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Genom lagen om anställningsskydd (LAS 1982:80) har arbetsgivaren i Sverige möjligheten att sluta avtal om provanställning. Provanställningen är en säregen anställningsform som enligt förarbetena har som syfte att ge arbetstagaren tid att visa sin arbetsförmåga för arbetsgivaren för att den senare skall kunna avgöra vid anställningens utgång ifall arbetstagaren är lämplig för jobbet. Provanställnin
The major question arising in relation to cross-border service transactions is how far a company could go in VAT planning, particularly, by use of fixed establishments, and what should be the limits of acceptable VAT planning. On the one hand, businesses have a freedom to select the most beneficial legal structure and a freedom to conduct their business activity; on the other hand, it is not clear
Bush administration´s main arguments to justify the invasion of Iraq in 2003, raises many questions. The allegations that Iraq possessed illicit weapons of mass destruction (WMD) when the invasion took place has not been verified and forces have still not found any WMD in Iraq (today August 2009). In retrospect, it was recognized by the CIA that it had almost been completely wrong about intelligen
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. It is still extremely challenging for bu
Background: Severe side effects caused by iodinated radiographic contrast media (CM) are rare, but can occur in high risk patients and during percutaneous coronary intervention. To minimize this risk a new nonionic CM with low inherent osmolality has been designed, giving room for a relatively high concentration of favorable electrolytes in the isotonic formulation. Purpose: To test a new radiogra
Fresh water availability and demand are unevenly distributed both temporally and geographically. Furthermore, the availability of fresh water has remained more or less constant, while the demand for clean water is steadily increasing. With demand surpassing supply, an integrated water resource management approach is required to ensure even distribution of potable water to all levels of society whi
Streamlining new product development forces companies to make decisions on preliminary information. This article considers this challenge within the context of project management in the aerospace sector and, in particular, for the development of product-service systems. The concept of knowledge maturity is explored as a means to provide practical decision support, which increases decision makers’
Abstract is not available
Popular Abstract in Swedish From an economic viewpoint, derivatives and credit-extension instruments are the basic building blocks of all financial instruments. By structuring these building blocks in various combinations, it is possible to attain the economic substance of any conventional financial instrument – regular shares or bonds, as well as more complex financial instruments such as contingThe aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportuni
Abstract is not available
Abstract is not available
Sorption isotherms describe the relation between the equilibrium moisture content of a material and the ambient relative humidity. Most materials exhibits sorption hysteresis, that is, desorption give higher equilibrium moisture contents than absorption at equal ambient climate conditions. Sorption hysteresis is commonly evaluated by determination of an absorption isotherm followed by desorption sSorption isotherms describe the relation between the equilibrium moisture content of a material and the ambient relative humidity. Most materials exhibits sorption hysteresis, that is, desorption give higher equilibrium moisture contents than absorption at equal ambient climate conditions. Sorption hysteresis is commonly evaluated by determination of an absorption isotherm followed by desorption s
This paper deals with the exterior Calderón operator for Lipschitz surfaces. We present a new approach of nding the norm of the exterior Calderón operator for this class of surfaces. The basic tool in the treatment is the set of eigenfunctions and eigenvalues of the Laplace-Beltrami operator for the surface. The norm is obtained as an eigenvalue problem of a quadratic form containing the exterior
