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Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för stThe zero-rating of intra-Community acquisitions in combination with the deferred payment of VAT has made it possible to employ carousel fraud with VAT on the internal EU market. Not only are the tax authorities in the different Member States losing out on VAT that is not accounted for by missing traders, but the innocent parties in business with the missing traders retain a right to refund VAT, le

Populärvetenskaplig sammanfattning Klimatförhållandena i norra Kina samt Mongliet gör dessa områden benägna att drabbas av mark-försämring, vilket i sin irreversibla form ofta hänförs som ökenspridning. Litteraturstudien fokuserar på både tidigare erfarenheter, så som vad olika åtgärder har haft för konsekvenser- bra som dåliga – och även vad olika sätt att sköta marken på har medfört, samt även aThe climatic conditions in northern China and Mongolia make these regions prone to desertification. The results showed that there is quite a lot of disagreement in this matter, as to whether it exists at all and if so what the major explanatory factor is. Some argue that the desertification is due to climatic/natural factors (almost) alone, others that human activities is the major cause, and some

Finanskrisen har haft en global inverkan på det finansiella systemet och har krävt en översyn av hur finansiella åtaganden och överväganden hanteras. Krisen har även satt igång en debatt kring hur vissa sedan länge allmänt accepterade principer om interna bolagsstyrningsfrågor ska hanteras. Ett av de mest framstående problemen som har fått mycket uppmärksamhet av många olika intressenter är ersättThe financial crisis that has been recently affecting the financial sector at a global level has led to the need to reflect on the way financial undertakings are managed. Consequently, it has also triggered a reflection on some commonly accepted and generalised principles related to internal governance. One of the most prominent issues that have been attracting the attention of different stakehold

Objectives To describe the nature of geriatric medical admissions to teaching hospitals in three countries in Africa (Nigeria, Sudan, Tanzania) and compare them with data from the United Kingdom. Design Cross-sectional cohort study. Setting Federal Medical Centre, Idi-Aba, Abeokuta, Nigeria; Soba University Hospital, Khartoum, Sudan; Kilimanjaro Christian Medical Centre, Moshi, Tanzania; and North

This essay reveals relations between the autoregressive behavior in stocks and relative changes in volume, relative changes in dispersion and the release of earnings announcements. The purpose is to analyze what effect stock return, relative changes in volume, relative changes in dispersion and the release of earnings announcements have on the autoregressive behavior. Our study in general shows th

The foreign exchange market is known as one of the most efficient markets in the world, has a daily turnover of approximately $1.9 trillion and is open 24 hours a day seven days a week. In difference to what most people believe 80-95% of the market activity is of purely speculative behaviour. In order to speculate in market movements the investor needs to make a prediction of the future spot rate.

Problem formulation: Traditional accounting and financial reports do not provide sufficient information today. New reports like the Intellectual Capital Statements are one answer to this problem. They systematically report on Intangible Assets that create value in the company. We found that external stakeholders do not use Intellectual Capital Statements in their evaluation processes. This made us

Talented people are recognised as being the most important corporate resource over the next twenty years and a competitive compensation system is an important tool in attracting and retaining talent. Traditional pay systems are recognised as being neither cost effective nor motivating people to do more. Often these systems do not contribute to strategic objectives. This study outlines what constit

The main purpose of this thesis is to examine marine environmental protection in the Arctic. This objective has been achieved by analyzing pertinent legal instruments on the global, regional and national level. The regional cooperation of the Arctic states has also been examined, as it is of paramount importance to the effectiveness of marine environmental protection in the Arctic. However, in ord

Towards a New Eldercare? Middle managers reflections on how to create good service within homes for the elderly. [translated title] For the past twenty years there has been a governing trend of efficiency and privatization of the swedish elder care. These trends have put the elder cares very foundation, it’s purpose, in a tremble. Middle managers within the swedish elder care are struggling to

Background: It has been shown previously that an anterior cruciate ligament injury may affect postural control, measured by balance in single-limb stance. To our knowledge, no studies have reported the influence of measures of impairment on postural control after such an injury. Purpose: To assess the influence of knee laxity, proprioception, and muscle strength on balance in single-limb stance an

Abstract is not available

To increase our knowledge about mating-system evolution, we need to understand the relationship between specific floral traits and mating system. Species of Collinsia (Plantaginaceae) vary extensively in mating system; this variation is associated with variation in floral morphology and development and with the timing of self-pollination. Counterintuitively, large-flowered, more outcrossing specie