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På senare tid har en särskild typ av företag, vars affärsverksamhet går ut på att hyra bostadslägenheter för att vidareupplåta dem till företag som behöver personalbostäder, vuxit fram på hyresmarknaden i Sverige. Detta fenomen är vanligast i storstadsregionerna, företagen brukar kallas för mellanhandsföretag och bostäderna som hyrs ut för företagsbostäder. En av reglerna som aktualiseras vid dennIn recent years, a new category of business has emerged within the Swedish rental housing market, operating by leasing residential flats and subsequently subletting them to companies in need of staff accommodation. This phenomenon is most prevalent in metropolitan areas. Such businesses are usually referred to as intermediary companies, and the flats as corporate apartments. One of the legal provi

Title Powering Tomorrow - Implementation of Battery Energy Storage System in today's Power Grid Authors Henrik Ramström and Krenar Gerxhaliu Supervisor Ingela Elofsson, Dept. of Production Management, Faculty of Engineering, Lund University Maricruz Bravo, Flower Infrastructure Technologies AB Background We are currently undergoing a transition in the industrial development, taking plac

Kriminaliseringen av eget narkotikabruk har inte utvärderats sedan dess tillkomst år 1988. Idag har dock Sveriges narkotikastrategi ifrågasatts både nationellt och internationellt då kriminalisering av det egna bruket har vållat oförutsedda effekter, i synnerhet för personer med ett problematiskt narkotikabruk. Denna uppsats syftar till att utreda huruvida Sveriges kriminalisering av det egna brCriminalization of drug use have not been evaluated since its origin, 36 years ago. Today, Sweden’s narcotic strategy has been questioned both nationally and internationally. The critics stems from studies indicating that the criminalization have caused unforeseen effects, especially for people with problematic drug use. This thesis aims to evaluate whether Sweden’s criminalization of drug use i

The purpose of this thesis was to study how well the MRD-model (Mould Resistance Design) co-using the hygrothermal calculation software WUFI Pro 6 can predict mould growth in roof structures within long periods of time. The study was done on eleven roof structures situated at Malmberget within Gällivare Municipality between the years of 1961 – 2012 in WUFI Pro 6 (the structures were built around 1

Världshandelsorganisationen WTO bildades 1995 och har sedan dess arbetat för att öka handeln mellan stater genom att minska handelshinder. För att upprätthålla WTO-avtalen finns WTO:s egna tvistlösningssystem. Tvistlösningssystemet ger i teorin industriländer och utvecklingsländer samma möjlighet att utmana nationella regleringar. I praktiken finns det dock stora skillnader mellan industri- och utThe World Trade Organization was formed in 1995 and has since been working to increase trade between states by reducing trade barriers. In order to enforce the WTO law, the WTO has its own dispute settlement system. The dispute settlement system is in theory providing developing countries and developed countries the same opportunity to challenge national regulations. However, there are in practice

Uppsatsen syftar till att undersöka gränsdragningsproblematiken med ett icke-lagstadgat kategoriseringsbegrepp. Begreppet Tillverkningsprocessen i industriell verksamhet är något av en gråzon, detta då det aldrig haft en lagstadgad definition och omfattningen av begreppet har förändrats över tid på olika sätt. Genom vissa tolkningsförändringar har en del företag kunnat förlora rätten till skatteläThe purpose of this essay is to examine the boundary problem with a non-legislated categorization concept. The concept of the manufacturing process in industrial activity is somewhat of a gray area, as it has never had a legis-lated definition and the scope of the concept has changed over time in dif-ferent ways. Through interpretation changes, some companies have lost the right to the tax relief.

Purpose: Improvements in mortality rate of glioblastoma patients have been limited during the past decades, due to the tumor’s rapidly growing and infiltrative behavior and resistance to current therapy. Recent findings show that higher brain mean dose strongly correlates with inferior overall survival and that local recurrences mainly occur centrally in previously irradiated regions. This project

Denna uppsats syftar till att undersöka den ekonomiska ersättning som i efterhand gavs till de som steriliserats med hjälp av 1934 och 1941 års steriliseringslagar. Fokus ligger främst på innebörden av ansvar och vilka ersättningsberättigade grunder det fanns för steriliserade. Uppsatsen är i sin helhet genomförd med ett rättsutvecklingsperspektiv där en rättshistorisk såväl som en rättssociologisThis essay aims to describe the financial compensation given to those who were sterilized through the sterilization acts from both 1934 as well as 1941. Foremost, the essay focuses on what it means to be held accountable for ac-tions made in an historical context as well as on what grounds the economic compensation is paid out. The essay is written with an overall perspective of the legal developm

Varje år förlorar den Europeiska unionens medlemmar hundratals miljarder kronor i uteblivna mervärdesskatteintäkter. En stor del av dessa förluster beror på omfattande bedrägerier som utnyttjar de lagar och regler som gäller för unionsintern handel mel-lan EU:s medlemsstater. En särskild typ av sådana bedrägerier är Missing Trader Intra Community – fraud, MTIC-bedrägerier. Denna uppsats undersökerEvery year, the members of the European Union lose tens of billions of euros in VAT revenue. A large part of these losses are due to widespread fraud that exploits the laws and rules governing intra-EU trade between EU Member States. One such fraud is Missing Trader Intra Community (MTIC) fraud. This paper examines the causes of MTIC fraud and the legislative efforts in the EU and Sweden to counte

The Normalized Vegetation Difference Index (NDVI) is frequently used as a surrogate for vegetation properties and is often correlated with climatic variables such as rainfall. However, studies have shown that conventional regression models used to study the spatial relationship between NDVI and rainfall are often plagued by non-stationarity and are scale dependent. This thesis employed a spatial d

This thesis investigates the role of the Human Resource (HR) departments in the success or failure of the Merger or Acquisition (M&A) process. Through M&As, companies aim to gain strategic advantages by obtaining another company’s core competences, buying their biggest competitor or building a stronger organization by merging with another. In contrast of the high quantity of M&As condu

Sweden’s road traffic is responsible for a great part of the emissions of greenhouse gases in the country. Conventional vehicles, driven by fossil fuels, have low efficiency and emits environmentally destructive particles. Electric vehicles can be the solution! Electric vehicles have no local emissions while driving and the electric motors of today have an efficiency of above 90 %. But there are s

Ecosystem services have been widely discussed as of late, and more so than ever, has the topic of resilience and sustainable city planning taken an important role in the debate over how we can meet the present challenges concerning livable cities. The costs and the benefits of urban trees is an important factor in sustainable city planning and their consideration early in the planning stages canno

Ternary semiconductor alloys like $In_xGa_{1-x}As$ have lured competing attention in connection to sub-50 nm high performance, low power, planar Complementary Metal Oxide Semiconductor technology. This compound semiconductor owes its popularity to excellent bulk carrier mobility, minority carrier diffusion constant, small bandgap, high electron injection velocity and its capability to take Moore&#

Most of the natural resources we rely on for our existence on this planet could in one way or another be a subject to overexploitation through tragedy of the commons. Tragedy of the commons occurs when rational individuals all acting in their own self-interest creates a situation that is suboptimal for everyone involved (Hardin, 1968). For long privatization or government control over a common wer

Hydrogen release during pyrolysis of woody biomass is studied considering anisotropicity and inhomogeneity of wood structure. A new anisotropic shrinkage model is proposed based on the decomposition of main wood constituents, i.e., cellulose, hemicellulose, and lignin. The new shrinkage model can predict the temporal evolution of the wood structure, and the differences between axial and radial shr

Regional economic integration is widely spread in Africa, and especially in the eastern region. Three countries in East Africa: Kenya, Uganda and Tanzania, have engaged in various forms of integration since colonial times, and the cooperation has increased further since independence. Today, the East African Community (EAC) has been enlarged, with Rwanda and Burundi as new members, and a customs un

Varumärken är ett av företagens högst värderade tillgång, den utgör även länken mellan företaget och kundkretsen vilket gör kännetecknet särskilt värt att skydda. Internet är en relativt ny marknad för varukännetecken som lett till framkallandet av nya juridiska spörsmål. Google är den största söktjänstleverantören på internet som innehar en verksamhet som möjliggör registrering av sökord, AdWordsOne of a company’s most valued assets today are their Trademarks. They represent the link between the company and the clientele, which makes the sign especially worthy of legal protection. The Internet is relatively new market that has led to the induction of new legal questions. The largest search engine on the Internet allowing registration of keywords, AdWords, is Google. When a keyword is type

Fast driftställe är den mest centrala frågan i internationell företagsbeskattning och grunden till att Sverige får beskatta utländska företag. Tyvärr finns det knapphändig lagstiftning avseende flera aspekter av utländska företags skatterättsliga närvaro i landet. Det saknas t.ex. lagstiftning om den huvudsakliga effekten av att inneha ett fast driftställe såsom skatteberäkningen samt avslut av faPermanent establishment is the most central matter in international corporation tax, and is the reason why Sweden has the right to tax foreign companies. Unfortunately, the Swedish legislation is very brief in many aspects of foreign companies’ matters of taxation. There is e.g. no legislation regarding the main effects of having a permanent establishment i.e. the tax calculation of a permanent es

Denna uppsats syftar till att utreda skillnader och likheter mellan syndikerade lån och syndikerade garantier. De garantier som behandlas är demandgarantier samt standby letters of credit. Dessa garantier är speciellt anpassade för de krav som ställs på den internationella transaktionsmarknaden. Standby letters of credit eller standby remburser har utvecklats för att motsvara demandgarantier och dThis thesis aims to investigate differences and similarities between syndicated loans and syndicated guarantees. For this purpose I have chosen to examine demand guarantees and standby letters of credit. These guarantees are especially adjusted and well suited for challenges on the international transaction market. Standby letters of credit have been developed to match demand guarantees and the sp