Filtyp
The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. The second chapter of the thesis presents an
Problem discussion: The process of paper production includes numerous steps from that a customer order is received to that a finished product is delivered to the customer. A desire exists at Holmen Paper to be able to ease and improve the complex operational methods through the use of computer-aided simulation. Based on the reasoning above the problem to solve in this master thesis is to resolve w
Daphne Arbouz, Spaces of in-between, ‘hybridity’ self-identification and agency of change in personal narratives of non-belonging, Master’s thesis 30p. Lund University, 2011. Narratives of non-belonging and identity formations surrounding the concept of ‘hybridity’ in autobiographic material are discussed and interpreted. Conflicting views existing between ethnocentrically and multi-pluralistica
The purpose of the numerical study was to investigate the influence of three different natural gas compositions on the combustion behaviour of an Advanced Environmental Vortex (AEV) burner. The flow conditions apply to the AEV burners installed in the Siemens gas turbine SGT-800. Numerical simulations were carried out using the software Chemkin 4. Ignition temperatures, adiabatic flame temper
A personal history of autoimmune diseases is associated with an increased incidence of gastric cancer, but whether they share familial susceptibility is still unknown. The contribution of shared environmental or genetic factors toward the observed familial aggregation has not been determined. We used a few Swedish registers, including the Swedish Multigeneration Register and the Cancer Register, t
While general trends in Central European postglacial recolonisation dynamics are relatively well known, we often lack studies on intermediate (meta-population, landscape) scales. Such studies are needed to increase our understanding of, for example, the location of refugia; emergence of endemism, rates and trajectories of postglacial migrations; and anthropogenic landscape changes. Here, we focuse
There is no consensus in the literature about the role of socioeconomic factors on influenza mortality during the 1918 pandemic. While some scholars have found that social factors were important, others have not. In this study, we analyzed differences in excess mortality by social class in Sweden during the 1918 pandemic. We analyzed individual-level mortality of the entire population aged 30–59,
The wide life expectancy gap between the old and new member states of the European Union is most strongly related to the high rate of premature mortality caused by cardiovascular diseases (CVDs). To learn more about the background of this gap, the relationship of socioeconomic status (SES) with CVD mortality, morbidity and the utilization of antihypertensive drugs was studied in Hungary, a Central
Breath alcohol analysis constitutes sufficient material for the prosecution of drunk driving without the need for blood analysis. However, the prevailing method used for breath analysis lacks standardization of several physiological variables that cause a variation of the breath alcohol concentration (BrAC). In this thesis, a novel analyzer which standardizes the BrAC to the water vapour concentra
Popular Abstract in Swedish Arktiska ekosystem utgör en viktig del av det globala terrestra utbytet av växthusgaser och energi med atmosfären. I ett klimat som förändras, särskilt uttalat i Arktisk, bör tänkbara framtidsprognoser av växthusgasutbytet från dessa områden övervägas noga när framtida klimat modelleras. En förutsättning för detta är detaljerade studier av nyckelprocesser som påverkar vArctic ecosystems represent an important component in the global terrestrial exchange of greenhouse gases and energy with the atmosphere. In the changing climate, which is most pronounced in the Arctic, the possible scenarios of greenhouse gas exchange response should be seriously considered in predictive climate modelling efforts. As a prerequisite for this, detailed studies of key processes affe
Evaluation of health-related quality of life (HRQoL) among people with diabetes has been growing in Iran over the last decade. The main aim of the current study was to systematically review the characteristics of these studies and examine quality of their findings. Persian (SID, Magiran) and English (Pubmed, Medline, Web of Science, CINAHL, Scopus, PsycINFO and ERIC) databases were systematically
Roasted cassava roots flour is part of a common meal in Africa, it is known as rale in Mozambique. Fifty six samples of rale were collected from homes and markets in Inhambane Province, Mozambique, for cyanogenic potential (CNp) analyses. The names of cassava varieties used for preparing the rale samples could be determined in the home-collected samples, three varieties were recorded. Xinhembwe va
Aims There is evidence that increased N inputs to boreal forests, via atmospheric deposition or intentional fertilization, may impact negatively on ectomycorrhizal (ECM) fungi leading to a reduced flux of plant-derived carbon (C) back to the atmosphere via ECM. Our aim was to investigate the impact of N fertilization of a Pinus sylvestris (L.) forest stand on the return of recently photoassimilate
Fractions rich in indigestible carbohydrates, such as fructan and arabinoxylan, are obtained as by-products when ethanol, starch, and gluten are produced from wheat flour. Today, these fractions are used as animal feed. However, these components may have positive physiological effects in humans. In this study, the content of indigestible carbohydrates in distillers' grains and process streams from
Positron emission tomography combined with computed tomography (PET/CT) is a quantitative technique used for diagnosing various diseases and for monitoring treatment response for different types of tumours. However, the accuracy of the data is limited by the spatial resolution of the system. In addition, the so-called partial volume effect (PVE) causes a blurring of image structures, which in turn
In a study of the reaction e(-)e(+)-> W-W+ with the DELPHI detector, the probabilities of the two W particles occurring in the joint polarisation states transverse-transverse (T T), longitudinal-transverse plus transverse-longitudinal (LT) and longitudinal-longitudinal (LL) have been determined using the final states WW -> lvq (q) over bar (l = e, mu). The two-particle joint polarisation probabili
