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Framväxten av elektronisk handel under 1990-talet ansågs av både OECD och EU skapa såväl förutsättningar för stora vinster för företag som stora utmaningar för skattemyndigheterna. Till sin natur är elektronisk handeln global, omedelbar, utan traditionella gränser och genomförs med relativ anonymitet . Dessa aspekter innebär svårigheter för ett traditionellt skattesystem. Enligt sjätte mervärdesskThe emergence of electronic commerce in the 1990's was acknowledged by both the OECD and the EU to bring about prospects of great profits for businesses as well as huge challenges for fiscal authorities. By its very nature, electronic commerce is global, instantaneous, without traditional borders and conducted with relative anonymity. These aspects make it difficult for a traditional tax syste

The transcription factor WUSCHEL and the peptide CLAVATA3 have key roles to plat in the regulatory network effecting the differentiation of the stem cells at the shoot apical meristem of Arabidopsis. The signal pathway of this network has been under investigation for several years and models utilizing the already identified parts of the network have been developed. Such models have however so fa

Denna rapport skapades inom kursen VBRN70 Brandteknisk Riskvärdering vid Lunds universitet. Syftet med rapporten är att utvärdera brandsäkerheten och utrymningssäkerheten på Kungliga Dramatiska Teatern i Stockholm, Sverige. Fokus för utvärderingen var människors säkerhet, med delvis fokus på att byggnaden i sig förblir intakt. Byggnaden är kulturminnesmärkt och bör därför skyddas i större utsträckThis report was created within the course VBRN70 Brandteknisk Riskvärdering at Lund University. The purpose of the report is to evaluate the fire and evacuation safety of Kungliga Dramatiska Teatern in Stockholm, Sweden. The focus of the evaluation was human safety, with partial focus on the building itself remaining intact. The building is marked as a cultural heritage and should therefore be pro

In this paper regularization of the correlation matrix between futures contracts is examined. With starting point in the recently established HPCA framework (Avellaneda, 2019), a couple of different extensions to the one-factor model is suggested. Extensions are made in terms of adjusting the model according to different cluster structures. The data consists of futures contracts on a wide variety

Income Tax-deduction for commuting expenses has been criticised and discussed for a long time without having reached any conclusions or reformations. Critical opinions in the debate are that a reformation would disfavour taxpayers living in the countryside with no options except car commuting and decreasing size of labour market regions. At the same time tax evasion is a huge problem because taxpa

Time series classification is a prevalent problem for sensor data in an industrial setting. The ability to classify time series correctly allows for predictive maintenance which is the process of optimally maintaining assets and ensuring minimal ”down-time” of machines or processes. A requirement for classifying the time series are labeled time series that can be used as training instances. Labell

To encounter the ambiguity of the contemporary understanding of neighborhood, we must fundamentally view the concept from a broad historical and global perspective. A neighborhood should be understood as an organism; this whole organism is alive, constantly changing, and its structure is fluid. The way people live and create community has changed with all the social and technological changes in th

The aim of this thesis is to investigate what potential role eschatological anthropology played in the writings of the monk-bishop Diadochus of Photice (c. 400–c. 486) in order to ease some of the historical tension between the ecclesiastical tradition and the monastic tradition. To explore this topic, the writings attributed to Diadochus of Photice (the Century of Gnostic Chapters, the Homily on

Based on a feminist post-structuralist framework, and a media analytical input, this thesis examines how consent is produced, handled and understood in the relationship between the two characters Noora and William from the Norwegian web series Skam. Through a feminist film analysis and the method of close reading, this thesis has been able to construct the analysis based on four sub-questions that

Having a specialized editor or IDE has become commonplace for many programming languages. Smaller languages, especially domain-specific ones that normally have very narrow usage areas, often lack such convenience features due to their naturally small user base. Tools for implementing editor support for these languages are called language workbenches. Unfortunately these often lack features for mor

Working distributed is increasingly important today with technology being more and more portable while connectivity is still lacking in some areas. Cellphones and laptops are increasingly in use outside the office with connectivity to internal office services being unreliable, either due to lacking speed or inability to have a connection. Different solutions exist. One is a client-server setup wh

Temperature dynamics for a building heated by hot-water radiators are studied in this work. The emphasis has been put on deducting an equation for calculating radiator temperatures and temperature dynamics out of given datas on the construction of the heating system.
Different models for approximation of radiators are compared and the heating effect as a nonlinear function of the temperature

BACKGROUND: The 30-item disabilities of the arm, shoulder and hand (DASH) questionnaire is increasingly used in clinical research involving upper extremity musculoskeletal disorders. From the original DASH a shorter version, the 11-item QuickDASH, has been developed. Little is known about the discriminant ability of score changes for the QuickDASH compared to the DASH. The aim of this study was to

The denitrification process was studied in a stirred lab-scale suspended carrier biofilm reactor at low temperatures (3–20°C). The reactor was filled to 50% with Kaldnes K1 carriers. The denitrification rate showed only a rather weak dependence on the temperature, the rate at 3°C being approximately 55% of that at 15°C. The maximum denitrification rate obtained at 15°C was 2.7 g NOx−-N m−2 carrier

A resistivity and time-domain induced polarization (IP) survey was conducted at a landfill Site under restoration at Harlov in Southern Sweden. The covering of the landfill had begun some years ago, without keeping precise records of the work done, as is usual in such procedures. The survey was conducted in two steps, on two adjacent areas. First, a number of geoelectrical sections were made on a

Abstract in UndeterminedThe effects of harvesting on the long-term mass balances of calcium (Ca), magnesium (Mg) and potassium (K) were evaluated on a regional level in Sweden. A new high-resolution weathering database was used together with estimates of total deposition, losses through harvest and leaching. Estimates were made for pine and spruce separately and for two harvesting intensity scenar

Human cancers are characterized by chromosomal aberrations, and an increasing number of specific balanced rearrangements have been found among malignant hematologic disorders. Most solid tumors, however, exhibit a much more complex cytogenetic pattern. Although these chromosome changes show a nonrandom distribution, tumor-specific aberrations are uncommon, and the solid tumors often contain a larg

In nuclear reactors plutonium and transplutonium isotopes are produced by multiple neutron capture of uranium and plutonium and are important for the energy production and their composition reflects the core burnout. Under normal operation these elements are not released to the environment in significant amounts. There are accordingly very few areas or source terms where exotic transplutonium elem

This report describes the development of a new design for a small surveillance camera that would bring new opportunities for surveillance in carefully decorated environments. The target group was specified to high-end stores; luxury retailers. This specific target group has a great interest for new products and trends and stores in the lower price segment are often inspired by the high-end stores