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Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. Eftersom dagens internationella skatteregler inte har anpassats till den digitala affärsmiljön, fThe taxation of the digital economy has been the leading topic in the area of international taxation in the last decade. The ongoing digitalisation has introduced new business models which have led to increased pressure on the international tax system, which was established in the 1920s. As today’s international tax rules have not kept pace with the unique conditions linked to digital business mod

Titel: Leveransplanering och uppföljning – En fallstudie av materialleveranserna vid stomresning i ett byggprojekt Författare: Philip Dajcman & Liam Elofsson Handledare: Stefan Olander, Institutionen för byggproduktion Lunds Tekniska Högskola Marcus Minnaren, Arbetschef MVB AB. Examinator: Radhlinah Aulin. Institutionen för byggproduktion Lunds Tekniska Högskola Frågeställningar: Hur Title: Delivery planning and monitoring – A case study of material deliveries in a construction project with a concrete frame structure. Authors: Philip Dajcman & Liam Elofsson Supervisor: Stefan Olander, Department of construction management, Lund University Faculty of Engineering. Marcus Minnaren, MVB AB. Examiner: Radhlinah Aulin. Department of construction management, Lund University

The PID controller is by far the most popular controller for process control in industry today [Åström and Murray, 2008]. The combination of its relatively simple usage and its satisfactory results within several areas has gained its popularity [Visioli, 2006]. However, the tuning of the controller is crucial. An automatic tuning method was developed by [Åström and Hägglund, 1984] in the mid-eight

Thirteen piston and gravity cores from the Faroe-Shetland area were investigated for their planktic and benthic foraminiferal and oxygen isotopic distributions. Eight time-slices between 18 ka BP and the present were reconstructed to study variations in surface and deep water exchange between the SE Norwegian Sea and the northeast Atlantic Ocean. Today, a relatively strong northward flow of warm N

Ur beskattningssynpunkt har det stor betydelse huruvida en verksamhet anses utgöra handel med fastigheter eller inte. Om så är fallet bedrivs näringsverksamhet, och verksamheten träffas av specialreglerna i 27 kap. IL, varpå tillgångarna klassificeras som lagertillgångar. Det påverkar i sin tur dotterbolags möjlighet att med avdragsrätt lämna koncernbidrag till moderföretaget. Det har även betydelFrom a tax standpoint, it is of great importance whether a certain activity is considered to be professional real estate trading or not. The Swedish Income Tax Act (inkomstskattelagen) contains special provisions that applies when professional real estate trading is conducted, saying that a company’s assets can be classified as current assets. This will in turn affect a subsidiary’s possibility to

Parasitter og cytokiner i en naturlig populasjon I naturen finner vi utallige eksempler på arter som har spesialisert seg på å utnytte andre arter for næring, trygghet og overlevelse. Denne spesialiseringen kalles parasitisme, og har ofte en kostnad for verten i form av redusert helse og livskvalitet. Hos däggdjur, er en stor parasittgruppe innvollsparasitter. nematoder som lever i tarmene og sugAbstract In nature, the coexistence of parasites and hosts has been an important factor in evolution of the immune system, which can be found in all plants and animals. As parasitic infections are by definition affect overall fitness of the host, it is important for the host to be able to counteract the detrimental effects of infections. To ensure this, signaling molecules, known as cytokines, e

Syftet med denna uppsats är att granska de mest omdiskuterade för- och nackdelarna med nämndemannasystemet och utreda om systemet kan garantera en rättssäker prövning vid brottmålsprocessen i tingsrätten. För att nå syftet är en av mina frågeställningar hur nämnden uppkom och systemet fungerar idag. Exakt hur länge den svenska nämnden har existerat vet vi inte, men fenomenet finns nedtecknat i vårIn this thesis, I will examine the most discussed advantages and disadvantages with the lay judge system to investigate if the system can ensure that the criminal trial procedure in the district court live up to the high requirements of the rule of law. To achieve this I will answer a few questions. The first question discusses how the lay judge system emerged and how the system works today. Exac

Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för stThe zero-rating of intra-Community acquisitions in combination with the deferred payment of VAT has made it possible to employ carousel fraud with VAT on the internal EU market. Not only are the tax authorities in the different Member States losing out on VAT that is not accounted for by missing traders, but the innocent parties in business with the missing traders retain a right to refund VAT, le

Social services work with violent fathers The objective of this study was to review and analyze how social workers, employed by the Swedish social services, work with fathers that are domestically violent and to discuss their views and perceptions on this issue. Domestic violence is traditionally considered a private matter, and in the past has largely not been considered a child protection issue

The purpose of this project was to create a risk model for extended time between major overhauls on steam turbines. The project was created by Siemens Industrial Turbomachinery who develops and manufactures steam turbines and performs maintenance. It is the turbine users who have requested a longer time in order to reduce maintenance costs and increase availability. Prior to the work, external and

Popular Abstract in Swedish Avhandlingen handlar om lärares tankar om kompetensutveckling med utgångspunkt i intervjuer med olika lärare vid tre tillfällen under 1990-talet. Lärare utvecklar i lärarutbildning allmänna lärarkunskaper, ämneskunskaper och ämnesdidaktiska kunskaper under 3,5 - 5,5 år, beroende på elevernas åldrar och lärarens ämneskombinationer. I yrkesverksamheten deltar lärare i ettThe development in society and school activities that have taken place during the past twenty years, form the background to the problem in this thesis. Liberal democratisation in the society as a whole and the global explosion of knowledge have made it necessary for teachers continuously to develop new knowledge. The over all aim of the thesis concerned the development of knowledge of variations

Under de senaste 30 åren har migrationsförvar (Engelska: Detention centers) blivit metoden att föredra när det gäller hanteringen av migrationsströmmarna i flera länder inom Europeiska Unionen (EU). I samband med den ökade användningen har det även skett en förändring från att stater har ett slags monopol gällande hanteringen av migrationsfunktioner till att stater delegerar (Engelska: Outsource) In the last three decades, detention centers have become the preferred method to manage the migration flow in multiple states within the European Union (EU). In correlation to the increasing use of detention centers, there has been a shift from states having a type of monopoly on migration management functions, to an increase of states outsourcing their responsibility to private companies. When st

The Danish asylum system has experienced radical changes during 2019 in regards to asylum and refugee rights with the right-wing governing coalition’s introduction of Act 140. Central to Act 140 is the repatriation philosophy that is carried out in practice with an increased focus on temporary residency of refugees within the Danish asylum system as opposed to permanency. Thus, social integration

Digitaliseringen har medfört svåra utmaningar för det nuvarande skattesystemet. Internationell bolagsbeskattning återspeglar tanken att ett företag måste vara fysiskt närvarande för att leverera varor eller tjänster på en marknad. Nya företagsmodeller möjliggör däremot att kunna nå ut till konsumenter utan någon fysisk närvaro. Det nuvarande internationella skatteregelverket gör det möjligt för boThe digitalisation has posed difficult challenges for the current tax system. International corporate taxation reflects the idea that a company must be physically present to deliver goods or services in a market. However, new business models allow companies to interact with consumers without being physically present. The current international tax regulations allow companies to generate significant

This master thesis examines positions to long-term preservation of digital games in Sweden. Digital games are a new artform and type of cultural heritage but few actions have been taken to preserve them in an institutional context. If nothing is done now digital games risk disappearing very soon. The majority of long-term preservation of digital games has been performed by individual or groups

In the last decade, Indonesia has seen a series of massive social media activism, especially on Twitter. As the activists strive to make their social movement visible on Twitter, they also face some threats due to the uncertainty of Twitter algorithms and potential surveillance. As many scholars have studied the role of social media algorithms for activism, this study intends to investigate the be

Swedish working class literature has since its origins as rebellious poems shared among working class citizens become an acclaimed literary movement. During the last century working class literature changed drastically depending on factors such as reception and literary trends, most notably the trend of autobiographic novels presenting the authors own experiences of class based injustice during “t

The role of the museum within society today is significantly different from how it used to be. The last five decades have seen an increase in focus on pedagogy, accessibility and outreaching activities within the museums, and it has had an effect on both how the museum is viewed from the public eye, as well as how the work within the organisations is carried out, by the increasing amount of differ

The role of the museum within society today is significantly different from how it used to be. The last five decades have seen an increase in focus on pedagogy, accessibility and outreaching activities within the museums, and it has had an effect on both how the museum is viewed from the public eye, as well as how the work within the organisations is carried out, by the increasing amount of differ

This study investigates the relationship between the two different payout policies, dividends and share repurchases, and firm value in the Swedish market. We aim to clarify how the lack of difference in taxation of dividends and capital gains in Sweden affects investors’ preferences for different payout policies and whether a certain payout policy incentivizes investor to pay extra for a firm that