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The precise valuation and correct assessment of the value of imported goods should be preceded by determining the value of imported goods for Customs purposes. The provisions regulating the Customs valuation are overlapped and complicated; the reason which prompted the Author, through this paper, to eliminate this overlaps and simplify the complexity, using a new approach represented by reclassify
The purpose of this study was to examine social projects that use hip hop as a youth activity and illustrate how staff members in such projects can reason about the importance of hip hop. The investigation was limited to three social projects in Malmö Sweden, and the study was based on interviews. The aim was to answer the questions: ·How does the project staff legitimize hip hop as a youth activi
The debate about ECT- treatment for depression has got a lot of attention in the media during the past 10 years. There are several actors involved in the debate, but we have chosen to look more closely at how patients' and the professionals' arguments look like. Our intention of writing this work was to investigate how patients' and professionals' views on electroconvulsive therapy
The purpose of this thesis is to broaden the research field and contribute with a new perspective regarding insider trading and insiders’ ability to avoid negative abnormal return. An event study framework is applied to examine market efficiency on Swedish stock market. Market model is used as an equilibrium model for identifying abnormal returns. The theoretical framework is built on efficient ma
Oatly is a company that produces and sells oat based products. Their most selling product is the oat drink, which is a substitute to milk, and over 80 percent of the annual sales volume comes from this product. Since the foundation of Oatly, the main idea has been to sell their products on markets with low milk availability and milk consumption. Most recently, Oatly identified the Chinese market a
The Master Thesis, which is a part of the education to become Master of Science in Engineering, Industrial Engineering and Management, Faculty of Engineering, Lund University, has been written at Gambro in Lund. In 2006 new owners bought Gambro and Gambro has been working on new guidelines and strategies during the past year. The Master Thesis became a part of the work with new strategies and ther
To decide what spare part item that should be kept in stock or not Alfa Laval, in the year of 2002, introduced a classification method based on picking frequency. Now it is time to make an overhaul of this method. Many different parameters are involved and Alfa Laval would like to have an evaluation of how their setup performs in comparison with other companies, universities and our own ideas. Pur
In 2003 several interesting events occured on the Swedish market for electronic communications. IP-telephony and third generation mobile telephony were launched, and overall the market revenue for fixed call services declined for the second consecutive year. The decline was in particular referable to lower revenues from dial- up access to the Internet as an increasing number of Internet users tran
Detta arbete är en delstudie inom SAAB Aerosystems interna utredning ”Aerosystems som delsystemsleverantör”. Arbetet syftar till att utvärdera SAAB Aerosystems möjligheter på marknaden för delsystem vid uppgraderingar av flygfarkoster. Syftet preciseras i fyra övergripande frågor: A. Hur fungerar den globala uppgraderingsmarknaden? B. Hur stor är uppgraderingsmarknaden och dess delmarknader och vi
Den här uppsatsen syftar till att redogöra för de beskattningskonsekvenser som inträder för ett dotterbolag när dess moderbolag efterger en fordran som det har på dotterbolaget. Det är vanligt förekommande att ett moderbolag lånar ut pengar till sitt dotterbolag och således innehar en lånefordran. Att därefter efterge fordran är en åtgärd som moderbolaget kan vidta för att exempelvis kapitalisera The purpose of this thesis is to analyse the tax consequences for a subsidiary upon a forgiveness of a receivable granted by its parent company. It is customary that a parent company lends capital to its subsidiary and therefore holds a receivable towards the subsidiary. One alternative for the parent company to capitalise its subsidiary is by forgiving the receivable. When forgiving a receivabl
Arbetsterapeuter inom psykiatrin använder aktivitetsgrupper som ett terapeutiskt medel i behandling. Trots detta finns det inte mycket forskning inom detta ämne. Syftet med denna studie var att undersöka aktivitetsgrupper inom psykiatriska enheter och dess inverkan, betydelse för klienterna samt deras vardag. Intervjuer har gjorts med 14 verksamma arbetsterapeuter inom psykiatrin som använt sig av
Homophobia is widespread in Sub-Saharan Africa. The causes of homophobia are numerous and interconnected, but the main causes can be found in Africa’s colonial history, and its influence on religion, gender roles and African leaders. Christianity became widespread in Africa during the colonial era, and religion has since played a major role in African societies and in the construction of homophobi
Undersökningar har gjorts på landsbygdsturism men begreppet landsbygd innefattar ett mycket stort spann av orter i varierande storlek och med olika förutsättningar. Det kan därför vara svårt att generalisera utvecklingen av destinationer på landsbygden. Vi finner det således intressant att undersöka en mindre destination och dess turismutveckling för att utöka forskningen inom området. Syftet med
Sjömansyrket är till karaktären ett speciellt yrke där en grundförutsättning är att arbetstagare rör sig över nationsgränser. Genom arbetets natur och dess globala prägel har det historiskt varit ett yrke som särskiljts från den normala inkomstbeskattningen och varit föremål för undantagsregler. Både konkurrensskäl och kolliderande beskattningsanspråk från olika stater är bidragande orsaker till dThe seaman profession is by nature a special trade where a basic requirement is that employees move themselves over national borders. By the nature of the work and its global character it has historically been a profession that has been separated from normal income taxation and has been subject to exemption rules. Both competitive reasons and colliding taxation claims from different nations are co
An objective method for calculating shelter effect of shelter belts - The projekt describes a method for objective classification of shelter effect for natural shelter belts. lt is aimed at producing a number of diagrams from which the shelter effect of a natural shelter, with a photographically determined porosity, can be predicted. Measurements of shelterbelt porosity has been made by analyzing
The criticism towards agricultural use of sewage sludge tends to occur in ten year cycles; the debate has begun once more. The aim of this study is to evaluate current policy for agricultural use of sewage sludge, by investigating how pollutants within the sludge are affected. Two types of substances; a heavy metal (cadmium) and an organic substance(nonylphenol), are used to illustrate possible st
