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Varje medlemsstat har förbehållit sig rätten att lagstifta inom rättsområdet direkt beskattning. Det medför att medlemsstaterna är skatterättsligt suveräna och att gemensamma EU-beslut kan fattas inom detta rättsområde, under särskilda omständigheter. Trots detta har EU-domstolen sedan ca 30 år tillbaka, avkunnat domar som berör frågor huruvida regler inom den direkta beskattningens område är föreOver the years it has become clear that the Court of Justice of the European Union may, despite the principle of fiscal sovereignty rule on the compatibility of domestic tax measures belonging to the field of direct taxation, with the fundamental freedoms. Truthfully, the compatibility assessment is found much earlier in other fields of law. The last step of the methodology used by the Court encom

This thesis explores the diversionary use of force in the context of The United Kingdom. Building on theory that suggests that diversionary tactics are most likely when domestic turmoil affects the core constituents of the incumbent party, I operationalize domestic turmoil as macroeconomic conditions that disfavor the core constituents of the incumbent party and test its effects on the initiation,

This thesis analyse different understanding of the world how this leads to different actions with real consequences for people. In a public policy chain from the government of Sweden down to the field in Burkina Faso, civil servants have been interviewed in order to identify changes in discourses and what they may potentially mean. The use of qualitative data gives a deeper understanding of how in

The purpose of this theory developing study is to develop Paul Collier’s (2007) theory of development traps by considering the possibility of adding a fifth trap, the aid trap. This will be conducted through in depth analyses of the impact of foreign aid in post-conflictual Cambodia. The results aim to be relevant on a boarder context in the hope to contribute to the research of other aid dependen

In a globalized world with increasing international trade, it is highly important to accurately determine environmental impacts resulting from pollution embodied in trade. This study examines carbon dioxide (CO2) emissions embodied in international trade of the United Kingdom from a consumption perspective, rather than the more conventional production side, during the period 1995-2009. The analysi

Musculoskeletal disorders (MSDs) affect muscles, joints, tendons and other supporting tissue. They are associated with pain and reduction in the normal range of activity. MSDs are amongst the most common causes of ill health and sickness absence, giving rise to substantial costs for the society. The key aim of this study is to calculate the economic costs of musculoskeletal disorders in Sweden rel

Since 1910, the major income of Venezuela comes, from the oil exploitation industry which is connected to the consolidation of the nation-state. This oil wealth has throughout history influenced its relations with countries in the Americas, United States and the rest of the world. This case-study examines Venezuela as a petro-state and its impacts on Latin American post-liberal regionalism and po

Populärvetenskaplig sammanfattning: Hur ska vi fiska torsk i Öresund? Debatten om man ska fiska torsk i Sverige och i så fall hur har pågått under en längre tid. Detta för att torsken har minskat kraftigt efter år av överfiske. I Öresund har torskbeståndet dock klarat sig bättre, då trålfiske i sundet är förbjudet för sjöfartens skull. Här är torsken även ganska stor jämfört med övriga ÖstersjönThe objective of this study was to analyze recreational and commercial fishing and their respective effect on revenue and catches in the cod fishery in Öresund. This was done by including both recreational and commercial fishing in a bio-economic model. The results from the bio-economic model suggest that more fishing effort is being put in on the cod stock than what is most cost effective, by bot

In recent years there has been significant research conducted into how predicted climate change scenarios could negatively impact wine grape quality across various regions in the world. This has highlighted the particularly vulnerable state of the wine industry to climate change, and the important role research in this area can play in identifying new knowledge and conceptual frameworks regarding

The San people of the Kalahari Desert in Southern Africa remain stateless, in a region undergoing rapid modernisation. Like other stateless groups, they exist peripherally within the states that they legally and territorially belong. This thesis, investigates how the San have remained outside the state logic of South Africa and Botswana, through testing James C. Scott’s theory of statelessness and

Syfte: Syftet med uppsatsen har två delar: Att göra en konkurrensanalys av fem företag i polymerindustrin, en mogen industri, genom att identifiera viktiga strategiska nyckelområden och använda detta som grund. Konkurrensanalysen kommer sedan att vidareutvecklas genom att använda strategy canvas med intentionen att visualisera företagens strategier. Metod: Undersökningen har ett kvalitativt angrep

This thesis attempts to clarify the impact of cultural differences on customer expectations of service level. Furthermore, we want to determine whether or not expectations of service differ enough to be quantifiable between two countries, Sweden and the US, mostly regarded as similar in business practices. The conclusion showed that higher ratings on four of Hofstede’s five cultural indexes were a

The process of charm quark fragmentation is studied using D (* +/-) meson production in deep-inelastic scattering as measured by the H1 detector at HERA. The parameters of fragmentation functions are extracted for QCD models based on leading order matrix elements and DGLAP or CCFM evolution of partons together with string fragmentation and particle decays. Additionally, they are determined for a n

Assemblies formed by a well-defined quality of DNA (4331 bp T7 DNA) and the small net-cationic protein lysozyme in dilute aqueous solutions have been characterized using cryo-transmission electron microscopy (cryo-TEM) and dynamic light scattering (DLS) as the main techniques. In a wide range of different DNA to lysozyme ratios in solutions of low ionic strength, dispersions of aggregates with the

A microplate screening method was used to assess anaerobic growth of 12 Saccharomyces cerevisiae strains in barley straw, spruce and wheat straw hydrolysate. The assay demonstrated significant differences in inhibitor tolerance among the strains. In addition, growth inhibition by the three hydrolysates differed so that wheat hydrolysate supported growth up to 70%, while barley hydrolysate only sup

A newly constructed solid state silicon dose profile detector is characterized concerning its sensitive profile. The use of the MEDIPIX2 sensor system displays an excellent method to align an image of an X-ray slit to a sample under test. The scanning from front to reverse side of the detector, show a decrease in sensitivity of 20%, which indicates a minority charge carrier lifetime of 0.18 ms and

ASHEIM B. The changing role of learning regions in the globalizing knowledge economy: a theoretical re-examination, Regional Studies. Highlighting four theoretical developments, this paper theoretically re-examines the learning region in view of the changing roles of regions in the globalizing knowledge economy: (1) from specific contexts to general regional development strategies; (2) introducing

Understanding of Forster resonance energy transfer (FRET) in thin films composed of quantum dots (QDs) is of fundamental and technological significance in optimal design of QD based optoelectronic devices. The separation between QDs in the densely packed films is usually smaller than the size of QDs, so that the simple point dipole approximation, widely used in the conventional approach, can no lo

The aim of the present study is to cast some light on the realisation of sj- and tj-sounds (/ɧ/ and /ɕ/) in Estonian Swedish. These sounds are said not to occur in this variety of Swedish, or to have a different realisation as compared to Standard Swedish (Lagman, 1979). Our analysis, based on repetitions of elicited words produced by five elderly speakers of Estonian Swedish, shows that sj- and t

Serum adiponectin is a risk factor for fracture. The predictive value attenuates with time in elderly men so that its use for the risk assessment in the long term is questionable. The study underlines the importance of testing the long-term stability of potential risk factors. High serum adiponectin is associated with an increased risk of fracture in elderly men. The aim of the present study was t