Uppsatsens huvudsakliga syfte är att utreda om det med härledning till EU-rätten och EUD:s rättspraxis kan utrönas en gränsdragning för när en privatperson till-handahåller tjänster kan anses göra detta i egenskap av en beskattningsbar person och följaktligen faller transaktionen under mervärdesskatterättens tillämpnings-område. Utredningens analytiska utgångspunkt utgår från det ekonomiska sam-liThis essay's main purpose is to examine when a private individual, who provides services, can be considered to do this as a taxable person and therefore falls under the scope of VAT. This survey's analytical starting point is based on the economic concept collaborative consumption. The term describes an economic model which is based on the coordination of individuals' consumption needs

Authors: Therese Johansson, Moa Sundelin Title: “It’s just sex, man” - A qualitative study concerning personal experiences from those who sell sex through the Internet. [translated title] Supervisor: Lars B Ohlsson Advertisement on the Internet is getting more frequent and the prostitution business is no exception. Selling sex is a much-debated subject in Sweden and it is a very polarizing debate

The Cognitive Activation Theory of Stress (CATS) suggests that the cognitive appraisal of a stressor determines whether a psychological and physiological stress response will take place. Coping is hence equated to positive outcome expectancy, i.e. the perceived ability to handle the stressful situation with a positive outcome. A short, temporary stress response can provide learning (train) and pre

Purpose: The purpose of this study was to investigate plasma levels of Heparin Binding Protein (HBP) in patients with induced hypothermia after cardiac arrest (CA) and study any correlation to severity of organ failure and neurological outcome. Methods: This study included 84 consecutive patients with CA of mixed origin treated with hypothermia. Plasma samples from 7 different time points during t

Uppsatsen behandlar pantsättning av hyra. Syftet med uppsatsen är att undersöka den rättsliga innebörden av en sådan pantsättning. Vid pantsättningen är de relevanta aktörerna naturligtvis pantsättaren och panthavaren men även hyresgästerna i rollen som sekundogäldenärer. Pantsättning regleras i handelsbalken, men regleringen är föråldrad och saknar större praktisk betydelse. Lagstiftning med releIn this the paper the legal implications of a pledge (Sw. pantsättning) over income from rent from real property under Swedish law are examined. A pledge cannot be clearly distinguished from a charge under Swedish law. The relevant parties are the pledgor, the pledgee and the tenants. The Swedish Commercial Code includes provisions on pledges but the provisions are out of date and therefore obsole

I denna uppsats diskuteras översättningsteoretiska aspekter i en facklitterär text av Alessandra Ponte, avsedd för publicering i tidskriften Glänta. Uppsatsen inleds med en kort presentation av uppsatsen och dess syfte och metod, följt av en längre introduktion av källtexten och dess författare. Den första stora delen av uppsatsen utgörs av en analys av källtexten, som genomförs med stöd av framfö

Inom ett demokratiskt samhälle är likhet inför lagen en av de viktigaste principerna. Men är den möjligt att uppfylla i praktiken? Går det överhuvudtaget att behandla människor lika trots att vi ständigt delar in varandra i olika kategorier? I Sverige idag tilldelas alla barn ett juridiskt kön redan vid födseln. Beroende på om barnet anses vara en flicka eller en pojke följer sedan helt olika förvEquality before the law is one of the most important principles within a democratic society. But can it be put into practice? Is it at all possible to treat people equally in a society where we constantly divide each other into different categories? Today in Sweden, all children are assigned a legal sex at birth. We have different expectations on what qualities a child is supposed to have dependin

I och med införande av 1920 års giftorättsbalk gavs mannen och hustrun en mer likvärdig ställning i äktenskapet då mannens dominans över kvinnan och boets ekonomiska delar bröts. Principen om att var och en av makarna äger sin egendom och svarar för sina skulder infördes och giftorätten kunde likställas med en latent rätt till del av den andra makes egendom. Synen på äktenskapet förändrades under The introduction of the 1920 Marriage Code created a more equal marriage, as the husband’s dominance over the wife and their shared marital estate was dissolved. A new principle was created to replace the old system. This entailed each of the spouses to own their own property and to be responsible for their own debts. The new systems main principal was that the property between husband and wife sh

Efterfrågan efter hushållsarbete har ökat i Europa sedan 1990-talet på grund av minskande välfärdstjänster, ökade krav på prestation på arbetsmarknaden och bättre ekonomiska förutsättningar att betala för hushållsarbete. Dessutom uppfyller det fria flödet av arbetskraft inom EU och EES-området efterfrågan eftersom arbetskraft från fattigare områden blir tillgänglig för hushållen i länder med bättrThe demand for domestic work has increased in Europe since the 1990´s due to decreasing welfare services, increasing demands for performance in the labour market and financial ability to pay for domestic work. In addition, the free flow of labour within the European Union and the EEA-area meets these demands when labour force from the poorer areas become available for households in countries with

Background: Routine oxygen therapy has for a long time been used as part of the standard treatment for myocardial infarction (MI), despite a lack of randomized controlled trials (RCT) to support the use. A recent Cochrane review on oxygen treatment for normoxic MI patients found no evidence supporting the use, rather the trend pointed towards possible harm for oxygen. The SOCCER-study (Supplementa

Water that flows through a landfill brings pollution to the groundwater and the polluted water is called leachate. This polluted water has to be treated due to environmental law to prevent damage in nature and to human health. In this thesis, a new approach to detect the streaks of leachate has been developed. This new method looks at the composition of the dominating cations (positive ions) adsor

This thesis is a pilot study for cross-disciplinary analysis with the aim to compare the prerequisites for sustainable harvesting of forest residues/fuels in southern and northern Sweden from both environmental and societal perspectives. It has three main focus areas: (A) Potential to produce forest fuels; (B) Effects on the nutrient budget; and (C) Practical aspects and attitudes within the fores

This paper studies whether Nordic firms can improve their performance by acquiring firms within the BRIC countries. The BRIC countries has undergone several structural changes and experienced a rapid economic growth during the recent years, which has gained them a lot of attention from the rest of the economical world. However, few scholars have studied acquisition conducted within the BRIC countr

The purpose of this research paper is to analyze the change in the likelihood of M&A activity (dependent variable) in a European and a Latin American cluster due to changes in independent variables,demonstrating the ability of macroeconomic (GDP per capita, exchange rate, and commodity price) and firm-specific factors (Leverage ratio, cash reserve ratio, and company size) to influence business

The essay deals with the the right to take industrial action against an employer who is bound by foreign collective agreements. It also deals with other methods and practices to combat low wage competition. The practice of taking industrial action against a foreign employer who is already bound by a collective agreement has mainly been used as a method of combatting low wage competition. The probl

China’s economy has for more than 30 years experienced constant rapid growth. The growth miracle has largely been attributed to export, but in recent years the growth strategy has been changed. The new ambition is to go from “Made in China” to “Innovated in China”. This study investigates the input channels that create innovation in China, and panel data analysis is used to analyse which factors c