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Inom företagsgrupper kan möjlighet till en gränsöverskridande resultatutjämning mellan bolagen utgöra en väsentlig fördel. Resultatutjämningsregler kan dock skilja sig åt mellan olika länder eftersom dessa regler inte är harmoniserade av EU-lagstiftning. De enskilda EU-länderna använder sig härvid av specifika begrepp för att benämna koncerners särskilda skattestatus. Det är nämligen bara en koncWithin groups of companies can the possibility to neutralize the result between companies constitute a significant advantage. Group relief systems may differ between countries because the rules are not harmonized by EU-legislation. The individual EU countries use here specific terms to denote groups' special tax status. It is only a group that meets certain conditions that can get the special

Syftet med denna uppsats är att undersöka integrationsklausulen utifrån ett svenskt civilprocessrättsligt perspektiv. En integrationsklausul syftar till att visa att det skriftliga avtalsdokumentet utgör avtalsparternas fullständiga avtalsförhållande. Således ska det skriftliga avtalet ersätta alla tidigare förhandlingar, diskussioner och andra sådana prekontraktuella mellanhavanden som förekommit

I Sverige har våld i nära relationer de senaste decennierna varit en högt prioriterad fråga, såväl politiskt som straffrättsligt. Partnervåld, och i synnerhet mäns våld mot kvinnor, har ansetts vara ett av de största hindren mot ett jämställt samhället. Det första straffrättsliga krafttaget för att motverka partnervåld gjordes i slutet på 1990-talet i samband med instiftandet av brottet grov kvinnIn Sweden, domestic violence has during recent decades been a high priority issue, both politically and in criminal law. Domestic abuse in relationships, and particularly men's violence against women, has been considered as one of the biggest obstacles to reach gender equality. The most significant measure in criminal law reguarding this issue was done in the late 1990s, when the legislation G

Recent advances in high-throughput sequencing have uncovered that the vast majority of the cellular genome encodes for a myriad of noncoding RNAs, which lack coding potential for proteins. Increasing evidence suggests that ncRNA classes are involved in important processes that help in decoding the genetic information within cells. A striking example is the family of small nucleolar RNAs (snoRNAs)

In 21 century, with the trend of globalization, both large and small organizations are facing an environment characterized by extremely high level of competition. In order to be competitive, China's managers are endeavouring to try every effort to improve employees' performance within sound organizational culture, thus to improve organizations' competence. Yet as a matter of fact, sinc

The Kosi River, called “the Sorrow of Bihar”, lies in Nepal and northern India, where it has caused devastating floods throughout the years. The river is known for its dynamic flows and high sediment load, leading to one of the largest alluvial fans in the world as well as avulsive shifting. The monsoonal dynamics in the region causes high fluctuation in the river discharge, with almost annual flo

The increasing spread of global pandemics such as HIV/AIDS, tuberculosis (TB) and malaria, in particular in developing countries, has forced the engagement of industrialized countries and pharmaceutical companies. Because medicines to cure these diseases are often under patent protection, they are not affordable for people in developing countries where health crises prevail. In November 2001, WTO

Ansvarsgenombrott, dvs. att delägarna i ett aktiebolag trots ansvarsbegräns-ningen i ABL 1 kap. 3 § görs ansvariga för aktiebolagets förpliktelser, har länge varit omdiskuterat i svensk doktrin. Inställningen till institutet har dock varit varierande; medan vissa ansett att man i praxis från HD kan finna exempel på ansvarsgenombrott och med stöd av denna praxis utforma detta instituts närmare innePiercing the corporate veil, i.e. holding the shareholders of a corporation liable for the corporation’s obligations, in spite of the shareholders’ limited liability, has for a long time been a controversial subject among Swedish legal scientists. The attitude towards piercing the veil has varied. While some have held that there are examples of veil piercing in case law from the Swedish Supreme Co

Information technology is in common use in our society and has affected government offices around the world and in Sweden as well. This has created a whole new form of administration that uses computerised aid in handling areas that generate a big amount of cases. Earlier examples of this within the Swedish administration is the tax authority's tax return through the Internet or by SMS and the

Narkotika har sedan 1960-talet utgjort ett allvarligt samhällsproblem i Sverige. En skyndsam utbredning har varit en bidragande faktor till stor del av den grova brottsligheten i landet. På 1970-talet infördes målet om ett narkotikafritt samhälle i Norden, vilket sedan dess varit ledande för Sverige. Utmärkande för Sveriges narkotikapolitik är ett strängt och restriktivt förhållningssätt. Ett narkDrugs were noted as a serious public issue in Sweden during the 1960s with its accelerated expansion and conduciveness to heavy criminality. During the 1970s, the drug policy towards a drug free society was introduced in the Nordic region, and is still today advocated in Sweden. The drug policy in Sweden is known for the severe and restrictive approach. The drug policy has characterized the Swedis

Company X Equipment division is a mature organization that has experienced a desire to broaden the knowledge about the market potentials of the Canadian markets. There is also an ambition within the organization to improve the sales in Canada by exploring previously unknown market opportunities. The needs for increased knowledge are experienced both at the Canadian sales office and at the Lund hea

INTRODUCTION In the last years a lot of researches about source separation have been realized, like extraction of a signal of interest (vocal recognition application), identification of which source gives which sound (motor engine applications) or noise source characterization (environmental application). Most of these techniques for sound source estimation use the signal-subspace approach, where

Research questions: How will price altering affect sales volume for IKEA of Sweden Business Area 10’s products? Is it possible to estimate the products’ price elasticities? If so, what data is sufficient and how can these parameters contribute to future pricing procedures at BA10? What product properties are necessary in order to retain a reliable analysis? In which way are sales volumes influence

Aims: Exhaled breath particles have been explored for diagnosing different lung diseases. We recently showed in an experimental model that different cardiac output results in different particle flow rate (PFR) from the airways. Given the well-known close relationship between impaired cardiac function and respiratory failure, we hypothesized that PFR in exhaled air can be used to detect cardiac fai

Mild cognitive impairment (MCI) can be an early manifestation of Alzheimer's disease (AD) pathology, other pathologic entities [e.g., cerebrovascular disease, Lewy body disease, LATE (limbic-predominant age-related TDP-43 encephalopathy)], or mixed pathologies, with concomitant AD- and non-AD pathology being particularly common, albeit difficult to identify, in living MCI patients. The National In

Myanmar is endowed with abundant Sn-W mineralization, pre-eminent amongst which is the world-class Mawchi deposit. In the Mawchi area, N-S trending vertical or steeply dipping quartz veins are hosted by both Eocene granite and Carboniferous to Early Permian metasediments. Three stages of ore formation are recognized; (i) tourmaline-cassiterite stage (ii) main ore stage and (iii) sulfide stage. Tou

divided the data set temporally, assessing the persistence of identified subgroups over different periods. The reassessment of mortality risk used the targeted maximum likelihood estimation (TMLE) method to achieve more robust causal modeling. Results: We analyzed data from 21,005 children. The mortality risk (6 weeks to 3 years of age) was 5.2% (95% CI 4.8%-5.6%) for children born between 2003 an

The “peer to peer” (P2P) is a technology of downloading and filesharing between online - Internet - users by the mean of specified software. Since June 1999, the Napster software has made the happiness of millions of individuals who used it to obtain and share free audio files Mp3. Rapidly, the major recording companies have prosecuted the Napster Company and managed to force it to close down. The

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Guide Studieteknik Tips för lättare studier! 1 Läs- och anteckningsteknik Att läsa och att anteckna Det finns goda skäl till att göra anteckningar när du läser en text, lyssnar på en föreläsning, förbereder dig för en tentamen eller planerar ett skriftligt arbete. Du behöver inte skriva ner allt som du hör på föreläsningarna. Koncentrera dig på orsakssamband, viktiga fakta och sådant som föreläsar

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