The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

ABSTRACTTitle: Cultural dimensions? and their relevance in the interpretation of TV commercialsThe purpose of this study has been to explain the cultural dimensions masculinity versus femininityand individualism versus collectivism and see what their impacts on interpreting commercials are.We also wanted to see if there are any other important aspects to consider when looking at theinterpretation of TV-commercials. To fulfill this purpose we also used this research question:?How are the cultural dimensions relevant when it comes to interpreting TV-commercials?We used a qualitative approach when conducting this study. We found that the dimensionindividualism versus collectivism seemed the most applicable, while the respondents? answers fittedthe best to the highlighted theories.

ABSTRACTTitle: Cultural dimensions? and their relevance in the interpretation of TV commercialsThe purpose of this study has been to explain the cultural dimensions masculinity versus femininityand individualism versus collectivism and see what their impacts on interpreting commercials are.We also wanted to see if there are any other important aspects to consider when looking at theinterpretation of TV-commercials. To fulfill this purpose we also used this research question:?How are the cultural dimensions relevant when it comes to interpreting TV-commercials?We used a qualitative approach when conducting this study. We found that the dimensionindividualism versus collectivism seemed the most applicable, while the respondents? answers fittedthe best to the highlighted theories.

The aim of this Masters thesis is to, through user studies, analyse whether Carol C. Kuhlthaus information search model is applicable in a Swedish school. Furthermore, the guidance that the students may receive from the teacher and/or school librarian is analysed. Answers are sought to the following questions: · How do the students perceive their information seeking? · How do the librarian and/or teacher support the students during their information seeking process? The study is based on a qualitative method of approach, through interviews with four informants: a librarian, a teacher and two pupils.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Imagine not being able to choose who you are going to be in an intimate relationship with. It used to be like that but the situation has changed - these days we have a lot of different options available to choose for ourselves how to live our lives. We have a lot of different ways to influence how we want to live our lives and with whom we want to share them with.The aim of this study was to examine how individuals feel about their relationship and why they choose to stay in a relationship with their current partner. How do individuals in a relationship feel about aspects including for example conflicts, communication and trust? Is Anthony Giddens theory about the pure relationship applicable on relationships today? To find the answers to these questions we made a quantitative study and used a questionnaire to collect empirical data.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Background: Performance measurement as a management control tool has received considerable academic attention. As the number of inter-organisational relationships, such as customer-supplier relationships, increases, there is a new scope for performance measurement as a management control tool. In order for a company to assess the effectiveness of its supplier relationships it has to define, measure and evaluate variables that are critical for the success of the relationship. The role of management control, and thereby of performance measurement, has increasingly been discussed in theory. However, empirical research in this area is still somewhat limited.

   Purpose: The Essay is written on behalf of a company called ?Uppdragsgivaren?. The purpose is to connect theory with the result of the survey and thereby find the critical factors for an optimal placement of the cargo holders in the company?s terminal.   Method: A qualitative case study has been carried out. The theory collection is completed with the result from the survey, which include the information ?Uppdragsgivaren? provides and the result from the survey.

The relationship between fandoms and religion has become an increasingly popular topic to study within the field of the sociology of religion. In previous studies, there have been different views concerning whether or not fandoms should be regarded as religious from a functional perspective. This issue is especially interesting considering the decreasing popularity of traditional religion in some aspects. The aim of this essay is to study how Harry Potter fandoms are described in previous studies. The study aims at discerning both the empirical data and how the data is interpreted. The material in this study consists of three previous studies about the communities centered around Harry Potter fandoms.

This study investigates whether the site index curve method (SICM) and the growth intercept method (GIM) can be used for site index predictions in younger Norway spruce (Picea abies (L.) Karst.) stands than recommended by current guidelines. For SICM it was thus investigated whether the method could be used for stands younger than ten years, and for GIM it was tested whether a starting point for the intercept measurements could be used below the recommended 2.5 meter. This was tested based on measurements taken from experimental stands in Tönnersjöheden Research Forest. For GIM it was found that the method can only be used when the TH-trees of a stand have five complete intercepts above 2.5 meters. For the method to be applicable beyond this, it will be necessary to adapt the underlying equations, perhaps following the Canadian example where a 1.3 meter intercept start is used. In conclusion it is not currently possible to apply the approach beyond the current recommendations. For SICM, SI predictions are accurate for the study area already form year three.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

In Jan Jagers and Stefaan Walgrave theory about populism as a political communication-style they claim that one can find this in the rhetoric of political parties. In their study of Belgian politics they found that the extreme-right party Vlaams Block has embraced this populism to a larger extent than other parties. Based on this theory this thesis aims at finding populism as a communication-style in three different Swedish political parties with the purpose to see if the extreme-right party ?The Sweden Democrats? will show populism to a larger extent than other parties, as was the case in the Belgian study.Based on Jagers and Walgraves operational definition of populism as a political communication-style this thesis applies it to the rhetoric of three different parties being ?The Social Democratic Party?, ?The Moderate Party? and ?The Sweden Democrats?. This is done in order to be able to clarify on the one hand if their theory is applicable to the Swedish case and on the other hand to what extent populism as a communication-style exists in Swedish political rhetoric.The method for this thesis has been a qualitative text analysis since and leads to the result that Jagers and Walgraves theory of populism as a communication-style is applicable to the Swedish case and that ?The Sweden Democrats? to a larger extent uses this political communication style, than the two other parties..

The purpose of this study was to bibliometrically investigate and describe the research area called ?extrasolar planets?. The research questions were: Which authors were mostly cited within the area when the first authors (and their co-authors) were considered? Which authors were found in most co-occurrences? Did particular author collaborations emerge? To which institutions were most authors affiliated and did the size of the institution have an influence on whether an author was cited? What was the geographic distribution of authors and institutions and were there any patterns of collaboration?Did the image of dominating institutions and countries depend on the viewpoint?How applicable was Lotka?s law on the collected data? The data was collected from citation lists in documents from the database Arxiv.org. The documents were extracted by using the search term ?extrasolar planets?.