Internationell dubbelbeskattning uppstår när två stater under samma tidsperiod gör beskattningsanspråk mot samma skattesubjekt och inkomst. Vilket innebär att två länder beskattar samma inkomst därför att skattereglerna är olika utformade i de olika länderna. Vanligtvis finns det ett skatteavtal mellan länderna som reglerar hur en eventuell dubbelbeskattning ska elimineras eller minskas. Credit meInternational double taxation occurs when two states during the same period make tax claims against the same taxpayer and income. This means that two countries tax the same income because the tax rules are designed differently in different countries. Usually there is a tax treaty between the countries prescribing that the potential double taxation shall be eliminated or reduced. Credit method is o

This is a thesis report for the Master’s program in Risk Management and Safety Engineering at Lund University. It is also a part of the research project Assessing acceptance of privacy-invasive ICT Solutions at the Royal Institute of Technology. Its aim is to examine how the perception and acceptance of privacy-invasive technology is determined by demographics, context and cognitive factors. The m

Detta examensarbete behandlar ur ett konkurrensrättsligt perspektiv hur inträdesbarriärer tolkats i relation till innovationsmarknader inom EU-rätten. Vidare innehåller arbetet en de lege ferenda analys av hur inträdesbarriärer bör tolkas baserat på nationalekonomiska teorier. Examensarbetet tar sin utgångspunkt i de båda konkurrensrättsliga artiklarna i Fördraget om Europeiska Unionens funktionsThis thesis deals with how barriers to entry theory has been interpreted in an innovation markets context in the EU legal order. It further offers an analysis of how barriers to entry should be interpreted using an economics based approach. The scope for this thesis is TFEU Art 101 and Art 102, from which an ex-ante and an ex-post approach on barriers to entry analysis has emanated. The ex-ante a

The aim of this thesis is to analyse the effect of the variables human capital, land and infrastructure on Singapore’s growth in GDP per capita over the time period 1973-2003. Singapore has experienced an extraordinary development with an income per capita that more than quadrupled in less than forty years. This study uses the Romer model that has been extended with human capital, infrastructure a

Jorderosion är ett stort problem på många platser på jorden. Ökad befolkning och brist på jordbruksmark leder till försämrad produktion och tvingar bönderna att öppna upp skogar, överbeta betesmarker, övergödsla och odla på branta sluttningar. När vegetationstäcket sedan är undanröjt är marken mer utsatt för regn. Detta leder till erosion eftersom jordpartiklarna inte längre kan hållas kvar av växSoil erosion is a problem throughout the globe, as it reduces the fertility of arable land. As population increases the pressure on agricultural land increases, resulting in overgrazing of rangelands, shorter fallow periods and forest clearing. This reduces the protective vegetation cover and exposes the soil to rainfall and runoff erosion. The aim of this master thesis is to evaluate the usefulne

The membership of individuals in democratic political communities is marked by the status of citizenship. Citizenship entails belonging to a nation-state where rights and obligations are balanced between the state and its citizens. Democratically the nation-state is meant to be inclusive of all the people living on its territory. In the globalised world of today this is challenged by migration, th

Med den globala uppvärmningen förutspås klimatet i arktiska och subarktiska miljöer förändras påtagligt. Enligt IPCCs senaste rapport kan både temperatur och nederbörd öka dubbelt så mycket som det globala genomsnittet, och störst ökning väntas under vinterhalvåret. Många känsliga ekosystem och miljöer kommer med stor sannolikhet att påverkas redan vid små förändringar. Ett exempel på sådana miljöThe on-going global warming is projected to have large impacts on the arctic and subarctic environment. Especially vulnerable are ecosystems with narrow climatic envelopes and with small possibilities of adaptation. An example of this is the palsa mires, subarctic mire complexes with patches of permafrost. Palsas are peat mounds with a frozen core, formed by the expansion and upheaval of the segre

The area around Lake Vänern in western Sweden is an exposed area for flooding. It has since the measurements started in the 1900th century been flooded repetitively. In the coming 100 years the water level is supposed to increase between 1-3 meters. This will most probably lead to worse and more regular floods in the area. There area around Lake Vänern is very densely populated and it will most pr

This paper evaluates the way that patents influence FDI in China. The theory suggests that a strong property right in terms of patents may benefit the inflows of FDI. An empirical study is conducted based on 31 provinces in China (not including Taiwan, Hong Kong and Macaw) during the period 1995-2007. The panel data method is chosen for the analysis in the study, with preliminary unit root test. T

Våldtäkt är ett ord som väcker många känslor och associationer hos människor i dagens samhälle. Alla har på något sätt kommit i kontakt med det, även om han eller hon inte själv varit drabbad eller känner någon som har. Med jämna mellanrum är våldtäkt och sexuella övergrepp i stort ett stort och hett ämne i media. Tyvärr speglar inte alltid deras bild av hur det ser ut, den som finns i verkligheteRape is a word that arouses many feelings and associations of people in today's society. All have somehow come into contact with it, even if he or she has not personally been affected or knows someone who has. Periodically, the rape and sexual abuse in general is a great and hot topic in the media. I do not always reflect their view of how it looks in the real world. It's easy to think and

This thesis discusses two cases of rape against adolescent girls that happened in Cianjur, West Java, and Lombok, West Nusa Tenggara in Indonesia. First of all, the thesis evaluates the availability of the legal framework in the area of rape in Indonesia that ensures the victims rights with regard to rape. It will look at whether Indonesia has ratified relevant international human rights instrumen

Mord är det allvarligaste av de grövsta brotten. Straffet för den som berövar en annan person livet har sedan brottsbalkens ikraftträdande år 1965 varit fängelse i 10 år eller på livstid. I syfte att skapa en mer nyanserad straffmätning för mord och en höjd straffnivå för de mord som ej föranleder fängelse på livstid infördes den 1 juli 2009 en utvidgad straffskala för mord, enligt vilken den som Murder is the most serious crime of violence according to Swedish law. The punishment for a person who commits a murder has been either 10 years or a lifetime in imprisonment since the year of 1965. In order to create a more nuanced sentencing for murder and increased punishments for murders that do not give rise to life imprisonment imposed on 1 July 2009 an expanded scale of punishment for murde

The aim and purpose of this thesis is to examine the relationship between archives and cultural tourism and how people within the Swedish archives sector relate to this. Specifically, the aim is trying to find out if and how the selected archives are using (cultural)tourism and for example marketing to attract new visitors to their institutions. But also to see if it is so that the archives and th

Uppsatsen undersöker normbrott och strategiska redogörelser kring dessa vid tvångsarbetsanstalten i Karlskrona under tidigt 1900-tal. Utifrån förhörsprotokoll kartlägger jag vilka normbrott fångarna begick och hur de agerade vid förhören. Vid analysen av de intagnas redogörelser använder jag mig av den kriminologiska neutraliseringsteorin. Majoriteten av alla normbrott hade sin grund i tystnadsbro

When grief finds new ways - a qualitative study about grief blogs The purpose of this study was to examine why people who suffer from grief chooses to share their experiences through blogs on the Internet. Furthermore and by studying the blogs we intended to gain understanding of the advantages and disadvantages that blogging can bring to the bloggers. The study is based on a qualitative analysis

China’s surging OFDI has been a prominent phenomenon since the start of 20th century. As China’s economic growth is widely received as following a unique path, a question arises immediately---does Chinese outward investment also follows a distinctive pattern which can only be explained by special theori¬es? This paper analyzes the determinants of Chinese OFDI by adopting Random Effects FGLS estima

There is a remarkable gap between the socio-economic living conditions of the urban aboriginal people compared to other urban residents in Canada. The purpose of this essay is to explain why this gap is intact by explaining how urban space is intimately connected with the search for a national identity. The Canadian national identity was originally based on the displacement of the aboriginal peopl

The purpose of this essay was to research and study the accountability of NGOs. The main question dealt with is with what measures and mechanisms NGOs handles critic on legitimacy and accountability deficit. It defines accountability and non-governmental organisations to facilitate an understanding of the concepts and notions of the study and goes on to discuss the criticism faced by NGOs, mainly

The most common cause of death in the world is not cancer or heart attack. The most common cause of death, is a deaths related to poverty. Yet, poverty is rarely mentioned in a connection to the right to life. Is there a reasonable ground for not mentioning the poverty in connection to the right to life? What difference could be made if the deaths caused by poverty, was mentioned in a direct conne