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I denna uppsats undersöks om de svenska reglerna för uppskov med beskattning vid andelsbyten strider mot det EG-rättsliga fusionsdirektivet. Först beskrivs hur de svenska reglerna och fusionsdirektivet är utformade. Sedan följer en beskrivning av den rättspraxis som finns på området. Därefter tar jag upp ett antal punkter där det är tveksamt om svensk rätt stämmer överens med fusionsdirektivet. Sl

This study looks into diplomatic and consular immunity under international law as applied by the Ministries of Foreign Affairs in Sweden, Denmark and The Netherlands. It does so by examining the practice and/or considerations of these Ministries in 10 different hypothetical cases where individuals enjoying such immunity commit crimes in respective State, i.e., abuse of local laws and/or regulation

Klimatfrågan är vetenskapligt komplicerad och har förknippats med både metodisk osäkerhet och politiska tvister. Teorin att jordens medeltemperatur ökar till följd av människors utsläpp av växthusgaser genom framför allt förbränning av fossila bränslen har inte fullständigt stöd, men får anses vara den förhärskande uppfattningen. Att åtgärda klimatfrågan är förknippat med mycket stora kostnader fö

Infatuation and love are two words associated with marriage, but from a historical perspective marriage has nothing to do with love. Marriage has been regulated by both religious and secular rules since medieval times. At first marriage was most common in wealthy families but with the involvement of the church marriage became a sacrament and something every good Christian had to commit to unless t

Thesis Purpose: This study aims to test whether electronic word-of-mouth in the form of comments on twitter are representative of overall word-of-mouth. The relationship between marketing, twitter comments, sales is tested and compared to word-of-mouth theory and previous studies. Methodology: A combination of cross-sectional research and case study research methodologies were used to understand T

The area of measurement principles is considered one of the most controversial aspects of the Exposure Draft for Small and Medium sized enterprises. Although fair value measurement has been mandated for some assets and liabilities under IFRS for SMEs, the issues of when fair value accounting is appropriate and when is not is still far from resolved. Generally, the effect of application of fair val

The most noticeable common weakness found in Thai SMEs' operations are; (1.) weak costing system and, (2.) unhealthy management system. Fierce competition drives Thai SMEs to strike for continuous improvement. In the war of pricing, market price automatically sets ceiling price for businesses, supply surplus leads customers to choose the most quality product (expected quality at less money spe

Thesis Purpose: The purpose of this thesis is to explore the role of social media as a tool for eCRM. Methodology: This thesis has an explorative research approach as it aims to explore social media as a tool for eCRM. It has further an iterative approach and is based upon qualitative data combined with observational data. Theoretical Perspective: This study builds on the existing literature and t

This paper addresses how firms make decision of outsourcing knowledge-intensive activities such as new products development (NPD). Through the employment of transaction cost economics, resource based theory and knowledge based theories, a conceptual decision model is presented, and key factors which influence the decision making process are proposed and compared to the arguments generated from emp

This thesis studies the extent at which five factors affect the democratization process in Kuwait: elections & opposition, gender, media, mass belief and international influence. This thesis finds that there are two factors that affect the process of democratization more than the rest; gender and media. Recent reforms in these respective factors affects the democratization process, the politic

There are a limited number of scientific studies concerned with the evaluation of DSS in general, and even less concerned with the evaluation of DSS in a clinical context. The purpose of this study is to evaluate the clinical DSS at the Department of Orthopedics at Sahlgrenska University Hospital in order to answer how one should evaluate clinical DSS. We have in our study created a research frame

In this qualitative study, we set out to describe how intranets are used for communication and collaboration. A literary review concerning intranets, communication, computer mediated communication, intranets and communication, collaboration and finally, intranets and collaboration were conducted. After reviewing the theory, 3 persons working at a consulting firm in the construction industry in the

During the past two decades several studies pointed out the contradiction between abundance of natural resources and its negative impact on economic growth and development. This paradox has been widely observed and documented throughout the development literature. In this context, China’s increasing demand for natural resources and consequent growing trade and influence in developing countries has

Undersökningar visar att effektiv användarmedverkan är en kritisk framgångsfaktor för lyckade systemutvecklingsprojekt. Att involvera användare i systemutvecklingsprocessen kan göra systemet mer användbart och dessutom underlätta införandet av det nya systemet. Jag vill undersöka vilka möjligheter och svårigheter interaktionsdesigners upplever med att arbeta användarcentrerat då systemutvecklingsm

Syftet med denna uppsats är att belysa de skillnader och likheter som finns mellan den svenska generalklausulen, 36 § AvtL och den kinesiska motsvarigheten, 54 § UCL. Kina har under de senaste årtionden utvecklats i en extrem takt och har blivit en mycket viktigt handelspartner till Sverige och övrig världen. Kina hade under många år i det närmaste ett obefintligt rättssystem, där det godtyckligt

Varför är vissa länder rika och varför är andra fattiga, är en vanligt förekommande frågeställning inom utvecklingsekonomin. Jag har i denna uppsats valt att undersöka vilken roll institutioner spelar för att ett land ska kunna tillgodogöra sig ekonomisk tillväxt. Som mått på institutioner har the Heritage Foundation`s index över ägandrätter använts. Genom att se på ett fyra afrikanska länders res

5 Title: The user involving innovation process in Fuzzy Front End – A case study at Getinge Infection Control Authors: Fredrik Sjölund and Jan Van Helleputte Tutors: Susanna Bill – PhD student, Department of Packaging Logistics, Lund Institute of Technology Fredrik Häglund – PhD student, Department of Business Administration, Lund School of Economics and Management Jerker Funnemark – Pro

Purpose: The purpose is to investigate which of the selected models that forecasts the out-of-sample data most accurate and whether the model based estimators make better forecasts than the implied volatility. Methodology: Trough in-sample data from a Swedish stock index return series and a exchange rate return series, different forecasting models are evaluated to see which one that predicts the

What is the current state of agricultural research and development (R&D) in sub-Saharan Africa, how does it intertwine with politics, and why? How can roadblocks to agricultural science be overcome? This thesis addresses these questions, first by demonstrating the necessity of agriculture for nationwide development in sub-Saharan Africa, then by moving more specifically into agricultural resea

Målet med vår studie var att undersöka likheter och skillnader mellan offentliga, privata och ideella organisationer vad det gäller medarbetarnas föreställningar om det goda ledarskapet. En kvalitativ metod användes med genomförandet av semistrukturerade intervjuer med 12 medarbetare från organisationer i offentlig, privat och ideell sektor. Främst har intervjuerna behandlat frågan om hur medarbet