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Microsoft Word - HEMTENTAMEN INTRODUKTIONSKURS ARKA01.doc HEMTENTAMEN INTRODUKTIONSKURS ARKA01, DELKURS 2 Läs noggrant de instruktioner för hemtentamen ni fått. Välj TRE av nedanstående frågor att besvara (3-4 sidor/fråga). När du valt frågor, samla den kurslitteratur som är aktuell, läs, planera ditt svar efter vad du läst. Även muntliga uppgifter från föreläsningar kan refereras. INLÄMNINGSDATUM

https://www.ark.lu.se/media/utbildning/dokument/kurser/ARKA01/20102/HEMTENTAMEN_INTRODUKTIONSKURS_ARKA01.pdf - 2026-06-28

This thesis aims at analysing and discussing the rules and opportunities of using permanent establishment within financial structures. Financing structures between related parties can be seen as one of the most common tax planning tools for MNE´s. This planning is tackled by thin capitalization rules and is also under the observation of the transfer pricing guidelines. Whereas permanent establishm

Dagens familjer ser inte ut på samma sätt som de gjorde ”förr i tiden”, då kärnfamiljen med mamma, pappa och biologiska barn var den enda socialt accepterade familjekonstellationen. Sedan dess har stora förändringar skett hos den svenska befolkningen, som kämpat för bland annat kvinnlig frigörelse och mot patriarkala strukturer och normer. I dag erkänner det svenska rättssystemet ett flertal andraWe live in a time where one can form a family in numerous ways. A time where the nuclear family is no longer the only accepted option in our society. The movement towards women’s rights and equality, as well as the fight against patriarchal and normative structures has led to the acknowledgement of other types of families. New structures however, require new legislation. Today same-sexed marriage

Popular Abstract in Swedish Ansamlingen av avfall i soptippar skapar miljöproblem då mikrobiell nedbrytning av lättnedbrytbart avfall ger upphov till växthusgaser (metangas och koldioxid). Dessutom bildas förorenade lakvatten på grund av att regnvatten tränger igenom deponin. Lakvattnet innehåller ofta höga halter av ammoniumjoner samt organiska ämnen. Ammoniumjonen är en giftig förening som ger aAbstract The efficiency of different leachate treatment methods for the removal of refractory organic compounds and ammonium-nitrogen was investigated. The methods evaluated were nitrification, denitrification, adsorption onto activated carbon, precipitation by ferric chloride or aluminum sulphate and oxidation by ozone or Fenton´s reagent. Furthermore, analyses were performed on leachates from mu

Popular Abstract in Swedish Det doktorandarbete som framläggs av Pawel Brühl handlar om flera aspekter av ett framgångsrikt genomfört bullerskyddsarbete i en stor svensk industri med mycket hög bullernivå (Volvos pressverk i Olofström). Man har genomfört ett program bestående av bullermätningar, bullerreduktion med flera metoder samt studium av automatiseringens konsekvenser. Arbetstagarna har fåtThe design and implementation of a hearing conservation programme in a heavy industry with high noise levels is described. Action was taken on several points, including noise measurements, noise reduction, education on hearing protector use, and audiometric monitoring. It was found that the noise at the plant has been greatly reduced during a period of 25 years. The reduction in noise was made pos

Background & Aims: Assess the prevalence of peri-transplant heart failure and its potential relation to post-transplant morbidity and mortality. Methods: A retrospective study was performed on 234 consecutive cirrhotic patients undergoing liver transplantation in a single European center from 1999 to 2007 (mean age 52, 30% women, 36% with alcoholic liver disease, 24% with viral hepatitis, 18%

By employing seven semi-structured interviews with local judges and prosecutors in Kosovo, this study aims at examining how the European Union Rule of Law Mission (EULEX) has impacted the legal order in Kosovo and the practice of the judges and prosecutors. In addition, this study examines how the impacts of EULEX, and how the judges and prosecutors will be affected after the EULEX are withdrawn f

Abstract Title: A breath of fresh air in family business: A qualitative study on non-family CEOs’ experiences in family businesses Seminar date: May 30th 2024 Course: FEKH49 – Business Administration: Bachelor’s degree project in organization. Undergraduate level, 15 credits. Authors: Jakob Jubner-Keränen, Filip Nyzell & Else Änggårdh Advisor: Nadja Sörgärde Keywords: Family firm, non fa

Backgrund Product development (PD) in the plant breeding industry is characterized by long development cycles and decisions framed with uncertainty concerning key questions such as likely future competitor actions or the market outlook 10-15 years from now. In many ways the contemporary picture of the industry is changing rapidly; new technologies are developed to shorten the length of PD cycles a

Context: When using the Case Method in teaching situations, problem-solving is emphasized and taught, in order to acquire the skills and later be able to apply them in new situations. The basis of the learning process is the students’ own activity in the situation and is built on critical appraisal and discussion. Objectives: To explain what the Case Method is, what it is not and to describe when

In a forest ecosystem at steady state, net carbon (C) assimilation by plants and C loss through soil and litter decomposition by heterotrophic organisms are balanced. However, a perturbation to the system, such as increased mean soil temperature, will lead to faster decay, enhancing CO2 release from decomposers, and thus upsetting the balance. Recent in situ experiments have indicated that the sti

The phase behavior and phase structure of the SDS (sodium dodecyl sulfate)-Al(NO3)(3)-H2O system have been studied by combined NMR, SAXS, cryo-TEM and optical polarization microscopy methods at 298 K (25 degreesC) and 311 K (38 degreesC). At 298 K, the micellar solution phase of the binary system SDS-water is not capable of solubilising substantial amount of Al(NO3)(3) salt, and at a certain subst

Steller's Eider Polysticta stelleri has a restricted arctic breeding range. The world population declined to c. 220,000 individuals in the late 1990s from an estimated 400,000-500,000 in the 1960s. The species has a limited global wintering distribution, occurring in marine habitats in north-east Europe, islands close to Kamchatka in Russia, and the eastern Aleutian Islands and south-west Alaska.

Arbetet omfattar uppföljningav ställda kriterier förlåg klimatpåverkan från betong vid upphandling av betongstommeför brf. Viva i Göteborg. Kriterierna följdes upp dels genom att LCA studien som genomförtsunder programskedet uppdaterades med data för den färdigupphandlade byggnadenoch dels genom att interljuva ett urval av aktörer för att få en inblick över hur branschen ser på de ställThis work includes monitoring of set criteria for low climate impact from concrete in procurement of concrete structures for brf. Viva in Gothenburg. The criteria were followed up by updating the LCA study performed during the program phase with new data for the completed building, plus a selection of the project stakeholders were also interviewed to gain an insight into how the ind

Increased risks of certain cancers have been observed in patients with hepatitis C virus (HCV) infection. However, data on other cancer sites/types are lacking. We analyzed systematically the risk of developing 35 common cancers in patients with HCV infection using a nationwide Swedish database. Patients with HCV infection were identified from the Swedish Hospital Inpatient and Outpatient Register

OBJECTIVES: Meniscal pathology in which the aetiology is often unclear is a frequent finding on knee MRI. This study investigates potential risk factors for medial meniscal lesions or extrusion in middle-aged and elderly persons. METHODS: Prospective cohort study using population-based subjects from Birmingham, Alabama and Iowa City, Iowa, USA (the Multicenter Osteoarthritis Study). 644 men and

Aim of the MIRACHL project is the characterisation and monitoring of in-situ remediation of chlorinated hydrocarbon contamination using an interdisciplinary approach. Therefore, geophysical methods, as e.g. DCIP are used to investigate the remediation process.To interpret these geophysical field IP data, lab investigations with different kinds of bacteria are necessary to assess the sensitivity of