Sökning: "single-entity approach"

Hittade 5 avhandlingar innehållade orden single-entity approach.

  1. 1. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Författare :Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

    Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER

  3. 2. Excitations in Superfluids : From solitons to gravitational waves

    Författare :Alberto Cetoli; Emil Lundh; Luis Santos; Umeå universitet; []
    Nyckelord :;

    Sammanfattning : In 1995 two different research groups observed for the first time the Bose-Einstein condensation (BEC) in ultracold gases. When the confining magnetic trap was turned off the gas was left free to expand, and the velocity of the particles showed a clear peak: most of the particles were occupying the same single particle state, the one of lowest energy. LÄS MER

  4. 3. Metadata Management in Multi-Grids and Multi-Clouds

    Författare :Daniel Espling; Erik Elmroth; Erwin Laure; Umeå universitet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; grid computing; cloud computing; accounting; billing; metadata; monitoring; structure; fairshare; scheduling; federated; Computer Science; datalogi;

    Sammanfattning : Grid computing and cloud computing are two related paradigms used to access and use vast amounts of computational resources. The resources are often owned and managed by a third party, relieving the users from the costs and burdens of acquiring and managing a considerably large infrastructure themselves. LÄS MER

  5. 4. Dwell time delays for commuter trains : An analysis of the influence of passengers on dwell time delays

    Författare :Ruben Kuipers; Trafik och väg; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Dwell time; Passengers; Delays; Trains; Railway; Station; Automatic passenger count data;

    Sammanfattning : The thesis presented here delves into why dwell time delays for commuter trains occur, with a specific focus on the impact of boarding and alighting passengers. The overarching aim is to develop knowledge of how time delays arise to identify and describe potential ways in which dwell time delays can be reduced. LÄS MER

  7. 5. Incumbent Actors in Sectoral Transformations Towards Sustainability : A sociotechnical study of the European heavy commercial vehicles sector

    Författare :Benny Behbood Borghei; Thomas Magnusson; Christian Berggren; Sjoerd Bakker; Linköpings universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Industrial sectors need to be transformed in response to the increasing demands for environmental sustainability as one of the greatest challenges in the modern times. In social science research, extensive efforts have been made over the recent decades to formulate comprehensive theories about transformation of various sectors such as energy, manufacturing, agriculture, food and transportation. LÄS MER