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It was not until the 1970's, when the claims that lawyers profession fell within the exception of official authority (Article 45 EC) were defeated in the Reyners judgement and the lawyer's profession was held to be within the scope of freedom of establishment. In 1977, the Community legislator adopted a Legal service directive. The directive applies to the lawyers from any Member State whe
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
Riskkapitalmarknaden kan härledas så långt tillbaka som till 1940-talet då de första private equity-investeringarna genomfördes i USA, och sedan dess har branschens utsträckning ständigt förändrats i takt med det rådande ekonomiska klimatet, både hög- och lågkonjunkturer, och är idag ett starkt etablerat fenomen även i Sverige. Private equity är den investeringsform som inom samlingsbegreppet risThe risk capital market can be traced as far back as the 1940s when the first private equity investment was made in the United States, and since then, the industry has constantly changed along with the current economic climate, and is today a strongly established phenomenon even in Sweden. The term private equity covers all investments that are made in unlisted companies and they typically involv
Det här examensarbetet i geologi är en studie av ökensediment. Det är tvärvetenskapligt mellan geologi och ekologi. Sedimenten som har studerats kommer från en statlig försöksodling, El Hicha, på saltstäppen utanför El Akarit, 45 km norr om Gabes i södra Tunisien. Första steget i studien var att ta sediementprover på försöksodlingen där Ministry of Rural Engineering, Water and Forest odlar träd ocThis bachelor thesis is a study of desert soil. It is a thesis within the subject of bedrock geology but has a clear ecological angle. The specific soil studied is from the salt flats in the area of El Akarit, 45 kilometers north of the city of Gabes in southern Tunisia. The first aim of the study was to sample soil from the test site El Hicha, where the Ministry of Rural Engineering, Water and Fo
Rotterdamreglerna är en FN konvention med namnet: Förenta Nationernas konvention om avtal om internationell transport av gods helt eller delvis till sjöss. Bakom denna långa titel döljer sig det senaste försöket att reformera och harmonisera lagstiftning som reglerar godsbefordran till sjöss. Rotterdamreglerna blev underskrivna av ett antal länder 2009 i Rotterdam och kommer träda ikraft ifall de
Background: Both single factors and composite measures have been suggested to predict mortality in patients with chronic obstructive pulmonary disease (COPD) and there is a need to analyze the relative importance of each variable. Objective: To explore the predictors of mortality for patients with COPD in relation to respiratory, cardiac, and malignant causes, as well as all causes of death. Metho
Objective: To develop a model and methodology for predicting the risk of Gleason upgrading in patients with prostate cancer on active surveillance (AS) and using the predicted risks to create risk-based personalised biopsy schedules as an alternative to one-size-fits-all schedules (e.g. annually). Furthermore, to assist patients and doctors in making shared decisions on biopsy schedules, by provid
Smallholder farming, which is largely rainfed and relies on mostly rudimentary tools, predominates Ghana’s agricultural sector. The sector’s importance to the national economy is exemplified in not only the proportion of the active national labour force engaged in it but also in terms of its export earnings and service as a source of food for the vast majority of the population. However, the secto
Älska Skog educational competition (Gothenburg, Sweden)Gothenburg-based educational institute Universeum is running annual design competitions on forest topics for primary school pupils, starting in 2016. Based on various activities in which pupils gain knowledge about forest-related challenges and opportunities as well as forestry, they would design plans to deal with those problems. After a firs
Background: Short-acting β2-agonist (SABA) bronchodilators help alleviate symptoms in chronic obstructive pulmonary disease (COPD) and may be a useful marker of symptom severity. This analysis investigated whether SABA use impacts treatment differences between maintenance dual- and mono-bronchodilators in patients with COPD. Methods: The Early MAXimisation of bronchodilation for improving COPD sta
In their natural environments, organisms are unlikely to be distributed randomly but instead they are constantly faced with multiple and variable threats. In order to maximise survival, they need to be able to perceive the present threat level and respond accordingly. In aquatic ecosystems, two common threats for crustacean zooplankton are predation and ultraviolet radiation (UVR). Despite the gro
Importance: Understanding global variation in firearm mortality rates could guide prevention policies and interventions.Objective: To estimate mortality due to firearm injury deaths from 1990 to 2016 in 195 countries and territories.Design, Setting, and Participants: This study used deidentified aggregated data including 13 812 location-years of vital registration data to generate estimates of lev
Changes to the smallest structures of the distal lung are often the first sign of severe respiratory disease, but to date methods to detect and quantify these changes are limited. Chronic obstructive pulmonary disease (COPD) is currently estimated to be the third most common cause of death worldwide, but is to a large extent under-diagnosed, especially at early stages. This thesis explores a new m
This report addresses a potentially important effect of incubators, namely their impact on innovation. Using rich individual-level data on CEOs and employees and whether they are inventors (has patented), we can link these individuals to incubator firms and the general population of individuals and firms. In this way, we are able to create a matched sample of treated and controls allowing us to co
In Sweden the authorities’ demands gets higher and higher concerning moisture safety in the building process. Nowadays all new constructions need special planning regarding moisture safety, according to Boverkets byggregler. To fulfil their demands regarding a moisture safe building process, Boverkets byggregler recommends a method called ByggaF. This is a method for including moisture safety in t
Solidariskt ansvar har under lång tid tillämpats i Svensk lag i fall då flera personer ska svara för ett skadestånd. Det solidariska ansvaret innebär att en skadelidande kan kräva ut hela skadeståndet från endera skadevållaren. För att detta inte ska leda till orimliga slutsatser finns det dock tillfällen vid jämkade skadestånd då det solidariska skadeståndet ej används. I vilka jämkningsfall ett Joint and several liability has been used in Sweden for a long time when several people are held responsible for damages. Joint and several liability entails that a creditor can demand full compensation from any of the defendants. In order for this rule not to result in absurd consequences, there is an exception where mitigation of damages can lead to several liability instead. However, to what ex
Den europeiska varumärkesrätten är under förändring och nyligen antog Europaparlamentet ett nytt varumärkesdirektiv och en ny varumärkesförordning. En av de frågor som har varit mest omdiskuterad inför förändringarna är huruvida det räcker med användning av ett varumärke i en medlemsstat för att det territoriella kriteriet som är kopplat till bedömningen av verkligt bruk ska anses uppfyllt i artikThe European trademark law is under revision and recently the European Parliament adopted a new Community Trademark Regulation and a new Trademark Directive. One of the most discussed issues concerning the new legislation is weather it is sufficient to use a trademark in one member state to fulfill the requirement of genuine use in Article 15.1 in the Community Trademark Regulation. Previously the
In times of increased environmental awareness, there exists a desire to not only build new environmentally friendly and renewable power generating units, but also to increase the efficiency of all existing technology. Wind power is such a renewable and environmentally friendly technology. Wind turbines and wind power have made giant leaps in the world in the past years, with an almost exponential
