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Som en följd av den ökade globala rörligheten har internationella utsändningar kommit att bli allt vanligare. Dessa utsändningar kräver emellertid en effektiv planering och administration, inte minst vad gäller hanteringen av skatter. Inom internationella företag tillämpas ofta en särskild skattekompensationspolicy för att garantera att den anställde vid en utsändning inte erhåller en lägre disponAs a consequence of the global mobility, the number of international assignments has increased over the past years. International assignment programs require an effective planning and administration, especially regarding the management of taxes. Within global companies, a special tax reimbursement policy is often implemented, designed to reimburse an employee for the additional tax cost of a forei

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The purpose of this report was to investigate the damage caused by smoke on electronic equipment, and through this to be able to estimate the decontamination needs at Ericssons plant in Borås. The level of damage caused by the smoke is believed to be influenced by the following parameters: relative humidity, corrosion rate, time duration, temperature, deposition of soot and mainly negative halogen

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This graduation project examines how pool fires in dike areas effect surrounding tanks containing liquid hydrocarbons, as well as other equipment in an oil refinery. The purpose of the report is to investigate a certain tank area at Preemraff Lysekil and give some suggestions to reduce the consequences of a dike pool fire. Calculations and simulations has been done according to heat radiation, flo

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Issue of study: There is no clear framework for IPR negotiation to support the establishment of I-U collaboration by balancing their competing interests. For I-U collaborations within the same country, several sets of guidelines have been produced to emphasize IPR-issues in R&D collaborations. These have helped to increase awareness, but corporations and universities still report problems when

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This paper aims to analyze the influential factors by parallel analysis of both regions (Yangtze and Oresund) and then explore the possible model for Yangtze ICT cluster based on the experience of Oresund ICT. Through the qualitative and quantitative analysis, we find the result that there is no universal model of cluster that can be applied to any region directly. The model of Chinese ICT cluster

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Common phenomenons today are so called failed states. These states are characterised by among other factors civil war, insecurity and corruption. An important step towards escaping this precarious position is ending the violent conflict that reigns in the country. Bearing this in mind I have studied transition-period, the period between a peace agreement and national elections, in three states: Si

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Användandet av wikis inom organisationer är en relativt ny företeelse. Intåget har i stort sett gjorts utan någon bakomliggande kunskap om vad detta system kan tillföra. På senare år har fenomenet dock uppmärksammats inom forskningsvärlden där man nu börjar inse systemets potential som ett knowledge management system. Verktyget ger användarna möjlighet att generera, lagra och sprida kunskap inom o

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In Sweden as well as in The Netherlands energy policy is increasingly aiming at extending the use of renewable sources. In accordance with the targets of the European Union, both countries have formulated national targets for the year 2020. For wind energy these targets are 30.0 TWh of electricity in Sweden and a total installed capacity of 10.0 GW in The Netherlands. Wind is an inflexible, variab

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This report is a result of a Master Thesis made at Volvo 3P and the Department of Advance Engineering and Concepts. The thesis is a part of the education in Mechanical Engineering at the Department Design Sciences, for the Division of Machine Design at Lund University. Volvo 3P is involved in a project regarding a new patented manufacturing method that is under development. The manufacturing metho

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Denna rapport är ett resultat av ett examensarbete som undersöker hur RFID-teknologi kan användas vid leveranser av prefabricerade betongelement för att på så sätt få en ökad kontroll och ett optimerat flöde av dessa leveranser till och på en byggarbetsplats.

RFID är en förkortning för Radio Frekvens Identifiering och är ett system som möjliggör informationsöverföring mellan en tagg, även

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In the Uzbek cotton industry run by the state under the country’s president Islam Karimov, children as young as the age of 7 have been forced to work under awful conditions picking cotton to fulfill stately quotas for years. In 2007 it was discovered that clothes sold by the multinational Swedish company H&M partly contained cotton from the Uzbek cotton industry. From an assumption that a viol

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Uppsatsens syfte är att kartlägga om det föreligger ett samband mellan transparens, i form av handlingar och kommunikation som frivilligt används för att öka insikt i företag, och företags kapitalstruktur. Även andra faktorers betydelse studeras i form av ägarkoncentration samt börs- och branschtillhörighet. Sambanden undersöks genom att data har insamlats från sekundära källor i form av årsredovi

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In response to the challenges that modern societies pose for citizen participation in representative democracies, theories of participatory democracy are experiencing a revival. Whereas the means suggested to reach the participatory end are numerous, focus is on the local level and its potential to serve as a breeding ground for the enhancement of political citizen participation. For the same reas

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The purpose of our study was to examine the effect of cognitive preparation during audio-feedback in a single-session treatment for social anxiety in a non-clinical sample. Participants in the study were recruited among high school students with high self-rated social anxiety. The study was conducted with a between-groups and repeated measure design. In total 41 participants were randomized to an

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The paper deals with the question to what extent tax incentives especially designed to promote research and development are compatible with European Union Law. Therefore tax incentives are analysed with special regard to the Fundamental Freedoms and the State aid provision. It can be found that legislators have three basic possibilities given by European Union Law, which differ in the freedom of d

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This essay examines the nature of contemporary UN peacebuilding mandates and the critique aimed at incorporating Western liberal ideas in postconflict peacebuilding missions. A critical discussion is provided to highlight the problems inherited in promoting liberal peacebuilding in peace operations, followed by an analysis and comparison of the mandates for UNAMSIL and UNMIS through an analytical