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The Commission initiated, in 2002 alone, over 2300 cases of alleged infringements of EC law under the general mechanism for supranational monitoring provided for in article 226 of the EC Treaty. Most cases were terminated before the formal infringement procedure started whereas some were taken all the way to the Court of Justice for a judicial solution. One of the few theoretical accounts of the
The purpose of this research was to investigate the potentiality of the Chinese market for olive oil and to assess how accessible China is for in particular small & medium sized companies in order to take the initiative on the market. The research departs from the CAP subsidy reforming European olive oil sector with 2,5 million producers on their way to a less trade distorted and more export m
Current market trends for industrial automation are the need for customizable production, shorter time to market, and powerful global competitive pressure. Based on these trends two challenges have been identified: 1) flexible production systems and 2) integration and utilization of devices and software. Applications from both process automation, manufacturing, and robotics have been considered.
In the wake of the electronic revolution digital library has become one of the central themes concerning libraries. The present study takes up the question whether digital library can function in the same way as the conventional library. The question can obviously be posed from different perspectives, e.g. technological-, the user-, or the organizational perspective. The study investigates if (and
Information management is today a matter of great importance for every organisation. It is therefore necessary for organisations to see information and its management as a significant part of the organisation s key to success. In this essay we have chosen to study the implications of information policy and information strategy for The Nordic Council/The Nordic Council of Ministers. These two inter
The question about how the unemployment insurance should be designed is today a very interesting topic. In 2007 the Swedish government introduced an increased financial fee for members in the unemployment benefit societies. Since this the number of members in these societies has decreased dramatically. At the same time Sören Öman was appointed head of a commission whose obligation was to investiga
More and more poor people regularly receive money transfers, remittances, from family members abroad as international migration increases. But since many poor and low-income people in developing countries lack access to financial services their opportunities to achieve investment goals, and thereby improve their living conditions, are limited. This study explores the possibility of channelling rem
Vid årsskiftet 2009/2010 så trädde konfliktlösningsregeln i kraft i svensk lagstiftning. Konfliktlösningsregeln är ett tillägg i KL:s 3 kap och tar sikte på att lösa de konkurrensproblem som kan uppkomma vid offentlig säljverksamhet. Enligt den så kan stat, kommun eller landsting förbjudas att bedriva ett visst förfarande i sin säljverksamhet ifall detta snedvrider eller hämmar konkurrensen eller On the 1st of January 2010, new rules were enforced in the Swedish Competition Act (KL). The new legislation has the character of a conflict resolution rule and is based in the 3rd chapter of KL. The aim behind the rule is to solve the competition conflicts that can arise when public operators compete with private operators in open markets. The government, municipality or a county can be prohibite
Populärvetenskaplig sammanfttning: När man vill bestämma åldern på en bergart finns det flera olika metoder. En av de senaste och mest sofistikerade metoderna är den så kallade 40Ar/39Ar-metoden. En bergart är uppbyggd av flera olika mineral. Nästan alla mineral innehåller kalium (K+) i olika stora mängder. Kalium (K+) sönderfaller radioaktivt till argon (Ar) som är en ädelgas. Vid 40Ar/39Ar-daterThe traditional opinion about the Scandinavian Caledonian Mountains is that it formed in two major events; The Early Finnmarkian phase and the Later Scandian phase. However 40Ar/39Ar geochronology carried out in the Seve Nappe Complex yielded intermediate ages which rather indicates that there has been a continuous breakdown of the Baltoscandian miogeocline. As the nappes where emplaced upon the B
Titel. Mätegenskaper av frågeformulär som utvärderar psykologiska aspekter efter främre korsbandsskada: En litteraturstudie Bakgrund. Skada på främre korsbandet (engelska: Anterior Cruciate Ligament, ACL) i knäet är en vanlig skada bland idrottare. Knappt hälften återgår till sin idrott trots behandling. ACLskada kännetecknas av en instabil led och nedsatt knäfunktion. Psykologiska faktorer har
This thesis aims to explain the effect of Turkey’s accession process to the European Union on its asylum policy’s evolution. By applying two branches of new institutional theory––rational choice and social institutionalism––the thesis analyzed the Europeanization phenomenon of the European Union’s accession effect on domestic policy change. In order to do so, process tracing and document analysis
I denna uppsats kommer det skatterättsliga neutralitetsperspektivet hos fastighetstransaktioner att diskuteras och särskilt fokus kommer att ligga på stämpelskatten. De fastighetstransaktioner som tas upp är överlåtelse, bolagsförvärv och fastighetsbildning. Det moderna svenska skattesystemet bygger på nationalekonomiska teorier och de senaste 30 åren har fokus legat på att få ett effektivt skattIn this essay, the tax neutrality perspective of property transactions will be discussed and a special focus will be put on stamp duty. The real estate transactions which are covered in the essay are transfers, acquisitions and “fastighetsbildning”. The modern Swedish tax system is based on economic theories and in the last 30 years the focus has been put on getting an efficient tax system, wher
Inom svensk straffrätt är uppsåt det huvudsakliga skuldkravet för straffrättsligt ansvar. Oaktsamhetsansvar är ett outtalat undantag som fångar upp handlingar vilka, trots att de inte genomförts med flit, anses så klandervärda att de motiverar ett straff. I takt med att samhällsvärderingar utvecklas uppkommer frågan vilka skyddsintressen som värderas tillräckligt högt för att skyddas med alla medeIn Swedish criminal law intent is seen as the main culpability form and negligence is punishable only if it is specifically stated. Regarding some crimes this construction is a problem since the law give room for blameworthy but not criminalized actions. The crime rape is regulated in 6 chapter 1 § in the Swedish Penal Code. To be sentenced for rape with todays legislation, it must have been comm
Archaeobotany and GIS are closely linked with archaeology, it is hard to imagine a modern archaeological investigation without them. The two appear to complement each other. GIS links highly complex sets of data with space, and offers a range of analytical tools. Archaeobotanists look for patterns in data over time and space to interpret human behaviour. Yet GIS is underused in archaeobotany. Ther
This paper addresses the following hypothetical situation: suppose that we want to train an object detection algorithm but that only low resolution data is available. As a tentative solution to this problem, this paper suggest to first super-resolve the low resolution data to obtain higher resolution data that is then fed to the object detection algorithm. Super-resolution is a technique that take
Density based topology optimization has become an efficient way to design optimal complex structures with different goals, constraints and boundary conditions. To regularize the solution, density filters are utilized and is controlled by the length scale. The length scale controls minimum feature sizes, as well as minimum curvatures in the structure. Usually a constant length scale is used through
Syfte: Syftet med denna uppsats är att öka förståelsen för revisorers arbetsprocess och syn på goodwillhanteringen enligt gällande IFRS-regelverk. Metod: Uppsatsen grundas på en kvalitativ metod uppbyggd på semistrukturerade intervjuer där 7 revisorer från big-4 och diverse mindre byråer har medverkat. Materialet från intervjuerna har presenterats i ett empiriavsnitt med citat som stödjer det somPurpose: the purpose of this thesis is to increase the understanding of auditors' management and views on goodwill management in accordance with current IFRS regulations. Methodology: The thesis has a qualitative method built up with semi-structured interviews with 7 auditors from big-4 and various smaller agencies. The material from the interviews is presented in a section with quotes that s
