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It is evident that the scope of the VAT exemption of insurance transactions is rather unclear, thus creating many “grey zones” and an atmosphere of legal uncertainty within the EU. This Thesis aims to present and clarify the rules governing the scope of the VAT exemption for “insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents” as

Sammanfattning Rapporten utgör en brandteknisk riskvärdering av Sveaplan köpcentrum och är framtagen i studiesyfte i kursen VBR054, Brandteknisk Riskvärdering, på brandingenjörsprogrammet vid Lunds Tekniska Högskola. Anläggningen omfattar cirka 8700 m2 och består av diverse butiker samt en enklare restaurang. Vid platsbesöket stod två lokaler tomma och då information gällande framtida hyresgäster Abstract The main purpose of the report is to examine the egress safety at Sveaplan köpcentrum in Eskilstuna in case of fire. Sveaplan köpcentrum is a shopping mall with different kinds of shops and a restaurant. When visiting the shopping centre two of the compartments were empty and two fictitious companies were therefore pursued. Three different fire scenarios were analyzed and simulated in th

Statistics indicate that people born abroad or people with parents born abroad have less opportunity to break into the Swedish labor market. An explanation for this is structural discrimination and to counterbalance this legislation on discrimination can be used. The Swedish Discrimination Act contains, in addition to the prohibition of discrimination, active measures such as affirmative action on

The paper explores the relevance of the WTO non-discrimination undertaking in income taxation. Particularly, the national treatment obligation and the prohibition of export subsidies are analyzed. The paper tests adequacy of the WTO case law in the light of the income tax theory and concludes that the WTO jurisprudential standards are not entirely suited to deal with subsidies provided through inc

Different treatment of investment fund has a result of double taxation or non-taxation. The Court of Justice of the European Union has stated that in principle, juridical double taxation is not in itself unlawful, as there is no obligation for Member States to adapt their own tax systems to the different systems of tax of other Member States in order to eliminate the double taxation arising from t

This thesis is a project developed with Kulturen Museum in Lund for the documentation of a wooden building from the end of the 18th century. The technology applied is 3D laser scanning. The project wanted to answer several theoretical questions through the study and to conduct a practical case analysis, which lead to the production of a 3D textured model of part of the building. The work has been

Syftet med studien är att utforska hur personer hanterar sin självpresentation på sociala nätverkssidor. Fokus ligger på hur användare förhåller sig till en heterogen publik samt hur sociala normer och det upplevda risktagandet påverkar beteendet och självpresentationen på olika digitala forum. Studien har utförts med hjälp av en kvalitativ metod och empirin består av tre fokusgruppintervjuer med

Due to various reasons like globalization and conflicts many countries are experiencing high levels of in-and outmigration. Strongly increased diversified migration has evoked a multiple reactions from the receiving societies. On the one hand, civil societies may respond positively and openly towards immigrants, but on the other hand, there have been significant changes in public and political att

Polismän i Sverige är utrustade med en laga befogenhet att använda våld för att fullgöra de uppgifter och mål som för polisens räkning ställs upp i lag, så som att beivra brott och skydda allmänheten. Härmed krävs bland annat att våldet är proportionerligt och försvarligt i förhållande till dess syfte för att det ska anses tillåtet. Vidare tillkommer en nödvärnsrätt för alla individer, och således

EU:s lagstiftningskompetens på arbetsrättens område - från Rom till Lissabon beskriver, ur ett historiskt perspektiv, hur arbetsrätten har införlivats i EU-rätten. I uppsatsen görs en analys av vad detta har inneburit och vad det kan tänkas innebära för framtiden. För ändamålet har alla genom tiderna gällande fördrag undersökts, tillsammans med ett urval av EU-domstolens avgöranden. Doktrinen har The EU’s Legislative Competence in the Field of Labour Law - from Rome to Lisbon describes, from a historical perspective, how labour law has become a part of EU law. The thesis contains an analysis of what the impact of this has been and what it is going to be in the future. For this purpose, every Treaty that has been in force during the history of the EU has been examined, together with a selec

Det övergripande syftet med denna uppsats är att redogöra för den svenska rättens överensstämmelse med EU-rätten avseende sjukfrånvarande arbetstagares rätt till årlig betald semester. En av arbetstagarnas grundläggande sociala rättigheter är nämligen rätten till årlig betald semester som slås fast i rättsakter som härrör från FN, ILO, Europarådet och EU. Rätten till årlig betald semester utgör ävThe overall purpose of this paper is to analyze if Swedish regulations are consistent with EU law in regards of workers being absent from work due to illness and their right to annual leave with pay. The right to paid annual leave is one of the fundamental social rights of workers and is enshrined in legislation arising from the UN, ILO, Council of Europe and the EU. The right to paid annual leave

This thesis aims to investigate if Moody’s is more accurate than logistic regression and the Merton model in predicting default by firms issuing corporate debt after the financial crisis. This is achieved by comparing the Expected Default Probabilities (EDPs) in Moody’s migration table published in their annual default study reports against the calculated EDPs from logistic regression and the Mert

Den svenska narkotikapolitiken har sedan den andra halvan av 1900-talet varit föremål för en aktiv debatt. Det fastslagna målet för denna politik har varit ett narkotikafritt samhälle. För att uppnå detta mål har flera åtgärder vidtagits. En av dessa åtgärder var kriminaliseringen av eget bruk som skedde 1988 med en påföljande straffskärpning 1993. Denna uppsats behandlar den svenska narkotikalaDuring the past 50 years, the Swedish drug policy has been hotly debated. The main objective of the policy is to create a drug-free society. Several measures have been taken to achieve this objective. One of these measures was the criminalization of personal consumption of drugs, which occurred in 1988, and the subsequent increase in the severity of the penalty in 1993. This thesis deals with th

This thesis is about combining three archaeological themes; the interpretation of grave contexts, social identities and Iron Age jewellery has been given a place here. The aim was to discern which meanings and functions that can be connected to Migration Period bracteates in graves, and if so how they manifest in the context. Bracteates, small pendants dated to the Migration and Vendel periods, ha

The aim of this Master's thesis is to construct an algorithm that nds the optimal credit limit for an individual credit card holder. It should be optimal in the sense that the algorithm suggests the lowest credit limit required for reaching the business goal of generating "X SEK within d days after limit raise" for the issuer of the credit card. This is achieved in three stages. Firs

Syftet med denna uppsats är att utreda hur en förändring av det solidariska ansvaret för ungdomar hade överensstämt med skadeståndets övergripande funktioner. Anledningen till denna utredning är att Kronofogdemyndigheten och Barnombudsmannen påtalat att ungdomar i omfattande utsträckning drabbas negativt av att åläggas solidariskt skadeståndsansvar, och att en förändring av det solidariska ansvareThe purpose of this paper is to investigate how a change of joint responsibility for youths would correlate with the overall functions of tort law. The reason a change might be considered lies in a paper written by Kronofogdemyndigheten (Swedish state enforcement agency) and Barnombudsmannen (children's ombudsman) pointing out the negative economic effects the joint and several liability impos

This work describes the Nanoimprint lithography (NIL) applications of metal assisted chemical etching (MaCE) of silicon. One of the main goals of this project is to fabricate NIL stamp using IPS/STU NIL technique in combination with metal assisted chemical etching (MaCE) of Si process. The IPS/STU NIL technique has been used to form Au nanostructures for performing MaCE process. Electron beam lit

This study focuses on establishing the existence of volatility spillover effects between stock indices that represent developed and emerging markets. We employ a CGARCH(1,1) model, which distinguishes between the short-term (transitory) and long-term (permanent) conditional variance, allowing us to simultaneously examine the time trends of changes in volatility and spillover effects between develo

Ledstjärnan inom svensk miljörätt är att förebygga skador på människor och miljö i så stor utsträckning det är rimligt och möjligt. Utöver dessa preventiva regler finns även reparativa krav som aktualiseras först när en skada på miljön redan skett. Dessa reparativa krav grundar sig i ”principen om att förorenaren ska betala” vilket innebär att den som har orsakat en skada på miljön är ansvarig förThe main purpose of the Swedish Environmental Code is to prevent damage on the environment. In addition to this the Code also contains restorative requirements that apply only when an environmental damage has already occurred. These reparative claims are based on the so called ”Polluter Pays Principle” which states that the one who caused the damage to the environment is liable for the restorative

2010 års straffrätts reform initierades som en reaktion på att straffen för de grövsta formerna av misshandel endast dömdes ut i den nedre fjärdedelen av straffskalan. Reformen medförde bl.a. att straffskalan för grov misshandel i 3 kap. 6 § delades upp i två stycken, där andra stycket med en strängare straffskala på fyra till tio år skulle vara tillämplig för synnerligen grova fall. De grövsta faThe criminal reform of 2010 was initiated as a reaction to sentencing levels being concentrated to the lower quarter of the range of punishment for serious cases of assaults. The reform led to the division of the range of punishment for aggravated assault in chapter 3 article 6, to two separate subsections. The second subsection would apply a range of punishment between four to ten years applicabl