One of two conditions for establishing abuse of European law in the area of VAT is that in spite fulfillment of the literal meaning of a VAT directive and national provisions, a tax advantage is gained which is contrary to the purpose of those provisions. First, a comparison of ten examples illustrating different conditions shows that whether it is advantageous or not to be taxed and allowed to de

Syftet med denna examensuppsats är att analysera konkurrensbegränsande klausuler i anställningsavtal och se hur dessa används i Sverige och i Storbritannien. Jag avser att göra en komparativ analys mellan de två jurisdiktionerna för att se hur användandet av sådana klausuler skiljer sig samt i vilken utsträckning användandet är lika. Studien är begränsad till klausuler som rör förhållanden efter aThe purpose with this thesis is to analyse restrictive covenants in employment contracts and see how they are used in Sweden and in Britain. I aim to do a comparative analysis between the two jurisdictions to see how the use of such covenants differs and is similar. The study is confined to covenants, which concern circumstances after the term of employment. I will focus on the use of non-compete

Uppsatsens syfte är att systematisera gällande rätt avseende tolkning och tillämpning av skatteavtal mot bakgrund av den senaste rättsutvecklingen. Inledningsvis redogörs för de principer och metoder samt rättskällor som har betydelse vid tolkning av skatteavtal utifrån RÅ 1987 ref. 162 Englandsfararmålet, RÅ 1996 ref. 84 Luxemburgmålet och RÅ 2004 ref. 59 Perumålet. Skatteavtal ska enligt praxiThe purpose of this thesis is to systematize the law regarding interpretation and application of tax treaties in the light of recent legal developments. Initially an account is given for the principles and methods and sources of law that are of importance in the interpretation of tax treaties based on The Swedish Supreme Administrative Courts judgments in RÅ 1987 ref. 162, RÅ 1996 ref. 84 and RÅ

En grundläggande faktor till allt företagande är att skapa värde för aktieägarna. Ett sätt att skapa värde i ett företag är genom förvärv. En väl genomförd due diligenceundersökning är en möjlighet att undanröja en del av de risker som är förenade med bolagsförvärv. Syftet med uppsatsen är att analysera förhållandet mellan garantier som utfärdats av säljaren och den undersökningsplikt som åligger

Ämne: Traditionella intranät misslyckas ofta med att skapa lärande men med det sociala intranätet har hoppet återvänt. Sociala intranät är ett nytt fenomen varför forskning om dess betydelse för organisationer är bristande. Syfte: Att undersöka hur det sociala intranätet kan vara ett forum för deltagande, dialog och lärande. Metod och material: Konversationer på Electrolux sociala intranät, E-gate

Lean – a frame of reference For about two decades lean production has figured in production industries and it has now reached the public sector. In hospitals lean healthcare has been greeted with open arms but even though communication is a prerequisite for lean to function few studies has been conducted from a communication perspective. Our purpose is to elucidate and augment the understanding of

Syftet med studien var att se om det finns någon skillnad i upplevd psykosocial arbetsmiljö utifrån företagets värdegrunder och mellan de demografiska variablerna generation (generation X födda mellan 1961-1981 och generation Y födda 1982-2002), kön samt befattning. En internetenkät skickades ut till 130 anställda vid IKEA. De anställda var slumpmässigt utvalda från olika bolag inom IKEA belägna iThe purpose of the study was to discover a noticeable relationship between the psychosocial working habitat, seen from the employing company’s values, between sex and function among two variable demographical generations (generation X born between 1961-1981 and generation Y born between 1982-2002). An Internet based survey was sent out to 130 employees at IKEA. The employees had been chosen at ran

Globaliseringen av kulturen, ekonomin och politiken leder till gränsöverskridande interaktioner för många aktörer mellan regioner och länder. I takt med att kommunikationen blir allt snabbare och når allt fler platser ökar kontakten mellan människor och ger ögonblickligen information om händelser från alla jordens hörn. Nya innovationer och medicinska genombrott stärker livskvaliteten och ökar livThe globalization of culture, economy and politics leads to cross-border interactions of actors across regions and countries. As communication gets faster and reaching more places contact between people is increasing and information on events from every corner of the world is accessible. New innovations and medical breakthroughs will strengthen the quality of life and increase life expectancy for

Sociala mediers popularitet har på senare tid växt allt mer, vilket har gjort att även företag har fått intresse för att använda sig av det. Sociala medier erbjuder kommunikation på flera plan genom funktioner som chatt, blogginlägg och inlägg som kan ses och kommenteras av många användare etc. I denna studie har vi undersökt på vilket sätt och i vilken omfattning användning av sociala medier som

The thesis sets out to study the correlation between long-run economic growth and climate, through testing two hypotheses. In the first hypothesis Montesquieu’s climate theory is compared to a modern approach, while in the second hypothesis, natural disaster and disease ecology variables are suggested and tested as growth determinants. In the application of multiple regression analysis two signifi

A substantial part of modern Japan’s workforce consists of men and women employed at corporation offices. These are the Japanese that are known as “sararîman” (“salarymen”) in case of being male, or OL (“Office Ladies”) in case of being female. As one such, it is crucial that one can wield one’s language abilities skillfully in order to be able to make other members of staff fully appreciate and r

Japanese men’s language is, in contrast with Japanese women’s language, an understudied subject. Previous investigations lacks of the single focus that investigates only the men’s language and their sociolinguistic patterns. How Japanese men speak in the Japanese society, is often related to how stereotypical masculine men use their language. Stereotypical views that probably are born from the mas

The Japanese postposition which in this paper is to be referred to as the topic particle wa, is said to be possessing functions which have been thoroughly debated and analyzed by numerous linguists. It has as a result brought upon us a number of distinguishable theories concerning the qualities of this particle, providing us with different analyses to comprehend. Depending on which theory one

This paper investigates if the Log-Normal Mean-Reverting Ornstein-Uhlenbeck spot price (LNMROU) and the Vasicek (1977) process can forecast Value-at-Risk (VaR) using the Monte Carlo method. The results from LNMROU are validated against Delta-Normal-GARCH (DNG) and Historical Simulation (HS) which are well known approaches for VaR estimations. The backtested results indicated that HS and DNG are go

In Greek mythology, Narcissus fell in love with his own reflection, not realizing it was merely an image. Unable to leave this reflection, Narcissus died. Doctor Faustus was, in both Marlowe’s and Goethe’s version, a highly successful scholar who makes a deal with the devil. The devil gets Faustus’ soul in exchange for unlimited knowledge and worldly pleasures. The young, beautiful Dorian Gray rea

Japanese is being thought of as a heavily culture-laden language. In this thesis we will take a look into seven Japanese concepts that are said to reveal something extra about Japanese culture. These Japanese cultural key words are studied by a Polish linguist named Anna Wierzbicka and with the assistance of her research in Natural Semantic Metalanguage, she is trying to unlock these concepts to c

The main purpose of this qualitative study was to achieve better understanding in terms of staff officer’s notions about work-related bullying and interventions. There were two issues. The first one was what are the general performances on the phenomenon of bullying in the workplace? The second question was what are the performances about interventions? Seven personnel officers from Sweden were th

The purpose of this paper is to provide an insight on the field of psycholinguistics, and how this field has begun and evolved in Japan and the Japanese language, as well as to provide a short history on the Japanese orthographic system. The intention is that anyone, even someone lacking any and all experiences with the japanese language can and may read this paper. That said, I have used some ter

Background: The ability to quickly provide parts for the supply of advanced technical systems in equipment-intensive industries (such as airlines and nuclear power plants) is critical to the systems overall performance. In order to maintain a targeted system availability large quantities of spare parts are often required which in turn results in excessive inventory costs. Seeing as inventory syste

Projects in the space domain are extremely complex and often characterized as being “one-off”, which makes it very difficult to make good predictions on future developments. Furthermore, space projects are also associated with state-of-the-art technology, high costs and long development time. Risks are therefore a threat to project success because they may have negative effects on the project cost