Sökresultat

I mervärdesskatterätten har det uppmärksammats problem i form av förekomsten av bedrägerier. Inom EU uppskattades ett bortfall från momsintäkter med 140 miljarder Euro år 2018, varav bedrägerier var en bidragande orsak. Uppsatsen behandlar mervärdesskattebedrägerier och kommer fram till att dessa kan göras på mer eller mindre sofistikerade sätt. Det största fokuset ligger på karusellhandel, vilkaIn the system of value added tax the issue of tax fraud and evasion has been observed. Within the European Union it was estimated that the difference between VAT revenue and the VAT total tax liability was 140 billion Euro in the year 2018, of which tax fraud and evasion was a contributing factor. This essay examines VAT fraud and concludes that these fraudulent behaviours can be executed in more

Since the elections of 2010 there are 14 per cent women in the Colombian congress - a remarkably low number in comparison with several other countries in Latin America where quotas of allocation are common. Decades of armed conflict might give a hint of why gender progress has been slow in Colombia, but at the same time as stereotyped gender roles are highly dominating, women are in no sense passi

En proglacial miljö är en integrerad del av ett glacialt landskap, där smältvattensavlagrade landformer är vanligt förekommande. Deras utseende är beroende av ett antal olika faktorer, så som processer aktiva under transport och deposition samt ursprungsmaterialets karaktär. Denna artikel syftar till att undersöka två terrestra smältvattens-successioner från de terminala delarna av glaciären MyrdaProglacial environments are an integrated part of the glacier landscape, housing a variety of landforms fed by glacier meltwater. Their appearance is dependent on a number of factors, such as the variability of source material and processes active during the transportation and deposition. The present work aims to investigate two such terrestrial outwash successions from the terminus region of the

Fram till 1 januari 2015 hade länsstyrelsen möjlighet att besluta om ”113-förordnande” enligt 6 kap. 5 § PBL. 113-förordnandet innebar att kommunen kunde ta mark i anspråk utan ersättning om det ansågs skäligt med hänsyn till den nytta som exploatören förväntades få av planens genomförande och till omständigheterna i övrigt. Hur mark för allmän plats ska värderas och ersättas regleras i 4 kap. 3a

Safety is intertwined with learning, without learning safety would be a static construct. To advance, safety concepts and theories all rely on the art of processing knowledge and though learning attaining a contributing effect. In shipping, the abstract of a near-miss is promoted as ‘good business and economic sense because it can improve crew performance and reduce costs’. Studies have shown th

Svensk sjöfart har sedan oljekrisen i början av 1970-talet i olika omgångar haft svårt att konkurrera på den internationella marknaden. Svenska rederier har saknat de verktyg som flertalet andra sjöfartsnationer har haft för att kunna hålla nere personalkostnaderna. Dessa verktyg har exempelvis bestått i parallella sjöfartsregister. Svenskt tonnage har därför bekvämlighetsflaggats i register utanfSince the oil crisis in the early 1970s´ the shipping companies in Sweden have faced difficulties in their competition with other seafarer nations. Ship owners in other countries has certain tools in order to keep the employee costs down that the Swedish ships owners don´t have. The tools in question is parallel ships registers that are of a convenient model for the ship owners. As a result of the

China, as a huge and promising market, has always been largely exposed to and influenced by the Japanese and Korean idol industries. With various attempts trying to adopt the transnational experienced idol production within the challenging Chinese context, numerous reality television talent shows had been introduced in the past few years. After the very first boy group talent show, Idol Producer (

Andra världskriget påverkade världen och Sverige på flera olika sätt, varav ett var tryckfriheten. Redan när Hitler tillträdde som rikskansler 1933 började han intressera sig för den svenska pressen. Den svenska pressen åtnjöt en relativt stor frihet att trycka och utge skrifter och tidigt publicerades kritiska åsikter mot Hitler och Tyskland. Åsikterna resulterade i en rad påtryckningar från den World War II affected the world and Sweden in several ways, one of them were freedom of the press. When Hitler became chancellor in 1933 he began to take an interest in the Swedish press. The Swedish press enjoyed a relatively high degree of freedom of the press and short after Hitler had been appointed chancellor the Swedish press started to publish critical opinions against Hitler and Germany. T

Ett bolags ränteutgifter är skatterättsligt avdragsgilla kostnader. Detta innebär att ränteutgifter minskar det beskattningsbara resultatet och det blir således skattemässigt fördelaktigt för bolag att låna, så till den grad att större internationella koncerner ofta etablerar skuldförhållanden i syfte att minska sin skattebörda. Genom att upprätta ändamålsenliga bolagsstrukturer kan internationellA company's interest expenses are fully deductible under the Swedish tax law. This means that interest expenses reduce the taxable business income and will thus be fiscally beneficial for companies with loan financing, so much so that major international companies often establish liability conditions in order to reduce their tax burden. By establishing certain corporate structures internationa

Uppsatsen behandlar frågan om det i svensk rätt finns ett humanitärt undantag från straffbarheten vid människosmuggling och organiserande av människosmuggling. Att något sådant undantag skulle finnas stöds inte av bestämmelsernas ordalydelse men däremot av vissa uttalanden i förarbeten och praxis. Det sägs på flera ställen i både förarbeten och praxis att den inte är straffbart att av endast ideelIn this thesis it is investigated if there, in the Swedish legislation, is a humanitarian exception concerning punishability in human smuggling and organization of human smuggling. That such an exception exists is not supported by the letter of the law but of certain statements in the preparatory work and the case law. It is said in both preparatory work and the case law that it is not punishable

Young people, who previously have been placed away from home in foster care, are from the political perspective, a particularly vulnerable group. This is a very general manner that previously placed young people live or has lived more volatile and turbulent, with changing within education and very poor self-management, What these peoples experience when they enter the independent adulthood is an a

Title: The effect of Brand Heritage on Luxury Value Perception: “European vs. American Approach to Luxury’’ Course: BUSN39 Degree Project in Global Marketing Authors: Orkun Aydın and Lusiyana Dimitrova Examiner: Mats Urde Supervisor: Javier Cenamor Purpose: The purpose of this study is to examine how brand heritage influences the different dimensions of luxury value perception. We aim to prov

Abstract Title: The Power of Devotion: The Warm Embrace of Brand Control Authors: Axel Fredlund and Johannes Gustavsson Supervisor: John Murray Course: BUSN49, Degree Project in Master’s Programme, Managing People, Knowledge and Change, 15 ECTS Purpose: This thesis aimed to explore how subjects of brand-centered control perform emotional labour. The focus of our study is how brand-centered

Hållbarhet har under de senaste åren fått en allt större betydelse, då den globala uppvärmningen utgör en av vår tids största utmaningar. Fastighets- och byggsektorn står totalt för 40% av den totala energikonsumtionen i Europa. EU arbetar aktivt för att minska energiförbrukningen i byggnader genom direktivet om byggnaders energiprestanda (EPBD). Det långsiktiga målet med direktivet är att unionenSustainability has become increasingly important in recent years as global warming continues to be the most serious threat to our environment. The real estate sector accounts for 40 percent of the total energy consumption in Europe. To address this issue, the European Union initiated the Energy Performance of Buildings Directive (EPBD), which aims to reduce energy consumption and achieve a fully d

The present study seeks to explore the criminalization of, and punitive responses toward poor and marginalized people, through a case study on street children in Cairo. The specific focus of the study is public perceptions of the street children. Through focus group discussions with Cairo residents of different ages, gender and socioeconomic backgrounds, it explores how members of the public under

Purpose: To investigate whether a firm's hedging activities have an impact on the cost of debt. Moreover, the study aims to investigate any differences between the three categories of risk: foreign exchange rate risks (FX), interest rate risks (IR) and commodity price risks (CM) as well as the sources of benefit from hedging. Methodology: The study is conducted on a panel data set, and the ut

The real estate profession is characterized by high demands on availability, irregular working hours and a boundaryless work pattern, in which the boundaries between work and private life are often unclear. Previous research and industry reports suggest that such working conditions can contribute to elevated stress, impaired work-life balance, and reduced psychological well-being. Against this bac

This study indicates valuable contributions of narrative criticism and rhetorical criticism. Together with the traditional historical-critical approach, these methods can help us toward an interpretation that lets us better understand the purpose and the function of the gospel-story. One purpose is for it to function as an argument in favour of the standpoint that Jesus is the Son of God, the Mess