In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. Along to the provisions of the VAT Directive there is also some case law from the CJEU that clarifies the application of the schemes. Ger

Faktorerna och processerna som styr vinternederbörden i Kalifornien och torkan 2011-2016 har undersökts i en litteraturstudie. Resultaten visar främst att mellanbreddslågtryck i form av cykloner är de system som genererar vinternederbörd i Kalifornien. Hög- och lågtryckens läge i nordöstra Stilla Havet bestämmer jetströmmens gång som transporterar cyklonerna mot öster, in över den Nordamerikanska The factors and processes controlling winter precipitation in California and the 2011-2016 California drought have been examined in a literature study. The study showed that mid-latitude cyclones are the systems that generate winter precipitation in California. The location of high- and low-pressure systems in the northeast Pacific Ocean have a huge impact on the winter precipitation as they large

This contribution explores the area of tax law pertaining to treatment of debt and equity finance as well as devises recommendations for Member States of the European Union seeking to promote equity participation without the risk of infringing upon Community law provisions relating to State aid. The study begins with the presentation of the underlying issues pertaining to the choice between debt

The purpose of this paper is two fold. First we clarify and enrich the understanding of the need for higher sales educated professionals through an extensive understanding of the sales transformation. Second, we develop an understanding of the sales role and its related competencies in a transformed sales landscape. We introduce a theoretical framework to understand the need for sales educated pro

Den farliga bakterien som förorenar vår mat och gör oss sjuka Listeria monocytogenes, även vardagligt kallad endast listeria, är en bakterie som trivs och växer i miljöer där många andra bakterier inte kan växa. Listeria orsakar sjukdomen listerios, som är ganska ovanlig, men har en dödlighet på ca 20 – 30 %. Sjukdomen har på senare år blivit allt mer vanlig i Sverige. Som tur är finns det olika In this study the dangers of Listeria monocytogenes presence in food and the problem it creates for general food safety is presented. The aim of this study was to highlight the importance of food safety, especially when it concerns Listeria monocytogenes. The study should also give an insight to the part that Listeria monocytogenes plays among food and the risks that follows. Furthermore, it wil

In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. However with their implementation in the tax

On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. To that

Recent years have witnessed a rapidly escalating interest on the subject basic income. However, most politicians of Sweden show little interest, some even offense, towards an idea suggesting an income connected to citizenship rather than work. This bachelor thesis aims to define the concept of basic income, and examine how the idea of welfare without demand has emerged as an alternative to dominat

The right to a living wage is the right to living a life of dignity with a condition deemed acceptable by the society which adherents to everyone who works. Analysing the international law system, where right to a living wage is deeply rooted, it has not explicitly regulated and become an obstacle for its full realisation, despite being an ultimate goal of international labour standard on wages. W

This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. The CJEU has ruled several times on different tax legislation of different M

Problem -­‐‑ Promotions are the main reason for a majority of stock out situations and increases the amount of waste for perishable items, and strong competition within grocery retail has led to a significant increase in frequency and depth of promotions since the late 20th century. Lantmännen Cerealia has identified problems with low customer service levels (CSL) during promotions and lack of lon

The aim of this study was to examine what the preventative operation Family mobilization, that involves both social service and school, contributes with for the families and the pedagogues that are involved. This regarding similarities and differences between the intentions and the realization of the operation, together with the cooperation between the home and the school focusing on participation

Denna magisteruppsats grundar sig på en översättning av första kapitlet ur Mitomanías argentinas – cómo hablamos de nosotros mismos av Alejandro Grimson.Uppsatsen inleds med en presentation och analys av källtexten med utgångspunkt i Hellspong och Ledins textanalysmodell från Vägar genom texten (1997). Sedan följer ett avsnitt om överväganden inför översättningen som baseras på Rune Ingos Konsten

In the face of climate change, a fast global switch from fossil fuels to renewable energy is imperative. In the Netherlands however, prospects for such a switch are bleak. With 6% renewables its progress is lagging, and vested interests hold back change. The transition is failing. This thesis provides an alternative, by identifying a new solution to the sluggish transition, a new agent that could

En ny trend inom användandet av Business Intelligence (BI) är inriktningen mot operationella arbetsuppgifter istället för långsiktiga strategiska användningsområden, vilket inte kräver någon specialistkunskap och möjliggör så kallad Self-Service BI. Forskning inom organisationsteori och BI har visat att det finns faktorer som kan påverka BI-användares inflytande och makt inom organisationer. Ur de

The present paper aims to analyze the impact of eleven macroeconomic factors and the one-month lagged stock return on the performance of ten sectors within the United States. The set of potential factors is based on previous research as well as published methodologies of credit rating agencies. It includes the one-month lagged stock return, earnings per capita, consumer price index, private consum

Bakgrund: Vårdskador är ett globalt problem inom hälso- och sjukvården. Rapportering av avvikande vårdskador är av stor betydelse för patientsäkerhetsarbetet att förbättra kvalitet och säkerhet i vården. Syfte: Syftet var att undersöka antalet avvikelser som rapporterats, samt fördelningen mellan avvikelser rapporterade från operations- och anestesisjuksköterskor vid ett regionsjukhus under de sen

This study examines the generalization process of trademarks from a consumer perspective. The phenomenon verbification, when trademarks are used as verbs, is particularly in focus. Since it is the consumers that determine whether trademarks are generic, this study examines consumers’ role more closely. Through a qualitative study of the trademark Vipps, qualitative interviews has been conducted to

Global environmental issues concern a growing number of people and businesses are expected to communicate efforts towards environmental sustainability. Due to the controversial nature of its business practices and contribution to environmental problems, the oil industry holds a poor reputation and is considered to have a special need to communicate their efforts towards more sustainable business p