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Den svenska lagen på upphandlingsområdet för den klassiska sektorn, lagen om offentlig upphandling (LOU), bygger på upphandlingsdirektiv grundande på EU-fördragets bestämmelser om fri rörlighet för varor och tjänster. Rättsmedelsdirektivet, direktiv 89/665/EEG, som syftar till att säkerställa efterlevanden av upphandlingsreglerna, tillkom i början av 90-talet. Direktivet lämnade dock stort utrymmeThe Swedish law on procurement is based on Community Directives on public procurement establishing fundamental EU Treaty principles such as the principles of free movement of goods and services. The Remedies Directive (89/665/EEC), entering into force in the beginning of the 90´s, was adopted to ensure that effective and rapid remedies are available to aggrieved bidders. However, the directive let

Minskning av resultatet i svenska bolag genom koncerninterna upplåningar är ett relativt enkelt skatteplaneringsförfarande som syftar till att reducera de totala skattekostnaderna i en internationell koncern. Förfarandet går generellt till så att ett svenskt bolag tar upp ett lån från ett annat bolag inom koncernen etablerat i ett lågskatteland. Räntan som löper på lånet dras som en kostnad i det Reduction of the result in Swedish companies through intercompany bor-rowings is a relatively simple tax planning procedure aimed to reduce the fiscal costs in an international corporate group. The procedure is generally composed of a Swedish company raising a loan from another company within the group established in a low-tax country. The interest on the loan is deductible in the Swedish company,

Summary: The purpose of this paper is to give a petrographic and mineralogic description of a dyke complex, consisting of a metadiabase and a quartz keratophyre. The type locality is the northern part of the Kiirunavaara apatite-rich iron ore, situated in northern Sweden. In this part of the mine, the dyke complex has caused problems with rock stabil ity and water inflow. The dyke is well mapped f

Chronic myeloid leukemia (CML) is genetically characterized by the presence of the reciprocal translocation t(9;22)(q34;q11), resulting in a BCR/ABL gene fusion on the derivative chromosome 22 called the Philadelphia (Ph) chromosome. In 2-10% of the cases, this chimeric gene is generated by variant rearrangements, involving 9q34, 22q11, and one or several other genomic regions. All chromosomes hav

Abstract Levels of natural radioactivity such as 222Rn (radon) and its long-lived daughters 210Pb and 210Po were measured. The radon gas was trapped on cooled charcoal filters and the long-lived daughter products sampled on fibre filters on a daily basis. In addition, short-lived progenies were followed continuously on the filters in order to achieve a time resolution of about one hour. The ave

Popular Abstract in Swedish Avhandlingen innefattar 5 fristående artiklar samt en slutlig sammanfattning av samtliga arbeten. Arbetet behandlar textilproduktion under yngre järnålder framförallt vikingatid. Textilproduktionen har beaktats utifrån de textilredskap som påträffats vid utgrävningar av bosättningar i Skåne, Mälardalsområdet samt Birka, Sverige och Hedeby nuvarande Tyskland. Redskapen oThe initial aim of the present PhD thesis was to develop the method of classification for textile tools to facilitate the study of textile production in an archaeological context. The thesis consists of five separate projects and a concluding summary. The study covers the late Iron Age, mainly the Viking Period. Geographically, the study covers the regions of Scania, in S.W. Sweden, with seven set

A systematic review of radiation therapy trials in several turnout types was performed by The Swedish Council of Technology Assessment in Health Care (SBU). The procedures for evaluation of the scientific literature are described separately (Acta Oncol 2003; 42: 357-365). This synthesis of the literature on radiation therapy for head and neck cancer is based on data from 39 randomized trials and I

Popular Abstract in Swedish Parkinsons sjukdom beror på att de dopamin-producerande cellerna i hjärnan dör. Detta leder till minskad rörlighet, svårigheter i att påbörja och avsluta en rörelse, balanssvårigheter och darrningar (tremor) hos de drabbade patienterna. Varför dopamincellerna dör är oklart och i nulägat kan man inte bota Parkinsons sjukdom, men man kan lindra symptomen med mediciner. PaParkinson's disease (PD) is a neurodegenerative disorder where the midbrain dopaminergic neurons are lost. Presently there is no cure for PD, and the most common treatment is to replace the lost dopamine pharmacologically by administration of the dopamine precursor L-DOPA. This works very well during the initial treatment period, but unfortunately a majority of the patients develop abnormal involu

Popular Abstract in Swedish Kvantdatorer har den unika egenskapen att de kan utföra samma beräkning för många olika startvärden samtidigt. Informationen i en vanlig dator är lagrad i ett minne som består av bitar, som kan ha värdena 1 eller 0. När ett program körs beror slutresultatet av startvärdena hos dessa bitar. Minnet i en kvantdator lagrar istället kvantbitar, som även de kan ha värdena 1 eThe main aim of this work, was to lay the foundations for the experimental realisation of a quantum mechanical controlled NOT gate in rare-earth-metal-ion-doped crystals. Small amounts of rare-earth elements, added during the growth of some inorganic crystals, will become substituted into the crystal lattice as trivalent ions. The trivalent rare-earth-metal ions between cerium, with atomic number

I vårt samhälle har produkters utseende och design kommit att bli allt mer viktigt. I takt med denna utveckling har också värdet på design ökat och behovet av skydd för design blivit större. Idag kan industridesign skyddas genom en rad lagar och förordningar på immaterialrättens område. Det skydd som lagstiftaren primärt avsett för formgivning och design är dock det mönsterrättsliga skyddet. I denIn the society we live in today the design of products has become more and more important. This development has resulted in an increased value for good design and the need for protection of design is now even more important than before. Industrial design can nowadays be protected through several types of legislation providing intellectual property rights. The type of protection that the legislator

I den svenska brottmålsprocessen intar målsäganden en förhållandevis stark ställning. Målsäganden har, under ett antal i lagen stadgade förutsättningar, rätt till ett processrättsligt deltagande i brottmålsprocessen. Genom en subsidiär åtalsrätt har målsäganden tillerkänts en rätt att föra enskilt åtal när åklagaren beslutar att inte väcka allmänt åtal. För ett begränsat antal brott har målsägandeIn the Swedish criminal process the plaintiff possess a fairly strong position. From a number of statutory prerequisites the plaintiff has the right to participate in the criminal procedural process. Through a subsidiary indictment right, the plaintiff has the possibility to single handedly continue the procedure even though the prosecutor has chosen not to go on with the prosecution. In a few cri

Ränteavdragsreglerna har alltsedan de infördes år 2009 varit föremål för kritik, exempelvis vad gäller deras förenlighet med de i FEUF fastslagna fria rörligheterna. Trots att HFD har konstaterat att ränteavdragsreglerna är förenliga med de fria rörligheterna kvarstår kritiken. Reglernas syfte är att skydda den svenska bolagsskattebasen genom att begränsa den generella avdragsrätten för ränteutgifEver since the rules limiting the deductibility of interest expenses for intra-group loans (the interest deduction rules) were first adopted in 2009, they have been subject to criticism, for example concerning their consistency with the four freedoms of the Treaty on the Functioning of the European Union. Even though the matter has been settled by the Supreme Administrative Court the criticism sti

Sammanfattning Skatteverket kan företa revisioner hos i huvudsak bokföringsskyldiga skattskyldiga, i regel näringsidkare, för att granska riktigheten av de uppgifter som lämnats till Skatteverket i deklarationer och kontrolluppgifter. Vid dessa revisioner granskas den skattskyldiges bokföring och andra underlag för att stämmas av mot de uppgifter som lämnats till Skatteverket. Skatteverket kan äSummary The Swedish Tax Agency is authorized to carry out audits, mainly with accountable taxable’s, normally corporations, in order to scrutinize the accuracy of the information that has been submitted to the Swedish Tax Agency through income tax returns and statements of earnings. In such audits the taxable’s accounting and other materials are compared against the information that has been submi

Abstract Agricultural intensification is causing a worldwide loss in biodiversity, and organic farming has been proposed as a valid method for preserving it. Studies have shown that organic farming increases species abundances, however the taxonomic breadth of communities may be an additional important biodiversity measure which is not affected by study intensity or sample size. The aim of this s

En medlemsstats nationella inkomstskatteregel som hindrar eller inskränker EUF-fördragets bestämmelser om fri rörlighet kan anses vara rättfärdigad om den uppfyller vissa kriterier. Det centrala i denna uppsats är den bedömning som EU-domstolen gör för att avgöra huruvida regeln är rättfärdigad eller ej. Detta innebär att uppsatsen innehåller en redogörelse för det så kallade rule of reason-testetA member state’s national income tax legislation, which prevents or restricts the provisions on free movement in the Treaty of the Functioning of the European Union, can be justified if it meets certain criteria. The essence of this thesis is the assessment made by the European Court of Justice (the Court) to determine whether the legislation is justified or not. This means that this thesis contai

Sweden has a vision of building a sustainable society. To reach this vision a number of goals, such as transportation political goals, regional goals and environmental goals, have been set. One way to reach the aforementioned transportation political goals for a good and safe traffic environment is to increase the use of public transport and thereby reduce the need for people to use their car. Com

Arbetet behandlar digitala produkters rättsliga ställning; närmare bestämt huruvida dessa produkter ska klassificeras som tillhandahållande av tjänster, eller som köp av varor. Med begreppet digitala produkter ska förstås datorprogram, musikfiler, videofilmer, bildfiler, e-böcker, applikationer, datorspel, mm. Fokus kommer att ligga på konsumenternas rättsställning vid förvärv av de digitala produThis essay discusses digital content and their judicial status; especially the issue concerning the classification of digital content as either sales contracts or service contracts. The term digital content is to be understood as computer programs, applications, games, music, videos or texts. This essay will mainly focus on consumers and their rights when purchasing digital content which are not s

In order to examine contemporary Russian cinema, this thesis has two points of departure: firstly the Petersburg myth, which is here defined as reversible or ambiguous since it includes both an eschatological and a cosmogonic aspect; and secondly, the Petersburg literary text as defined in works by Vladimir Toporov. During the twentieth century, the vitality and actuality of the Petersburg myth wa