Filtyp
This article examines the controversy surrounding Andreas Hojer, the future professor of natural law, and his youthful work on the non-prohibition of incestuous marriages by divine law that took place in 1719–1720 in Copenhagen. The article discusses manuscript sources from the theological faculty and central government to show how the controversy concerned not just Hojer's allegedly dangerous arg
The knowledge of the material budget with a high precision is fundamental for measurements of direct photon production using the photon conversion method due to its direct impact on the total systematic uncertainty. Moreover, it influences many aspects of the charged-particle reconstruction performance. In this article, two procedures to determine data-driven corrections to the material-budget des
En fastighetspaketering innebär att ett moderbolag överlåter en fastighet till ett för ändamålet nybildat dotterbolag genom en underprisöverlåtelse till skattemässigt värde, varefter andelarna i dotterbolaget avyttras koncernexternt. Förfarandet med fastighetspaketeringar är ett skatteplaneringsverktyg som resulterar i minimerad skattebelastning för såväl överlåtaren som förvärvaren. I denna uppsaThe concept of packing assets in terms of real estate signifies that a parent company transfers a real estate to a newly formed subsidiary through an undervalue-transfer set to tax value, i.e. for a price under fair market value, whereafter the shares in the subsidiary are disposed of. The given procedure is a tax planning tool which causes minimized tax burden for the transferor, as well as for t
By using the variables politics of scale, politics of position and politics of place, the dispute concerning the hydropower plant Rogun between the upstream country of Tajikistan and the downstream country of Uzbekistan can be explained from three spatial angels. The Rogun dates back to the Soviet era and under recent times the relations between Tajikistan and Uzbekistan have become tense since Ro
Syftet med denna uppsats är att se huruvida möjligheten att få bära religiösa symboler öppet i arbetslivet skiljer sig åt mellan två internationella domstolar som har jurisdiktion över samma territorium. Studien undersöker de motiveringar samt argument European Court of Human Rights och European Court of Justice använder sig av för att stödja sina domslut. Detta görs genom att granska två rättsfal
The Good Samaritan and the sublime – an investigation of why an altarpiece, painted by Staffan Hallström to the church of Bodum, was rejected The following thesis investigates why an altarpiece ordered by the local church border in Bodum, was rejected. The artist, Staffan Hallström was a modernist (expressionist) who worked with abstractions in form and colour. The artist created the altarpiece, i
In tax law, taxpayer’s rights are founded on three distinct levels. The International level includes provisions found in multilateral or bilateral agreements as well as human rights instruments, such as the ECHR. The European level includes the fundamental freedoms provisions enshrined in the Treaty, the provisions set out in the EU Charter, and the general principles of EU law. At the nationa
This thesis analyses the tax treatment of foreign investment funds in the Netherlands. Investment funds subject to a special tax scheme are entitled to the reimbursement of withholding tax on the dividends they receive. In order to qualify for the special tax scheme, investment funds have to meet two requirements. The analysis in this thesis is twofold. Both the compatibility of the special tax
The aim of this study is to contribute to the existing literature on co-creation in investigating consumers’ motives for participation on the one hand and possible effects of this participation on brand knowledge on the other. It thus provides a link between co-creation, motivation, and branding literature. A constructionist ontological stance and interpretive epistemology led us to the research p
The VAT Directive does not include any provisions for the issuer of invoice to be able to adjust invoices issued incorrectly. Neither is there a provision pointing out conditions to be complied with in order to adjust VAT charged correctly. This article examines possibilities under which it is possible for the issuer of invoice to correct output VAT in case of non-payment of consideration.In times
Although there have been studies of some factors related to the features of out-of-body experiences (OBEs), the effect of physical body posture and activity has not been systematically explored. Over the years research has suggested that OBEs are more frequent in states of low physical activity and when the body is supine, in agreement with other findings related to alterations in consciousness. T
Two schematic modes of political mobilization of the electorate, and patterns of patronage, have been historically common in Indian politics; indirect vertical mobilization and broad horizontal mobilization. This thesis examines the impact of these modes of mobilization on socioeconomic development among the larger states of India. It also attempts to put this impact in relation to other factors.
Titel: YouTube, företagens framtida marknadsföringskanal? Seminariedatum: 2008-01-18 Ämne/kurs: Attraktion och Repulsion Marknadsföring, FEKK01, Examensarbete kandidatnivå, 15hp. Författare: Björn Widerström och Joakim von Stockenström Handledare: Björn Carlsson och Roland Knutsson. Nyckelord: YouTube, Internetmarknadsföring, Diffusion of innovation, Word of Mouth, Buzz marketing Syfte: Syftet med
The purpose of the essay is to investigate the reasons for Russia's invasion of Ukraine in 2022 by adopting a defensive and offensive realist perspective. Hypothetical explanations for the invasion such as balancing of threats are operationalized based on offensive defense policy, geographical proximity and military capability, while expansion of power is interpreted as challenging the status
Summary: The image of St. Birgitta in the liturgy Since the liturgy was the principal locus for the commemoration of Birgitta in the Middle Ages, the image which liturgical texts conveyed of her is of considerable interest. The essay analyzes the two offices in honour of Birgitta written by Archbishop Birger Gregersson (1367-1383) and Bishop Nils Hermansson (1374-1391,). First, what may be called
How professions should be defined and separated from other occupations has constituted an enduring theoretical and empirical problem in studies of the professions. In this article, the definitions of the so-called list approaches, involving enumerations of social attributes, are scrutinized. Weak-nesses are highlighted and analysed. It is argued that an alternative approach to the issue of definit
