Sökresultat

Digitalisering av ekonomin och nya digitala affärsmodeller har skapat utmaningar för det internationella skattesystemet. Organisationen för ekonomiskt samarbete och utveckling, OECD, har under de senaste åren arbetat med att ta fram förslag som kan hantera problematiken. Beskattningen av ett företag sker baserat på i vilken stat som företaget har hemvist. Enligt den nuvarande regleringen av fast dThe digitalisation of the economy has resulted in new business models that pose substantial tax challenges for the international tax system. The Organisation for Economic Co-operation and Development, OECD, has published various reports and proposals on how to address these challenges. Under the current system enterprises are taxed based on residency. However, another state may tax an enterprise i

Value chains have been an established concept in economics and business since 1985 when it was coined by Professor Michael E. Porter. Porter used value chains to explain value creating activities within companies where each activity is an important link in a larger chain which generates value and competitive advantages for companies. By overviewing its value chain, each company can streamline and

Trafikverket ansvarar för data om Sveriges vägnät. Vägnätet och dess egenskaper lagras i NVDB, nationell vägdatabas. Trafikverket levererar, tar emot och presenterar stora mängder data och har flertalet avtal med företag och andra myndigheter. Vägdata har ett stort användningsområde innefattande referenssystem för vägnätsanknuten information, planering av drift och underhåll, planering för trafiksTrafikverket, the Swedish Transport Administration, is responsible for data on Swedish roads. The road data are stored in “NVDB”, national road database. Trafikverket delivers, receives and presents large amounts of data. They have several contracts with companies and other agencies for data exchange. Road data has a wide area of use, including as reference system for road-related information, pla

This report aims at finding methods for reducing the errors in district heating load forecasts by suggesting a method for online correction of the base forecast. Online correction is generally carried out by utilizing patterns in the historic prediction errors. Traditionally the correction has been made using a correction method detailed by a few governing parameters. Values for these parameters a

The thesis aims to explore what influences the Danish consumers when choosing food distribution channels in 2020 and further to test if current theories of consumers’ channel choice can be applied in the year of 2020. The thesis takes on a qualitative approach with mathematical principles and employs the Delphi Method as the primary method to collect data. To conduct the empirical analysis a desk

One of the characteristic features of Indian society is its complex caste system which ranks people into hereditary groups. Most importantly, the foundation of caste association was based on the occupation of each group. And the lowest group within this system have historically been excluded and exploited due to their assigned caste-based occupations. Despite implementing affirmative action polici

Andelen svenska företag som på ett eller annat sätt har kontakter med Kina har på senare år ökat kraftigt. För många av dessa företag medför detta många immaterialrättsliga överväganden då Kina internationellt är ökänt för många fall av immaterialrättsliga intrång. I 1883 års Pariskonvention om industriellt rättsskydd nämns nyttighetsmodellen (svensk benämning är bruksmodell) som ett av de föremå

Projektplan. Ett byggprojekt kräver att man har tillstånd till att bygga. För att få det tillståndet ansöker man om bland annat bygglov och bygganmälan. Det krävs när man ska göra nybygge och tillbyggnad. Bygglovet behandlar idag bla områdes regler enligt detaljplan och miljöregler. Medans bygganmälan behandlar det tekniska aspekterna. Hur kommer dessa två handlingar att påverkas efter det att lag

The aim of the paper is to illustrate the role of commodity price fluctuations in business cycles in three countries - the United Kingdom, the United States and Sweden. The study examines data between 1993 (Q3) – 2011(Q2). The countries in this paper represent differences in economic structure – Sweden is primarily an economy characterized by the manufacturing of goods, the United Kingdom represen

Popular Abstract in Swedish Det första målet med detta arbete är att beskriva och diskutera järnålderssamhällets utveckling i Skåne. Det andra målet är att diskutera förhållandet mellan Skåne och angränsande områden. Järnålderssamhället var hierarkiskt uppbyggt och styrdes av olika typer av ledare, vanligen hövdingar eller kungar. Olika sociala grupper verkade i samhället för att bibehålla och utThe first purpose of this dissertation is to describe and discuss the development of the Iron Age society in Scania. The second purpose is to discuss the relations between Scania and the neighbouring areas. The Iron Age society was hierarchical and ruled by different types of leaders, usually cheiftains or kings. To maintain and develop the social system different social groups acted in society.

Popular Abstract in Swedish Ämnet för avhandlingen är verbets morfologiska och stilistiska variation i den grekiska versromanen Erotokritos, ett av de främsta exemplen på den kretensiska renässansdiktningen. Undersökningen utgår från de i dikten förekommande verbformernas morfologiska variation, både vad avser stammar, ändelser och augment. Undersökningen koncentreras på de imperfektiva verbformerThe aim of the present study is to examine the polytypia (morphological variation) and semantic differentiations of the verb in Vitsentzos Kornaros' Erotokritos, to understand how these shape poetic style. We examine the stems and the endings in the imperfective active forms. Moreover, we investigate the augmented forms because at an early stage we found that Kornaros employs a degree of poetic li

With the increased pressure and challenges of economic, environmental, and social character, the need for innovations (including both thegeneration and adoption of innovations) that can be implemented in supply chains increases. A number of novel concepts focusing onintelligent logistics and packaging systems are being developed and tested in the food industry, all over the world. Several of theseWith the increased pressure and challenges of economic, environmental, and social character, the need for innovations (including both the generation and adoption of innovations) that can be implemented in supply chains increases. A number of novel concepts focusing on intelligent logistics and packaging systems are being developed and tested in the food industry, all over the world. Several of the

The development of newer glucose-lowering drugs for the treatment of type 2 diabetes in recent years, such as the SGLT-2 inhibitors and GLP-1 receptor agonists/analogues with well-documented clinical benefits from large trials, has influenced international guidelines. These drugs are able to reduce both macro- and microvascular events in patients with type 2 diabetes and to prevent worsening of di

There is a continuous search for reliable, robust, easy to use, portable and cost effective analytical tools with applications in food industry, biomedicine, environmental monitoring and homeland security. The main focus of this thesis is the development of electrochemical (bio)sensors and bioanalysis systems (to be applied in two major fields of interest: food & beverage industry and biomedic

Non-genetic inheritance, e.g. transgenerational epigenetic effects, has received increasing interest in recent years, particularly in plants. However, most studies have involved a few model species and relatively little is known about wild species in these respects. We investigated transgenerational induced resistance to infection by the devastating oomycete Phytophthora infestans in Solanum physa

The removal of lysozyme adsorbed to a hydrophobic surface by a non-ionic surfactant, C12E5, was investigated using in situ ellipsometry. Both the adsorption and removal of protein were studied at different protein and surfactant concentrations. The surfaces used were methylated silica surfaces and the experiments were carried out at pH 5.6 in 0.01 M NaCl solution. The adsorption isotherm of lysozy