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I Marks & Spencer-domen tillät EUD för första gången gränsöverskridande förlustutjämning för koncerner, enligt Marks & Spencer-målet kan ett moderbolag ta emot ett dotterbolags förlust vid det fall dotterbolaget har uttömt alla möjligheter till att beakta förlusten i sin hemviststat. Med tiden har Marks & Spencer-undantaget utvecklats och sträcker sig idag till att även avse fasta drifThe ECJ allowed for the first time cross-border loss relief in the judgement of Marks & Spencer, according to the Marks & Spencer case ECJ granted a parent company loss relief with a subsidiary in another EU member state in case the subsidiary had exhausted the possibilities of taking losses into account in the state of residence. The case law has developed to also concern permanent establ

I miljöbalkens 5 kap finns regler gällande MKN, vilket riktar sig mot den allmänna miljökvaliteten. Den traditionella miljörätten riktar sig mot störningskällor av olika slag, medan MKN riktar sig mot tillståndet och kvaliteten i miljön utan att rikta sig mot några särskilda störningskällor. Författaren ämnar med uppsatsen att se hur lagstiftningen gällande MKN ser ut i den nationella miljölagstifThe essay examines how legislation regarding environmental quality standards are constructed in the Environmental Code especially in Chapter 5. Traditionally, the Environmental Code targets sources of interference of different kinds, while environmental quality standards target the general condition and quality of the environment. The regulation of environmental quality standard origins from the f

I det virrvarr av paragrafer, principer och värden rättstillämparen är nödgad att orientera sig i är tolkningsförfarandet av yttersta vikt för att fastställa vad som utgör gällande rätt. I den skatterättsliga avvägningen mellan rättsystemets inneboende värden och principer måste rättstillämparen, med machete i högsta hugg, bereda väg genom den snårskog som utgör den offentliga rätten samtidigt somInterpretation, whether it is the judicial interpretation of the law or the interpretation of the true implication between contracting parties, is without doubt a most delicate matter. Torn between the fundamental values of predictability, uniformity and the principles of law the judiciary must determine the true meaning of a transaction or norm whilst facilitating a judicial precedent. Suppose th

Sammanfattning Surrogatmoderskap är inte är tillåtet i Sverige och har på senare tid blivit en mycket omdebatterad och högst aktuell fråga. Till följd av förändrade uppfattningar och föreställningar i samhället utreds nu huruvida surrogatmoderskap kan införas som en metod för att avhjälpa ofrivillig barnlöshet. En viktig aspekt på området är att hänsyn måste tas till det blivande barnet. BedömningSummary In Sweden gestational surrogacy is not allowed and has recently become a very controversial and highly topical issue. Due the changing perceptions and beliefs in society, it is now being investigated whether surrogacy can be introduced as a method to overcome involuntary childlessness. An important aspect of consideration must be to the prospective child. In assessing if gestational surrog

När man tar en medicin är det viktigt att man tar rätt dos. Tar man för liten dos uteblir den önskade terapeutiska effekten och tar man för stor dos kan bieffekterna bli allvarliga. Skillnaden mellan terapeutisk och giftig dos kallas terapeutiskt fönster. Om det terapeutiska fönstret är snävt kan man behöva ta små doser ofta för att en säker och effektiv koncentration av läkemedlet i kroppen underThe purpose of this project was to develop and test lipase-based in vitro release (IVR) assays for model and active pharmaceutical ingredients (API) entrapped in lipid formulations based on mixtures of phosphatidylcholine (PC) and glycerol dioleate (GDO). Two dyes, Fluorescein disodium salt and Patent Blue V sodium salt, functioning as model drug compounds, were investigated separately in the PC/G

I och med Sveriges medlemskap i EU 1995 skedde en förändring i rättsordningen då EU-rätten överställdes nationell rätt med målet att främja den inre marknaden. Vad gäller direkta skatteområdet finns det dock ett undantag där skattesuveränitet gavs till medlemsstaterna. Av EUD-praxis har framkommit senare att medlemsstaterna trots allt måste beakta kravet på fri rörlighet då de nationella lagarna uDue to Sweden's membership in the EU in 1995, national law became subordinated under the EU law with the aim of promoting the internal market. As regards direct taxation, there is an exception where the tax sovereignty was given to the member states. The Court of Justice of the European Union (ECJ) practices have emerged later that the member states must nevertheless observe the requirement of

Memory impairment has been connected to depression, however this association appears complex. Pattern separation is a specific hippocampal function, which separates similar events and stimuli into distinct memory representations. Hippocampal volume reduction has been seen in individuals suffering from depression. Multiple rodent studies have shown that adult neurogenesis in the dentate gyrus of th

Historiska bosättningar är av stort intresse eftersom de kan hjälpa oss att nå en förståelse om vårt förflutna och våra kulturella rötter. Tack vare den teknologiska utvecklingen är det nu enklare att lokalisera vissa av de historiska bosättningar som blivit översvämmade genom att kartlägga havsbotten. Forskning om översvämmade mesolitiska boplatser har lett till att det finns utvecklade hypoteserHistoric settlements are of great interest since they play a role in understanding our past and our cultural roots. The development of technology now makes it easier to map the seafloor and locate submerged settlements. Finding submerged Mesolithic settlements has led to hypotheses being made on what characteristics to look out for which could suggest Mesolithic settlement locations. This study fo

The focus of this paper is the nominative/genitive case alternation phenomenon, often called ga/no conversion, which occurs in the Japanese language. In some kinds of subordinate clauses, the nominative case marker ga can be replaced with the genitive no to mark the subject of a sentence, without causing any particular difference in meaning. A survey concerning said phenomenon has been carried out

This study examines magic idealism as well as the representation and function of music in the novel El penúltimo sueño by the Colombian author Ángela Becerra. The assumption is made that there is a connection between music and magic idealism in the novel. In the analysis several recurring trends of magical idealism and music are identified. Music is represented as a companion in times of joy and s

This thesis explores the connection between the heart rate variability and both stress and age. Two methods are used to classify the heart rate variability data, the autoregressive model and the Markov chain model. The autoregressive model is further expanded to become an autoregressive model with extraneous input using the respiratory signal as input signal. The Markov chain models are compared w

Purpose: The purpose of this study is to establish a framework for the mechanisms that sup-port the institutionalization of cycling as a mode of transport. Our aim is to provide valuable insights on how to normalize cycling. Methodology: This research is conducted through a qualitative case study combining induc-tive and deductive reasoning. A preliminary theoretical framework was developed based

Purpose: The purpose of this study is to examine the relationship between post merger financial performance and customer reactions on M&As, as well as how the issues of strategic relationships, integration, marketing, and human resources influence these customer reactions. Method: One of the main reasons why M&A research lacks so much of customer reactions is that the methodological main

There is an ongoing shift to mobility in business IT, as well as in the consumer space. Users do not demand mobile availability anymore, they simply expect the ability to access business IT with consumer devices. Stemming from this demand, mobile business intelligence (BI) has emerged as a response from the BI industry. Thus, mobile BI is an extension of traditional BI into mobile devices. In line

Uppsatsen behandlar om normer kring kön påverkar tillämpningen av rekvisitet socialt nedbrytande beteende i Lag (1990:52) med särskilda bestämmelser om vård av unga (LVU). Tanken är att med hjälp av teori och kvalitativa studier i form av intervjuer belysa om normer om kön påverkar flickors och pojkars bedömningar och då också indirekt deras rättssäkerhet i de här fallen. Och om det kan vara så atThis thesis examines if there are any differences depending on gender in interpretation of the procedural requirement ”socially destructive behaviour” in the LVU. Furthermore, if ethics and expectations about gender influence transpiracy and legal certainty in these cases. The purpose is to find out if there are moral codes and expectations about how a girl or a boy should behave, which are not a

Drones used for illegal purposes is a growing problem and a way to detect these is needed. This thesis has evaluated the possibility of using sound analysis as the detection mechanism. A solution using linear predictive coding, the slope of the frequency spectrum and the zero crossing rate was evaluated. The results showed that a solution using linear predictive coding and the slope of the frequen

Author: Amanda Petersson Title: “Hi I’m kind of depressed” - An Ethnographic Study of Adolescents’ Interaction Concerning Mental Illness on the Internet [Translated title] Supervisor: Gabriella Scaramuzzino Assessor: Torbjörn Hjort The aim of this study has been to examine how adolescents interact concerning mental illness on the Internet. I have spent time on one of the largest Internet forums t

Abstract Title: Public-Private Partnerships on Two-sided Markets Seminar date: 26 May 2015 Course: FEKN90 Authors: Herman Jacobson and Rikard Frangeur Supervisor: Dr. Magnus Johansson Key words: Stakeholder Management, Private Public Partnership, Two-sided Market, Network Effects, Dominant Design Purpose: The purpose of this study is to deepen the understanding of how a private, stakeholder-orie

Anna Brandin Struvit från allt vårt skit – näringsåtervinning under utveckling Fosfor är en ändlig resurs och för att inte hota jordens matproduktion är det viktigt att återföra fosforn genom ett hållbart kretsloppsperspektiv. Det kan exempelvis ske genom att återanvända fosfor från avloppsslam. Det finns flera olika metoder för att utvinna fosfor ur avloppsslam utan att få med oönskade ämnenDuring the biological phosphorus removal (EBPR) process, the phosphorus accumulating organisms (PAOs) accumulates excess phosphorus in the form of polyphosphorus (poly-P) in the aerobic phase. In the following anaerobic zone, PAOs take up volatile fatty acids (VFAs) and simultaneously releases poly-P. Through hydrolysis of the biosludge, the slowly biodegradable organic carbon is degraded into VFA

Purpose: With our study we aim to uncover the gendered nature of personal branding by exploring the phenomenon from women’s perspectives. Theoretical Framework: Our study draws on theory from scholarly literature on gender in organizations and personal branding as well as on popular personal branding literature. Methodology: Locating our qualitative research in the interpretive and critical femini