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Company reorganisations are becoming more and more frequent in order to stay competitive in an international market place and to adapt to the changing economic environment. In this matter, taxation is one of the most important issues and is often a barrier to restructuring operations which is the consequence of the large variation in the effective tax rates in the Community. Therefore, the creatio

Klimatanalysen av ett av Skånes största företag inom jord- och skogsbruk visade att kor är klimatbovar och att skogen kan hjälpa oss att sätta dit dem. Under många år har forskarna förutspått att uppvärmningen till följd av människans utsläpp av växthusgaser kan få dramatiska konsekvenser. En global ökning av temperaturen ökar förekomsten av extrema väderfenomen som stormar, skyfall och torka. I SThe Intergovernmental Panel of Climate Change (IPCC) estimates global warming caused by anthropogenic emissions of greenhouse gases (GHG) to 1.1-6.4 º C in the year 2100. Agriculture is the source of 10-12 % of the global GHG emissions. Forests and other terrestrial ecosystems estimated to provide a sink affected by land use management. In this study, I estimate the sources and sinks in agricultur

Ökande marktemperaturer har rapporterats från hela Arktis. Marktemperaturen är känslig för klimatförändringar och spelar en viktig roll för biologiska och fysiska processer i jorden. I områden med permafrost (mark som är frusen minst två år i följd) kan en ökad marktemperatur leda till att permafrosten tinar, vilket kan få genomgripande konsekvenser på vegetation, hydrologi och infrastruktur. UpptIncreasing ground temperatures have been documented all around the Arctic. Ground temperatures are sensitive climate indicators and play an important role in biological and physical processes that occur in soils. Increases in ground temperatures can lead to permafrost thawing which in turn can have profound effects on vegetation, hydrology and infrastructure. Also the greenhouse gas balance can be

Under 2008 svarade EU:s offentliga upphandling för 17-18 procent av EU:s BNP. Huruvida offentliga medel skall kunna användas som instrument för att förverkliga politiska ambitioner eller om upphandlande myndighet endast skall ta hänsyn till ekonomiska aspekter har varit föremål för diskussion. Jag har valt att kartlägga de normgivande regelverk som reglerar arbetsrättslig hänsyn vid offentlig upphIn 2008 public procurement made up 17-18 percent of the EU GDP. The issue of whether the disbursement of public funds can be used to promote social objectives, including preservation of labour law requirements or whether public authorities only shall take economic considerations into account when deciding what to purchase, has been subject to discussion. In this thesis, I have chosen to describe t

Phenological observations of terrestrial ecosystems are useful in monitoring the changes in the local climate due to their relatively long time series and high temporal resolution. However performing field based phenological observations can be a labour intensive and time consuming process. Using satellite-based remotely sensed data can make the process much more efficient. Although the satellites

In recent years we have seen a development within the archival tradition identified by some as a paradigm shift. The signifiers behind this shift are mirrored in the records continuum model - a model that then also reflects a wider socio-political understanding of the development of archival thinking. Hence this thesis intend to describe and analyse the current shift in archival description in Swe

In 1996, Robert A. Haugen and Nardin L. Baker published a study where they had made a multi-factor model based on micro-variables on the American stock market between 1979 and 1993. In testing the model on the examined period they made an average annual return of 30,9 percent. They also tested the model on several other markets around the world with similar results. This study is a somewhat simple