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The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. The second chapter of the thesis presents an
The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art.13 of the VAT Directive and related rules and assess in specific whether the Court’s interposition has been successful in dealing with problems arising from it, or whether more fun
I denna studie analyseras begreppet mobbning mot bakgrund av elevers beskrivningar. Målet med studien är att lyfta fram elevers tankar och idéer om mobbning i skolan. Samtal har förts i enskilda intervjuer och fokusgrupper med elever i årskurs nio i en grundskola i Skåne. I analysen tas utgångspunkt i konstruktivistisk och interaktionistisk teori i dialog med elevernas tal. Deltagarnas ord och ut
Media har tidigare konsumerats genom tv, bio, hyrfilm radio osv. Konsumenten har fått köpa film och musik i butik eller titta på tv och lyssna på radio. Med Internets framfart har denna traditionella mediakonsumption fått konkurens. I dag konsumeras media alltmer via internet genom playtjänster och liknande mediastreamingtjänster. Studiens syfte är att bidra med kunskap om kritiska framgångsfaktor
It is common for Italian women hire domestic workers, often migrants, informally without contracts or contracts which reflects some hours and not the reality. As the country gives a high statistical number of Italian female unemployment the interest in the subject was born. The aim of the research is to get knowledge if the “living law” reflects the “juristic law” among six Italian women with dome
Recent years increase in biofuel production is contributing to the aim of reducing use of fossil fuels. The increase has, however, led to controversies due to effects on ecological and social aspects of sustainability. In 2010 the EU Renewable Energy Directive (EU-RED) was developed. The EU-RED intends to promote the use of energy from renewable sources, including renewable energy for the transpor
Vad innebär det ökade personliga ansvaret för den egna pensionen? Det är en fråga som intresserar många svenskar efter införandet av premiepensionssystemet år 2000. Den här uppsatsen handlar om de könsbetingade beteendestrukturer som kan ha betydelse för den enskildes slutpension. Genom att analysera det svenska premiepensionssystemet avser uppsatsen ge svar på huruvida det finns en skillnad i avk
Syftet med min uppsats är att ta reda på hur unga människor motiveras till att arbeta ideellt och hur de resonerar kring det. För att göra det ska jag utgå ifrån mina informanters berättelser. Dessa motiveringar kan skilja sig mycket ifrån varandra. Dock är det intressant att se om det finns några mönster som kan öka förståelsen för valet till engagemang. Jag vill också ta reda på om motiveringar
I denna uppsats analyseras hur de amerikanska filmerna "The 300 Spartans" (1962) och "300" (2006) representerar historien om slaget vid Thermopyle. Med teoretisk utgångspunkt i historiebruk, historiemedvetande, identitet och orientalism studeras användningen av historia, representationerna av grupperna perser och spartaner/greker samt kopplingen till filmernas tillkomsttid. Und
This paper describes the development of software for calculating third party risk in the vicinity of Swedish airports. The paper describes the development and functionality of the software in text format. Further development is discussed by the possible implementation of the lasso method for investigating aircraft specific risk factors. This paper investigates these risk factors to identify airpor
With increasing model complexity, sampling from the posterior distribution in a Bayesian context becomes challenging. The reason might be that the likelihood function is analytically unavailable or computationally costly to evaluate. In this thesis a fairly new scheme called approximate Bayesian computation is studied which, through simulations from the likelihood function, approximately simulates
I uppsatsen analyseras och jämförs föreställningar om grammatik och grammatikundervisning i gymnasieskolans språkämnen, mot bakgrund av de nyligen introducerade ämnesplanerna i Gy2011. Syftet är att undersöka och diskutera grammatikundervisningen i stort, samt att jämföra hur de olika språkämnena och skolans olika aktörer förhåller sig till varandra i synen på grammatik. Det analyserade materialet
The purpose of the present study has been to explore artists and their life-choices in and works of today, how to lead a life and how to make a profession count. The allembracing research question is: “What does an artist’s life look like in today’s society?”. The study looks at the reason that they have chosen their profession and the possibilities in promoting themselves and how they survive bot
Orphans and abandoned children have been a prominent motif in literature for centuries. In modern times, one of the most famous orphan stories is J.K. Rowling’s book series about Harry Potter, who is an orphaned wizard. The aim of the following essay is to show how three orphan characters are characterized in Rowling’s book Harry Potter and The Philosopher’s Stone, namely Harry Potter, Voldemort a
I takt med att de finansiella marknadernas omfång och betydelse har ökat, har allmänhetens intresse för de finansiella marknaderna också ökat. Idag omsätter den svenska värdepappersmarknader flera miljarder kronor och ger upphov till ett växande informationsflöde. En anledning till det stora intresset för värde-pappersmarknader är bland annat att det internationella inslaget har ökat kraf-tigt. MyAs the financial markets grow and their importance increases, so has public interest. The financial markets in Sweden have a turnover of several billion Swedish kronor which goes some way to explain the current interest. Other reasons for the increasing public interest are the expanding transnational trade and the rapid evolution of trade technology. Illegal insider trading (insider dealing) is
The focus of this paper is the dialectal usage and divergence of the Japanese verb kuru ‘to come’ found in Kyushu, Okinawa, Toyama, Ishikawa, northern Gifu and Shimane. In said areas kuru is used in the same way as the verb iku ‘to go’ in standard Japanese. A survey concerning this aspect of the different dialects has been carried out. The results are examined to find possible differences between
The purpose of this thesis is to develop a theoretical framework that enables a company to design an appropriate channel strategy, to handle communication between the company and its end customers. Methodology: The approach for this master thesis can be described as a combination of an exploratory and problem solving study. It started with a literature study, and the knowledge and inspiration led
This thesis investigates the possible positive effects a Lean study of the, planning, production and development of products, may have on a company’s product realisation process. In an environment where a company needs to satisfy a customer demand for both standard and customised products will induce a wide product range. This can induce a lot of wasteful activities and puts pressure on the produc
Obsolete Furniture is a furniture line designed by Karl-Johan Hjerling as a part of his master thesis in industrial design at LTH. The project was made with and for ACNE, a Swedish fashion house located in Stockholm. By combining ACNE’s fashion, ACNE’s architecture and the current global recession, the general theme of reintroducing old, obsolete furniture in a modernized fashion set. Inspiration
The goal of this project was to design a tool that facilitates the work with and handling of horses in Scandinavia. After reading some literature and making visits to three different horse related businesses the choice were made to look at natural horsemanship. The goal of natural horsemanship is based on mutual respect, trust, communication and understanding. The idea is that you want to give th
