De perspektiv av blankningslagstiftningen som kommer att lyftas fram i uppsatsen är inte enbart de nationella utan även de europeiska. Den europeiska harmoniseringen har inte uppnått så stora resultat på det skatterättsliga området, vilket beror på den starka suveräniteten som funnits historiskt när det gäller ländernas egna skattesystem. Fokus kommer i huvudsak att ligga på de skatterättsliga effThe perspectives of short-selling rules that will be highlighted in the paper are not only national but also European. The European harmonization has not achieved such great results in the tax area, which is due to the strong sovereignty that existed historically in terms of countries own tax system. The focus will mainly be on the fiscal impact of the phenomenon of short selling, but also the civ

Many studies have over the years utilized gravity models derived from trade theories to investigate how various factors affect trade in agricultural goods. Although technological improvements could be considered in such models, few studies have considered this topic in depth, leaving a void to fill. To partly fill this void, this study has chosen the silk sector to analyze the impact of technologi

Carbon emissions have recently been put under the spotlight since it is widely accepted that global warming is caused by the emission of greenhouse gases, of which carbon dioxide is the main component. One of the fastest rising sources of emissions from carbon emissions is the transport sector, with emissions often rising faster than the GDP growth rates of developing countries. The estimated shar

Vi har undersökt ifall myten om mödomshinnan lever kvar bland ungdomar. Efter att ha gjort en enkätundersökning bland gymnasieelever kan vi konstatera att den gör det. Syftet har varit att undersöka hur man kan förändra ungdomars föreställningar med hjälp av kommunikation. Vi har intervjuat olika aktörer inom hälsokommunikation för att bredda våra kunskaper i ämnet. Därefter har vi gett förslag påWe have examined whether the myth surrounding the hymen still exists in the minds of adolescents. After a survey amongst high school students we can establish that it does. The purpose has been to investigate how one can change adolescents’ ideas through communication. We have interviewed people involved in health communication to broaden our knowledge. We have thereafter suggested a couple of com

The purpose of the study is to examine whether the group therapy, KIV (Kvinnor i Väntan ‘Women waiting’) improved the mental health and the symptoms of PTSD for six female asylum seekers. The hypothesis for the investigation was that the participation in the group therapy would lead to improved mental health and decrease of PTSD symptoms. The experimental group was compared to a control-group cons

This thesis investigates what kind of inequality the world is concerned about today and compares traditional and new measures of inequality to see how these measures relate to current views on fairness and justice. The analysis is based on different theories of justice and measurement princi- ples, and the relationship between each measure and the theory is investigated. Latin America and the

This paper takes it starting point in a prejudice sentence from Regeringsrätten in 2010. The prejudice states that socially corrosive behaviour (socialt nedbrytande beteende) that can be viewed as a symptom of a psychiatric disability, e g ADHD and disability in the austism-spectra, not can be used to define socially corrosive behaviour in the meaning of 3 § LVU. From that starting point this pape

What does the man that's been described as the founder of the modern Japan think of the West during the industrialisation? Why did he struggle so much for changes to occur in Japan as well? By examining Yukichi Fukuzawa's autobiography these questions are taken up and attempted to be answered.

Lärlingsutbildningen har sedan flera år tillbaka bedömts som ett bra verktyg för att få ungdomar att lära ett yrke. Genom utbildningen ger det praktiska arbetet ett medvetet förhållningssätt hur tillverkningen ska genomföras för att nå den slutliga produkten. Tack vare lärlingsutbildningen utvecklas on-­‐the-­‐job training, dvs. den process som ökar kunskapen, produktiviteten och arbetslivserfaren

En stor andel av dagens elektriska maskiner använder så kallade laminatbaserade magnetiska flödesledare. Denna metod begränsar i stor utsträckning utformningen av dessa flödesledare. Konstruktionen resulterar också i relativt stora effekt-förluster. Avdelningen för Industriell Produktion driver därför i samarbete med Magnetic Components Sweden AB (MagComp) ett projekt där dessa laminerade flödesle

Syftet med denna studie var att se hur anställda ser på kvinnligt och manligt ledarskap och huruvida det stämmer överens med litteratur och forskning i ämnet. Jag genomförde en kvantitativ undersökning med hjälp av en egen utformad webbenkät som distribuerades. I enkäten ingick tre skalor som var: prestationsfrämjande, teamkänsla och nytänkande. Dessa tre skalor var uppbyggda på sammanlagt 52 stycThe main aim of this study was to get a better insight of how employees think of leadership between men and women and whether or not it agrees with science and literature. I conducted a quantitative study, with the help of a custom designed survey that was handed out. The survey concluded three scales: performance, team spirit and innovation. The three of them were constructed with 52 questions,

Adult literacy is often taken for granted in industrialized countries. Developing countries still struggles with a large portion of their population not being able to read or taking active part in the productive sector. The African continent have the highest numbers of illiteracy. The aim of this thesis is to look at the factors contributing to this fact and investigate which factors determinates

This thesis deals with regional convergence and the spatial dynamics of regional incomes in the enlarged EU. The aim is to build on prior work in the field, to investigate convergence dynamics of regions in the newest EU member states and to look at the importance of country and spatial effects in the convergence process. Examining per-capita income growth among 1309 NUTS 3-regions across the EU o

This master thesis is a part of the research project named TESSPA which is carried out at the department of Industrial Production at Lund Institute of Technology. The purpose of this research project is to develop a work methodology and an IT - support to identify different options of production development in order to make production companies more efficient and competitive. Within the TESSPA - p

This master thesis has been carried out as a part of the research project TESSPA, with commission from the department of Industrial Production at Lund University. The purpose is to further develop and verify a method o calculate the process cost at smaller companies with discrete part manufacturing and to identify improvement- and development potential. The work has been carried out in cooperation

Intra-regional migration in Latin America is an increasing phenomenon. Many interregional agreements and treaties are being consolidated in the region; however, there are many cases of irregular migration, which leads the migrant worker to be undocumented in the country of destination. The main problem experienced by these undocumented migrant workers is therefore the discrimination experienced by

Rhinosinusitis is the fifth most common diagnosis for which antibiotics are prescribed- but it is often done in vain. Currently, the only way to fully determine whether or not such treatment is actually needed is an invasive procedure. In order to spare patients from the discomfort that it would involve, this essential step is often skipped and instead, antibiotics are prescribed regardless. Using

Uppsatsen ämnar behandla vilka civilrättsliga följder ett brott mot ett avtal, som på något sätt styr processen i ett skiljeförfarande, kan få. En anledning till att allt fler näringsidkare väljer att lösa sina tvister i ett skiljeförfarande beror antagligen på att möjligheterna att kontrollera processen är större i jämförelse med ett motsvarande förfarande i allmän domstol. Det kan handla om att This essay examines which consequence a breach of contract aimed at dictating the process in arbitration can have under civil law. One of the reasons why more businesses choose to solve their disputes in arbitration proceedings probably depends on the fact that their possibilities to influence this process is greater in comparison to an equal process undertaken in general court. The parties might

This master’s degree project, carried out within 20 weeks of the spring term 2012 within Lund University’s School of Industrial Design was started with an unconventional topic of sexual health and design which quickly specified itself into Sexual health and Adolescence. The view point of the research was focused on Finnish society and its youth. Trough professional literature, interviews and discu