The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America

The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. According to FCE Bank, a head office and its branch are to be deemed as one single taxable person, with the result that no taxable supplies occur between these entities. In Ampliscientifica, the CJEU stated that several independent persons that are merged together in a VAT group constitutes one single taxable person as they cease to exist separately for VAT purposes. In Skandia America, a clash of these two concepts of single taxable person were encountered. The judgement concerned the VAT treatment of services supplied from a head office located in a third country to its EU established branch which were a member of a VAT group. Contrary to the opinion of Advocate General Wathelet, the CJEU followed the principle set out in Ampliscientifica. Accordingly, supplies of services from a head office to its branch which belongs to a VAT group must be regarded as taxable transactions, since the main establishment and the VAT group are considered as two separate taxable persons. The CJEU in Skandia America undertook an extensive analysis on the concept of a taxable person, while omitting a discussion of the fulfilment of the other criteria necessary for the existences of a taxable transaction as provided for in Article 2(1)(c) of the VAT Directive. This thesis reveals that the ruling in Skandia America may have left out an important discussion on the fulfilment of these requirements to be able to declare the supply of services subject to VAT

Tillförlitlighetsanalys av Fortums lokalnät med hjälp av Tekla NIS

When making decisions regarding investments and planning of the distribution network, it is of great help to be able to calculate and analyze the reliability. The main interest is to study how many of the faults occur and the duration of these faults. The software Tekla NIS contains a module for calculation of the reliability of distribution systems, this is also known as reliability based network analysis. To perform the calculations a set pf parameters are used as input. In this report it is shown how these parameters can be calculated from fault statistics for several different geographical areas. Also, a sensitivity analysis has been performed to show the effect each individual parameter has on the results. A method on how to verify the parameters against fault statistic is presented. The aim here has been to match the calculation results in Tekla NIS with fault statistic from Fortum between 2011 and 2013. Tekla NIS lacks support to perform calculations on meshed networks. Therefore the calculations have been concentrated to three radial areas, Halland, Skaraborg and north Värmland. After the parameters have been calculated and verified some simple analysis is made to show how Tekla NIS can be used to evaluate investments for improved reliability. For example it is studied how replacing overhead lines with ground cable affects the reliability. The conclusion is that Tekla NIS is not at present a sufficiently good tool to calculate the reliability in Fortum’s local network, especially if one is interested in knowing the number of faults for a specific line. The results for a single line can have a big discrepancy with the statistics even though the area as a whole has results that corresponds well with the statistics. The inability for Tekla NIS to perform calculations on meshed networks is a major weakness and is the main reason that not all areas of Sweden were calculated. To identify weak parts of a network is the key feature of Tekla NIS at present. If the objective is to find the weakest lines in an area and the exact reliability is not of interest then Tekla NIS can be used with good results. If current problems in the software can be corrected Tekla NIS could be of the great use for Fortum and other utilities in the future, mainly to help with evaluation of investments. Tekla NIS is easily configured, enabling fast evaluation of different and reliability calculations for single lines are very fast

Gremmeniella abietina-epidemin 2001

The fungus Gremmeniella abietina causes damage to conifers that can lead to tree death. In 1999 and 2001 the pathogen caused severe attacks in Sweden, where about 500 000 ha of pine forest were affected. Trees of all ages were attacked, but mainly forests between 30-60 years that were ready for their first commercial thinning. After recommendations from the forest agency, sanitary fellings were made to trees that had more needle loss than 85%, a total of about 50 000 ha. Economic losses have been estimated to more than one billion SEK. In connection with the outbreaks two experiments were put out with the aim to investigate the long-term effects in affected populations. The experiments were laid out in Dalarna on Stora Enso land where the epidemic was most severe. In both experiments trees were selected and monitored yearly until 2004, as well as in 2010. All monitored trees were divided into different groups depending on loss of needle biomass. In experiment A, which started in 2000, thinning, fertilization and control was compared. This experiment was hit heavily by the outbreaks in both 1999 and 2001. In experiment B, which started in 2001, the development was monitored without any further treatments. This experiment was hit mainly by the outbreak in 2001. During the inventory, parameters that were used were: Defoliation, diameter, mortality, and drill samples. The survival in different groups was found to be dependent on needle biomass loss in both experiments. Among the groups that had the least needle loss most of the trees are alive today, while mortality in the groups with greater needle loss is higher. To minimize the risk of mortality after a G. abietina infection, sanitary thinning should be executed to reduce economic losses. Trees with needle loss higher than 60%, have a high risk to die and should be considered to be included in the thinning procedure. In stands that have been exposed to repeated attacks the risk of mortality increases even with minor needle loss. In such stands all trees have an increased risk of dying and forest owners should consider final felling followed by replanting. The annual growth between 1990 and 2010 was analyzed and the results show that groups with a small needle loss increased its growth during and after the attack. The G. abietina infection caused a natural thinning, thus favoring the growth of these groups. The groups with heavy needle loss decreased their growth by at least 60% compared to before the outbreak (growth in 1998 was about 7 cm2 and 2005 about 2,5 cm2). Today, the groups that were affected by one outbreak have recovered. The stands hit by several attacks presented a worse recovery. With the exception of the group with a small needle loss, the trees today grow slower than before. Thinned areas suffered as badly as the control plots in terms of growth, mortality and defoliation. This indicates that it is difficult to prevent an epidemic of G. abietina during the outbreak with thinning. In the experiment with fertilization no statistical differences were found between control and fertilization, probably because the amount of sample was too small. Preventive measures are probably the easiest method to reduce injuries from G. abietina infections.Svampen Gremmeniella abietina orsakar skador på barrträd som kan leda till träddöd. Patogenen orsakade 1999 och 2001 kraftiga angrepp i Sverige där ca 500 000 ha tallskog drabbades. Träd i alla åldrar angreps men främst gallringsskog mellan 30-60 år. Efter rekommendationer från skogsstyrelsen saneringsgallrades bestånd som hade större barrförlust än 85 %, totalt ca 50 000 ha. De ekonomiska förlusterna har beräknats överstiga en miljard SEK. I samband med utbrotten lades två försök ut med syftet att undersöka långsiktiga effekter i drabbade bestånd. Försöken lades ut i Dalarna på Stora Ensos mark där epidemin var allvarligast. I båda försöken övervakades utvalda träd årligen fram till 2004 samt 2010. Alla övervakade träd delades in i olika grupper beroende på barrförlust. I försök A, som lades ut 2000, jämfördes gallring och gödsling med kontroll. Detta försök drabbades kraftigt av utbrotten både 1999 och 2011. I försök B, som lades ut 2001, vidtogs inga skogliga åtgärder utan ytorna följdes som de var. Detta försök drabbades främst av ett utbrott. Vid inventering avlästes parametrarna: kronutglesning, diameter, mortalitet samt tillväxt. Överlevnaden visade sig vara starkt beroende av barrförlusten i båda försöken. Bland de grupper som hade minst barrförlust lever de flesta träden idag samtidigt som dödligheten i grupperna med större barrförluster är högre. För att minimera risken för mortalitet vid ett gremmeniellaangrepp bör saneringsgallring ske för att minska ekonomiska förluster. Träd med högre barrförluster än 60 % har en ökad mortalitetsrisk och man bör överväga om de skall inkluderas i gallringen. Vid upprepade angrepp är risken för mortalitet förhöjd även vid mindre barrförluster. Eftersom alla träd riskerar att dö bör skogsägaren försöka att avveckla beståndet och återplantera. Den årliga tillväxten analyserades mellan 1990-2010 och resultaten visar att grupperna med liten barrförlust ökade sin tillväxt under och efter angreppet. Gremmeniella orsakade en naturlig gallring vilket gynnade tillväxten i dessa grupper. Träd med kraftigare barrförlust minskade sin tillväxt med minst 60 % jämfört med innan utbrottet (Tillväxten under 1998 var ca 7 cm2 och 2005 ca 2,5 cm2). Idag har grupperna som drabbades av ett utbrott återhämtat sig. I bestånd som drabbas av flera angrepp är återhämtningen sämre. Förutom gruppen med liten barrförlust så växer träden långsammare idag jämfört med innan angreppen. Gallrade ytor drabbades lika illa som kontrollytorna med avseende på tillväxt, mortalitet och kronutglesning. Detta indikerar att det är svårt att hindra en gremmeniellaepidemi under utbrottets gång med gallring. I försöket med gödsling hittades inga statistiska skillnader mellan kontroll och gödsling förmodligen för att urvalet var för litet. Sannolikt är den enklaste metoden för att minska skador från gremmeniella att använda preventiva metoder

Boende - en ny strategi: Marknadsföring genom ett event! Studieobjekt: Trelleborg

Syfte: Syftet med denna uppsats är att utröna hur events kan påverka boendeattraktionen till en stad och åskådliggöra andra påverkande faktorer. Metod: I vår uppsats har vi valt att använda oss av en kombination av kvalitativa intervjuer och en kvantitativ enkätundersökning. Vi utförde personliga semistrukturerade intervjuer med representanter från studieobjektet Trelleborgs kommun, medan enkätundersökningen genomfördes under två dagar i de centrala delarna av Trelleborg stad. Teoretiska perspektiv: Det huvudsakliga teoretiska perspektivet i vår uppsats utgörs av teorier kring Place marketing, Event marketing och Boendeattraktion. Dessa sammankopplas i en teoretisk referensram som ligger till grund för analysen. Empiri: Trelleborgs ambition är att profilera sig som en boendekommun, vilket återspeglades i intervjuerna. De främsta målen med det planerade 750-årsjublieet är att dels skapa uppmärksamhet kring det ”goda boendet” i Trelleborg och dels att skapa stolthet över kommunen hos de nuvarande invånarna. Resultat: I vår uppsats har vi teoretiskt kommit fram till att event är en faktor som har inverkan på boendeattraktionen. Dock har det även, genom de kvalitativa och kvantitativa studierna, framförts en rad andra faktorer som också har en påverkan på attraktionen. Beaktansvärt är att kommunrepresentanternas uppfattning skiljer sig markant från kommuninvånarnas rörande vilka boendefaktorer som är av störst vikt

Organic Cultivation of Lemon Ballm (Melissa officinalis) in Macedonia

The possibility for perspective growing of medicinal, aromatic and spice plants, can be expected only if their cultivation is based on the principles of organic farming. The cultivation of this group of plants is usually associated with satisfactory yield level and raw materials with uniform quality. This paper contains the most important features of lemon balm (Melissa officinalis), and methods of cultivation. Data of two annual activities are presented and they are related with organic system of cultivation in the central part of Macedonia. The objective of this study is to analyze, determine and demonstrate the economic viability of lemon balm organic production with irrigation. In the first year, there were only two moving, yielding 500 kg/ha of above-ground plant dry mass. In the second year, there were three moving, yielding 6,775 kg/ha of above-ground plant dry mass. Economic analysis is proved that profitability in organically produced lemon balm is obtained in the second year of growing when the profit reached $6,150/ha. Key words: Organic, lemon balm, yield, pofitability

Applying the Quantum Approximate Optimization Algorithm to the Tail Assignment Problem

Airlines today are faced with a number of large scale scheduling problems. One such problem is the tail assignment problem, which is the task of assigning individual aircraft to a given set of flights, minimizing the overall cost. Each aircraft is identified by the registration number on its tail fin. In this article, we simulate the Quantum Approximate Optimization Algorithm (QAOA) applied to instances of this problem derived from real world data. The QAOA is a variational hybrid quantum-classical algorithm recently introduced and likely to run on near-term quantum devices. The instances are reduced to fit on quantum devices with 8, 15 and 25 qubits. The reduction procedure leaves only one feasible solution per instance, which allows us to map the tail assignment problem onto the Exact Cover problem. We find that repeated runs of the QAOA identify the feasible solution with close to unit probability for all instances. Furthermore, we observe patterns in the variational parameters such that an interpolation strategy can be employed which significantly simplifies the classical optimization part of the QAOA. Finally, we empirically find a relation between the connectivity of the problem graph and the single-shot success probability of the algorithm.Comment: 11 pages, 10 figure

Fyra kala väggar och en gummimadrass. En uppsats om avskiljning som en sistahandsåtgärd

The aim of this study was to examine how treatment staff considered the issue of seclusions of young people in institutional care. We also wanted to know how the treatment staff looked at their role and how they thought that the youth perceived seclusion/isolation. We were also interested in how the staff group cooperated in the seclusions and how they thought that a possible ban would affect their future work. We interviewed eight treatment assistants in two different institutional care homes. We then analysed the interviews by our four different themes. Our conclusion was that our informants believe that separation is to be considered a last measure, when all other means are exhausted. All informants also felt that it was a major abuse, and they believed that the young people experienced it as very offensive. We also interpreted the results as indicating that the special overall institutional care environment, with its total isolation from the outside world, made intractable conflicts emerge. However, all the informants believed that it was necessary to keep the power to seclude/isolate in order to ensure safety on the ward for both young people and staf