Dissertations / Theses on the topic 'VDA 19'
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Mostafaee, Mani. "Six Sigma for quality assurance of Lithium-ion batteries in the cell assembly process : A DMAIC field study at Northvolt." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik, konst och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-85966.
Full textBrist på teknisk renhet och partikelföroreningar vid tillverkning av litiumjonbatterier påverkar dess prestanda och utgör en risk för produktens säkerhet och kvalitet. Därför sker en del av tillverkningsprocessen i ett Clean & Dry rum för att upprätthålla teknisk renhet. Denna uppsats syftar till att ge ett ramverk för att kontrollera partikelföroreningar och därmed stärka produktens kvalitet och säkerhet. För att uppnå syftet genomfördes först en litteraturstudie vilket vidare kompletterades med en fältstudie vid Northvolt Labs i Västerås. Studien bidrar till befintliga teorier genom att tillhandahålla ett ramverk för att hitta och åtgärda rotorsaker till partikelkontaminering i tillverkningsprocessen baserat på befintlig litteratur och standarder. Sex Sigma problemlösningsmetoden DMAIC implementerades för att genomföra fältstudien. En riskbedömning genomfördes för att hitta riskfyllda aktiviteter i processen. Vidare implementerades mätmetoder från relevanta standarder för att mäta kontamineringsnivån. Resultaten indikerar stor risk för tekniskrenhet från saneringsmetoder, material, maskiner och miljön. Vidare rekommenderas flera åtgärder för att underhålla tekniskrenhet vilka förväntas minska avvikelser i processen.
Rosenblatt, Pablo. "Impactos del COVID 19 en la vida y los negocios." Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652625.
Full textBjörklund, Sandra, and Grönros Sophie. "Mellanmänsklig kontakt vid distansundervisning via video." Thesis, Stockholms universitet, Psykologiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-194013.
Full textSneha, Sweta. "Patient Monitoring via Mobile Ad Hoc Network: Power Management, Reliability, and Delays." Digital Archive @ GSU, 2008. http://digitalarchive.gsu.edu/cis_diss/19.
Full textSidibé, Myriam, and Ismail Muna Ahmed. "Vad har 18-19 åringar för attityder mot Functional Food? : - En kvalitativ studie." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-4620.
Full textProblem: What attitudes do young adults have towards Functional food?
Is there any relation between these attitudes and young adults behaviour towards Functional Food?
Purpose: The purpose of our thesis is to understand young adults attitudes towards Functional Food and also examine the relation between these attitudes and their behaviour towards Functional Food.
Method: The authors of this thesis have used a qualitative method for data collection, focus group interviews. There were two focus groups interviews performed on high-school students at Alléskolan in Hallsberg. The interview questions and the analysis of the primary data have been based on the frame of reference.
Conclusion:
Our investigation shows similar results as previous studies about consumers attitudes towards Functional Food. Our respondents had mixed attitudes towards Functional Food. The consumers in general still have a sceptical attitude towards Functional Food. To gain an increased consumption of Functional Food in the Swedish market, the consumer must change their attitudes towards Functional Food. The manufacturers of Functional Food must improve their information about Functional Food products to the consumer and highlight the benefits of Functional Food.
Minholm, Felix, and Strandberg Robin Erata. "Covid-19, vad har du gjort med idrott och hälsa? : Lärare i idrott och hälsa och deras upplevelser av distansundervisning under covid-19." Thesis, Gymnastik- och idrottshögskolan, GIH, Institutionen för rörelse, kultur och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:gih:diva-6550.
Full textAim The purpose of this study was to investigate how high school teachers taught physical education during distance learning and covid-19. The study has following research questions: ● Witch pros and cons appeared while working with distance learning in physical education during covid-19? ● How did teachers experience working with digital tools and internet-based programs during covid-19? ● What is the teacher’s opinion about students learning and how it's affected by distance learning during covid-19? ● How did teachers educate students in physical education during covid-19? Method The study involved five high school teachers in physical education and a qualitative method which included semi structured interviews was used. The collected data was transcribed and then analyzed using a content analysis. Results The overall results show that (1) there are many cons and few pros regarding distance learning. (2) Teachers experienced distance learning very differently depending on their internet and digital skills. (3) The students learned less during distance learning and (4) the students worked with different tasks alone and recorded their learning and progression. Conclusion Like the other studies the results show that there are many cons and few pros regarding distance learning. The schools and teachers were not prepared for this pandemic and the conclusion is that teachers need more digital knowledge, and the schools need to be prepared.
Friederichs, Gina. "Iron-based superconductors via soft chemistry." Diss., Ludwig-Maximilians-Universität München, 2015. http://nbn-resolving.de/urn:nbn:de:bvb:19-185306.
Full textLeoni, Valerio <1985>. "Role of αvβ3 – Integrin and TLR2 in the innate response to Herpes Simplex Virus infection and Delivery of retargeted oncolytic Herpes Simplex via carrier cells." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2014. http://amsdottorato.unibo.it/6464/.
Full textAvendaño, Contreras Ignacio. ""Cada uno en lugar aparte para no mancharse": encuentros y disensos culturales entre el pueblo y la élite en las fiestas del diecinueve en la Pampa y la nochebuena en la Alameda: Santiago de Chile (1850-1900)." Tesis, Universidad de Chile, 2017. http://repositorio.uchile.cl/handle/2250/148153.
Full textMessaoudi, Rodriguez Maria Yolanda. "EL M-19 : Análisis sobre las causas que llevaron a este movimiento revolucionario a dejar las armas y a formar parte de la vida política del país." Thesis, Stockholms universitet, Institutionen för spanska, portugisiska och latinamerikastudier, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-74268.
Full textHilli, Sjöqvist Jennie. "Vad bör vi göra, vad måste vi göra och vad rekommenderas? : Språkhandlingar och modalitet i Folkhälsomyndighetens riktlinjer till allmänheten under covid-19-pandemin." Thesis, Linnéuniversitetet, Institutionen för svenska språket (SV), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-104821.
Full textSchierbeck, Mattias. "Smittskydd och mänskliga rättigheter : Vad är folkhälsan värd?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412025.
Full textMehmeti, Sebahate, and Nurcan Akgun. "Vad gör en lärare på idrottslektionen? : 19 elevers uppfattningar om idrottslärarens roll i undervisningen." Thesis, Högskolan i Halmstad, Sektionen för lärarutbildning (LUT), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-16608.
Full textSchmitz, Julia. "Cell adhesion mediated by the Integrin VLA-4." Diss., lmu, 2008. http://nbn-resolving.de/urn:nbn:de:bvb:19-95971.
Full textAngulo, Mantilla Carlos Ernesto. "Estilo de vida no saludable como factor asociado a infección por COVID 19 en personal sanitario." Universidad Privada Antenor Orrego, 2021. http://hdl.handle.net/10757/656063.
Full textTo identify if an unhealthy lifestyle is a factor associated with COVID 19 infection in health personnel at Hospital Belén de Trujillo. Material and Methods: An analytical, observational, sectional, crosssectional study was carried out. The study population consisted of 224 health workers according to established inclusion and exclusion criteria, distributed in two groups: with or without COVID 19 infection; the odds ratio and the chi square test were calculated. Results: There were no significant differences for the variables age, gender or occupational group between patients with or without COVID 19 infection (p> 0.05). The frequency of unhealthy lifestyle in health personnel with COVID 19 infection was 35%. The frequency of unhealthy lifestyle in health personnel without COVID 19 infection was 16%. An unhealthy lifestyle is a risk factor for COVID 19 infection in healthcare personnel with an odds ratio of 2.82 which was significant (p <0.05). Conclusions: An unhealthy lifestyle is a factor associated with COVID 19 infection in health personnel at Hospital Belén de Trujillo
Portocarrero, Contreras Katia. "Proyecto de intervención en un entorno familiar del distrito de S.M.P en el período 2020 I." Universidad Peruana de Ciencias Aplicadas, 2020. http://hdl.handle.net/10757/653798.
Full textEl presente proyecto se ejecutó en el período 2020 I durante los meses de mayo a junio, llevado a cabo en Lima Norte, en el distrito de San Martín de Porres ( el cual busca mejorar los hábitos no saludables con la finalidad de mantener un estado de completo bienestar físico, mental y social Asimismo, se observaron aspectos geográficos, sociodemográficos, socioeconómicos y de salud
Valle, Palacio Mercedes del. "El ideario filosófico-político de Benjamín Sánchez, un pensador católico del siglo XIX argentino." Tesis, Universidad de Chile, 2012. http://www.repositorio.uchile.cl/handle/2250/111457.
Full textTesis para optar al grado de Doctora en Filosofía mención en Filosofía Política
Abordamos en esta investigación el pensamiento filosófico-político de un intelectual sanjuanino del siglo XIX. Se trata del Dr. Benjamín Sánchez, un jurista que llegó a ocupar un lugar eminente en la Corte Suprema de Justicia de la Provincia de San Juan, y que se destacó en el ámbito cultural local por defender los lineamientos teóricos adoptados fundamentalmente por la Iglesia Católica Romana en las Encíclicas Syllabus Errorum Modernorum (1864) del Papa Pío IX y Aeterni Patris (1879) del Papa León XIII. La producción discursiva de Benjamín Sánchez, cabe aclarar, no es extensa y está contenida en tres obras: «La Propiedad: Meditaciones Sociales y Jurídicas» (1883), «Silbidos de tierra adentro» (1893), y «Filosofía de la Historia» (1899). La primera es su tesis doctoral, y las dos últimas son compilaciones de artículos polémicos y reflexiones filosóficas realizadas en el fragor de la lucha ideológica entre el catolicismo y el liberalismo que caracterizó al contexto socio-político sanjuanino de fines de siglo XIX en Argentina. El problema concreto de la investigación que nos ocupa interroga por la clasificación del pensamiento filosófico-político del Dr. Benjamín Sánchez. Como explicaremos, este es un problema que no ha sido resuelto en forma concluyente por la historiografía filosófica argentina, a causa de dos motivos principales. Por un lado, debido a la compleja trama de relaciones que, en nuestro país, se dio entre el liberalismo y el catolicismo. Y por otro, debido a que los estudios que han realizado los más sobresalientes historiadores del pasado filosófico argentino, a saber, Dr. Alberto Caturelli y Dr. Arturo A. Roig, no han pasado el nivel de lectura exploratoria de las ideas de Sánchez. Situación que explicaría en parte por qué ambos investigadores ubican a nuestro autor en corrientes intelectuales conectadas pero diferentes y opuestas.
Boudet, Nadège. "Polyfunctionalizations of N-Heterocycles via Chemo- and Regioselective Metalations." Diss., lmu, 2008. http://nbn-resolving.de/urn:nbn:de:bvb:19-80314.
Full textBrameyer, Sophie. "Cell-cell communication via LuxR solos in Photorhabdus species." Diss., Ludwig-Maximilians-Universität München, 2015. http://nbn-resolving.de/urn:nbn:de:bvb:19-181139.
Full textHoffmann, Jan. "Types with potential: polynomial resource bounds via automatic amortized analysis." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-139552.
Full textKaeuferle, Theresa. "Identification of microRNAs regulating adipocyte differentiation via mTOR nutrient-signaling." Diss., Ludwig-Maximilians-Universität München, 2015. http://nbn-resolving.de/urn:nbn:de:bvb:19-182836.
Full textMartínez, Fernández Felipe. "Cuerpos en movimiento. Circulación y generación de conocimientos en torno a la ejercitación de los cuerpos. Santiago de Chile, 1880-1931." Tesis, Universidad de Chile, 2015. http://repositorio.uchile.cl/handle/2250/133905.
Full textReising, Kristin. "Pandemins inverkan på kommunikation via Instagram : En jämförande studie av Remne Blomsterdesign, Coop Sverige och IKEA Sveriges kommunikation via Instagram före och under coronapandemin." Thesis, Mälardalens högskola, Akademin för utbildning, kultur och kommunikation, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-55960.
Full textPinola, Joakim, and Christoffer Larsson. "Vad påverkar graden av frivillig redovisning om Covid-19? : En kvantitativ studie av svenska börsnoterade företag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-25730.
Full textThe current Covid-19-pandemic has had a strong negative impact on demand worldwide, which has affected Swedish companies to a high degree. The loss of demand caused by the pandemic has led to great financial concern for companies and their stakeholders. However, the pandemic has been shown to affect companies and industries to varying degrees, which may be reflected in the voluntary disclosures that companies provide in their financial reports. This study aims to investigate whether different measures of financial performance can affect the degree of disclosure about the Covid-19-pandemic. By using a quantitative content analysis for reviewing 100 CEO letters that 25 Swedish randomly selected listed companies from five different industries have submitted in their quarterly reports for 2020. The empirical result of the study succeeds to explain some of the variation in disclosures about Covid-19.
Karapostoli, Paraskevi, and Elisabeth Holm. "Ursäkta, vad betyder "allas lika värde"? : En kvalitativ studie om SFI-elevers erfarenheter av värdegrundsarbete i undervisningen under covid-19-pandemin." Thesis, Jönköping University, Högskolan för lärande och kommunikation, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53607.
Full textYang, Xiaoyin. "Synthesis of New Functionalized Organocopper Reagents via a Halogen-Copper Exchange Reaction." Diss., lmu, 2005. http://nbn-resolving.de/urn:nbn:de:bvb:19-46863.
Full textFilosa, Alessandro. "Neuron-glia communication via EphA4-ephrinA3 modulates LTP through glial glutamate transport." Diss., lmu, 2010. http://nbn-resolving.de/urn:nbn:de:bvb:19-116043.
Full textGallo, Osorio Belén Alejandra. "Casas y cosas: orden doméstico de la élite santiaguina, 1750-1830." Tesis, Universidad de Chile, 2012. http://www.repositorio.uchile.cl/handle/2250/112748.
Full textInforme de Seminario para optar al grado de Licenciada en Historia
A menudo se muestra que la relación existente entre los objetos, el espacio y los sujetos, no es más que una asociación de creación que realizan los últimos hacía los primeros, en vista de sus necesidades. Los objetos se observan en un espacio como parte de una escenografía, que acompaña al ser humano, como cosas estáticas relegadas a ser eternamente definidas por su utilidad. En esta investigación se entiende que los objetos y las habitaciones están dentro de lo que “antes se consideraba inmutable, [pero que desde hace alguna décadas] se ve […] como una «construcción cultural» sometida a variaciones en el tiempo y el espacio”2, por lo que son tema de estudios que son posibles de abordar desde la historia, específicamente de la historia cultural. Esta se ha encargado de estudiar, desde distintas visiones y perspectivas3, y en su relación con la antropología4, a la cultura, vista como “un patrón históricamente transmitido de significados encarnados en símbolos, un sistema de concepciones heredadas expresadas en formas simbólicas mediante las cuales los hombres se comunican, perpetúan y desarrollan su conocimiento de la vida y sus actitudes hacia ella”5, características que se tendrán en cuenta a la hora de presentar los objetos y las habitaciones en el presente trabajo.
Vallejos, Saldías Francisco Javier. "Sociabilidad popular y mecanismos de solidaridad: estudio de casos en la Provincia de Talca (1830-1850)." Tesis, Universidad de Chile, 2013. http://www.repositorio.uchile.cl/handle/2250/113747.
Full textDurante las últimas tres décadas, se han multiplicado los estudios históricos sobre los sectores populares en Chile, asumiendo un rol destacado la llamada “Nueva Historia Social”. Esta corriente, depositaria y crítica de la historiografía marxista clásica, ha intentado abrir el espectro comprehensivo de sujetos que sistemáticamente fueron excluidos (o despreciados) por la pluma de los historiadores de antaño. Dentro de sus planteamientos más destacados, ha sido su propuesta teórica en torno a la categoría de “actores sociales”, que ha redundado en el uso de la “clase social popular” como soporte para el análisis de un sin número de sujetos que comparten una identidad en torno a la subordinación política y la carencia económica: confluyen actores ‘pre-modernos’ como el campesinado tradicional con otros ‘transicionales’ y modernos como el peonaje, el proletariado o los ‘pobres’ de la ciudad.[...] La presente investigación responde principalmente a estas inquietudes, las cuales han acompañado a quien escribe desde el inicio de la Licenciatura, alimentadas y enriquecidas por numerosas conversaciones con compañeros y profesores de la Universidad. Y que ahora se intentan grabar como contribución a la corriente historiográfica mentada y a su necesaria perseverancia.
Barriga, Luísa Maria dos Santos Ribeiro. "Cenas da vida quotidiana em "Il segreto de Susanna" de E. Wolf-Ferrari." Master's thesis, Universidade de Aveiro, 2009. http://hdl.handle.net/10773/4659.
Full textA presente dissertação vem propor uma investigação musicológica sobre o intermezzo // Segtreto di Susanna intermezzo in un atto de Ermanno Wolf-Ferrari com libreto de Enrico Golisciani de 1909. Insere-se na linha de estudos ligados à performance musical revelando o papel da ópera enquanto espelho da sociedade, a partir do estatuto da mulher na viragem do séc. XIX para o séc. XX, com vista à interpretação cénica da obra e de que forma esta investigação possibilita uma visão crítica acerca da sociedade, do género "ópera buffa" e do estatuto da mulher. A dissertação está organizada em duas partes. A primeira está dividida em cinco partes: a primeira diz respeito à contextualização histórica desta forma de intermezzo, a segunda sobre o compositor e sua linguagem musical e estilo, a terceira diz respeito a este intermezzo em particular e o seu impacto junto do público, a quarta sobre // Segreto di Susana em Portugal, às interpretações e às encenações escolhidas das várias produções apresentadas em Lisboa e Porto e a quinta é dedicada à análise musical. A segunda parte da dissertação está relacionada com a performance propriamente dita: qual a metodologia aplicada e como a performance reflecte a análise e é influenciada por ela. Pretende-se aqui também dar a conhecer as opções escolhidas com base em entrevistas realizadas para esse objectivo, culminando nos espectáculos realizados nos dias 6 e 7 de Julho de 2007 no Museu do Carro Eléctrico no Porto.
This dissertation proposes an investigation allied with musical performance and musicological studies about the intermezzo // Segreto di Susanna intermezzo in un atto by Ermanno Wolf-Ferrari with libreto of Enrico Golisciani composed in 1909. It's related with performance musical studies revealing the role of opera while being a society's reflection, from woman's point of view and status, in the turning of 19th century into the 20th century, with the purpose of theatrical interpretation of the work and also how this investigation opens a door to a new and critic look about the society, about "opera buffa" and woman's status. This dissertation is divided in two parts. The first is also divided also in seven parts: the first in which is explained the historic overview of this form of "intermezzo", the second about the composer and his musical language and style, the third concerning this particular work and its public impact, the fourth about the musical language and its harmonic analysis of the opera towards the action; the fifth about woman's role in european society at the end of the 19th century, the sixth about symbols related to woman's new action and the seventh about //Segreto di Susana being performed in Portugal, these interpretations and its chosen's staging of the different productions in Lisbon and Oporto and the fifth part is dedicated to the musical analysis. The second part is related with the performance itself: which method was applied to its performance and how the performance reflects the analysis and how is it influenced by it. Here I present the chosen options having in mind also the interviews made for this written dissertation, achieved in the performances made on the 6th and 7thJuly of 2007 in the Museu do Carro Electrico in Oporto.
Lim, Che. "Mittel- und langfristige Ergebnisse der chirurgischen Myokardrevaskularisation ohne Herz-Lungen-Maschine bei koronarer Eingefäßerkrankung: minimal-invasive Bypasschirurgie via limitierte anterolaterale Thorakotomie (MIDCAB) versus minimal-invasive Bypasschirurgie via mediane Sternotomie (OPCAB)." Diss., lmu, 2012. http://nbn-resolving.de/urn:nbn:de:bvb:19-141405.
Full textSchwerdtfeger, Wolfgang. "First Identification of the 0+2 State in 30Mg via its E0 Transition." Diss., lmu, 2008. http://nbn-resolving.de/urn:nbn:de:bvb:19-98023.
Full textLichtnecker, Markus. "Determination of alpha_s via the Differential 2-Jet-Rate with ATLAS at LHC." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-131309.
Full textKollofrath, Julia. "Energy regime of the geodynamo during the Cretaceous Normal Superchron via paleosecular variation and paleointensity." Diss., lmu, 2012. http://nbn-resolving.de/urn:nbn:de:bvb:19-145738.
Full textHennig, Theres. "An endothelium-derived elastase as mediator of shear stress-induced outside-in signaling via integrin alphavbeta3." Diss., lmu, 2010. http://nbn-resolving.de/urn:nbn:de:bvb:19-113822.
Full textBuhre, Anna, and Elisabeth Mörck. "Är tioårsregeln i 3 kap. 19 § Inkomstskattelagen förenlig med EG-rätten? : Vad blir konsekvenserna av den nya lydelsen?" Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7468.
Full textUppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten.
Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget.
Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning.
Exitbeskattning är en synonym till utflyttningsbeskattning. Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip.
Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från Lasteyrie-domen. I det senare avgjorda N-målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige.
Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser om kapitalskatt skall tas ut eller på vilket sätt kapitalvinst skall beskattas. Artikeln reglerar i stället hur skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden. Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten.
Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal.
Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten.
Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas.
The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated.
The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty.
A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration.
Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle.
Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the Lasteyrie-case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled N-case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded.
Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate if capital gains shall be taxed or in what way capital gains shall be taxed. Instead the article regulates how the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim.
The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.
If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law.
The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.
Meiler, Michael Rudolf. "In Vivo Characterization of RIF-1 Tumors via Diffusion and Fluorine-19 NMR Methods." Link to electronic version, 1999. http://www.wpi.edu/Pubs/ETD/Available/etd-100999-170738/.
Full textFridholm, Emilia, and Rebecka Svensson. "Innanför akutmottagningens dörrar : En kvalitativ studie om vad som får sjuksköterskor att fortsätta arbeta under covid-19 pandemin." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-104247.
Full textThis case study examines the driving forces to work during the on-going covid-19 pandemic. The study proceeds from an inductive approach to create an understanding for the examined case. Five qualitative interviews have been made to collect empirical data to analyze. During the study it has emerged that attributes according to the profession are contributing to proceed the work. The connections in the workgroup have been significant as well as the acknowledgement of the public according to the profession. It has also been of major importance to disconnect the feelings to be able to proceed to work.
Mogensen, Christina Klarskov. "Release of bFGF from endotelial cells is mediated by protease induced HSP27 phosphorylation via p38-MAPK pathway." Diss., lmu, 2006. http://nbn-resolving.de/urn:nbn:de:bvb:19-51999.
Full textAllscher, Thorsten. "Carbohydrate-Metal Chemistry: Complexes of Palladium(II) and their Characterization via NMR Spectroscopy and X-Ray Crystallography." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-134600.
Full textMuñoz, Salinas Yerko. "¡Vuelven los muertos!: espiritismo y espiritistas en Chile (1880-1920)." Tesis, Universidad de Chile, 2012. http://www.repositorio.uchile.cl/handle/2250/112923.
Full textAbordaré un tópico que atraviesa de manera transversal a casi todas las oposiciones binarias que acabo de señalar para el contexto referido: las expresiones y dinámicas que siguió Chile en torno al fenómeno religioso a partir de una práctica que, más que insertarse en un sistema de antagonismos polarizadores, halla su nicho de acción en un espacio de límites, de choques o discontinuidades si se quiere; de la incertidumbre fluctuante del péndulo que García Canclini ofrecía en su imagen.La articulación del análisis del fenómeno religioso como proceso problemático puede rastrearse a partir de las teorías de la secularización que recurrentemente han sido vinculadas a los estudios sobre modernidad y modernización, tanto a nivel teórico como en el campo de sociedades específicas. Estas teorías, en su formulación más primigenia, plantearon que, en la medida en que las sociedades evolucionasen desde un estadio de arcaísmo –vinculado al Antiguo Régimen, en variadas ocasiones– hacia uno que las cualificase como sociedades avanzadas o modernas, se produciría un proceso de desencantamiento del mundo, gatillado a causa de una racionalización creciente de los sujetos y sus modos de vida, que debería terminar por confinar las expresiones religiosas, de tan importante estatuto en las sociedades arcaicas, primero al ámbito de lo privado para luego, tras un proceso de intensificación, recluirlas en su inminente desaparición o, por lo menos, en una invisibilización total de su acción en el dominio de lo público, ligado ahora al Estado y una idea de ciudadanía laica heredada de la Revolución Francesa.
Östergren, Anna. "Vad händer med arbetsutbudet vid minskad tillgång till barnomsorg? : EN EMPIRISK STUDIE ÖVER HUR MINSKAD TILLGÅNG TILL BARNOMSORG PÅVERKAT SYSSELSÄTTNINGEN FÖR KVINNOR OCH MÄN SOM EN KONSEKVENS AV COVID-19." Thesis, Uppsala universitet, UCFS, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448841.
Full textYan, Guangyao [Verfasser], and Jürgen [Akademischer Betreuer] Bernhagen. "Deletion of a conserved cis-regulatory element exacerbates atherosclerosis via upregulation of Hdac9 in myeloid cells / Guangyao Yan ; Betreuer: Jürgen Bernhagen." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2020. http://nbn-resolving.de/urn:nbn:de:bvb:19-266278.
Full textGello, Gabriella, and Alex Uckardes. "Covid-19-pandemins påverkan på människors beteende vid inköp av livsmedel : En kvalitativ studie om covid-19-pandemins påverkan, som en situationell faktor, på inköp av livsmedel via e-handeln istället för fysiska butiker." Thesis, Södertörns högskola, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-46082.
Full textCovid-19-pandemin, som både en hälso- och ekonomisk kris, har väsentligt påverkat konsumenter, företag och industrier i alla delar av världen. I denna studie var syftet att undersöka hur situationella faktorer, covid-19-pandemin, påverkat konsumentbeteendet gällande inköp av livsmedel via e-handeln istället för fysiska butiker. Detta har genomförts via en kvalitativ metod i form av 15 semistrukturerade intervjuer som skett via Zoom-programmet. Studiens urval bestod av en kombination av ett målstyrt och bekvämlighetsurval, där författarna valde intervjupersonerna utifrån deras bekantskapskrets och utifrån tre olika kriterier, att (1) intervjupersonerna bor i antingen Salem eller Södertälje kommun, (2) intervjupersonerna behöver vara minst 18 år gamla för att delta i studien och (3) intervjupersonerna måste ha handlat livsmedel via e-handeln efter covid-19-pandemins uppkomst. Studiens frågeställning lyder: Hur har covid-19-pandemin påverkat konsumenterna över 18 år i Södertälje och Salem kommun vid inköp av livsmedel, från att handla i fysiska butiker till att handla via e-handel? Författarna analyserade empirin med hänsyn till studiens teoretiska referensram. Studiens resultat visade att den situationella faktorn, covid-19-pandemin har varit en medverkande kraft i ett ändrat konsumentbeteende vid inköp av livsmedel från fysiska butiker till e-handeln. Detta har påvisats genom att intervjupersonernas subjektiva norm, attityd och utvärdering av alternativ har påverkats av den situationella faktorn. Även en del trender har upptäckts i empirin, där en av trenderna berör den upplevda beteendekontrollen, vilket har visats ha en omvänd effekt. Utvärdering efter köpet i The Consumer Purchase Decision-Making Process har visats vara för den övervägande delen positiv och slutligen har WOM-kommunikationen haft en påverkan på konsumentbeteendet i samband med covid-19-pandemins inverkan.
Bergstedt, Sophie, and Neijnes Cajsalisa Bäcklin. "Donald Trumps definition av COVID-19 via Twitter : En studie som undersöker hur Donald Trump definierar en pandemi på Twitter." Thesis, Uppsala universitet, Institutionen för informatik och media, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-433065.
Full textHerrmann, Daniel. "Photonics at the Frontiers: Generation of Few-cycle Light Pulses via NOPCPA and Real-time Probing of Charge Transfer in Hybrid Photovoltaics." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-136852.
Full textMeineck, Christian. "Coupling measurement of the Higgs boson and search for heavy Higgs like bosons via the decay channel \hwwlnln with the ATLAS experiment." Diss., Ludwig-Maximilians-Universität München, 2014. http://nbn-resolving.de/urn:nbn:de:bvb:19-178250.
Full textTwo analyses of the decay channel \hwwlnln using the data of the ATLAS experiment at LHC are presented here. The data was recorded in the years 2011 and 2012 with a center of mass energy of $\sqrt{s} = 7 \TeV$ and $8 \TeV$, respectively, with a total integrated luminosity of $25\,\textrm{fb}^{-1}$ reached. The two presented analyses differ in the analyzed phase space, which depends on the mass $m_{\rm H}$ of the analyzed Higgs boson signal. The analysis for masses $m_{\rm H} < 200 \GeV$ is optimized to perform a high precision measurement of the couplings of the resonance at $m_{\rm H} \approx 125 \GeV$. A binned likelihood fit of the transverse mass distribution $\mT = \sqrt{ (E_{T}^{\ell \ell} + P_{T}^{\nu \nu})^2 - | \vec{P_{T}^{\ell \ell}} + \vec{P_{T}^{\nu \nu}|^2} }$ is used to obtain the results. A signal originating from a Standard Model Higgs boson with a mass $m_{\rm H} = 125.36 \pm 0.41 \GeV$ has been observed at a statistical significance of $6.1 \sigma$. The signal strength, defined as the ratio of the measured production cross section times branching ratio over the theoretical prediction, is: \begin{align*} \mu &= 1.08\,^{+0.16}_{+0.15} \textrm{(stat.)} \,^{+0.16}_{-0.14} \textrm{(syst.)}, \end{align*} which is in good agreement with the data and with the Standard Model prediction. The scaling factors of the couplings of the Higgs boson to fermions and bosons have been measured as: \begin{align*} \kappa_{F} &= 0.92\,^{+0.30}_{-0.23}\\ \kappa_{V} &= 1.04\,^{+0.10}_{-0.11}, \end{align*} which is also in good agreement with the Standard Model prediction. In order to search for heavier Higgs like particles, the analysis of \hwwlnln decays is also optimized for masses $m_{\rm H} \geq 200 \GeV$. As in the analysis optimized for $m_{\rm H} < 200 \GeV$, a binned likelihood fit of the transverse mass \mT is used. Upper limits on the product of production cross section and branching ratio have been obtained for three scenarios: Standard Model Higgs boson in the mass range $200 \leq m_{\rm H} \leq 1 \TeV$, a Higgs like particle with a decay width of $1 \GeV$ in the mass range $200 \leq m_{\rm H} \leq 2 \TeV$ and the electroweak singlet scenario in the mass range $200 \leq m_{\rm H} \leq 1 \TeV$ with the decay width being an additional free parameter. No statistically significant excess of the observed data over the expectation is observed, and a heavy Standard Model Higgs boson is excluded up to a mass of $m_{\rm H} = 661 \GeV$.
Arteaga, Jimena, Ureña Dánika Sué López, Plejo Santamaria, Javier Roca, and maquera maria fernanda valdivia. "Relación entre la resiliencia y la calidad de vida de estudiantes de medicina en una universidad de lima en contexto de Covid-19." Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/657347.
Full textUgarte, Sánchez Juan Miguel, San Miguel José David Alegría, Chumpitaz Hernán Huapaya, Tuesta Katherine Melissa Arica, and Regalado Gerardo Ortiz. "Balance vida-trabajo y felicidad en trabajadores de Lima Metropolitana." Master's thesis, Pontificia Universidad Católica del Perú, 2021. http://hdl.handle.net/20.500.12404/18967.
Full textBjelke, Johan. "Vad gör vi med de nationella proven? : En studie i vad de nationella proven i svenska för gymnasiet faktiskt används till på tre organisatoriska nivåer inom Skolsverige." Thesis, Mälardalens högskola, Akademin för utbildning, kultur och kommunikation, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-54576.
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