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Although direct taxation falls under the sovereignty of each individual Member State, that sovereignty must be practiced with respect for community legislation and the EC Treaty. National legislation that in any way hinders the freedoms guaranteed by the Treaty or discourages nationals of a Member State to practice those freedoms is infringing the EC Treaty and is not to be tolerated. The number o
Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. Many of the cross-national patterns we observe today are the result of centuries old conflicts and challenges, hence we need to take history into account if we want to understand c
Single-family houses (SFHs) constructed between 1961 and 1980 account for approximately one-third of the total energy use, 31 TWh, for space heating and domestic hot water in Swedish SFHs. These are responsible for about 40 percent of the total energy use in all buildings. There are roughly 715,000 houses from this period and they are largely homogeneous in technical terms, with low levels of ther
Background: Elderly people living in nursing homes (NHs) have multiple diseases as well as risk factors that may complicate optimal medication. Malnutrition and impaired renal function are two of those risk factors. Heart failure is common and may often not be treated or diagnosed adequately in elderly patients.Objectives: The aim of this thesis was to explore different risk factors for elderly wi
According to Lundquist, professor in political science at Lund University, there are six different kinds of steering that rule the activities of the authority. The different kinds of steering can be divided into two different groups&semic direct and indirect steering. Steering by order means that the superior rules how the public authority perform their duty in individual matters. Steering by
When deciding upon the usage of direct deliveries as opposed to central inventories, efficiency and strategic effects need to be considered. Operations management literature on efficiency effects is not hard to find but literature describing what other factors can affect the decision is more scarce. Even less literature can be found on the theme of deciding between direct or indirect physical flow
Bakgrund: För att tillverkande företag skall kunna vara konkurrenskraftiga, så är det viktigt att kontinuerligt sträva efter att eliminera alla orsaker till slöseri. En av de verktyg som kan användas för att bekämpa slöseri är TPM, vilket huvudsakligen är ett strukturerat sätt för att öka företagets tillförlitlighet till sina maskiner och produktionseffektiviteten genom att förstärka företagets unBackground: In order for manufacturing companies to stay competitive today, it is important to continuously strive towards eliminating any sources of waste. One of the tools to address waste elimination is to work with Total Productive Maintenance (TPM), which essentially is a structured way of improving the company’s machine reliability and production effectiveness through enhancing the sites mai
Syftet med uppsatsen är att utreda kriminaliseringen av våldtäkt inom äktenskap. Detta har gjorts utifrån bland annat statens offentliga utredningar, remissinstansers yttranden och protokoll från riksdagens två kammare. Vilka huvudsakliga faktorer som bidrog till kriminaliseringen är den ledande frågeställningen som genomsyrar uppsatsen. Våldtäkt är ett omdiskuterat ämne i dagens samhälle och harThe purpose of this essay is to study the criminalization of rape within marriage. The essay is based on the state's public inquiries, opinions from several referral bodies and the protocol from the two-chamber Parliament. What pervades this essay is to find the main factors that contributed to the criminalization. Rape has always been a hotly debated question and a serious crime. Today there
Nibe Industries has grown from being a local Swedish company to a global group with subsidiaries around the world. Nibe has protected its roots and still retains the head office in Markaryd, where they invest heavily in production locally (Nibe Industrier AB, 2020). The master thesis was conducted at the subsidiary Nibe AB in Markaryd within Climate Solutions” business area with a special focus on
Ultrasonography as a tool measuring the anterior capsular distance in THA was so far not described nor validated. Comparing the measurements of the capsular distance set with a caliper/ruler with those performed with ultrasonography on a THA model demonstrated a high correlation between measurements. The effect of experience of ultrasonography in THA was also evaluated comparing the first and last
Popular Abstract in Swedish Jordens totala energiförbrukning stiger. Samtidigt förbrukas primärt fossila naturresurser som kan anses ändliga, så som olja, kol eller naturgas, för att tillgodose energibehovet. Även andra energikällor används, t.ex. kärnbränsle, vind och vatten. Denna avhandling fokuserar på energi som omvandlas vid förbränning av gas i gasturbiner. Eftersom naturgas är ett fossilt In this thesis, the effect of alternative gaseous fuels, with high hydrogen content and lower calorific value, on gas turbine combustion was investigated experimentally. The aim of the investigation was to find operational limitations for an experimental burner and to supply data for validation of computational fluid dynamics (CFD). Before examination of the actual burner, the laminar flame speed
The interest in the production of 3D geo data has in recent years greatly increased, and many performers are interested in making use of 3D geo data for including urban design, planning, analysis, city models and web services. The use of 3D geo data can lead to an increased communication with the citizens thought interactive web maps. For example the user can slide around in a planned district or
Bröstcancer är den vanligaste formen av cancer hos kvinnor. Fler än 7000 diagnostiseras med denna sjukdom varje år i Sverige. En del av behandlingen mot cancern är strålbehandling. För att strålbehandlingen ska ge goda effekter är det viktigt att det är den sjuka vävnaden som bestrålas, och att den friska vävnaden förskonas från strålningen i den mån det är möjligt. Detta uppnås genom noggranna stPurpose: The CatalystTM system was tested and compared with an X-ray image verification system for patient positioning during breast cancer treatment. Included was to find the optimal reference image and the optimal cropping method for the reference image. Parameters that could lead to an optimization of the treatment routines were also evaluated. Method and Material: The study was divided into t
The changing customers’ behavior nowadays strongly affects the market situation in any type of industries. Markets are demanding a shorter delivery lead time, shorter product life cycle and higher flexibility to fulfill customers’ expectation. In order to fully adapt in this kind of situation and maintain competitiveness in the market, a company need to have better collaboration internally and ext
Under tidsperioden 2011-2012 meddelade HD ett antal domar som på ett mycket långtgående sätt förändrade rättsläget avseende straffmätning av illegal hantering av narkotika, samt bedömningsgrunderna för om narkotikabrott ska ses somt grovt eller varandes av normalgraden. I uppsatsen har normbildningsinitiativet behandlats under benämningen narkotikarevolutionen. Detta examensarbete syftar dels tiDuring the time period 2011-2012 the Swedish Supreme Court (SSC) issued a number of precedent verdicts. The norms imposed by the judiciary power aimed at changing the legal situation regarding crimes related to narcotics. The aim was focused on how penal punishments were measured as well as the criteria for when a crime should be deemed severe or not. This paper has chosen to entitle this initiati
Högsta domstolen har som sista instans ett stort ansvar för rättsbildningen i den svenska rättsordningen och spelar därför en viktig roll i densamma. Denna roll och betydelse har liksom rättsordningen varit föremål för ständiga förändringar. Från Högsta domstolens grundande fram till år 1971 ansågs domstolen främst som en garant för att underrätterna dömde rätt och rättvist. 1971 tilldelades domstThe Supreme Court is the highest legal body in Sweden, and has together with the legislator the main responsibility for the formation and development of the Swedish legal system. Its role and importance has been subject to constant changes over the years. The Supreme Court’s position of today was defined in 1971, when the legislator decided that there should be a refined court of record. This ch
Centre for Retail Research at Lund University ANNUAL REPORT | 2018 2 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2018 3 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2018 Introduction Centre for retail research – the fifth year The centre for retail research has now been in existence for five years and, during the past year, we have wrapped up se- veral research proje
https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/annualreport-2018.pdf - 2026-07-23
This thesis consists of four self-contained essays on different conflicts shaping local government policy. The first essay examines how population aging affects the generosity of public long-term care. Aging may directly affect long-term care policy as the elderly become a more important voter group. However, concerns for other citizens may dampen the political importance of the elderly. Fixed e
Possible heterogeneity of initial pancreatic islet beta‐cell autoimmunity heralding type 1 diabetes Review-Symposium doi: 10.1111/joim.13648 Possible heterogeneity of initial pancreatic islet beta-cell autoimmunity heralding type 1 diabetes Åke Lernmark1 , Beena Akolkar2, William Hagopian3, Jeffrey Krischer4, Richard McIndoe5, Marian Rewers6, Jorma Toppari7, Kendra Vehik4, Anette-G. Ziegler8 & The
https://www.teddy.lu.se/sites/teddy.lu.se/files/2023-11/151_2.pdf - 2026-07-23
Template - Simplified procedure [Translation from Swedish to English] Inst/Dept/Unit Officer dealing with the matter/Title 20 Procurement document, simplified procurement of XXX Address NAME OF DOCUMENT File ref. 1 Date Administrative provisions Lund University is issuing an invitation to tender for ***XXX***. This procurement document includes all of the information, requirements, terms and condi
