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Ett skatteavtals huvudobjektiv är att förhindra juridisk dubbelbeskattning för att främja den globala ekonomin. Detta har under en längre tid ansetts innebära stora möjligheter för skattesubjekt att minska, eller totalt undgå, skattebelastning. Sådana förfaranden medför skadliga effekter på den fiskala miljön och den globala ekonomin i stort. Den inneboende slitningen mellan å ena sida främjandet The main objective of a tax treaty is the avoidance of juridical double taxation in order to further the development of the global economy. Tax treaties has, however, for a long time been known to function as a vehicle for taxpayers to reduce or all together avoid taxation. Such arrangements or schemes cause adverse effects to the fiscal environment and the global economy at large. The inherent di

Swedish football is seeing great problems with violence, degrading expressions and civil disobedience. Groups of women are afraid to go to football games because of the culture and its structure. People are being threatened for life working towards gender equality in Swedish football, this is a never-ending problem. This paper has a two-parted purpose. The first part aims to describe the structur

”Architecture is the learned game, correct and magnificent, οf forms assembled in the light.” Le Corbusier. Nowadays, lighting covers a great portion of the total energy use of a building, almost 21%, while in most of the places, the quality of the existing lighting conditions is usually notably poor. In addition, lighting is responsible for 14% of all electricity demand in EU (CELMA, 2011) and 19

Nowadays, number inversion is of great significance and a complex arithmetical operator, especially the implementation in hardware. It provides a higher speed performance and lower power consumption. Initially, the conversion of the inputs to floating-point numbers contains sign, exponent, and mantissa parts. The scope of the project is to perform an approximation of the number inversion function.

Syftet med undersökningen är att statistiskt predicera betyg utifrån elevskattad lärarkompetens, att med utgångspunkt i elevernas egna beskrivningar av lärarkompetens kategorisera dessa genom kvalitativ innehållsanalys och utifrån detta dra slutsatser om hur väl befintlig teoribildning stämmer med den empiriska verkligheten. En mixad metod användes be-stående av en kvalitativ och en kvantitativ de

Syftet med studien är att undersöka konsumenters mobilanvändande i fysisk butik samt diskutera och analysera vilken roll digitaliseringen, genom mobiltelefonen, kan anta i butik. Uppsatsen bygger på en kvalitativ studie med ett abduktivt förhållningssätt. Det empiriska underlaget består av observationer i modebutiker. Vi har utefter våra observationer, och sedermera det empiriska materialet, iden

Spatial analysis is dependent on the geo-referencing quality of the spatial data, as well as on the definition of the geographic context variables used. However, these facts are rarely taken into consideration in historical demographic research where the geographic factor is considered. An important obstacle in this kind of research is the availability of historical data (spatial and non-spatial),

Studiens syfte var att kartlägga underlättande, respektive hindrande faktorer i en implementeringsprocess. Detta gjordes genom semistrukturerade intervjuer av chefer och behandlare från de BUP-kliniker som ingick i implementeringsprojektet ”Deplyftet” (EBP-DL). Forskningsfrågorna för studien var: 1) Hur uppfattar behandlare och chefer implementeringsprocessen och EBP-DL:s olika delar? 2) Vad uppfaThe purpose of the present study was to study an implementation process of evidence based practice guidelines for assessing and treating youth depression within the project “Deplyftet” (EBP-DL). The method used was semi-structured interviews with participating managers and practitioners from the four BUP-clinics in EBP-DL, and research questions were 1) How do participants experience the implement

During 2014, an attack called the BadUSB attack surfaced. This attack allows the attacker to reflash the firmware of a USB devices and make it perform malicious tasks. One particularly interesting attack whose source code has been released recently includes modifying a USB flash drive into also acting as a keyboard thus enabling it to send malicious keystrokes. This thesis presents a modified ver

Calibration of robots is an essential part of industry today when there is a high accuracy requirement. Several calibration methods have proven to be highly accurate but also expensive and time consuming to use. In this thesis a new calibration method has been developed. The method does not depend on any external measurement systems but instead rely entirely on the robot’s own sensors. The method

Avtal om framtida överlåtelser av fastigheter är enligt en gammal svensk rättsprincip, pactum de contrahendo, ogiltiga. Med avtal om framtida överlåtelser avses avtal som medger förköpsrätt, option eller termin. Möjligheten till avtal av sådant slag beträffande fastigheter har prövats i domstol vid ett flertal tillfällen, ogiltigheten har då hänvisats föreligga till följd av de formkrav som ställsThis research examines whether contracts that regulate future real estate purchases are to be permitted in Sweden. An investigation of the present as well as the historical legal position has served as a basis for the assessment made by the authors. Additionally the research investigates possible regulations of future real estate purchases in the event of a legalisation. Contracts governing futur

This paper is about policy agenda and climate policies in Sweden. It examines why the alternative of a meat tax isn’t placing on the Swedish policy agenda. The study uses John W. Kingdon’s theory on agenda change presented in his book Agendas, Alternatives and Public Policies, to analyze why a meat tax isn’t seriously considered as a climate policy to reduce GHG-emissions from meat consumption. Th

Skin ages as a result of the failure of several mechanisms that are triggered by both internal and external factors. The accumulation of damaged proteins is an effect that comes with age due to the dysfunction of the proteasomes and their decline in activity, which leads to dull looking skin. In addition, as we age the effects seen on are skin includes the formation of age spots as well as hyperpi

The use of electronic devices which radiate high power electromagnetic waves has seen a significant increase in the last 20 years. These radiated signals heavily effects electronic devices close to strong radio frequency (RF) or microwave (MW) transmitters . Mobile phones are a good example among electronic devices which cause signal interference in hearing instruments (HI). Changing the design o

Populärvetenskaplig sammanfattning av examensarbetet Utveckling av karaktäriserings-metoder för lignocellulosarika biogassubstrat. Smältande isar, extrema naturkatastrofer och rekordhöga temperaturer; det rapporteras daglig-en om nya händelser som påstås ha orsakats av den globala uppvärmningen. De flesta svenskar är numer familjära med uttrycket och miljömedvetenhet är något som blir mer och mer As the need of environmentally friendly alternatives to fossil fuels is growing bigger, so is the need for knowledge and research around possible new raw materials that could serve that pur-pose. One discussed product is biogas. Since biogas can be produced from not only food waste and wastewater residue, but from any substrate that contains fats, proteins and/or car-bohydrates, with the help of d

Abstract Title: Lean Manufacturing and Company Integration in Swedish and Danish Machining Industry. Authors: Daniel Carlsson and Peter Fröberg, Industrial Engineering and Management, Faculty of Engineering at Lund University. Supervisors: Nils Hedar, Manager Sandvik Coromant Academy EMEA, Sandvik Coromant AB, Sandviken Jan-Eric Ståhl, Division of Production and Materials Engineering, Facult

This thesis provides insight into the development of Virtual Reality(VR) applications with the purpose of introducing users to a new gesture interaction platform. Gesturebased interaction and VR are two rapidly evolving technologies with a great potential to complement each other. The gestures used are based on a cognitive model of holding a sphere in your hands and tapping on its surface. By usin

This thesis intends to contribute cumulatively to the understanding of the circumstances that women’s rights-focused NGOs work in when operating in a post-conflict country with an authoritarian regime. It also aims to argue on the importance of the NGOs’ role to empower women by political participation under those circumstances and discuss why it’s often very challenging for the mentioned NGOs to