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The number of situations where both people and nature are harmed by human activities are increasing in the same pace as mankind is augmenting its control and so called 'development' of the Earth. Although previously much debated, we have passed the stage when protecting human rights and preserving the environment were seen as conflicting interests. Instead we have reached the conclusion th
This thesis sets out to examine which tax consequences might arise when moving a closely held company abroad, according to Internal Law, European Community Law (EC Law) and Double Taxation Treaties. To be able to illustrate the tax consequences I have chosen to look at a specific case where a shareholder undertakes a sale of shares of his Swedish company to a foreign company also owned by him. The
This paper analyses the causes and effects of tenure security in rural China. Using original survey data gathered in Hebei province in the summer of 2009, it begins by assessing the causes of tenure security among China’s rural landholders. It finds that within the sample, possession of a contract and faith in the legal system have the most pronounced effect on determining tenure security. Contrar
A packaging company is currently evaluating their production and searching for development opportunities to make the production more effective. At the facility for packaging materials there is a production line with two machine-groups consisting of two printers and one laminator. In the present situation the two machine-groups are disconnected from each other by the use of an inventory. The purp
ABSTRACT Title Competetive advantages through slow fashion – A study of a new fashionconcept Level Bachelor Institution Service management, Campus Helsingborg – Lunds universitet Authors Malin Furumalm, Sara Rydberg, Olivia Swanstein Instructors Carl R Hellberg, Jan E Persson Problem discussion Since there are several actors who choose to describe the concept in different ways, a problem concernin
The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle. The arm's length principle states that transfer prices between related enterprises have to be the same amount as transfer prices in comparable transactions between unrelated enterprises. The pri
The proceeding in Swedish public administrative courts is regulated by the förvaltningsprocesslag (law of administrative proceeding). According to the 8 § in this law the court shall investigate a case by its nature. This paragraph gives the public administrative courts a duty to investigate their cases. The same paragraph declares that when necessary, the court notifies how the investigation shou
This thesis has sought to answer the question if Sweden is comparatively advantageous in the trade with emission allowances in the EU Emission Trading Scheme (EU ETS) in 2005-2008. By analyzing the emission levels in the Swedish greenhouse gas abundant sectors and the compliance to the EU ETS, it was shown that Swedish production outperformed the emission targets every year studied, leaving a larg
Livets minsta byggstenar är celler (från latinets cella; litet rum). Hos encelliga djur, t. ex bakterier och jäst innehåller de enskilda cellerna allt som behövs för att leva och föröka sig. Hos flercelliga organismer är cellerna specialiserade och bygger tillsammans med andra specialiserade celler upp vävnader, organ och hela organismer. Gemensamt för alla celler är att de utvändigt omsluts av etAquaporins (AQPs) are membrane-bound intrinsic water channels that allow the passive diffusion of water and small solutes across cellular membranes. There are 13 highly conserved isoforms of these channels in human, which differ in specificity, regulation and localisation in cells and tissues. The work in this thesis focuses on AQP0 and AQP2; water-specific aquaporins that are known to interact wi
The European pulp and paper industry (PPI) directly emits 31.9 Mton CO2 (2016) and indirectly 12.3 and 5 Mton CO2 from purchased electricity and transport respectively. It also accounts for 68 Mton of biogenic CO2 emissions. The PPI is a mature industry with overall stagnating market demand in the past ten years and relatively high levels of recycling. Forest countries like Sweden and Finland domi
