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Inom EU är den direkta beskattningsrätten endast i begränsad utsträckning harmoniserad. Det innebär att medlemsstaterna till stor del kvarhåller sin suveränitet, vilket medför att de får utforma sina skattesystem efter vad de anser vara lämpligt. EUD kan dock pröva nationella skattereglers förenlighet med de grundläggande fördragsfriheterna. Harmonisering av medlemsstaternas skatteregler på den diIn the EU, member states maintain the right to design their own tax systems but direct taxation rules are harmonised through EUD case law and EU directives. The EUD examines national tax rules for compatability with the freedom of movement provisions that underpin the union. Its case law and EU directives constitute negative and positive harmonisation, respectively. Despite this, direct taxation r

How is ’Africa’ depicted in the speeches held by François Hollande in Central and West Africa? By utilizing Foucauldian discourse analysis and a post-colonial perspective, the aim of this study is to explore which discourses are prevalent in the depiction of ’Africa’ in seven of the speeches delivered by the French president in in Senegal, Mali, the Democratic Republic of Congo, Guinea and Ivory C

The ‘activation’ of labour market policies is a relatively undisputed phenomenon in the concomitant research field. However, welfare regime scholars predict the importance of path dependence in different advanced welfare states’ policy responses to the ever-present problem of mass youth unemployment. The aim of this thesis is to explore the trajectories of youth unemployment policy in Sweden, the

This research is a case study of Russia's annexation of the peninsula of Crimea in 2014. The annexation of Crimea is one of many conspicuous actions by Russia during later years with President Vladimir Putin as the decisive executor. With the annexation of Crimea as a basis for the analysis, this research aims to understand and explain the psychological aspects of Putin’s decision to incorpora

Målet med uppsatsen är att utröna om de svenska ränteavdragsbegränsningsreglerna i 24 kap. 10 a – 10 f §§ IL är förenliga med den EU-rättsliga etableringsfrihet som regleras i art. 49 FEUF. Med anledning av att EU-kommissionen hösten 2014 har översänt en formell underrättelse till Sveriges regering med budskapet att de svenska reglerna anses kränka etableringsfriheten är ämnet högaktuellt och det The aim of this thesis is to decide whether the Swedish interest deduction limitation rules in 24 kap. 10 a – 10 f §§ IL (The Swedish income tax act) are compatible with the freedom of establishment as it is embodied in art. 49 of the TFEU. Due to the recent undertakings of the European Commission where the Swedish government has been sent a letter of formal notice being informed about the eventua

In the literature on democracy, the media is often recognized as a fundamental pillar. Doubtlessly, a healthy democratic society requires an actively ongoing and informed public debate on matters of significance. Recognizing that we are to some extent dependent on the news media for our understanding of the world around us, this thesis sets out to study how the Swedish nation-wide news media perfo

The research investigate the Visegrad countries (Poland, the Czech Republic, Slovakia and Hungary) cohesion problem finding a joint position on the EU sanctions against Russia by answering the question: What is behind the Visegrad Groups different positions and lack of unity on the EU sanctions towards Russia?. To identify what is behind the Visegrad Groups different positions the theory spring fr

Exploration of the role of penicillin-binding protein 4b in Bacillus subtilis The Gram positive bacterium Bacillus subtilis produces endospores which enable the bacterium to survive under extreme conditions, e.g. desiccation and extreme temperature. The cortex layer of the endospore is essential for heat resistance. It consists of modified peptidoglycan (PG), which is similar to PG in the cell w

Since the 1950’s the number of twins, born in Sweden have increased because of the possibility of IVF treatment, and women are increasingly older nowadays, when having the first child/children. Being parents of two children in the same age will cause difficulties in everyday life that is beyond what most other parents experience. Many parents have troubles with carrying their toddlers,. Mental an

Kanada är väldigt rikt på energiresurser och fjärde största vattenkraftproducenten i världen. Provinsen Quebec står för omkring 52% av Kanadas totala vattenkraftsproduktion, och ener- gimarknaden Quebec domineras fullständigt av vattenkraft: 96% av elen genereras där av vattenkraft. I avreglerade vattenkraftdominerade energimarknader är det vanligt att det finns ett samband mellan vatteninflödet tCanada is plentiful in resources and the fourth largest producer of hydropower in the world. The province of Quebec stands for about 52% of Canada’s total hydropower production, and the Quebecois energy market is totally dominated by hydropower: 96% of the electricity produced in Quebec is hydro. In hydro dominated deregulated energy markets, a correlation can often be found between the water infl

The aim of this project was to studie notions and methods we had as designers to create emotional and long lasting product value with in a product. On the other hand there was a real case from the company Ocean Observation that wanted to develop concepts around a basic phone with an idea based design. The starting point was the question why we are not more attached to our mobile phones, the physi

Under en tio veckors period i Vietnam hösten 2014 genomförde jag ett SIDA finansierat projekt med målet att hitta enkla och billiga lösningar på hur en befintlig biogasanläggning som behandlar industriellt avloppsvatten från en tapiokafabrik skulle förbättras. Jag gjorde mätningar på vattnet som gick in och ut ur lagunen för att försöka komma fram till vad som skedde där inne, och vad det var för Anaerobic digestion is a cost-effective way of treating high organic content wastewater, as it efficiently removes large amounts of organics at the same time as biogas is produced. The production of starch from cassava roots, named tapioca, creates large amounts of high organic content wastewater and uses large amounts of thermal energy for drying the starch. At Wusons tapioca factory in southern

The aim of this study was to find out how discomycetes growing on European Marram grass, Ammophila arenaria (L.) Link, are distributed in relation to white and grey dunes. The result indicates that discomycetes are more common in the white dune area, but the difference was not statistically significant. The study also includes a genetic study of intraspecific variation in the species Albotricha ac

I familjerätten finns två former av vårdnad, ensam vårdnad och gemensam vårdnad. Den sistnämnda vårdnadsformen utgör utgångspunkten vid bedömningen av vilken vårdnadsform som är lämpligast. En utgångspunkt som har varit så stark att den har gett upphov till en presumtion för gemensam vårdnad. Uppsatsen undersöker den gemensamma vårdnadens rättsutveckling med utgångspunkt i vårdnadsreformerna 199Within the area of family law there exists two forms of legal child custody, sole custody and joint custody. The last form is the starting point in court when deciding upon which form of custody constitutes the most suitable one. The strength of the previously mentioned starting point are of such degree that a presumption for joint custody took shape. The essay examines how the development of chi

The past five years, Northern Africa and the Middle East have been characterized by revolutions and civil wars. Today, we can see two major civil wars raging in the region, one in Libya and another in Syria. In 2011, the UN Security Council (UNSC) passed resolutions that would ultimately lead to a military intervention in Libya, with the purpose to protect civilians from the regime. This intervent

This feminist research thesis focuses on Swedish women’s narratives about their own safety and vulnerability in public spaces. Earlier research, and also many feminist theories, claims that people are seeing women as victims and has an idea that women are in constant need of protection. The aim of the thesis is to make women’s personal standpoints about their lives visible. I used feminist securit

In this thesis I provide Swedish evidence suggesting that homeownership affects left-right orientation, a dimension that structures politics to a large extent in this country. While homeownership is a largely omitted variable in studies on political views, the home one owns is the most important asset of many Swedes today. I thus expect it to affect political views via its economic value. Using or

This thesis by using quantitative and qualitative data investigates the new forms of social and political collective action that rose after the financial crisis of 2009 in Greece. It attempts to study the rise of Informal Civil Society Organizations (ICSO) through the use of the research question, how can we understand the rise of informal civil society organizations in Greece after the onset of t

Identity. A widely discussed subject analyzed in this thesis. The intent of the thesis is to perform a discourse analysis of how Russian identity is constructed and how it transforms in time. This is realized by utilizing the theories and deconstructing methods by Ernesto Laclau and Chantal Mouffe. In addition Laclau, Mouffe and Slavoj Žižeks related theories on construction of political identitie

Under det senaste seklet har det svenska samhället utvecklats från att ha varit ett industrisamhälle till att bli ett kunskapssamhälle. Denna utveckling har inneburit att s.k. kunskapsföretag har kommit att få en alltmer central roll i samhället. Kunskapsföretag kännetecknas av att de främst bedriver kunskapsproduktion och inte materiell produktion. Det är de anställdas kunskap som utgör kunskapsfDuring the last century, the Swedish society has developed from being an industrial towards becoming a knowledge-based society. As a consequence, so-called knowledge management-companies have come to occupy a central role in society. Knowledge management-companies ́ primary production is knowledge and not matter. Since the employees possess the knowledge, they are the most valuable resources of th