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En utökning av EU:s medlemsstaters nationella koncernbeskattningssystem till att även inkludera gränsöverskridande aktiviteter har under en lång tid varit uppe för debatt inom den Europeiska Unionen. Den Europeiska Kommissionen har presenterat kommunikationer och utkast till direktiv som syftar till att harmonisera de nationella reglerna på området, framförallt i förhållande till utjämning av förlThe extension of Member States domestic group taxation schemes to also involve cross-border activities has for long been debated within the European Union. The European Commission has put forward various communications and draft directives in order to harmonize the national laws in that area, in particular in relation to relief of losses occurred at a subsidiary resident in a state other than its

Tea Party-rörelsen har sedan den bildades år 2009 fått stor medial uppmärksamhet och dess inflytande över det amerikanska politiska klimatet har varit mycket påtaglig. Vårt intresse av att studera rörelsen grundar sig främst på dess starka värderingar och åsikter, samt dess färgstärka företrädare. Ett välkänt faktum gällande Tea Party-rörelsen är den hårda kritik de riktar mot president Obama och

The European Spallation Source, ESS, is a joint collaboration of 17 European countries, where the world’s most powerful neutron source will be built for future research within a vast variety of fields. In order to deliver the highly energetic neutrons, protons are accelerated to energies in the GeV range and then collided with a spallation target. This acceleration process requires superconducting

Det allmänna preferenssystemet GSP är ett av EU: s viktigaste unilaterala handelsavtal som ingås med utvecklingsländer. För att gynnas av behandlingen måste länderna uppfylla särskilda kriterier. Ett av villkoren är ratificering och effektiv implementering av ett antal internationella konventioner om mänskliga rättigheter. Bland dessa ingår Internationella arbetsorganisationens (ILO) internationelThe Generalised Scheme of Preferences (GSP) is one of the EU’s most important unilateral trade measures which grants tariff preferences to developing countries. In order to receive this preferential treatment countries are required to fulfil specific criteria. One of the conditions is the ratification and effective implementation of a number of international human rights conventions. Among these,

Social Network Games (SNGs) first appeared in Asia in the latter half of the 00s, and soon became a widespread phenomenon all over the world. In the West, US developer Zynga quickly rose to fame with their hit title FarmVille, and now enjoys a nearly monopolistic position among games on Facebook. In Japan as well, the SNG industry has grown at an exceptional pace since its birth and is predicted t

As China rises and the former glory of the U.S. hegemony slowly fades, the rest of the world is watching closely. Opinions and analyses on whether it will have a peaceful outcome or not are many and various. This study investigated contemporary Chinese foreign policy in an attempt to argue that economic objectives are too important for the Chinese Central Leadership to consider military aggression

Upptäcka gener inblandade i diabetes I många sjukdomar, så som diabetes, spelar människans gener en viktig roll i vem som insjuknar och hur utvecklingen sker. Därför är det viktigt att, i den mån det går, identifiera dessa gener så vid insjuknande, ge varje patient en mer specialiserad vård som kan bromsa sjukdomsförloppet. Diabetes är en metabolisk sjukdom där kroppen inte kan reglera glukoshaAbstract Aims/hypothesis Diabetes, a metabolic disease rapidly increasing worldwide, is triggered by both genetic and environmental factors. Longitudinal studies, such as the Malmö Prospective Project (MPP), give a unique opportunity to study life-long risk of developing a disease. In MPP, more than 2,000 individuals developed diabetes during a mean 25-year follow-up time. However, patients with

Background: The Company sells many of its products through external sales channels. Two important goals for the Company are to increase the sales of components and decrease the cost of sales by making the ordering processes more effective. The Company is today vending a limited number of components and products through e-commerce to the sales channels. One of these products, in this report referre

Stalaktiter och andra grottsediment har visat sig vara värdefulla verktyg för klimatrekonstruktioner. Med deras hjälp är det möjligt att rekonstruera förändringar av temperatur och nederbörd tillbaka i tiden. De är även användbara i arida områden där andra sedimenttyper sällan existerar. I den här studien undersöks en stalaktit från ”Al Hota”-grottan i norra Oman med hjälp av en petrografisk underSpeleothems and other cave sediments have proven to be valuable tools for climate reconstructions. They allow to reconstruct the changes of temperatures and precipitation over time even in arid areas where other types of sedimentary archives are scarce or even non-existent. In this study, a speleothem from Al Hota cave in northern Oman is investigated by means of petrographic interpretation and an

Education is seen as one of the key solutions to various social problems in the field of development studies. Primary education particularly lays the basis of forming knowledge and ability to access higher levels of other social activities. As the second of Millennium Development Goals,universalizing primary education is attracting significant attention among the international world. One of the ma

Talk about work traditionally has meant an interruption of the finer, more bacchanalian sensibilities. To wit, labor is laborious. But what happens when work becomes play? When play becomes work? This paper is an exploration of the seemingly incongruent marriage of work and play. Often seen as frivolous and disorderly, play is not simply the terrain of toddlers; it is pervasive, for adults play to

In Danish political and academic circles a high voter turnout among ethnic minorities is seen as a sign of successful integration. The Vietnamese are considered one of the best integrated ethnic groups in Denmark. However, among the most important minority groups in Denmark, the Vietnamese has the lowest voter turnout of all. The low voter turnout challenges the explanatory capabilities of institu

The purpose of this study was to examine ten women's experiences of negative sanctions for entering into a love-marriage, especially the negative sanction of reduced kin-support, and in which way this can be perceived to be of significance when it comes to women's capability to manage the challenges experienced in married life. This has been done by applying a qualitative research strategy

Humans often seem to behave in ways that stand in contrast to their long-term preferences. Even though people want to save more and eat healthier, there is evidence suggesting as if the opposite happens. Savings rates have dropped significantly in the past decades. The prevalence of obesity, as well as the average body-mass-index, have risen considerably over the past decades. Time preference has

Using the methodology introduced by Campbell et al. (2001), we decompose and evaluate the historical volatility patterns of the Swedish stock market in the time period 1985 - 2012. The volatility at all component levels, including idiosyncratic risk, appear to be fairly stable throughout the sample, with the exception of temporary dramatic increases during periods of economic distress. As opposed

Background Supply chains in low margin, high innovation speed industries with strong customers generate a highly competitive environment. The conditions for such environment are continuously changing and put high demands on its actors. FlatFrog is a case company, which was founded in 2007 and develops a unique touch technology targeting a wide range of screens sizes and applications. External capi

This report is the result of a masters project conducted at the Division of Structural Mechanics at Lund University. The purpose of the project was to integrate a FEM mesh generator with the Python version of the code library CALFEM and improve the mesh visualisation capabilities of said library. This report describes how the mesher software Gmsh and the visualisation library visvis were integrate

The concept of sue and labour had existed in marine insurance from almost 400 years ago. Although this concept is a venerable concept but it is still alive and flourishing in the field of marine insurance law. The principles of sue and labour embodied in the statute and contemporary forms of marine insurance policies and according to these principles the assured must take reasonable measures to a