Popular Abstract in Swedish Bland kommunalskattelagens (KL) allmänna bestämmelser finns vissa regler som motverkar överföringar av obeskattade vinstmedel mellan företag. Om ett företag säljer en tillgång eller tjänst för ett pris understigande marknadsvärdet kan uttagsbeskattning ske. Om ett företag i stället köper en tillgång eller tjänst för ett pris överstigande marknadsvärdet är det möjligt atThis dissertation deals with the conflict of rules for the taxation of income. By 'conflict of rules' I refer to the circumstance that two or more provisions are applicable simultaneously, but where it is clear that only one of the provisions concerned could or should be applied. The dissertation concentrates on the relationship between the different provisions - within the Swedish legal system -

Resultaten tyder på att geoelektriska undersökningar kan användas för att lokalisera rester av murar och bastioner i den aktuella miljön. Resistivitetsresultaten är därvid mest användbara, medan IP-resultaten ger kompletterande information i område 2. Resultaten från område 1 är komplexa, troligen p.g.a. rester av yngre byggander och verksamheter i området, men en möjlig tolkning är att de högresi

To predict the effects of environmental change and nature management on the distribution of plant species, it is crucial to understand the mechanisms of plant niche differentiation and habitat specialization. The importance to habitat specialization of particular plant traits and requirement of the regenerative phase of the plants life has received scanty interest. Our experiments on seed germinat

Sammanfattning-The use of hierarchical structures for providing excellent wireless connections for customers has attained growing attention. Models to investigate the QoS requirements rather quickly become complicated and hard to analyze. In the paper a first rough analytical approach for the answer is given. As the users devote more and more time to be connected through wireless connections, and

In this paper, we introduce a constraint programming-based approach for optimization of routing and reconfiguration overhead for a class of reconfigurable processor array architectures called weakly programmable. For a given set of different algorithms the execution of which is supposed to be switched upon request at run-time, we provide static solutions for optimal routing of data between process

A uniplanar-compact electromagnetic band-gap (UC-EBG) structure is implemented at 60 GHz on a conventional PTFE (polytetrafluoroethylene) substrate. The structure surrounds a stacked microstrip antenna with gridded parasitic patch. The UC-EBG implementation results in about 5 dB decrease in the antenna E-plane normalized radiation pattern for angles along the substrate. The measured antenna gain i

The properties of the Granger-causality test in stationary and stable Vector Autoregressive (VAR) models are studied with different types of volatility processes imposed on the unconditional variance. For this test, it is examined how the size and power properties are affected by different magnitudes of GARCH processes and by structural shifts in the volatility. The study has been conducted by mea

The electrostatic and hydrophobic interactions in aqueous solutions of hydrophobically-modified water-soluble non-ionic or ionic polymers, their mixtures with a second polymer, nonionic or of opposite charge, and their mixtures with surfactants of opposite charge have been investigated. The relative strength of the electrostatic and hydrophobic contributions has been modulated by a variation of th

Aside from the oceans, the world’s forests constitute the most vital element in maintaining a climate which sustains life on Earth. The forests supply all living creatures with the basic elements essential for our survival. In this volume, experts, scientists and scholars from a wide range of disciplines set out to discuss a broad range of aspects concerning humans’ relationship to forests. What d