The Heart Cases in Workmen’s Compensation: An Analysis and Suggested Solution

Beskattning spelar allt större roll i människors migrationsbeslut. Flera länder har infört skattelättnader för vissa kategorier av utländska arbetstagare i syfte att göra sig mer attraktiva för kvalificerad utländsk arbetskraft. År 2000 införde Sverige skattelättnader för utländska experter, forskare och nyckelpersoner, den s.k. expertskatten. Syftet med reglerna om expertbeskattning är att Sverige ska kunna attrahera kvalificerad utländsk personal och därmed stärka Sveriges internationella konkurrensförmåga genom att främja forskning och produktutveckling. År 2012 genomgick skattereglerna en förändring, när ett beloppskriterium infördes. Reglerna om expertbeskattning väckte en del kritik för bl.a. sin bristande förutsebarhet; och även införandet av beloppskriteriet föranledde en del komplikationer vid tillämpningen. År 2009 antog Europeiska unionens råd ett s.k. blåkortsdirektiv. Direktivet syftar till att främja arbetskraftsinvandring av högkvalificerad utländsk personal till EU och därmed till att stärka unionens konkurrens- och attraktionskraft. Uppsatsen syftar till att utreda huruvida de svenska reglerna om expertbeskattning lever upp till sina ändamål samt att analysera dessa i ljuset av blåkortsdirektivet och ökad global konkurrens om kvalificerad utländsk arbetskraft. Genom att analysera praxis och doktrin, lyfter vi fram problematiken med expertskattereglernas tillämpning både före och efter införandet av beloppskriteriet. Reglerna om expertbeskattning studeras enskilt och tillsammans med bestämmelserna i blåkortsdirektivet. Vi konstaterar att det samordnade antagningssystemet samt en gemensam rad rättigheter (bl.a. likabehandling i fråga om skatteförmåner) som beviljas de högkvalificerade utländska arbetstagarna innebär att beskattningen kommer att spela allt större roll i Sveriges förmåga att attrahera kvalificerad utländsk arbetskraft. Vi utvärderar reglerna om expertbeskattning med hjälp av skatteteoretiska principer och fastställer att reglerna strider mot likformighetsprincipen och skatteförmågeprincipen men kan rättfärdigas med hjälp av intresseprincipen. Vi konstaterar att beloppskriteriet samt avsaknaden av objektiva kriterier vid tillämpningen av bestämmelserna i expertskattereglerna, utesluter många kvalificerade utländska arbetstagare från möjligheten att erhålla skattelättnad

Vernacular architecture sustainability principles: A case study of Bosnian stone houses in Idbar village

To ensure architecture built on sustainable principles and safeguard cultural heritage exposed to destruction are challenges Bosnia is facing in the modern age. The case study of this research, Bosnian village Idbar, with its important historical, traditional and architectural values, showcases the challenges mentioned above, and examines whether Bosnian vernacular rural architecture follows criteria of sustainability and was built on hypothesis that Bosnian vernacular rural architecture fulfills sustainability principles. It was addressed by analytical historical method with auxiliary method of case study which incorporated recordings of site conditions. Sustainability classification of cluster dwelling units in Idbar was examined in accordance to the conventionally accepted sustainability principles: minimal start up environmental impact, contextualization, adaptability, water usage sustainability, energy efficiency, self-conserving, and biodegradability. The research established set of evaluation principles and criteria concerning sustainability of vernacular architecture that can be universally applicable in Bosnia

A Feminist Liberation View of Pride: An Islamic Ethics Case Study

The pride that the Qur’an discusses most is the personal pride of the person who is ignorant, a disbeliever, or does not submit in humility to Allah. This pride is not the same emotion that psychiatrist Donald Nathanson examines, which is pride in opposition to shame. Nathanson’s pride-shame axis places pride and shame in opposition with each other; healthy and natural pride is the feeling of pleasure in our own competence, and shame is an impediment to positive affects that always exists in terms of other negative affects. Pride as deserved self-respect is notably absent from the Qur’an. In modern times, this type of pride is very important to oppressed peoples. In many societies around the world, Muslims are being oppressed. In looking at the Qur’anic verses and the ahadith (plural of one hadith) on pride in conjunction with the verses and ahadith on oppressed peoples, I believe that the Qur’an does not prohibit pride in one’s identity as a Muslim or in any other identity as a member of a marginalized group. This paper argues that pride in one’s identity can promote self-preservation as well as social and political resistance. Both of these goals are supported by the Qur’an as well by theorists of the shame-pride axis. I propose that a pro-resistance and anti-oppression reading of the Qur’an permits pride in the oppressed aspects of one’s identity. I will further argue using feminist theology and liberation theology that pride is an ethical necessity for marginalized and oppressed peoples

On the stability of the recently developed nice integration scheme

The paper deals with the integration of elasto-plastic constitutive models using recently developed NICE integration scheme [1],[2]. The emphasis is put on the stability of the integration, since this issue was not sufficiently addressed in previous publications of the NICE. Nonlinear boundary value problems are nowadays typically solved numerically using finite element method (FEM) with implicit “static” (e.g. ABAQUS/Standard) or explicit “dynamic” approach (e.g. ABAQUS/Explicit). The NICE scheme was primarily developed for the integration of elasto-plastic constitutive models within explicit integration of a given boundary value problem, as a replacement for traditionally used backward-Euler scheme. The simplicity of the implementation, more than satisfactory accuracy and low time consumption of calculation, certainly outperforms the properties of other available schemes, including properties of the backward-Euler scheme. The only open issue regarding the NICE scheme is its conditional stability, which originates from the integration of evolution equations in a “forward” manner, whereas the backward-Euler scheme exhibits unconditional stability. The aim of this paper is to derive stable time increment for the NICE scheme and to show, that for practical quasi-static applications it is much larger than the stable time increment size given for the integration of dynamic boundary value problem equations

Feyerabend's Critique of Scientism

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Understanding Path Planning Explanations

Navigation is a must-have skill for any mobile robot. A core challenge in navigation is the need to account for an ample number of possible configurations of environment and navigation contexts. We claim that a mobile robot should be able to explain its navigational choices making its decisions understandable to humans. In this paper, we briefly present our approach to explaining navigational decisions of a robot through visual and textual explanations. We propose a user study to test the understandability and simplicity of the robot explanations and outline our further research agenda