Värdepappershandel tillsammans med annan finansiell verksamhet har undantagits från mervärdesskatteplikt inom EU sedan 1977, när Direktivet 77/388/EEC lagstiftades. Ursprungligen stadgades undantaget för dessa finansiella tjänster på grund av skattetekniska problem som uppkommer vid framställande av det beskattningsbara underlaget. Direktivet, som sedermera har ersatts av Direktivet 2006/112/EC (tTrade in securities along with other financial activities has been enjoying the VAT exempt status within the EU since 1977, when Directive 77/388/EEC was passed. The VAT exemption for the financial services was originally enacted due to the difficulties relating to defining the taxable amount for the VAT purposes. The mentioned Directive, which has consequently been replaced by Directive 2006/112/

Geofysiska metoder används vid alla tunnelbyggnadsprojekt då geotekniska beskrivningar och modeller baseras på resultat från dessa. Detaljerade redogörelser för markförhållanden och information om djupet till berggrunden är av intresse, och med geofysiska metoder kan dessa parametrar utvärderas. Detta arbete är baserat på geofysiska undersökningar med fokus på de geoelektriska metoderna. MetodernaIn all tunnel construction projects geophysical methods are important as a foundation for engineering geological conceptual models. Detailed information about the condition and the physical properties of rocks at depth is desirable, and geophysical methods have the potential to exploit these properties. This work is based on geophysical investigations with focus on the geoelectrical methods. The m

This bachelor thesis analyses the impact that development projects working with higher education and micro-credit have on youth’s empowerment processes. I have made a minor field study in Kenya and conducted 21 semi-structured respondent interviews with a group with higher education, a group that was provided with micro-credit and a group which was not provided with neither. The interviews were co

This thesis is an osteological analysis of the bone assemblage from the quarter Hjärtat 4 in Halmstad, dating about 1320-1500 AD. The main aim was to quantify taxa and body parts, estimate sex and age at death, calculate withers height, identify taphonomic processes and record pathological conditions. Using this information, the next step was to analyze husbandry decisions and make an attempt to u

The increasing amount of inhabitants living in urban areas, especially in the Global South, are causing big pressure on the city infrastructure and but also at the global environment, as a result of changing consumption- and production patterns. In 1996 the United Nations conference of cities, Habitat II, were held in Istanbul, resulting in the Habitat agenda, a plan for achieving sustainable deve

This essay is based on the notion that feminism is neglected in the public sphere and examines the possibilities and limits for feministic political change in the Malmö-Lund region in Sweden. By doing so, the limits and the actual expression of feministic politics in the area are inquired. It also questions how feminists react to the spatial division private/public and if there are other spaces, m

The objective of this paper is to discern the role of coaching in the discourse of societal change and if coaching decides the identity of the individual, as well as what impact coaching has on gender. Reseach was conducted through semi-structured interviews with ten different coaches actively working within different arenas and by using The International Coach Federations standards and policies.

En studie kring hur drolerier i skånska kyrkor använts som humor och pedagogik under senmedeltiden. Syftet med denna uppsats är att synliggöra det kommunikativa ögonblicket genom användandet av humoristiska och groteska bilder och därmed bredda förståelsen för den medeltida epoken.

På kvällar och helger träffas de för att ge varandra blåmärken, och de kan knappt varandras riktiga namn. Medlemmarna i Malmös Crime City Rollers tränar Roller Derby, en fullkontaktssport på rullskridskor där utövarna går under namn som Misse Meltdown och Belgian Bob. Trots de hårda smällarna finns det en väldigt stark gemenskap. Så stark att den ibland har kallats sektliknande. Ava: Roller derb

Green Information System (IS) has become an important topic in IT management research and practice in the last few years due to economic opportunities and increasing pressure from stakeholders. However, many private organizations fail to manage their environmental efforts in an adequate manner since they neglect the strategic aspects of this topic. This paper discloses the strategic relevance of G

Syftet med uppsatsen är att beskriva, utveckla och analysera en modell för beslut om köp eller egentillverkning samt att tillämpa modellen på ett konkret fall. Fallstudie används som undersökningsdesign och Brandes modell utgör grund för empirisk insamling. Fallföretaget och dess sourcinalternativ presenteras och analyseras. Slutsatsen utgörs av en reviderad modell samt rekommendationer till fallf

This paper analyses the causes and effects of tenure security in rural China. Using original survey data gathered in Hebei province in the summer of 2009, it begins by assessing the causes of tenure security among China’s rural landholders. It finds that within the sample, possession of a contract and faith in the legal system have the most pronounced effect on determining tenure security. Contrar

The purpose of this study was to develop an understanding of the individual and gendered experiences among young girls and boys who have migrated independently to the city of Kumasi in Ghana in search of work and better life opportunities. The research questions relate to their experiences of opportunities and constraints at destination; self-protection strategies that they employ to minimize nega

I have studied 40 individuals in order to see if there´s a relationship between poor dental health and osteitis pubis, because the two characters can be a sign of pregnancy. The individuals in my study are from S:t Petri cemetery in Helsingborg and Löddeköpinge cemetery in Scania, Sweden. Both cemeteries are dated to the medieval period. Of 22 women, I could establish that 19 had osteitis pubis, a

Who is to be held accountable for catastrophes that are characterized by man-made risk, i.e. risk derived from the very human technological development? Using theories about man-made risk and accountability in complex organizations, I argue that it is of crucial importance to examine the societal roles and activities of complex organizations in order to find an answer to that question. In today’s

This thesis focuses on the phenomenon of ethnic immigrant communities as diaspora and related issues like implications to ethnic and host identification, acculturation attitudes and self-esteem. Based on the characteristics of host society, previous experiences, myths and stereotypes, different ethnic groups form various kinds of ethnic communities. In this thesis I analyze small Lithuanian commun

Denna uppsats behandlar och syftar till att utreda möjligheten till umgänge mellan barn och dess mor- och farföräldrar, i enlighet med gällande svensk lagstiftning. Sådan umgängesrätt har genom de senare årtiondenas utveckling, enligt lagens ordalydelse, kommit att bli en rättighet tillägnad barnet. Enligt den tidigare gällande uppfattningen stod istället föräldrarnas intresse i fokus. UmgängesrätThis paper discusses the possibility of access between children and their grandparents according to Swedish law. In recent decades this access has become a right belonging to the child, according to the letter, in contrast to previous law where the parents’ interests were the priority. Since the reform in 1983 the right of access has become increasingly concentrated on the child’s needs and what i

Syftet med denna studie var att undersöka hur inre och yttre motivation kopplas till psykosocial arbetsmiljö. Vidare var det intressant att undersöka ifall eventuella skillnader förelåg mellan könen och även mellan anställningstid kopplat till inre och yttre motivation. Undersökningen utfördes på ett IT-företag, där data samlades in genom att digitala enkäter sändes ut till företagets alla 675 ans

Möjligheten till aktivt medborgardeltagande via internet skiftar mellan Sveriges kommuner. Om den enskilde medborgaren har tur bor denne i en kommun som erbjuder e-demokratiska tjänster för medborgarkommunikation, då långt ifrån alla kommuner erbjuder sina medborgare samma möjligheter. E-demokrati är en blandning internetbaserade funktioner som ska underlätta medborgarnas interaktion med beslutsfa