Sökresultat

En utökning av EU:s medlemsstaters nationella koncernbeskattningssystem till att även inkludera gränsöverskridande aktiviteter har under en lång tid varit uppe för debatt inom den Europeiska Unionen. Den Europeiska Kommissionen har presenterat kommunikationer och utkast till direktiv som syftar till att harmonisera de nationella reglerna på området, framförallt i förhållande till utjämning av förlThe extension of Member States domestic group taxation schemes to also involve cross-border activities has for long been debated within the European Union. The European Commission has put forward various communications and draft directives in order to harmonize the national laws in that area, in particular in relation to relief of losses occurred at a subsidiary resident in a state other than its

För att uppnå de nationella klimatmålen har energieffektivisering vid renovering av flerbostadshus uppmärksammats som ett strategiskt område. Dock väljer många fastighetsägare bort investeringar i energieffektiviserande åtgärder till förmån för projekt som anses vara mer lönsamma. Därmed är det av intresse att undersöka hur fastighetsägarna motiverar sina val vid investeringar i energieffektiviserIn order to achieve the national climate goals in Sweden, energy-efficiency has been noticed as a strategic area. Despite of the possibility, investments in sustainable retrofit of building blocks are not prioritized among property owners. Instead, projects with a higher profit are chosen. Therefore, it is essential to scrutinize the decision-makers motivation during this investments and how the p

Asian options are difficult to price analytically. Even though they have attracted much attention in recent years, there is still no closed-form solution available for pricing the arithmetic Asian options, because the distribution of the density function is unknown. However, various studies have attempted to solve this problem, Levy (1992) approximates the unknown density function using lognormal

Människokroppen förändras med ökad ålder. Rörelseapparaten, där skelett, leder och muskulatur ingår, påverkas av ökad ålder och där muskulaturen är mest ansatt. Ett vardagligt moment som att resa sig upp ifrån en stol kan därför bli svårt att utföra för äldre personer med en ökad risk för att falla. Den vanligaste olyckan i hemmet är fall. Var tredje person över 65-års ålder faller minst en gång The human body changes with increasing age. The locomotor system, where skeleton, joints and muscles are included, is affected with increased age where muscles are the most affected. A casual moment as rising from a chair will therefore be difficult to perform for older people and an increased risk of falling increases. The most common accident at home is falling accidents. Every third person ove

Cancer patients often show varying response when given the same treatment for the same cancer type. This is especially true for cancer types with high molecular heterogeneity such as B-cell lymphomas which is a haematological cancer subtype. Because of this varying treatment response, research is moving towards enabling personalized medicine where a treatment is selected for each individual patien

Rättighetsinnehavare ska enligt art. 8.3 i Europaparlamentets och rådets direktiv 2001/29/EG av den 22 maj 2001 om harmonisering av vissa aspekter av upphovsrätt och närstående rättigheter i informationssamhället ha möjlighet att begära ett föreläggande mot en mellanhand vars tjänster utnyttjas av tredje part för att göra intrång. I mål C-314/12 UPC Telekabel har EU-domstolen slagit fast att interArt. 8.3 in Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society decrees that Member States shall ensure that rightholders are in a position to apply for an injunction against intermediaries whose services are used by a third party to infringe a copyright. In case C-314/1

The rise of solar cells have been received with open arms as a renewable energy resource in Sweden. The new generation of solar cells containing semi conductive type III-V nanowires may pose, without proper safety measures, negative implications on health and the environment. In this study an overview of possible risks is considered in the waste management with solar cells containing nanowires. Al

The purpose of this study is to develop knowledge about how the divide of a written versus an oral and audial information tradition influences the knowledge organization of Roma folk music in Sweden. In addition, the thesis aims to develop knowledge about musicians' information practices and about information practices linked to Roma folk music. The research adopts a qualitative approach,

In this project, the properties of Cd(OH)2 in alkaline solution were studied. The processes of oxidation and reduction for Cd(OH)2 in alkaline solution are very complex and even though many studies have been done on the subject, it is not completely understood yet. It is from a Ni-Cd battery point of view, important to understand these processes to prevent loss of active material. The Cd-electrode

Popular Abstract in Swedish Med syftet att utvärdera tillämpbarheten av den ytvågsseismiska tekniken Spectral Analysis of Surface Waves (SASW), vilken används för bestämning av skjuvmodulen (Gmax), har fyra olika tillämpningsområden studerats. De fyra områdena har varit lokaler med naturliga jordförhållanden, lokaler där enbart icke-förstörande metoder normalt är möjliga att använda, test av vägbaWith the main aim to test the applicability of the surface wave seismic technique Spectral Analysis of Surface Waves (SASW), used for determination of the shear stiffness (shear modulus - Gmax), four areas of applications have been studied. The four areas have been sites with natural geological conditions, sites where non destructive testing is necessary, pavement testing and multichannel testing.

We develop fixed-point algorithms for the approximation of structured matrices with rank penalties. In particular we use these fixed-point algorithms for making approximations by sums of exponentials, i.e., frequency estimation. For the basic formulation of the fixed-point algorithm we show that it converges to the solution of a related minimization problem, namely the one obtained by replacing th

This paper provides an initial investigation on the application of convolutional neural networks (CNNs) for fingerprint-based positioning using measured massive MIMO channels. When represented in appropriate domains, measured massive MIMO channels have a sparse structure which can be efficiently learned by CNNs for positioning purposes. We evaluate the positioning accuracy of state-of-the-art CNNs

Popular Abstract in Swedish I och med att mjukvarubaserade produkter ökar i antal ökar också vikten av en effektiv mjukvaruutvecklingsprocess, ur ett konkurrensperspektiv. Bristfällig produktkvalitet och höga utvecklingskostnader är något som mjukvaruutvecklingsorganisationer under många år har kämpat med. Studier inom SPI (software process improvement) syftar till att förbättra produktkvalitet ocThe number of software-based products is increasing, which is why the importance of an efficient software development process is also increasing, from a competitive advantage perspective. For years, software development organizations have been plagued by poor product quality and high development costs. Studies in software process improvement (SPI) have concerned themselves with improving the softw

Summary, key points: Transport considerations ought to be factored into the initial phase of the wheelchair & seating assessment process. Manufacturers of wheelchairs and seating systems should make information relating to the safe transportation of their products readily available - and easy to understand. With the desire to provide the safest possible transport environment for wheelchair-se

The content of this thesis consists of two parts. For the first part, size and crystallographic orientational influence on the elastic properties of bcc nanowires and films have been studied through static molecular simulations. In order to explicitly account for surface effects, the concept of surface free energy has been employed. Comparisons between continuum mechanical calculations and results

Even when the editor of the popular journal Populär Arkeologi claims to be communicating the latest advances in archaeological research to the public and that the authors often are professional archaeologists, this is done very rarely and focuses mostly on dating and artifacts. Is it the editor’s responsibility or must the archaeologists themselves highlight these issues in their articles? Common

Using water balance computations, the behavior of different kinds of lakes is discussed. Simple analytical expressions relating water level to hydrological conditions and lake bathymetry are given. The importance of knowing the river basin area when analyzing lake levels is stressed. A conceptual rainfall-runoff model including lake routing is used to simulate runoff and lake levels and to compute