The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. According to FCE Bank, a head office and its branch are to be deemed as one single taxable person, with the result that no taxable supplies occur between these entities. In Ampliscientifica, the CJ

The aroma components of herbs and spices are very sensitive to heat, complicating their drying process. Until now, exporters of dried herbs face the challenge of low total phenolic contents and efforts are constantly being made to improve the drying efficiency of herbs and conserve their aroma. This thesis looks at the influence of extracellular trehalose impregnated by vacuum impregnation (VI) an

Global external imbalances are commonly labelled as one of the main reasons for the Global Financial Crisis. This paper investigates these imbalances and determines current account equilibria for 21 OECD countries. Subsequently, we measure the speed of adjustment to the calculated equilibrium values and test for asymmetric adjustment effects. We extend the approach of Gossé and Serranito (2014) in

This paper examines the stock price impact of new product announcements on the consumer electronic market by conducting event studies. Cumulative average abnormal returns are estimated for event windows of different lengths centered on the new product announcements. Cumulative abnormal idiosyncratic risk is estimated for the same event windows with the intention to research if new product announce

Minorities falling under the Article 27 of the International Covenant on Civil, Cultural and Political rights, that is, individuals belonging to national, ethnic, religious or linguistic minorities possess characteristics that form part of their identity and differ from the characteristics possessed by the majority population of the state. Because of these particularities, minorities can be often

The 2008 Global Financial Crisis has come and gone. Since then, worldwide interest rates remain at an all-time low, yet economic growth remains sluggish. Theories have been put forward to explain the phenomena, two of which take a secular perspective, detached from the recent crisis. This paper employs an explorative style of examining two historical datasets with the staging point of the real int

År 2007 ändrades reglerna för visstidsanställning vilket ledde till att TCO anmälde Sverige till Europeiska kommissionen för att 5 § LAS strider mot kraven på skydd mot missbruk av visstidsanställda som finns i EU:s visstidsdirektiv. TCO:s kritik går ut på att med den nuvarande regleringen är det möjligt att stapla flera på varandra följande visstidsanställningar i form av allmän visstidsanställniThe law for fixed-term work was changed in 2007 which led to a report to the European Commission from TCO against Sweden for not fulfilling the requirements in the Council Directive concering fixed-term work in 5 § LAS. The criticism from TCO involves that with the current law, it's possible to stack different types of fixed-term work following eachother. The Commission agrees in the criticis

In recent years extreme value distributions have attracted a fair amount of attention in literature for risk assessment based on climate data. This thesis focuses on modeling a series of rainfall data over 58 years in the period 1954-2012 recorded at five different stations in Bangladesh. Inference on the extreme rainfall is essential for making the necessary steps to reduce damage caused by natur

Vi har med vår uppsats varit intresserade att undersöka hur medierna i Sverige under 2000-talet reproducerar normer och föreställningar av olika personers etnicitet. Vår studie har utgått ifrån att granska hur media väljer att rapportera om terroristdådet i Norge 2011 och terroristdådet i Frankrike 2015, för att se hur personer som har begått terrordåd skildras och framställs beroende på deras etn

The purpose of this paper is to analyze the short-run price behavior of the initial public offerings (IPOs) in Turkey after the Global Financial Crisis by using the most recent IPO data from the Borsa Istanbul official website. Results show that the 63 selected IPOs during the period of 2008-2014 provide a 3.5 percent first-day return1 on average, and the average cumulative return increases to 8.5

The relationship between business cycles and mortality has been a highly debated subject in the field of economics. The majority of previous studies, using the unemployment rate as the main proxy for macroeconomic conditions, have found ambiguous effects largely depending on how the effect is estimated. This thesis follows the methodology used by Ruhm (2000), but instead applies aggregate data for

In this thesis, we consider basic properties of Wilson lines, with special attention devoted to the renormalization and exponentiation property. We describe the generating function approach to non-abelian exponentiation and perform the calculation of the correlator of two and three semi-infinite Wilson lines meeting at a single point to two-loop order. We consider Wilson lines on lightcone and reg

The main hypothesis of this thesis revolves around the effects of changes in taxation of income on changes in the housing wealth of households. Two general conclusions arose from the analysis. Firstly, a percentage point increase in the top marginal income tax rate was associated with an economically significant decrease in regional inequality of housing wealth of households of 0.48 percentage poi

18 years has been past since Hong Kong returned to China in 1997, lots of policies and investment has been made to improve the regional integration and cooperation between Hong Kong and mainland China. Regional cooperation increased profoundly, and the region grew in a fast pace during the past two decades. The Hong Kong Shenzhen cross-border region is a special cross-border region case that exist

Problem/ background: Since the enlargement of the EU in 2004 and the free mobility directive there has been growing concern of homelessness and destituteness among EU migrants in several European countries, Sweden being one of them. This is an important welfare and policy issue. Previous research on this matter has tended to focus on challenges faced by, as well as strategies adopted by, NGOs and

Inom psykiatrin kan det vara nödvändigt att frånta en patient rättigheten att fatta beslut om sin egen vård. Syftet med denna studie var undersöka om demografiska faktorer bidrog till en godtycklighet i sjukvårdspersonals bedömning av en patients förmåga att fatta egna beslut. De faktorer som undersöktes var bedömarens kön, ålder, yrkesgrupp och antal yrkesverksamma år samt patientens kön. För attIn psychiatric care it can be necessary to deprive a patient of the right to make decisions about their own care. The purpose of this study was to examine if demographic factors contributed to an arbitrariness in health professionals assessment of a patient's ability to make decisions for themselves. The factors under study were the patient's gender and the health care professional’s sex,

Ternary semiconductor alloys like $In_xGa_{1-x}As$ have lured competing attention in connection to sub-50 nm high performance, low power, planar Complementary Metal Oxide Semiconductor technology. This compound semiconductor owes its popularity to excellent bulk carrier mobility, minority carrier diffusion constant, small bandgap, high electron injection velocity and its capability to take Moore&#

Det fanns två huvudsyften med examensarbetet. Det första huvudsyftet var att kartlägga energianvändningen för varje idrottsförening i Eslövs kommun. Det andra huvudsyftet var att genom fallstudier hitta energieffektiviseringsåtgärder som är typiska för idrottsföreningar, vilket inkluderade att visa på möjlig besparingspotential och lönsamhet i åtgärderna. I examensarbetet har även en studie gjorts

The frequency of two external cavity diode lasers tuned to the two transitions at 410 nm and 451 nm of indium are stabilized in this thesis. A hollow cathode lamp of indium atoms is used as a low pressure source of indium atoms in the locking process. Two frequency stabilization methods, wavelength modulation spectroscopy (WMS) and polarization spectroscopy (PS), are used in the thesis for the las

Barn- och ungdomsorganisationers syn och förhållningssätt till medlemskapet skiljer sig i jämförelse med andra ideella organisationer. Medlemskapets funktion och betydelse är fortsatt viktig men i arbetet för och med barn- och ungdomar framkommer att förhållningssättet till medlemskapet och dess dimensioner är mera flexibelt samt kan också uppfattas som ett hinder.