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Sammanfattning Inom koncerner kan det vara en betydande fördel att kunna resultatutjämna mellan bolagen. Olika länder har olika regelsystem för att möjliggöra resultatutjämning. Utöver de nationella lagstiftningarna måste varje medlemsland inom unionen ta hänsyn till EU-rätten. EU-domstolen kommer löpande med nya avgöranden där medlemsstaternas lagar anses vara förenliga eller oförenliga med EU-räSummary Within groups of companies there might be a considerable advantage if there is a possibility to neutralize the result between the companies. Different countries have, to make neutralization of the results possible, various legislation. In addition to the national legislations, every member of the Union has to take EU-Law into consideration. The Court of Justice of the European Union is cur

This thesis is about Swedish integration policy. The thesis suggests that integration policy inexorably leads to the question of who is to be integrated into what and in that way it holds an immanent categorizing practice. The theoretical points of departure in this thesis proposes that Swedish integration policy, through this categorizing practice, has a productive function as it articulates a di

Genom alla tider har migration varit ett frekvent inslag i människans utveckling. Idag har globaliseringen och de teknologiska framstegen möjliggjort ett än större flöde av människor världen över. De flesta länderna i den industrialiserade världen har en svag och i vissa fall till och med en negativ befolkningstillväxt samtidigt som många av u-länderna kämpar med en stark befolkningstillväxt. Dett

Titel: Assessing the marginal value of subsidiary ownership - A case study on Alfa Laval India Ltd Authors: Maria Björkander & Fredrik Runéus Tutors: Måns Kjellsson – PHD candidate, Department of Business Administration, Lund School of Economics and Management Anders Vilhelmsson – PHD, Department of Economics, Lund School of Economics and Management Thomas Thuresson – Chief Financial Officer,

I September 2009 öppnade den nya konventionen om godsbefordran till sjöss för signering i Rotterdam. Om den nya konventionen lyckas i det den har intention att göra, vilket är att harmonisera reglerna om godsbefordran till sjöss, kommer den nästan hundra år gammal regimen Haag reglerna att försvinna. Dessa konventioner reglerar tillsammans med Haag-Visby och Hamburg reglerna ansvaret för skada på In September 2009, the new convention concerning carriage of goods by sea opened for signing in Rotterdam. If the convention succeeds in what it sets out to do, harmonising the carriage of goods by sea regulations throughout the world, the almost a century old regime of the Hague Rules will be discarded. These conventions, together with the Hague-Visby Rules and the Hamburg Rules, regulate the lia

Idag vet man genom flertalet forskningsrapporter och studier att barn som bevittnar våld i nära relationer kan ta lika stor skada som barn som direkt utsätts för misshandel, och att omfattningen av barns våldsexponering i hemmet är stor. Det har i förarbeten uttryckts att dessa barn kan anses vara föremål för en form av psykisk misshandel. Att låta barn bevittna våld är emellertid inte en kriminalWe know from a majority of research studies that children who witness domestic violence can take as much damage as children directly exposed to assault offenses, and that the extent of children's exposure of violence at home are of great proportions. It has been expressed in Swedish legislation that these children can be subject to psychological abuse. Allowing children to witness violence is

When the European Convention of Human Rights and Fundamental Free-doms (ECHR) was incorporated by law in the Swedish legal system, the intent was to maintain the relation between the legislative power and judici-al power. The legislature is forbidden to legislate in violation of the ECHR. If domestic law is considered to be in conflict with the ECHR, the conflict should, if possible, be solved by

Sedan 2001 har EU-domstolen vid upprepade tillfällen framhållit att var och en som har lidit skada som orsakats av en överträdelse av EU:s konkurrensregler ska kunna kräva full ersättning för denna skada. Det har dock visat sig svårt för personer och företag som drabbats av en konkurrensskada att utnyttja denna EU-rättsliga rätt till ersättning. I syfte att främja skadeståndsprocesser baserade på Since 2001 the CJEU has repeatedly stated that, as a matter of EU law, any individual must be able to obtain compensation for harm suffered because of an infringement of EU competition law. As of today, victims of infringements of EU competition law are unable to effectively exercise that EU right. By introducing a Proposal for Directive, the Commission has taken a major step forward in promoting

Den internationella privat- och processrätten är ett område vilket främst styrs genom internationella överenskommelser mellan länder. Syftet med detta arbete har varit att undersöka några av de överenskommelser vilka blir giltiga på internationella vårdnadstvister. Fokus har lagts på sådana vilka gäller inom EU, norden samt rent autonoma rättsregler och belyses ur ett svenskt perspektiv. Den metoToday is a new world. Globalization has continued to be embraced by modern society. This trend has encouraged international integration and subsequently alleviated our cultural and geographical boarders. In this new world, a globalized world, forming a relationship with someone from a different country to that of your origin is no longer an uncommon occurrence. In Sweden alone some 17% of the male

Summary The principle ne bis in idem is a fundamental right that protects individuals from being punished or tried twice for the same offence. The principle is expressed in both Swedish internal law and in several international instruments Sweden has chosen to join. Throughout the last couple of years there has been an intense discussion whether the Swedish system with punishment for tax offence

De första levande organismerna uppstod på jorden när den funnits i 1,5 miljarder år. Under de följande tre miljarder åren bildades livet på jorden, och existerade i harmoni, med gravitation, kosmisk-strålning, elektriska och magnetiska fält och dess cyklisk-hemlighetsfulla variationer medan exponeringen från den naturlga mikrovågstrålningen var endast i storleksordningen 210-15 W/kg. Det var i deOur team of the clinical researchers in Lund, Sweden, found that electromagnetic radiation, such as those used in mobile communications, even at shallow power values, cause users’ blood albumin to leak through the blood-brain barrier “BBB” into the brain tissue. The BBB is supposed to protect the brain against unwanted and toxic molecules potentially present in the blood, to transfer to the brain

Kolinfosfolipider, en nyttig kostkomponent vid alkoholfettlever, NAFLD och NASH?Åke Nilsson, Rui-Dong DuanBakgrundKolin (trimetyletanolamin) ingår i fosfatidylkolin (PC) och sfingomyelin (SM) som finns i alla cellmembraner och i plasmalipoproteiner, och i acetylkolin. Även om levern bildar en del kolin klassas kolin som ett essentiellt näringsämne. Kolinbrist ger bl a fettlever, muskelsymptom och

Beliefs, expectations and values are often assumed to drive decisions about climate change adaptation. We tested hypotheses based on this assumption using survey responses from 508 European forest professionals in 10 countries. We used the survey results to identify communication needs and the decision strategies at play, and to develop guidelines on adequate communications about climate change adBeliefs, expectations and values are often assumed to drive decisions about climate change adaptation. We tested hypotheses based on this assumption using survey responses from 508 European forest professionals in 10 countries. We used the survey results to identify communication needs and the decision strategies at play, and to develop guidelines on adequate communications about climate change ad

The PET-CT imaging modality is based on positron emission tomography combined with computed tomography. Before a PET-CT examination, a radioactive tracer (also called a radiopharmaceutical) is intravenously injected into the patient. PET technology images the distribution of this tracer element by detecting the decay. In recent years, PET technology has been developed and improved in hardware and

The complement system is an essential effector of both innate and acquired immune responses. Due to its destructive potential, tight regulation is required. The contribution of complement has been associated with the pathogeneses in a wide range of diseases. In this thesis, aspects of complement activation were investigated in disorders characterized by thrombocytopenia.In papers I and II, clinicaThe complement system is an essential effector of both innate and acquired immune responses. Due to its destructive potential, tight regulation is required. The contribution of complement has been associated with the pathogeneses in a wide range of diseases. In this thesis, aspects of complement activation were investigated in disorders characterized by thrombocytopenia.In papers I and II, clinica

När bör det vara möjligt att genomföra markåtkomst och hur bör ett sådant system regleras rättsligt? Det är en av de frågor som avhandlingen besvarar.Markåtkomst handlar om vilka möjligheter en aktör har för att inskränka äganderätten till mark. Äganderätt generellt är viktig i samhället, den är nödvändig för att individer ska kunna handla med varandra och en fungerande marknadsekonomi. Mark har sPrivate property rights are a central and important institution in the society. These rights are a prerequisite for individuals to have incentives to invest in their properties, be able to trade with each other, economic growth and more. In some situations, private land ownership may have to be put aside for society to function adequately; since society needs to build housing, infrastructure and o

The intention with this chapter is to briefly review the capabilities made possible in the field of biomedical diagnostics and treatment by employing upconverting nanoparticles (UCNPs), as well as the importance of appropriate light sources for such applications. The field of UCNPs in biomedicine has grown rapidly the last decade, since they first were made sufficiently small and bright to be of r

The serine protease cathepsin G is synthesized during the promyelomonocytic stage of neutrophil and monocyte differentiation. After processing, including removal of an amino-terminal propeptide from the catalytically inactive proform, the active protease acquires a mature conformation and is stored in azurophil granules. To investigate the importance of the proform-conformation for targeting to gr