 2006 comme condition d’octroi d’une dérogation au principe de libre prestation de services aux SIEG revêtant un caractère social. Si l’essence du mandat semble aisément identifiable, à savoir octroyer une dérogation aux règles de la concurrence à un gestionnaire de SIEG, sa nature est plus complexe à déterminer. Le mandat se caractérise par la réunion de critères matériels et organiques, à savoir l’existence d’un SIEG, la nécessité d’octroyer une dérogation aux règles de concurrence, l’existence d’un acte détaillant les obligations de service public et les modalités de compensation de ces dernières. Le mandat se présente alors comme une forme d’acte condition. S’il semble a priori permettre une lecture renouvelée du principe de subsidiarité, les institutions de l’UE contrôlent au travers de l’erreur manifeste d’appréciation les interventions des personnes publiques et véhiculent ainsi leur propre conception de l’intérêt général. Le mandat est encore peu utilisé en droit interne et les critères fixés par le droit dérivé sont appliqués de manière lacunaire
Ever since the treaty of Rome, the European law has organized a derogation of the competition law for undertakings entrusted with the operation of services of general economic interest founded on the current article 106 § 2 of TFEU, without specifying the conditions of its implementation. Then, diverse case law has been developped. The Commission intervened through Monti-Kroes and Almunia packages to clarify the imlpementation of this derogation. The notion of entrustment is then introduced in the European law for the first time.This notion has been taken back in the article 2 point 2 point j of the EU’s services directive as a derogation of free provision of services for undertakings entrusted with the operation of social services. If the essence of entrustment seems easily recognizable, granting a derogation to the rules of competition law to undertakings entrusted with the operation of services of general economic interest, its nature is more complex to determine. The entrustment is characterized by the meeting of material and organic criteria : the existence of a SEIG, the necessity of granting a derogation in the rules of competition law and the existence of an act detailing the public service obligations and the compensation mechanism. The entrustment is a sort of « act-condition ». If it seems to allow a nex renewed of the subsidiarity principle, the European institutions control through the manifest error of appreciation. The entrustment is little used in French law and the criteria fixed by the European law are applied in an incorrect way

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Butrimavičius, Nedas. "Tarptautinės prekybos paslaugomis plėtros tendencijos Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120703_155349-44499.

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Pasaulyje vyksta aktyvūs procesai dėl eksporto politikos skatinimo, investicijų, didesnio prekių ir paslaugų mainų balanso, inovacijų pritraukimo, t.y. veiksnių sąlygojančių ekonominio vystymosi tempus, vis svarbesnį vaidmenį priskiriant tarptautinei prekybai paslaugomis. Darbo aktualumas siejamas su neišnaudotu paslaugų augimo potencialu tarptautinėje prekyboje, kuris suteikia galimybes paslaugų sektoriui gauti didesnę pelno normą ir pritraukia kapitalą bei darbo jėgą iš tradicinių veiklų įmonių, todėl paslaugų plėtra turėtų išlikti pagrindiniu ekonominių ir socialinių permainų katalizatoriumi. Tyrimo tikslas– išryškinti tarptautinės prekybos paslaugomis teorinius aspektus ir pagrįsti plėtros tendencijas Lietuvoje. Darbo uždaviniai: 1. Išanalizuoti pagrindinius paslaugų klasifikavimo principus, atskleidžiant paslaugų plėtros tendencijas, barjerus ir ES Paslaugų direktyvos svarbą plėtros procesams; 2. Remiantis sudarytu tiriamuoju tarptautinės prekybos paslaugomis modeliu, atlikti tarptautinės prekybos paslaugomis plėtros Lietuvos atžvilgiu, tyrimą ir pristatyti ekspertų nuomonių apklausos rezultatus; 3. Parengti tarptautinės prekybos paslaugomis plėtros Lietuvoje prognozės, apibrėžiant galimybes, kliūtis ir pagrindžiant plėtros tendencijas. Tyrimo metodai: mokslinės literatūros analizė, statistinių duomenų analizė, lyginamoji analizė, anketinė apklausa, prognozavimas. Tyrimu atskleista, kad tarptautinės prekybos paslaugomis tendencijas tikslinga vertinti pagal suteikiamų... [toliau žr. visą tekstą]
International trade in services grown significantly, yet little research has been undertaken to understand international services. Major features of services have much in common with other services, being, however, more closely related to country’s economy. The actuality of the study is related to the potential of increase of services in domestic market in hand which gives possibilities to service sector get higher rate of profit and attracts capital and labour force from enterprises of traditional activity, therefore the development of services should remain the main catalyst of economical and social changes. The goal of the work – to highlight the theoretical aspects of international trade in services and foresee the main tendencies of Lithuanian international trade in services. Tasks are presented: 1. Analyze the main types of International services classification and exploring tendencies of development, to set barriers and instruments of regulation EU Services Directive. 2. According to holistic model of evaluation of development of international trade in services, to make research of Lithuanian International trade in services and set the results form experts’ survey. 3. Forecasts the development tendencies of Lithuanian International trade in services, barriers and propose possibilities. Methods of investigation: referring to the studies of foreign and Lithuanian scientists, analysis and synthesis of literature, survey of experts, forecasting methods. The study... [to full text]

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Kulikauskienė, Renata. "Europos Sąjungos laisvo paslaugų teikimo direktyva ir jos įgyvendinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080626_132855-03732.

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Magistriniame darbe aptariami laisvo paslaugų judėjimo iššūkiai Europos Sąjungos Bendrojoje rinkoje, susiejant juos su laisvo paslaugų judėjimo direktyva bei jos įgyvendinimu. Visose Europos Sąjungos valstybėse narėse paslaugų sektorius ir jo administravimas yra reikšmingas – sudaro 60-70 proc. veiklos. Siekiant sukurti tolydžią bei konkurencingą rinką, laisvas paslaugų judėjimas yra ne mažiau svarbus nei laisvas asmenų, kapitalo ar prekių judėjimas. Kartu paėmus ir pilnai įgyvendinus, šios keturios laisvės sudaro vieningos rinkos pagrindą. Laisvą paslaugų judėjimą siekiama užtikrinti panaikinant šiam judėjimui kylančias kliūtis. Tačiau tų kliūčių šalinimas nėra lengvai įgyvendinamas dėl valstybių narių siekio apsaugoti savasias rinkas. 2004 m. Europos Komisija pateikė Paslaugų direktyvos projektą, kuriuo buvo siekiama panaikinti administracines kliūtis, kylančias paslaugų teikėjams, norintiems teikti paslaugas kitoje valstybėje narėje. Šiame projekte numatytas šalies kilmės principo taikymas, kuriuo remdamiesi paslaugų teikėjai kitoje valstybėje narėje paslaugas gali teikti vadovaudamiesi savo šalyje galiojančių teisės aktų nuostatomis. Pasiūlytame direktyvos projekte šalies kilmės principas, “vieno langelio” principu veikianti kontaktinė institucija susilaukė daug diskusijų ir vertinimų tarp šalių narių ir jų atstovų Europos Parlamente. Direktyvos oponentai teigė bijantys atviros rinkos pigiai darbo jėgai ir nekokybiškoms paslaugoms. Po ilgai trukusių diskusijų 2006 m... [toliau žr. visą tekstą]
This master‘s theses discuss the idea of free service movement challenges in the common market of European Union, linking them with the directive of free service movement and its implementation. Service sector and its administration in all states of European Union is very significant and it makes 60-70% of activity. Trying to achieve gradual and competative market, free service movement is not less important than free movement of persons, capital and goods. Taking all them together and implementing, these four subjects form united basis of market. Free service movement is warranted by eliminating arising obstacles for it. However the elimination of obstacles can not be easily implemented because state members are trying to protect their markets. In 2004 European Committee represented the project of Service directive, with the help of this project administrative obstacles were tried to be eliminated for people who want to give service in the other member state. This project includes application of country origin‘s principle, according to it service provider can suggest services in another country, following the law acts obtained in his country. In the suggested directive project country origin‘s principle, „one window“ principle in acting contact institution received a lot of discussions and evaluations among members and their representatives in Europarliament . The opponents of directive afirmed that they were afraid of open market for cheap manpower and nonqualitative... [to full text]

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Kirchheim, Arne Ansgar Verfasser], Jürgen [Gutachter] Weigand, and Michael [Gutachter] [Frenkel. "The evolution of industry structure : a theoretical analysis, with special regard to the EU directive on services / Arne Ansgar Kirchheim. Gutachter: Jürgen Weigand ; Michael Frenkel." Vallendar : WHU - Otto Beisheim School of Management, 2016. http://d-nb.info/1113538309/34.

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Kirchheim, Arne Ansgar [Verfasser], Jürgen [Gutachter] Weigand, and Michael [Gutachter] Frenkel. "The evolution of industry structure : a theoretical analysis, with special regard to the EU directive on services / Arne Ansgar Kirchheim. Gutachter: Jürgen Weigand ; Michael Frenkel." Vallendar : WHU - Otto Beisheim School of Management, 2016. http://d-nb.info/1113538309/34.

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Weinand, Jenny [Verfasser]. "Implementing the EU Audiovisual Media Services Directive : Selected issues in the regulation of AVMS by national media authorities of France, Germany and the UK / Jenny Weinand." Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2018. http://d-nb.info/1160310815/34.

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Crespy, Amandine. "Les résistances à l'Europe néolibérale: interactions, institutions et idées dans le conflit sur la Directive Bolkestein." Doctoral thesis, Universite Libre de Bruxelles, 2010. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210161.

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The dissertation deals with the conflict over the EU Services Directive which is also known as the Bolkestein Directive. The general liberalisation and deregulation of the services markets in the EU has known the greatest politicisation of an EU issue ever seen in the history of European politics. It mobilised a wide range of political actors, including unions, diverse associations and citizen groups in several member states of the EU as well as in Brussels. The Commissioner for the internal market Frits Bolkestein and the directive proposal adopted in January 2004 have come to epitomize the neoliberal face of European integration. Due to its connection with the Eastern enlargement in May 2004 and with the ratification of the European constitutional treaty in France and The Netherlands in 2005, the directive proposal on services liberalization triggered a general debate over the economic and social nature of the EU polity far beyond a mere matter of public policy. After three years of debate and mobilization, the directive proposal was substantially amended in the European Parliament and clear limitations were put to liberalization of the services of general interest and to market deregulation.

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Doctorat en Sciences politiques et sociales
info:eu-repo/semantics/nonPublished

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Dumont, Hicaubert Léa. "La conciliation entre la protection des droits des travailleurs et la promotion des libertés économiques. Le cas du détachement de travailleurs dans le cadre d’une prestation de services." Thesis, Pau, 2020. http://www.theses.fr/2020PAUU2072.

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L’étude de la question de la conciliation entre protection des droits des travailleurs et promotion des libertés économiques dans le cadre du détachement de travailleurs montre que, l’Union européenne étant fondée sur la promotion des libertés économiques, la Cour de justice privilégie la libre prestation de services. Pour autant, on constate que c’est un véritable choix de politique juridique car dans d’autres domaines, ou dans le cadre d’autres ordres juridiques, une telle conciliation n’engendre pas les mêmes résultats. L’intervention du législateur de l’Union par l’adoption d’une directive relative au détachement de travailleurs n’a pas modifié ces conclusions. Pour autant ces solutions amènent aujourd’hui à une situation paradoxale d’un point de vue économique, les États de l’ouest de l’Union dénonçant un dumping social important de la part des entreprises établies dans les États d’Europe centrale et orientale. Ce dumping a amené à l’adoption d’une nouvelle directive en 2018 qui vise à rétablir un équilibre entre protection des droits des travailleurs et promotion de la libre prestation de services. L’analyse approfondie de ce texte et l’influence des arrêts de la Cour de justice laissent toutefois planer des doutes sur l’atteinte d’un tel équilibre
Studying the question of conciliating the protection of workers' rights and the promotion of economic freedoms in the framework of the posting of workers shows that, as the European Union is based on the promotion of economic freedoms, the Court of Justice favors freedom to provide services. However, we note that it is a real choice of legal policy because in other areas, or in the context of other legal orders, such conciliation does not produce the same results. The intervention of the Union legislature by the adoption of a directive on the posting of workers has not changed these conclusions. However, these solutions lead today to a paradoxical situation from an economic point of view, the western States of the Union denouncing significant social dumping by the part of the companies established in the Central and Eastern European States. This dumping led to the adoption of a new directive in 2018 which aims to restore a balance between the protection of workers' rights and the promotion of the freedom to provide services. However, the in-depth analysis of the text and the influence of the judgments of the Court of Justice, allow some lingering doubt regarding the achievement of such a balance

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Ferguson, Isaac Yaw. "Case study: testing Wahlgren’s escalation maturity model within public sector organisations in Sweden : Studying model support for operators of essential services in meeting NIS directive requirements for incident escalation." Thesis, Högskolan i Skövde, Institutionen för informationsteknologi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20202.

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Critical infrastructures are vital services, and attacks on such systems affect people's social and economic well-being. Therefore, operators of such services must have appropriate measures in place to handle IT-related incidents. However, reports show that organisations classified as Operators of Essential Services (OES) do not have appropriate measures to handle IT-related incidents. A case study approach is used in this study to test the usability and the applicability of Wahlgren's Escalation Maturity Model level within various public sector organisations in Sweden regarding their escalation and communication of IT-related incidents. A follow-up semi-structured interview is also conducted with employees at the technical level to determine if the current organisation's maturity level shortcomings are known across different organisational levels. The tool's maturity level scaling attributes are difficult to understand because all organisations in this study achieve the same level of maturity, even though there is a wide range of performance regarding the number of questions answered in the affirmative. The data output generated from the testing of the model can assist organisations in improving their incident escalation activities. However, the lack of precision of the model makes it challenging to apply in the public sector. The results reveal that all the five organisations obtained an escalation maturity level of zero (0), non-existent, regarding escalation of IT-related incidents. As a result, with the current model, the participating organisations will have a difficult task complying with the NIS Directive's security and notification requirements.

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Gliaubertienė, Giedrė. "Turizmo paslaugų teikimo teisinio reglamentavimo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20081203_204535-12188.

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Statistikos duomenys liudija apie didėjantį turizmo paslaugų teikimo srityje atsirandančių visuomeninių santykių aktualumą. Vis aktualesnis tampa ir tinkamas šių visuomeninių santykių teisinis reglamentavimas. Šio darbo tikslas - įvertinti turizmo paslaugų teikimo teisinio reglamentavimo turinį, specifiką bei veiksmingumą Lietuvos Respublikoje. Darbe analizuojami pagrindiniai teisės norminiai aktai, reglamentuojantys turizmo paslaugų teikimą Lietuvoje, trumpai aptariant jų reglamentavimo sferą, pagrindines nuostatas, jų tikslus, tarptautinių ir Europos Sąjungos teisės norminių aktų ryšį su nacionaline teise. Daug dėmesio skiriama praktiniam turizmo paslaugas reglamentuojančių normų įgyvendinimui. Teisės aktai aptariami atskleidžiant su jais susijusias turizmo paslaugų teikimo aktualijas bei teismų praktiką šioje srityje. Lietuvos įstatymų normos lyginamos su kaimyninių Baltijos ir Skandinavijos bei Vokietijos šalių teisės norminiais aktais, vertinamas Europos Sąjungos teisės normų perkėlimas į nacionalinę teisę. Darbe nagrinėjimui pasirinkti opiausi praktikoje klausimai, svarbūs tiek turizmo paslaugų teikėjams, tiek gavėjams. Pasitaikantys teisės normų pažeidimai, skirtingas teisės normų interpretavimas, kartais pačių teisės normų netobulumas lemia ginčų tarp sutarties šalių atsiradimą. Darbas užbaigiamas turizmo paslaugų teikimą reglamentuojančių teisės normų įgyvendinimo užtikrinimo mechanizmo nagrinėjimu. Apibendrinant darbe išdėstytą medžiagą daroma išvada, kad turizmo... [toliau žr. visą tekstą]
Statistics reflect the growth of the importance of the social relations stemming from the field of the provision of tourist services and leads to the growth of relevance of the proper legal regulation of these social relations. The main object of this study is to estimate the substance, peculiarities and effectiveness of the legal regulation of the provision of tourist services in the Republic of Lithuania. Main legal acts that regulate the provision of tourist services in Lithuania are analyzed in the study. Flied of regulation of these legal acts, most important provisions, their evolution, objects, interconnections between national, international law and law of the European Union are discussed. A lot of attention is paid to the research of practical implementation of the legal norms. Legal acts are discussed in the light of the related topicalities and decisions of the courts in the field of the provision of tourist services. Lithuanian legal norms are compared with neighbouring Baltic, Scandinavian and Germany countries legal norms, European Union legal norms transference to the national law is estimated. Topical issues from the practice of the provision of the tourist services, important both to the providers of the servines and to the consumers are chosen to examine. Contraventions, different interpretation and sometimes imperfection of the very legal norms lead to the legal disputes between the parties of the contract. The study is finished with the review of the... [to full text]

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STÅLNACKE, SARA. "PSD2 and its implications for consumer behaviour : - A case study focused on the Swedish financial service sector." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-241121.

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This thesis examines and provides insight into the financial services industry and how the new payment services directive, PSD2, may come to change consumer behaviour and thereby the industry. The research is exploratory and relies on a quantitative consumer-facing survey as well as four semi-structured interviews with representatives from some of Sweden's largest banks and third party payment providers. The results show that it is likely that the increased competition will open up the market for new actors in the market acting as financial marketplaces thereby leading to minimising the tradeoff between simplicity and multiple providers. As such, in the future we will likely see less consumer loyalty and more focus on the individual products and services as opposed to who is providing them.
Detta examensarbete undersöker och ämnar att bidra med insikt i den svenska finanstjänstesektorn och hur det nya betaltjänstdirektivet, PSD2, kan komma att förändra konsumentbeteenden och därmed branschen. Arbetet är explorativt och utgår från en enkät riktad till konsumenter samt fyra stycken semi-strukturerade intervjuer med representanter från några av Sveriges största banker och tredjepartsaktörer. Resultaten visar att det är sannolikt att ökad konkurrens kommer att öppna upp marknaden för nya aktörer att verka som finansiella marknadsplatser vilket minimerar kompromissen av att välja mellan enkelhet och flertalet leverantörer. Följaktligen kommer vi sannolikt se mindre konsumentlojalitet och mer fokus på de individuella produkterna och tjänsterna snarare än leverantör.

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Mårtensson, Moa. "Political Representation in the European Union : A Multi-Channel Approach." Doctoral thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-267106.

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The European Union (EU) is the most far-reaching attempt yet undertaken to institutionalize democratic policy-making beyond the nation-state. To what extent, and in what ways, do various channels of representation contribute towards the realization of this aim? This dissertation takes stock of current research on the EU’s system of representation, and seeks to expand its agenda so that this central question can be properly addressed. In contrast to prior empirical work in the field, the dissertation employs research designs that incorporate several forms of representation into a unified evaluative framework. This multi-channel approach to political representation paves the way for a systematic comparison of how different forms of representation (electoral, territorial and corporate) perform in the EU context. It also makes possible an empirical assessment of a key proposition in current representation theory: that elections, in large and heterogeneous political systems, are outperformed by other forms of representation. The three articles in the dissertation draw on existing cross-country data, interviews with policy-makers and a new dataset collected by the author. They scrutinize representation in three principal channels: electoral representation in the European Parliament, government representation in the preparatory bodies of the Council of Ministers, and representation through organized interests that seek to influence EU policy. The first article examines the balance of power that has emerged between these three channels of representation in the EU’s legislative process, and how the current balance is likely to affect the Union’s legitimacy. The second article investigates how different channels of representation perform in terms of providing linkage between Brussels-based representatives and their domestic principals. The third article examines the extent to which different channels of representation contribute to the coordination of EU policy-making domestically, at the European level, and across the two levels of government. Finally, this dissertation makes a methodological contribution by applying social network analysis (SNA) to classic problems of representation within and across different channels of representation. This approach is novel to the field. Researchers should be able to exploit SNA and relational data fruitfully in the future, in the study of representational relationships in the EU and numerous other contexts.

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Korčeková, Andrea. "Product placement and its legal aspects." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17010.

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The thesis deals with analysis of legal aspects of product placement. First, it looks at product placement from a general point of view. The work explains past legal framework where product placement was a part of "unfair competition" both in EU and Czech Republic. Then, it analyzes particular articles of directive 2007/65/EC which regulates the term product placement as the first in the history. The analyses showed that there are a lot of vague and disputable terms, e. g. "significant value", provision "free of charge", or ensuring that viewers are "clearly informed" about existence of product placement. Further, the work analyzes an implementation of the directive to the czech law and its comparison with Slovakia. Product placement was translated into czech law as "umístění produktu". The implementation is reflected in the "on-demand audiovisual media services Act" but also in the amendment of Act Nr. 231/2001 Sb. By contrast, Slovakia did not create a new special Act for non-linear audiovisual media services, just amended Act Nr. 308/2000 Z.z. and some other affecting laws. Finally, the work confronts the legal theory with praxis. This is done by a survey. The most important result of the survey showed that almost a half of the respondents think that product placement is not a commercial practice. This fact highlights the importance of ensuring that viewers are "clearly informed" about the existence of product placement and also the provision of consumer protection.

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Thorell, Jacob, and Jesper Sjöstrand. "Through the Eyes of a Manager : A study on the perceived effects of PSD2 and the preparatory work of Swedish bank managers." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328196.

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The European financial market is rapidly changing with emerging fintechs targeting the banks’ traditional value chain, leveraging on their lower pace of innovation. The Payment Services Directive 2 (PSD2) is put into force in 2018 and aims to open up the financial market to new competitors, thus, promoting positive competition. This study examines how the managerial perception of changes in the external environment, caused by PSD2, affects banks’ preparatory work. The study uses a mix of Market Based View and Resource Based View along with an extension of RBV, illuminating how capabilities and managerial cognition affects managerial action. Using a qualitative approach through an interview based comparison between managers of two Swedish banks, the study confirms the theories’ stating that managerial cognition of the external environment, comprised of perceived opportunities and threats, affects managerial preparatory actions. Additionally, the study shows that managers’ perception of organisational capabilities affects managerial action.

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Zima, Jiří. "Právní otázky reklamního trhu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-73486.

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Thesis deals with product placement in Czech marketing practice in the light of existence of regulations given by EC directive 2007/65/EC. It arbitrates alternatives of product placement regulation ban as it works now or liberalization under restrictive conditions.

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Stange, Enno. "Bargeldloser Zahlungsverkehr und Drittmissbrauchshaftung in Europa." Doctoral thesis, Humboldt-Universität zu Berlin, Juristische Fakultät, 2009. http://dx.doi.org/10.18452/16036.

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Die europäische Zahlungsdiensterichtlinie enthält ein detailliertes Haftungsregime für Drittmissbrauch im bargeldlosen Zahlungsverkehr, das von den Mitgliedstaaten bis Ende Oktober 2009 in nationales Recht umzusetzen war. Ziel der harmonisierten Haftungsregelungen ist die Verbesserung von Wettbewerbsfreiheit, Rechtssicherheit und Verbraucherschutz sowie die Minderung von Missbrauch. Eine rechtsvergleichende Untersuchung zeigt jedoch, dass die Haftungsordnung diesen Zielvorgaben nicht konsequent folgt und zudem von fundamentalen Grundsätzen des europäischen Haftungsrechts abweicht.
The European Payments Services Directive contains detailed liability regulations concerning the abuse of non cash payments. The deadline of transposal for this Directive passed in October 2009. The key aims of the harmonized liability rules are amendment of competition, legal certainty, consumer protection and future reduction of abuse. However, a comparative analysis reveals a considerable lack of consistency in relation to those goals and a renunciation of basic principles of European liability law.

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Cardellio, Kristin. "Situated Directives in Italian L2 Service-Learning Encounters." Scholar Commons, 2016. http://scholarcommons.usf.edu/etd/6070.

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Interaction with local speakers of a second language (L2) in a naturalistic setting during study abroad is beneficial to language learning in many respects; particularly in the development of pragmatic competence, or the awareness and ability to use the appropriate language for a specific social context (Kinginger, 2011; Magnan & Back, 2007; Schauer, 2009; Shively, 2011). Service-learning - volunteering in the local community combined with an academic pursuit - during study abroad provides the opportunity for meaningful interaction between language learners and local speakers of the L2 in authentic and collaborative settings (Overfield, 2007). This study examines the interactions of Italian L2 users and local speakers of Italian while engaged in service-learning in Italy. A sociopragmatic framework revealed emergent trends and linguistic norms in this context. Using a discourse analytic approach, this study offers a detailed description of directive use of the L2 learners and the local Italian speakers (Blum-Kulka, et al, 1989; Ervin-Tripp, 1976; Nuzzo, 2007). The study also examines (mis)understandings and relational work (Locher & Watts, 2008) that occur in the interactions. Primary data consists of audio recordings of the naturally-occurring interactions at three service-learning sites during a short-term summer study abroad program in Italy. Secondary data consists of interviews with the L2 users and their interlocutors. The data reveal that the majority of directives came from the local Italian speakers, not the L2 users, likely due to the clear power dynamic and the nature of the activities at each site. The directives were most commonly in the imperative with little or no mitigation for purposes of clarity or urgency of the tasks. Misunderstandings expressed by the L2 users were primarily linguistic, although there were also instances of pragmatic misunderstanding. Relational work emerged in the interactions, yet clear, explicit direction took precedent over face-work and rapport building among interactants. Findings from this study can be used to inform foreign language pedagogical practice in myriad ways; from developing practical applications for situated language use, to using actual transcripts from the data in pre-departure language and cultural activities in U.S. Italian language classrooms. Findings also provide community partners with data regarding the challenges, linguistic and otherwise, that L2 user/volunteers face during service-learning in Italy, and suggest areas for further research.

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Eklöw, Maria. "Gynnas aktörer från ett land utanför EU på den inre marknaden? : Vid tillhandahållandet av elektroniska tjänster." Thesis, Jönköping University, JIBS, Commercial Law, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-664.

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Elektroniska tjänster utgör en stor del av marknadsekonomin i större delen av världen således även på den inre marknaden. Elektronisk handel, där elektroniska tjänster ingår, har under de senaste åren expanderat. U.S. Bureau of Census uppskattade att elektroniska tjänster genererat i drygt 600 miljarder kronor under år 2005. Det är en ökning med 24.6 % från föregående år. Statistiken visar endast handeln i USA, men ger ändå ett mått på den framfart som skett de senaste åren rörande elektronisk handel.

Inom gemenskapen har rådet fastställt en rad harmoniseringsregler, främst i det sjätte mervärdesskattedirektivet . I syfte att harmonisera de mervärdesskatterättsliga reglerna för att undvika en snedvridning av konkurrensen mellan aktörer etablerade i olika medlemsstater. Den inre marknaden är förvisso avsedd för aktörer etablerade inom EU, men man kan inte bortse från det faktum att även aktörer i tredjeland har tillträde till den inre marknaden.

För att utreda om aktörer från tredjeland gynnas framför aktörer etablerade i gemenskapen i tillhandahållande av elektroniska tjänster till icke skattskyldiga inom gemenskapen är bestämmandet av platsen av betydelse. Först fastställs om transaktionen faller inom ramen för artikel 2 i det sjätte mervärdesskattedirektivet. Där konstateras att mervärdesskatt skall betalas för tjänster som tillhandahålls inom landets territorium av en skattskyldig. För fastställande av ”landets territorium” hänvisas till artikel 3, se bilaga 4. Det andra steget är att konstatera om den som tillhandahåller tjänsten betraktas som skattskyldig enligt artikel 4.1, se bilaga 5 till uppsatsen. Är kriterierna i artikel 2 och 4 uppfyllda går man vidare till artikel 9 för bestämmandet av platsen.

Ursprungslandsprincipen och destinationslandsprincipen ligger till grund för bestämmandet av vilken stat som har beskattningsrätt, först fastställs omsättningslandet och därigenom platsen för tillhandahållandet. Destinationslandsprincipen och ursprungslandsprincipen kräver ett förtydligande. Från början tillämpades ursprungslandsprincipen för att nå den inre marknaden. Destinationslandsprincipen är den rådande men kommissionens långsiktiga mål är att gå över till ursprungslandsprincipen. Trots detta ändras i dagsläget regler för att passa destinationslandsprincipen.

Tillhandahållande av elektroniska tjänster existerade inte vid utformandet av det sjätte mervärdesskattedirektivet. Följaktligen saknades begreppet elektroniska tjänster i direktivet. Då rådet antog direktiv 2002/38/EG infördes begreppet elektroniska tjänster samt ett tydliggörande av vad som var att anse som platsen för tillhandahållande. Begreppsdefinitionen var dock inte uttömmande och rådet antog förordning 1777/2005 där elektroniska tjänster definieras både i förordningen samt tillhörande bilaga. Klassificeringen av elektroniska tjänster sker på samma vis oberoende av platsen för tillhandahållandet. Däremot skiljer sig bestämmandet av omsättningsland och platsen beroende på om en aktör är etablerad i en medlemsstat eller ej.

Innan direktiv 2002/38/EG antogs kunde aktörer från tredjeland undgå mervärdesbeskattning då de tillhandahöll elektroniska tjänster till icke skattskyldiga i gemenskapen. Rådets intention vid antagande av direktivet var att undanröja snedvridning av konkurrensen samt att tydliggöra reglerna om platsen för tillhandahållande i de fall då aktörer var etablerade i tredjeland.

Med direktiv 2002/38/EG antogs den regel som bestämmer platsen för tillhandahållande till den där aktören är registrerad. I samband med detta infördes den ordning vilken innebär att aktörer från tredjeland skall registrera sig för mervärdesskatt i en medlemsstat.

Även det fasta driftstället har betydelse för bestämmande av platsen. I vissa fall är det fasta driftstället att anse som platsen och i andra fall är huvudkontoret platsen för tillhandahållande. Begreppet fast driftställe nämns i artikel 9 i det sjätte mervärdesskattedirektivet, men ingen definition ges av vad som omfattas eller vilka kriterierna är. För att fastställa detta är man hänvisad till EG-domstolens praxis då inget uttömmande svar ges i direktiven. Gällande elektroniska tjänster och inkomstskatterätt kan i vissa fall en server utgöra ett fast driftställe, det är inte möjligt inom mervärdesskatterätten.

Electronic commerce constitutes a big market economy in the world, therefore also in the internal market. Electronic commerce, which includes electronic services, has expanded in the past years. In the end of year 2005, the U.S. Census Bureau estimated the total U.S. electronic commerce sales at $ 86.3 billion. This featured a 24.6 percent increase from the previous year 2004. Even though this is U.S. statistics, it gives a view of how electronic commerce has expanded the last years.

Within the internal market, the Council of the European Union constituted a number of regulations on harmonisation, mainly in the Sixth VAT Directive . The purpose of harmonising the VAT regulations is to prevent distortion of the competition between suppliers established in the European Union. The internal market is intended for the suppliers established in the European Union, nevertheless suppliers from the countries outside the European Union have access to the internal market. The place of supply is of importance to investigate if a supplier from a country outside the European Union is in favour before a supplier established within the European Union in supply of electronic services to persons non-liable to tax.

To investigate whether or not a supplier from a country outside the European Union benefit before suppliers established within the internal market the place of supply is of significance. The first question that arises is whether the transaction falls within the scope of article 2. Article 2 establishes that the subject to value added tax is the supply of services affected for consideration within the territory of the country by a taxable person. Article 3 es-tablishes the territory of the country, see attachment 4. The second step to clarify is if the person supplying the services is liable for tax according to article 4, see attachment 5. If the criteria for article 2 and 4 are satisfied the next step is article 9 and to establish the place of supply.

To define the country with the right to tax, the establishment of the place of supply leads to the place of transaction. The principle of destination and principle of origin need to be explained. From the beginning, the Commission applied the principle of origin to reach the single market. In spite of the fact that the Commission’s long-term goal is to apply the principle of origin, rules are constantly changed to be applicable on the principle of destination.

The supplying of electronic services did not exist when the Sixth VAT Directive was proposed. Therefore the concept of electronic services is not defined in the directive. When the Council of the European Union approved Directive 2002/38/EC , the concept of electronic services was classified and it was also made clear what is established as the place of supply. Notwithstanding the concept was not exhaustive and the Council of the European Union approved the regulation 1777/2005 in which electronic services are defined further, both in the regulation and in the attachment belonging to the regulation. The classifications of electronic services are independent of whether the supplier is established in a Member States or country outside the European Union. The place of supply depends on if the supplier is established in a Member State or outside the European Union.

Before directive 2002/38/EC, a supplier from a country outside the European Union could escape value added tax when supplying services to non-liable tax persons. The Council of the European Parliaments intention to lay down the directive was to set aside dis-torted competition and to clarify the rules of the place of supply in situations when a sup-plier is established in a country outside the European Union.

With directive 2002/38/EC the rule that decides the place of supply to the one where the supplier are registered were taken into force. In relation to that, a regulation was introduced where suppliers from a country outside the European Union shall register for value added tax in a Member State.

The permanent establishment is of certain significance to establish the place. In some situations, a permanent establishment is considered as the place of supply and in others it is the head office. The classification of a permanent establishment is mentioned in article 9 in the Sixth VAT Directive but there is no definition of what it comprises or the criteria. To in-vestigate what a permanent establishment is one is referred to go through the European Court of Justices case-law. In income tax, there are situations when a server can constitute a permanent establishment, which is not possible in value added tax.

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Åström, Pia, and Diala Saliba. "Vad omfattas av undantaget för försäkringstjänster i 3 kapitlet 10 § mervärdesskattelagen? : ." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7596.

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Barredo, Herrera Fabiola Maritza. "Liderazgo directivo, caso Servicio Agrícola y Ganadero." Tesis, Universidad de Chile, 2016. http://repositorio.uchile.cl/handle/2250/138274.

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Magíster en Gestión y Políticas Públicas
El estudio de caso se inserta en la problemática de la incidencia de las habilidades directivas en el sector público, como un factor relevante en el desempeño de unidades de trabajo en los órganos del Estado. El estudio de caso es una investigación aplicada a una oficina del Servicio Agrícola y Ganadero, en la que se produjo una situación de quiebre en las relaciones interpersonales entre el Jefe de la oficina y su equipo de trabajo durante el año 2012, la que fue superada con una intervención organizacional, de la que se obtuvo hallazgos de buenas prácticas factibles de ser consideradas en la gestión directiva a nivel de gobierno. En este estudio, se analizó por medio de entrevistas a los actores involucrados en la situación de quiebre, en las que se les pidió describir, y cuando fuese pertinente, entregar su explicación respecto tanto al episodio que desencadenó el plan de intervención como de los eventos previos, contemporáneos y posteriores a dicho episodio. Sobre la base de las respuestas de los entrevistados, se construyó un relato del proceso de superación de la situación de quiebre. El análisis del relato se vinculó con los aspectos conceptuales asociados a los hallazgos, y consecuentemente, se hicieron recomendaciones sobre la gestión directiva a nivel gubernamental. En el relato se detectó un aumento del nivel de estrés en los funcionarios de la oficina hasta llegar al punto de quiebre antes mencionado, momento en que se tomaron decisiones acertadas, para dar solución a la situación, logrando un cambio en el estilo de liderazgo, lo que no sólo permitió superar este quiebre, sino recuperar un equipo de trabajo comprometido y motivado, que a su vez se transformó en un ejemplo para otras oficinas sectoriales del SAG. El análisis conceptual de los principales hallazgos se centró en la generación de una actitud efectiva de liderazgo; mejora de la comunicación con el equipo de trabajo; desarrollo de habilidades de resolución de conflictos, uso efectivo de los resultados de encuesta de clima laboral; y el apoyo institucional. Si bien el caso estudiado es un hecho puntual, tanto las acciones realizadas como los respectivos efectos que acompañan al caso, son extrapolables a situaciones generales y replicables a otros equipos de trabajo del sector público.

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SANDMARK, JOHAN. "Will the blockchain save privacy under the Revised Payment Service Directive?" Thesis, KTH, Skolan för industriell teknik och management (ITM), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-232455.

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Camuzi, Ranieri Carvalho. "Adesão de pacientes com insuficiência cardíaca à farmacoterapia: as experiências de dois centros clínicos especializados." Niterói, 2018. https://app.uff.br/riuff/handle/1/5478.

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Submitted by Biblioteca da Faculdade de Farmácia (bff@ndc.uff.br) on 2018-01-11T13:15:59Z No. of bitstreams: 1 RANIERI CARVALHO CAMUZI.pdf: 15172783 bytes, checksum: 659642cc2290ea484c112a926143aed9 (MD5)
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Fundação Carlos Chagas Filho de Amparo à Pesquisa do Estado do Rio de Janeiro
A insuficiência cardíaca (IC) é uma síndrome prevalente que, apesar dos avanços no tratamento, acarreta significativa morbidade e mortalidade. Estudos demonstram que a não adesão ao tratamento é uma importante causa de resultados insatisfatórios na terapia, descompensação no quadro clínico, internação e óbito. Acreditando-se que a efetiva inserção do farmacêutico na assistência, mesmo na dispensação convencional, seria capaz de promover maior adesão, tevese por objetivo avaliar como dois modelos de atuação farmacêutica impactam sobre a adesão à farmacoterapia em pacientes com IC com fração de ejeção reduzida assistidos em dois centros clínicos especializados da rede pública de saúde. O trabalho foi organizado em duas partes. A primeira parte foi um estudo prospectivo com análise transversal de dados de pacientes com ICFER acompanhadas por uma equipe multidisciplinar, no momento da inserção do profissional farmacêutico nessa equipe e após 4 meses, com orientação farmacêutica por demanda do paciente. A segunda parte é a análise transversal de um estudo prospectivo que realizou acompanhamento farmacoterapêutico com pacientes de outro centro clínico especializado, por 4 meses. Foram incluídos respectivamente 38 e 31 pacientes. Nos dois grupos, observou-se maioria de homens, com predomínio de IC leve a moderada, polimedicados e tratando duas ou mais comorbidades, utilizando combinação de betabloqueador, inibidores da enzima conversora da angiotensina e/ou antagonistas dos receptores da angiotensina, antagonista da aldosterona e diurético. Na primeira parte do estudo, observou-se associação de maior número de comorbidades, maior gravidade e polifarmácia com boa adesão. Na segunda parte, verificou-se associação de idade maior, viver sem cônjuge e com menor número de pessoas no mesmo lar, razão de posse de medicamentos e razão para não tomar o medicamento com a adesão. Os resultados sobre adesão melhoraram nos dois grupos, ao final do estudo, embora sem significância estatística. Na segunda parte observou-se melhora estatisticamente significante no nível de conhecimento da prescrição, na razão de posse de medicamentos e na autoavaliação de saúde. Não foi possível observar melhora significativa na adesão, porém verificaram-se melhorias significativas em fatores associados à boa adesão. O limitado número amostral exigirá cautela na extrapolação dos resultados
Heart failure (HF) is a prevalent syndrome that, despite advances in treatment, causes significant morbidity and mortality. Studies show that nonadherence to treatment is an important cause of unsatisfactory results in therapy, decompensation in the clinical condition, hospitalization and death. Believing that the effective insertion of the pharmacist into the patient care would be able to promote greater adherence, even in the conventional dispensation, the objective of this study was to evaluate how two models of pharmaceutical services impact on adherence to pharmacotherapy in patients with HF with reduced ejection fraction, assisted in two specialized clinical centers of the public health network. The study was organized in two parts. The first was a prospective study with cross-sectional of data from patients assisted by a multidisciplinary team, at the time of insertion of the pharmacist in this team and after 4 months, with pharmaceutical orientation by patient demand. The second part is a cross-sectional analysis of a prospective study that carried out pharmacotherapeutic follow-up with patients from another specialized clinical center for 4 months. Thirty-eight and 31 patients were included respectively. In the two groups, was observed majority of men, with a predominance of mild to moderate HF, polymedicated and treating two or more comorbidities, using a combination of beta-blocker, angiotensin converting enzyme inhibitor and/or angiotensin receptor antagonist, aldosterone antagonist and diuretic. In the first part of the study, we observed an association of higher number of comorbidities, greater severity and polypharmacy with good adherence. In the second part, there was an association of older age, living with no spouse and with fewer people in the same household, reason for possession of medications and reason for not taking the drug with high adherence. The adherence level was improved in both groups at the end of the study, although without statistical significance. In the second part, there was a statistically significant improvement in the level of prescription knowledge, in the drug possession ratio and in the health self-assessment. It was not possible to observe a significant improvement in adherence, but there were significant improvements in factors associated with good adhesion. The limited sample size will require caution in extrapolating the results

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32

Machuta, Václav. "Právní a etické aspekty auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198070.

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This master thesis deals with legal and ethical aspects of financial audit. The aim of this thesis is to assess whether the financial audit fulfils its main goal in these days. This aim should be reached by answering questions emerged from author's research connected with the thesis theme. Except for technical literature and rules relevant for audit profession, the significant sources of information are interviews with auditors, consultants and academics. Another important information source is author's personal experience with working for the large audit firm. Considering the growing economical globalization, the thesis deals with questions of audit in the Czech Republic as well as contemporary regulation development on the European Union level. Furthermore, there will be an analysis of the fall of the international audit firm Arthur Andersen and some linked accounting scandals, too.

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Zobu, Burcu. "La comparaison des processus juridiques de la libéralisation des secteurs électrique et gazier : en France et en Turquie." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D007/document.

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La libéralisation des marchés énergétiques est un objectif primordial pour tous les Etats membres et candidats à l'Union européenne. Dans le but d'arriver à un marché de l'énergie, la Commission européenne a mis en place trois paquets énergie pour l'ouverture complète des marchés électriques et gaziers à la concurrence étape par étape. Pour mieux comprendre les législations et les politiques énergétiques en France et en Turquie, il est indispensable d'avoir une connaissance principale sur l'organisation et le fonctionnement de leurs marchés électriques et gaziers dès l'origine en élaborant les institutions et entreprises monopolistiques en tant que EDF, TEK, GDF BOTAS, et leur évolution historique jusqu'à la mise en place des directives énergétiques européennes. Par la suite, il est important d'examiner chronologiquement chaque étape de libéralisation imposé par les paquets énergie (mise en place du marché intérieur 1996-2000, le deuxième paquet énergie 2000-2007, le troisième paquet énergie 2007-2011,prochaine étape Energy 2020), et comparer la procédure juridique du procès de la libéralisation des marchés énergétiques en examinant leurs législations en vigueur et leurs modifications pendant l'implémentation des directives énergétiques européennes
The liberalization of energy markets is primary objective for each member and candidate State of the European Union. In order to achieve an internal energy market, European Commission set up three energy packages for electricity and gas market complete opening up to the competition step by ste^p. For a better understanding of the energy legislations and policies in France and in Turkey, it is essential to have a main knowledge related to the organisation and operation of their electricity and gas markets from the beginning by examining the institutions and monopolistic companies such as EDF, TEK, GDF, BOTAS, and their historical evolution period until the european energy directives implementation. Thereafter, it is prominent to examine chronologically every step of the liberalisation enforced by the energy packages (internal energy market 1996-2000, second energy package 2000-2007, third energy package 2007-2011, next step Energy 2020), and compare the legal procedure of the energy market liberalization process by analyzing their legislations in place and modifications during the european energy directives implementation process

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Zenunovic, Alma. "Betaltjänstdirektivets inverkan på svensk rätt och dess processuella och institutionella autonomi." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19902.

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Denna magisteruppsats i offentlig rätt är ämnad att behandla implementeringen av direktivet om betaltjänster på den inre marknaden i svensk rätt. Betaltjänstdirektivet är väsentlig vid inrättande av den inre marknaden inom EU:s medlemsstater, då alla inre gränser skall avlägsnas för att möjliggöra fri rörlighet för varor, personer, tjänster och kapital; i det sammanhanget blir det viktigt med en modern och konsekvent rättslig ram för betaltjänster på EU-nivå. Uppsatsen syftar till att undersöka implementeringen av de processuella och materiella bestämmelser i betaltjänstdirektivet som knyter an till principen om god förvaltning och därtill medlemsstaternas processuella och institutionella autonomi. Till de frågor som analyseras hör tolkning av begreppet god förvaltning och hur de utvalda principerna kan identifieras i svensk rätt genom implementeringen av direktivet. God förvaltning i denna uppsats förstås i vid mening som ett begrepp motsvarande vad enskilda har rätt att förvänta sig av det berörda förvaltningsorganet vid handläggning av ett enskilt ärende. Uppsatsen har visat att direktivet innehåller ett flertal bestämmelser som knyter an till principen om god förvaltning och som reglerar hur svenska myndigheter skall handlägga ärenden inom direktivets tillämpningsområde. Uppsatsen har också kunnat påvisa en tydlig påverkan på Sveriges processuella och institutionella autonomi.

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35

Sanfridsson, Karin. "Utstationering av utländska arbetstagare i Sverige : Är Lex Britannia och Sveriges sätt att implementera utstationeringsdirektivet (96/71/EG) förenliga med EG-rätten?" Thesis, Linköping University, Department of Management and Economics, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-272.

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The Latvian building company Laval un Partneri Ltd (Laval) posted Latvian construction workers at the rebuilding of a school in Vaxholm in autumn 2004. Because the company refused to sign a collective agreement with Svenska Byggnadsarbetareförbundet (Byggnads), which is the Swedish trade union for constructions workers, Byggnads put the construction site under a boycott. Next Laval sued Byggnads for damages in the Swedish Labour Court (AD) because Laval considers the boycott as well as Byggnad´s demand that Laval signs a collective agreement incompatible with EC Law. AD has now demanded a preliminary ruling from the European Court of Justice (ECJ). While waiting for the preliminary ruling from the ECJ, several important questions of principle stand unanswered. Two such questions are whether Lex Britannia and the way in which Sweden har implemented the directive for posted workers (96/71/EC) are compatible with EC Law. In this thesis the author seeks to answer these two questions.

Det lettiska byggbolaget Laval un Partneri Ltd (Laval) utstationerade under hösten 2004 lettiska byggarbetare på ett skolbygge i Vaxholm. Eftersom bolaget vägrade teckna kollektivavtal med Svenska Byggnadsarbetareförbundet (Byggnads) satte Byggnads bygget i blockad. Laval stämde därefter Byggnads i Arbetsdomstolen (AD) och krävde skadestånd eftersom Laval anser att blockaden, liksom Byggnads krav på att Laval skulle teckna kollektivavtal, strider mot EG-rätten. AD har nu begärt ett förhandsavgörande i målet från EG-domstolen. I avvaktan på EG-domstolens avgörande står flera principiellt viktiga frågor i målet obesvarade. Dessa är bl a huruvida Lex Britannia och Sveriges sätt att implementera utstationeringsdirektivet (96/71/EG) är förenliga med EG-rätten. Det är dessa frågor som författaren ämnar besvara i uppsatsen.

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Iwasaki, Yohei, Nobuo Kawaguchi, and Yasuyoshi Inagaki. "Azim : Direction-Based Service System for Both Indoors and Outdoors." IEICE, 2005. http://hdl.handle.net/2237/7820.

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Burgess, Ruth A. "Expanding self-direction in services for the aged and people with disabilities." Huntington, WV : [Marshall University Libraries], 2003. http://www.marshall.edu/etd/descript.asp?ref=382.

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Mercier, Estelle. "Les effets de la modernisation sur les pratiques de gestion des ressources humaines dans les entreprises publiques de service public : une lecture conventionnaliste du processus d'évolution à la RATP et EDF-Lorraine." Nancy 2, 2000. http://www.theses.fr/2000NAN22002.

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Les entreprises publiques assurant une mission de service public sont engagées depuis une dizaine d'années dans un processus de modernisation visant à modifier en profondeur leurs principes de gestion. Les politiques de gestion des ressources humaines élaborées dans ce cadre visent à intégrer dans l'organisation de nouveaux outils et techniques issus du secteur privé. Après avoir délimité le contexte, les principes de la modernisation et les spécificités organisationnelles des entreprises publiques assurant une mission de service public, la recherche se propose d'analyser, à travers une lecture conventionnaliste de l'entreprise, les effets de ces politiques sur les pratiques de GRH. L'étude empirique se compose de deux monographies d'entreprise, la RATP et EDF sur la région Lorraine, au sein desquelles ont été menés une quarantaine d'entretiens semi-directifs. Les résultats mettent en évidence la diversité des pratiques de gestion dans les deux entreprises et les évolutions importantes que connaît la RATP dans le cadre du processus de modernisation. Ce travail a pour objectif d'apporter des connaissances dans les domaines de la gestion des ressources humaines, du management public et du changement organisationnel.

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Lindkvist, Mari, and Cecilia Karlsson. "Kan uttagsbeskattning ske på mervärdesskatteområdet vid underpristransaktioner? : Svensk rätt i förhållande till EG-rätt." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1087.

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EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.

Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt. Vid uttag eller användning av dessa varor för privat ändamål skall den skattskyldiga personen behandlas som en slutkonsument. Motsvarande regler återfinns även när en skattskyldig person tillhandahåller tjänster för privat ändamål. Uttagsbeskattning skall ske för att förhindra att en skattskyldig person uppnår en otillbörlig fördel genom att undvika beskattning på den egna konsumtionen. Uttagsbeskattning sker genom att transaktionerna likställs med tillhandahållande av varor och tjänster mot ersättning.

Enligt uttagsbestämmelserna i mervärdesskattelagen aktualiseras uttagsbeskattning när en skattskyldig person tillhandahåller en vara eller en tjänst utan ersättning eller mot en ersättning som understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. I målet Gåsabäck från år 2005 konstaterar EG-domstolen att uttag för privat ändamål inte kan föreligga, enligt artiklarna 16 och 26.1 b i mervärdesskattedirektivet, när en skattskyldig person tillhandahåller varor eller tjänster mot en faktisk ersättning och detta även när ersättningen understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. Således är mervärdesskattelagens uttagsbestämmelser inte förenliga med EG-rätten. Trots domen i målet Gåsabäck beslutar Skatterättsnämnden i ett förhandsbesked från år 2007 att uttagsbeskattning skall ske, enligt artikel 26.1 a i mervärdesskattedirektivet, när en skattskyldig person låter de anställda använda företagets personbilar mot en symbolisk ersättning. Skatterättsnämnden anser att beslutet inte strider mot EG-rätten eftersom det är fråga om användning av en vara i rörelsen och inte, såsom i målet Gåsabäck, tillhandahållande av en tjänst. Frågan är om förhandsbeskedet strider mot EG-rätten. Omständigheter i målet Gåsabäck tyder på att uttagsbeskattning aldrig kan aktualiseras när en ersättning utgår för en transaktion.

The European Community, EC, constitutes a new legal order, the European Community law, EC law. In situations of conflicts between national law and Community law, the EC law has supremacy, which means that the Member States are obliged to follow the EC law. The attainment of the objective of establishing an internal market within the EC presupposes a common system of value added tax, VAT. Several directives have been admitted for harmonising the VAT in the Community.

VAT is a general tax on consumption, where the final consumer carries the burden of the tax. A deduction system ensures that the tax burden is brought forward until it reaches the final consumer. If the taxable person has been able to deduct input VAT on purchase of goods used for his business and then apply or use those goods for his own private use, the taxable person will be treated as a final consumer. Similarly, the taxable person will be treated as a final consumer when he supplies services for his own private use. To ensure that taxable persons do not take unfair advantage by avoiding tax on self-consumption, the transactions shall be treated as supplies of goods or services for consideration. The purpose of treating the transactions as supplies of goods or services for consideration is to ensure that VAT is a tax on final consumption.

According to the Swedish VAT act, the application of goods or services for private use is to be understood to mean supplies of goods or services either free of charge or for a consideration which is less than the cost price of the goods or services supplied. In the case Gåsabäck 2005 the European Court of Justice concludes that supplies of goods and services that are effected for an actual consideration can not be regarded as an application of goods or services for private use according to articles 16 and 26.1 b of the VAT directive. This is also applied if that consideration is less than the cost price of the goods or services supplied. Consequently, the Swedish VAT act is inconsistent with the EC law. In a prelimi-nary decision of 19 January 2007, the Skatterättsnämnden decides that the use of goods forming part of the assets of a business shall, according to article 26.1 a of the VAT directive, be treated as a supply of services for consideration, although an actual consideration is paid for the transaction. The Skatterättsnämnden consider that the decision is consistent with the EC law since there are not the same services as in the case Gåsabäck. The question is if the decision is inconsistent with the EC law. Circumstances in the case Gåsabäck indicates that transactions that are effected for an actual consideration can never be regarded as an application of goods or services for private use.

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Lazimi, Vincent. "La fiscalité directe des prestations de services dans les relations internationales." Paris 9, 2004. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2004PA090073.

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Dans un contexte de tertiarisation de l’économie mondiale, la fiscalité internationale des prestations de services apparaît comme une matière complexe et source d’insécurité pour les investisseurs. Elle soulève en effet des problématiques aussi bien au regard de la qualification fiscale des revenus que de l’imposition de ces revenus. Au regard de la qualification fiscale des revenus de services et dans un cadre conventionnel, la frontière entre les redevances et les bénéfices industriels et commerciaux est floue et les risques de double imposition due à une différence de qualification importants. Les difficultés de qualification culminent en matière de prestations intellectuelles du fait de leur convergence avec des transferts de technologies et de la volonté des pays en voie de développement d’élargir la définition classique des redevances en y incluant certaines rémunérations de services techniques. Elles sont également importantes dans le cadre de contrats mixtes ou de contrats dont la nature juridique n’est pas certaine (transferts internationaux de logiciels, contrats de crédit-bail mobilier transfrontaliers). Les revenus des prestations de services suivront, dans la plupart des conventions, le régime classique des bénéfices industriels et commerciaux. Or, le concept d’établissement stable qui est au cœur du mécanisme d’imposition des bénéfices industriels et commerciaux est fluctuant et revêt une acception plus ou moins large en fonction des conventions. De plus, ce concept tend à s’affaiblir et perdre de sa pertinence en raison de la dématérialisation des prestations de services. L’introduction des nouvelles technologies de l’information permet d’accélérer le processus de réalisation des prestations mais perturbe également les critères traditionnels de rattachement de la masse imposable. Enfin, le développement du commerce intra-groupe et les difficultés d’évaluation des prestations de services rendues entre sociétés liées conduisent les fiscalistes à s’interroger sur les modalités d’exécution des prestations de services intra-groupe, les conditions de déductibilité de ces rémunérations et la pratique des prix de transferts en matière d’activités de services

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41

Ibranovic, Albin. "Westhelicopter AB Aircraft Technical Status Report." Thesis, Mälardalen University, School of Innovation, Design and Engineering, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6028.

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Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance.

The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs. Existing materials, as maintenance manuals and interviews with technical staff, was used to make more efficient maintenances programme. Work will be applied to all helicopters that Westhelicopter AB supplies.

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42

Derrick, Sonja Anna. "Time well spent : modelling education and service activities of junior doctors under the European Working Time Directive." Thesis, University of Plymouth, 2009. http://hdl.handle.net/10026.1/2146.

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A number of professional groups face the conflict of providing a service to their organisation as a whole, and wider to its clients, while continuing to develop their skills and knowledge professionally, in order to be able to perform effectively in their current role as well as future ones, within a certain amount of time available to them. The introduction of reduced-hours legislation under the European Working Time Directive for junior doctors has posed an organisational problem for NHS Trusts in the UK, who need to reconcile the training and service needs of the profession and the service within the more confined resource of time. This research has identified a distinct lack of clarification of the concepts of training and service in the literature, and no understanding of how these are linked to the activities that junior doctors participate, nor to the working system in which they exist. It uses a constructivist mixed method approach to exploring what is meant by training and service, how this is linked to the operational day-to-day activities in the working lives of junior doctors and how changes in these working and training practices affect the nature and type of service and training activity for the medical workforce and organisational system as a whole. Its contributions to knowledge are multifaceted, ranging from the contributions to exploring the concepts of "training" and "service" and how they relate to activity, an understanding of the system, Its entities and relationships, as well as a new application of a business modelling technique. While it uses junior doctors at Plymouth Hospitals NHS Trust as the specific area for study, Its findings are generalisable to the organisational context of other NHS Trusts, as well as other professional groups.

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43

Angus, D. I. "Juvenile delinquency : a step in the right direction ...? /." Thesis, Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B22030499.

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von, Ameln Felix. "Grenzen der Dienstleistungsfreiheit im Bereich des Gesundheitswesens unter Berücksichtigung der Patientenrichtlinie 2011/24/EU." Doctoral thesis, Universitätsbibliothek Chemnitz, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-171223.

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Ausgangspunkt dieser Studie stellt die sog. „Patientenrichtlinie“ 2011/24/EU dar. Diese beruht auf der Rspr. des EuGH, wonach für die Inanspruchnahme grenzüberschreitender Gesundheitsleistungen die Dienstleistungsfreiheit Anwendung findet. Bezogen auf den Bereich des Gesundheitswesens steht die Dienstleistungsfreiheit jedoch in einem Spannungsverhältnis zu der Organisationshoheit der Mitgliedstaaten für ihre Gesundheitssysteme. Diese Arbeit widmet sich daher zunächst dem Begriff der Gesundheitsleistungen und führt das Bestehen des Spannungsverhältnisses auf die historische Entwicklung der Sozialregelungen in den Verträgen zurück. In einem weiteren Schritt wird dann die tatsächliche Anwendbarkeit der Dienstleistungsfreiheit für den Bereich der Gesundheitsleistungen untersucht. Im Anschluss daran erfolgt eine Analyse der Rechtsprechung des EuGH. Dieser versucht das Spannungsverhältnis auf der Ebene der „Rechtfertigung“ zu lösen. Letztlich führt jedoch dieser Ansatz nicht zur Lösung dieses Spannungsverhältnisses, da durch die Auslegungsbedürftigkeit des Primärrechts rechtliche Unsicherheiten entstehen. Auch die Patientenrichtlinie, welche auf der Rechtsprechung des EuGH beruht, kann daher nur bedingt zur Beseitigung der bestehenden Unsicherheiten bei grenzüberschreitenden Gesundheitsleistungen beitragen. Ebenso können weitere in der Literatur vorgestellte Alternativen das Grundproblem nicht lösen. Notwendig wäre vielmehr eine klarere Abgrenzung der Regelungszuständigkeiten im Primärrecht selbst
The starting point for this study is the so-called „Patient Directive“ 2011/24/EU. This is based on the jurisdiction of the European Court of Justice, according to which when using cross-border healthcare services the free movement of services finds application. Referring to the area of healthcare the free movement of services however is in a relationship of tension with the organisational sovereignty of member states for their healthcare systems. For this reason this work addresses itself firstly to the concept of healthcare services and leads the existence of a relationship of tension back to the historical development of social regulations in the contracts. In a further step then the actual applicability of the free movement of services for the area healthcare services is examined. Following this an analysis of the jurisdiction of the European Court of Justice takes place. This attempts to solve the relationship of tension at the level of „justification“. In the end however this starting-point does not lead to solving this tension relationship, for through the need for interpretation of primary law legal uncertainties arise. Also the patient directive, which is based on the jurisdiction of the European Court of Justice, can for this reason only partially contribute to the removal of uncertainties existing with cross-border healthcare services. Equally further alternatives presented in literature cannot solve the basic problem. Rather a clearer delimitation in the primary law itself would be required

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45

Stieber, Marcel Colman Eric. "Radio Direction Finding Network Receiver Design for Low-cost Public Service Applications." DigitalCommons@CalPoly, 2012. https://digitalcommons.calpoly.edu/theses/889.

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A low-cost radio direction finding (RDF) VHF receiver has been investigated for development into a radio direction finding network (RDFN) with a particular focus towards public service and commercial asset tracking applications. The primary design criteria were reproducibility, low-cost, and simplicity such that public service and volunteer organizations can benefit from the technology. Two receiver designs were built and tested to allow for comparison of practicality, cost, and accuracy. A pseudo-Doppler RDF and a time difference of arrival (TDOA) receiver were built as proof-of-concept for a system design based on commercial off-the-shelf (COTS) components. The pseudo-Doppler system is a less practical implementation due to the necessity for custom hardware, a large antenna system, and an increased directional error due to multipath and weak signals. The TDOA system has potential as a very simple and low-cost RDFN implementation, but requires extremely accurate time synchronization that is difficult to achieve using COTS GPS receiver modules. The final proposed solution takes advantage of the simple TDOA hardware and multiple detection techniques (including signal strength) to produce improved locational data and ultimately provide a more accurate estimate of position. Further development and improvements to this receiver design have the potential for implementation as a low-cost radio direction finding network.

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46

Torrachi-Martelli, Lisa. "Modèles conceptuels de systèmes de services intégrés en direction des personnes âgées : analyse du niveau d'intégration des services aux personnes âgées." Aix-Marseille 2, 2003. http://www.theses.fr/2003AIX20678.

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Suggett, Emma Lucy. "Risk assessment of patients as a means of directing a clinical pharmacy service." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7336/.

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The aim of this research was to develop a new work model for hospital pharmacists based on risk assessment of patients using an electronic prescribing and administration system (EPMA). Systematic review was performed to identify risk factors associated with clinical pharmacy intervention. Those factors which can be measured by the EPMA in a UK teaching hospital were subsequently identified. Data was extracted from the EPMA relating to risks in intervention recipients on medical and surgical wards and those patients present concurrently. Univariable and multivariable analysis was performed and a risk score calculated. Receiver operating curves (ROCs) determined predictability of the score. Risk factors for pharmacist intervention were: age, female gender, patient compliance, unavailable stock, prescription of warfarin, number of allergies, comorbidities, regular prescriptions, anti-epileptics, thrombolytics/anticoagulants, central nervous system agents, and chemotherapy / immunosuppressants. The area under the ROC for the risk score was 0.61. Multiple factors were significantly and independently associated, with an increased intervention rate. However, it was not possible to generate a useful model for directing clinical pharmacy services. Inverse relationships were demonstrated between some risk factors usually associated with problems with medicines use.

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48

Guillon, Bernard. "Monopole et concurrence dans les services évolués : la réaction stratégique de la direction générale des Télécommunications." Toulouse 1, 1990. http://www.theses.fr/1990TOU10020.

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La croissance sur le territoire nationale des nouveaux services de télécommunication, ou services évolués, a introduit un certain nombre de perturbations au sein de la structure monopolistique, qui caractérise le marché du téléphone. L'utilisation de termes comme les "services à valeur ajoutée" ou les "réseaux à valeur ajoutée" traduit, au moins en partie, les différences de comportement adoptées par les acteurs "traditionnels" de ce marché, et ceux, qui désirent s'y implanter. L'attitude de la direction générale des télécommunications ne fait pas exception à cette règle. Les choix stratégiques de cet organisme montrent sa conception des services évolués se transforme dans les faits en une série de mesures ne permettant qu'une relative apparition des processus concurrentiels, d'ailleurs limitée dans le temps
The growth of new telecommunication services, or evolved services, on French soil, has created a certain number of disturbances within the monopolistic structure which characterises the telephone business. The use of terms like "added-value services" or "added-value networks" denotes the differences in behaviour between the "old hands" of the business and the prospective newcomers. The attitude of the telecommunications managing body is no exception to the rule. The strategic choices made by this body demonstrate how their conception of evolved services is translated, in reality, into a series of measures which allow their competitors' processes only a relative presence on the market, a presence which is, furthermore, restricted in time

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Corrales, Angulo Andres Alfonso Martin. "Análisis y propuesta para la implementación del modelo de directivos públicos de la Ley del Servicio Civil 2018-2020." Master's thesis, Universidad Continental, 2017. http://repositorio.continental.edu.pe/handle/continental/4240.

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Análisis y Propuesta para la implementación del Modelo de Directivos de la Ley del Servicio Civil 2018-2020 consiste en un trabajo de investigación orientado a ofrecer alternativas que hagan viable en el contexto actual del servicio civil en el Perú, la implementación de la Ley del Servicio Civil en la capa directiva del Estado. Considerando que la problemática principal de la dirección pública en el país está referida a lo que se denomina como Dirección Pública politizada, con sus problemas específicos derivados, el presente trabajo de investigación sustenta que resulta necesario y al mismo tiempo viable profesionalizar la Dirección Pública, para lo cual plantea estrategias y productos realistas que expandan las buenas prácticas del Cuerpo de Gerentes Públicos y a través de mecanismos meritocráticos y flexibles, faciliten la implementación de la regulación de la Ley del Servicio Civil en el grupo de Directivos Públicos.

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50

von, Ameln Felix. "Grenzen der Dienstleistungsfreiheit im Bereich des Gesundheitswesens unter Berücksichtigung der Patientenrichtlinie 2011/24/EU." Universitätsverlag Chemnitz, 2014. https://monarch.qucosa.de/id/qucosa%3A20264.

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Ausgangspunkt dieser Studie stellt die sog. „Patientenrichtlinie“ 2011/24/EU dar. Diese beruht auf der Rspr. des EuGH, wonach für die Inanspruchnahme grenzüberschreitender Gesundheitsleistungen die Dienstleistungsfreiheit Anwendung findet. Bezogen auf den Bereich des Gesundheitswesens steht die Dienstleistungsfreiheit jedoch in einem Spannungsverhältnis zu der Organisationshoheit der Mitgliedstaaten für ihre Gesundheitssysteme. Diese Arbeit widmet sich daher zunächst dem Begriff der Gesundheitsleistungen und führt das Bestehen des Spannungsverhältnisses auf die historische Entwicklung der Sozialregelungen in den Verträgen zurück. In einem weiteren Schritt wird dann die tatsächliche Anwendbarkeit der Dienstleistungsfreiheit für den Bereich der Gesundheitsleistungen untersucht. Im Anschluss daran erfolgt eine Analyse der Rechtsprechung des EuGH. Dieser versucht das Spannungsverhältnis auf der Ebene der „Rechtfertigung“ zu lösen. Letztlich führt jedoch dieser Ansatz nicht zur Lösung dieses Spannungsverhältnisses, da durch die Auslegungsbedürftigkeit des Primärrechts rechtliche Unsicherheiten entstehen. Auch die Patientenrichtlinie, welche auf der Rechtsprechung des EuGH beruht, kann daher nur bedingt zur Beseitigung der bestehenden Unsicherheiten bei grenzüberschreitenden Gesundheitsleistungen beitragen. Ebenso können weitere in der Literatur vorgestellte Alternativen das Grundproblem nicht lösen. Notwendig wäre vielmehr eine klarere Abgrenzung der Regelungszuständigkeiten im Primärrecht selbst.
The starting point for this study is the so-called „Patient Directive“ 2011/24/EU. This is based on the jurisdiction of the European Court of Justice, according to which when using cross-border healthcare services the free movement of services finds application. Referring to the area of healthcare the free movement of services however is in a relationship of tension with the organisational sovereignty of member states for their healthcare systems. For this reason this work addresses itself firstly to the concept of healthcare services and leads the existence of a relationship of tension back to the historical development of social regulations in the contracts. In a further step then the actual applicability of the free movement of services for the area healthcare services is examined. Following this an analysis of the jurisdiction of the European Court of Justice takes place. This attempts to solve the relationship of tension at the level of „justification“. In the end however this starting-point does not lead to solving this tension relationship, for through the need for interpretation of primary law legal uncertainties arise. Also the patient directive, which is based on the jurisdiction of the European Court of Justice, can for this reason only partially contribute to the removal of uncertainties existing with cross-border healthcare services. Equally further alternatives presented in literature cannot solve the basic problem. Rather a clearer delimitation in the primary law itself would be required.

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Dissertations / Theses on the topic 'Directive "services"'

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