Search for dissertations about: "Björn Westberg"

Showing result 1 - 5 of 6 swedish dissertations containing the words Björn Westberg.

  1. 1. Sintering behaviour of α and β solid solution sialons

    Author : Stig-Björn Westberg; Luleå tekniska universitet; []
    Keywords : ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Materialteknik; Engineering Materials;

    Abstract : Some ceramics have the ability to form solid solutions. One such group are the sialons, which contain silicon, aluminium, oxygen and nitrogen in specific proportions. Through a stabilizing process with yttrium, not only beta-sialons but also alfa-sialons can be produced. READ MORE

  2. 2. Becoming an Adult : Living Conditions and Attitudes among Swedish Youth

    Author : Annika Westberg; Björn Halleröd; Mattias Strandh; Tapio Salonen; Umeå universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; Sociology; youth; transitions; individualisation; life phase; life-course; welfare state; attitudes; social structuration; Sociologi; Sociology; Sociologi; Sociology; sociologi;

    Abstract : This thesis studies youth from different perspectives. These are the life phaseand the generational perspectives, which have been studied via questions of establishment and individualisation. READ MORE

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

    Author : Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Högskolan i Jönköping; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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;

    Abstract : 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. READ MORE

  4. 4. Cross-Border Consumption Taxation of Digital Supplies

    Author : Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Högskolan i Jönköping; Göteborgs universitet; Gothenburg University; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

    Abstract : .... READ MORE

  5. 5. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    Author : Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Högskolan i Jönköping; Göteborgs universitet; Gothenburg University; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Abstract : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. READ MORE