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En medlemsstats nationella inkomstskatteregel som hindrar eller inskränker EUF-fördragets bestämmelser om fri rörlighet kan anses vara rättfärdigad om den uppfyller vissa kriterier. Det centrala i denna uppsats är den bedömning som EU-domstolen gör för att avgöra huruvida regeln är rättfärdigad eller ej. Detta innebär att uppsatsen innehåller en redogörelse för det så kallade rule of reason-testetA member state’s national income tax legislation, which prevents or restricts the provisions on free movement in the Treaty of the Functioning of the European Union, can be justified if it meets certain criteria. The essence of this thesis is the assessment made by the European Court of Justice (the Court) to determine whether the legislation is justified or not. This means that this thesis contai

Ett väl fungerande skattesystem utgör basen för finansieringen av välfärdssystemet. Skatteflykt ger upphov till skattebaserosion, ett fenomen som ger upphov till stora kostnader, såväl för Sverige som för andra stater och försvårar finansieringen av välfärdssystemet. Generalklausuler utgör ett verktyg mot skatteflykt. I Sverige finns sedan många år tillbaka en generalklausul mot skatteflykt i skatThe basis for the funding of welfare systems is a well-functioning tax system. Tax base erosion, founded in tax avoidance, imposes significant costs for both Sweden and other countries and it risks obstructing the funding of the welfare system. General Anti-Avoidance Rules (GAARs) is an instrument for countering tax avoidance. For many years, Sweden has had a GAAR in the Swedish Anti-Avoidance Act

Konkurrensklausuler i anställningsavtal avser att begränsa arbetstagares rätt att fritt konkurrera efter avslutad anställning. Uppsatsen ämnar att bedöma om 2015 års överenskommelse om konkurrensklausuler är att betrakta som god sed på arbetsmarknaden. Denna fråga måste först besvaras innan uppsatsens huvudfråga kan besvaras, nämligen om perdurerande viten är tillåtna i konkurrensklausuler och om The purpose of a competition clause in a employment contract is to restrain the employees possibilities to compete with the former employer after he or she quits the employment. This study aims to assess if the 2015 collective agreement on competition clauses in employment contracts is to be regarded as good practice in the Swedish labor market i.e become binding on all employers and employees whe

It is widely accepted that nancial mark behaviour is characterized by periodicity. However, in academia and practice financial markets are often modeled as time consistent, resulting in static investment strategies that are assumed to be ecient. This has great implications on investors' allocation decisions and in valuation of risks and performances. In this thesis we consider different risk f

Denna uppsats syftar till att undersöka vissa komponenter inom bostadsområden och hur dessa påverkar invånarnas nivå av anknytning till området de bor i. Hur individer uppfattar byggnadsestetik, grönområden och sociabilitet i sitt bostadsområde undersöktes genom användningen av en etablerad enkät, Perceived Residential Environment Quality-enkäten. Enkäten kompletterades med ett antal frågor rörandThis thesis aims to investigate certain components of neighborhoods and how they impact the residents’ level of attachment to the area in which they live. How individuals perceive building aesthetics, green areas and sociability in their neighborhood was examined using an established survey, namely the Perceived Residential Environment Quality survey. An additional set of questions covering neighb

The land development process is usually known as a very complex and drawn-out process. During the latest decade, the system of municipal development has become more market-oriented and the responsibility has shifted from public to private sector. The property developer takes a great financial risk each time a new project is initiated by not knowing when or if a detailed development plan will be ap

The present study aims to explore in what ways teachers at upper secondary level work in a diverse classroom with particular focus on the students’ heterogeneous knowledge of the English language. This heterogeneity, the participants experience, is primarily caused by the discrepancy between those students who use English to a great extent outside the classroom through, for example, frequently pla

A large portion of upper-limb prosthesis users are known to defer the use of electronic prostheses due to their high cost, considerable weight and lack of durability. Within this thesis, an approach to simple, low-cost pressure feedback systems is made. Using commercially available pressure sensors and rudimentary materials such as PDMS and polycarbonate plastic, a working prototype for pressure-s

In today’s technology-driven classrooms, maintaining student focus is increasingly challenging. This study investigates the impact of "Focus room", a digital tool developed by Trelson, designed to reduce digital distractions and support sustained attention during class. Through an observational study in a Swedish school, four 8th grade student classes were observed before and during the

Aim: To explore the impact of age on the discriminative ability of the National Early Warning Score (NEWS) 2 in prediction of unanticipated Intensive Care Unit (ICU) admission, in-hospital cardiac arrest (IHCA) and mortality within 24 hours of Rapid Response Team (RRT) review. Furthermore, to investigate 30- and 90-day mortality, and the discriminative ability of NEWS 2 in prediction of long-term

OBJECTIVES: Pectus excavatum (PE) can cause both physical and psychosocial symptoms and affect patients' health-related quality of life. Previous international studies have shown that the Nuss procedure increases both self-esteem and body image. The aim of the study was to evaluate the health-related quality of life in patients who have undergone the Nuss procedure for PE. METHODS: The study had a

Several methods are routinely used to measure avian body temperature, but different methods vary in invasiveness. This may cause stress-induced increases in temperature and/or metabolic rate and, hence, overestimation of both parameters. Choosing an adequate temperature measurement method is therefore key to accurately characterizing an animal’s thermal and metabolic phenotype. Using great tits (P

The establishment of sustainable bioeconomies requires the utilization of new renewable biomaterials. One such material currently seen as a waste product is oat hulls. Oat hulls exhibit a great potential for the production of dietary fibres due to their exceptionally large hemicellulose content (35%). Their recalcitrant structure however requires a suitable pre-treatment method to access and proce

Popular Abstract in English Polyhydroxybutyrate (PHB) is a homopolymer belonging to the family of biopolyesters, polyhydroxyalkanoates (PHA) produced by different bacteria and archaea as intracellular granules often under conditions of metabolic stress due to a limited supply of essential nutrients. The properties of the PHAs are similar to those of polyethylene and polypropylene and can hence repPolyhydroxybutyrate (PHB) is a homopolymer belonging to the family of biopolyesters, polyhydroxyalkanoates (PHA) produced by different bacteria and archaea as intracellular granules often under conditions of metabolic stress due to a limited supply of essential nutrients. The properties of the PHAs are similar to those of polyethylene and polypropylene and can hence replace these fossil based poly

EASAS application -2 Application to host EASAS Doctoral Workshop 2017 The School of Oriental and African Studies (SOAS) has long counted as one of Europe’s leading institutions for the study of South Asia. Our application to host the 2017 European Association for South Asian Studies (EASAS) doctoral workshop has full institutional support and will work under the auspices of the prestigious SOAS So

https://www.sasnet.lu.se/sites/sasnet.lu.se/files/03_soas.pdf - 2026-07-23

...read the wave™ Nano Medicine...Nano Medizin... Nano Geneeskunde...Nano Medicína www.nanoTsunami.com High-powered living DNA cannon We all know that a viral infection can be developed extremely quickly, but in fact it's even more dramatic than that - the process is literally explosive. The pressure inside a virus is 40 atmospheres, and it is just waiting for an opportunity to blow up. The virus

https://www.virus-biophysics.lu.se/sites/virus-biophysics.lu.se/files/nano_tsunami.com_-_nano_medicine_in_depth.pdf - 2026-07-23

Kontaktuppgifter MFS-handläggare 2014 Piotr UrbanskiKontaktperson nr 1: 0455-385096 E-post: piotr.urbanski@bth.seTelefonnr: Kontaktperson nr 2: Telefonnr: E-post: Blekinge tekniska högskola Studerandeavd. Förvaltningen Calle EkdahlKontaktperson nr 1: 031-772 25 81 E-post: calle.ekdahl@chalmers.seTelefonnr: Kontaktperson nr 2: Telefonnr: Sverker Alänge 031-772 12 34 E-post: sverker.alange@chalmers.

https://www.lu.se/sites/www.lu.se/files/kontaktuppgifter_mfs_2014.pdf - 2026-07-23

Utbildningar & studentliv LUNDS UNIVERSITET LUND–MALMÖ–HELSINGBORG | 2017/18 Innehåll: Varför ska du välja Lunds universitet? ............................. 5 Välkommen till ett universitet i världsklass ..................... 6 Att läsa på Lunds universitet ............................................ 8 Sveriges roligaste studentstad är tre .............................. 10 Ett studentliv för alla

https://www.lu.se/sites/www.lu.se/files/lu_utbildningsmagasin_2017_18_webb.pdf - 2026-07-23

Professorsinstallation LUNDS UNIVERSITET | UNIVERSITETSAULAN | 12 OKTOBER 2018 KL 16.00 Denna broschyr finns på installandis institutioner och kan också beställas från sektionen Kommunikation, tel 046-222 70 10, e-post  info@kommunikation.lu.se. Broschyren finns även på www.lu.se/om-universitetet/akademiska-hogtider/professorsinstallationer Produktion  Sektionen Kommunikation och Media-Tryck, Lund

https://www.lu.se/sites/www.lu.se/files/professorsinstallation-12okt2018-lunds-universitet.pdf - 2026-07-23