Retroaktivitetsförbudet inom skatterätten instiftades 1980 och innebär ett förbud mot att införa skattelag med retroaktiv verkan. Inspirationen kom från straffrätten i vilken principen om förbud mot retroaktiv lag länge hade varit förhärskande. Retroaktivitetsförbudet har med sin ställning som grundlag hög formell status i det svenska rättsväsendet vilket borde borga för att både domstolar och la

Sammanfattning Titel: Exponeras svenska företag mot valutakursrisker? En studie utförd med trefaktorsmodellen. Seminariedatum: 31 maj 2012 Ämne/kurs: FEKN90: Företagsekonomi – Examensarbete på Civilekonomprogrammet, 30hp, D-uppsats Författare: Johan Hedström och Kristofer Bergh Handledare: Jens Forssbaeck Fem nyckelord: Valutakurs, exponering, Fama och French trefaktorsmodell, regressionsanalys,

This essay contains an examination of the Swedish state’s violations of the Convention Against Torture. The point of departure is a comparison of the principle of non refoulement in public international law (specifically the Convention Against Torture) and the Swedish Alien’s Act, in order to distinguish the differences between the two laws and create a framework to apply on the cases where Sweden

In order to examine the evacuation conditions in the case of a fire at Sundspärlan a fire safety evaluation has been conducted. Different fire scenarios have been analysed, evaluated, and calculated with manual and computer aided methods. The time it takes for a fire to cause critical conditions in the building has been compared with the evacuation time in order to secure a safe evacuation in the

The purpose of this rapport is to assess the safety of ROS Care & Service. An assessment is made and suggestions is given about how the safety level may be increased. The main focus is on evacuation safety. Floor 4 section C has been chosen to symbolize all sections in the newest part of the building. By investigating likely fire scenarios, calculating when hazardous criteria’s for these scena

This report has been made as a part of the fire safety engineering education at Lund University. The report analyses the safety regarding evacuation in case of fire in a nightclub in Luleå, Sweden. The nightclub Cleo is located in the basement of a central hotel in Luleå, a town in the northern part of Sweden. The club is large and can hold maximum 600 persons. The aim of this report has been to e

This report is made by four Fire safety engineering students at LTH, Lund and contains a fire safety evaluation. An object were given, Revinge restaurant, Sweden. The object hosts a restaurant, conference rooms, gym, dressing rooms and saunas. A maximum of 400 guests are allowed in Revinge restaurant. Due to different activities the opening hours are long. The object has been evaluated regarding e

This report is a fire safety evaluation of ward 326 and 327 at Queen Silvia Children’s Hospital in Gothenburg, Sweden. The patients at the ward are in many cases not able to evacuate without aid and are going to need assistance by staff in an emergency situation. To investigate if the fire safety is satisfactory, three fire scenarios have been analyzed with computer programmes and evaluated. It tu

If two undertakings agree to increase their prices, companies may infringe Article 101 of the TFEU which prohibits anti-competitive agreements and concerted practices. If the market is divided between two or more undertakings, the agreement may constitute abuse of collective dominance under Article 102 TFEU. The undertakings might be able to adjust their behaviour so that they could behave as they

The increasingly competitive climate has caused companies to pursue counteractive strategies such as M&As in the hope to attain synergy potential. However, M&As are associated with a high failure rate and synergy realization is often unsuccessful. One area poorly covered in previous literature and often unattended by merging parties is synergies within logistics, despite its significance f

This report is a master thesis at Lund University. The aim of the study was to investigate how the formation of a pre-recorded fire evacuation message impacts on the initial evacuation process. Four different messages were tested in 15 unannounced evacuation experiments in cinemas and lecture halls. The occupants in the evacuation experiments filled out a questionnaire about the evacuation and the

Sen 2001 års terrorattacker i USA har regleringsåtgärder med syfte att förebygga nya attacker ökat nämnvärt, i vissa fall med direkta och ingripande konsekvenser för enskilda individer. Vidare har påtvingande av sådana åtgärder karakteriserats av sekretess, ibland i den omfattningen att ingen information angående grunderna har kommunicerats till berörda personer. Detta har lett till en utveckling Since the terror attacks in USA in 2001, legal measures with the aim of preventing new attacks have multiplied, many with direct and harsh effects on individuals. Proceedings imposing such measures have, furthermore, been characterized by secrecy, sometimes to the extent that none of the grounds have been communicated to the persons concerned. This has led to a legal development in Europe concerni

The purpose of this report is to evaluate the fire safety of Gevahuset. The report is based on a number of representative fire scenarios and computer simulations of evacuation and fire development. Suggestions on improvement of the safety lever are presented. The programs used, as tools in the evaluation process, are FDS, SIMULEX, Detact T2 and FAST. The program FDS has generated output concerning

The European Union’s Generalized System of tariff Preferences currently provides preferential access to 176 countries. In 2007 the total value of the preferential imports was €57 billion. The objective of the European Union’s Generalized System of Preferences is to promote development through preferential trade. Thus the countries benefit from various tariff reductions and exceptions depending on

Problem definition: In times of increased globalization, the question of to what degree global companies should standardize their business is a topic often addressed in academic research. Connected to a decision between standardization and adaptation are tradeoffs, as both directions bring about advantages that would otherwise not be fulfilled. Tetra Pak Korea is an example of a case where such tr