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Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of

After the First World War, several countries from the Balkans merged into the Kingdom of Yugoslavia – a newly established state, which from its early existence advocated free trade. With no formal trade barriers, some improvements in transportation and similar languages spoken within the Kingdom, one could expect considerable economic market interconnectivity to emerge within the Kingdom. Integrat

Kollaborativ konsumtion i Malmö – är vi på väg att ställa om till hållbar konsumtion? Slit och släng mentaliteten i dagens samhälle är inte hållbar! Konsumtionssamhället bygger på att varor produceras, köps och konsumeras för att till sist slängas som sopor. Denna linjära konsumtion resulterar i att resurser utarmas och genererar mängder med avfall. Detta är inte hållbart och vi måste göra någotSince the early days of industrialisation the economy has been characterised by a linear model of resource consumption. The linear consumption follows a take- make-dispose pattern that put pressure on our natural ecosystems to meet the world’s resource demand, which results in rising prices of natural resources. It is necessary with a transition to a sustainable resource use. Collaborative consump

Syftet med denna studie var att undersöka i vilken utsträckning (fiktiva) rekryterare på grund av en arbetssökandes fysiska attraktivitet – här ansiktsattraktivitet – justerar sin bedömning och värdering av den arbetssökandes meriter så att specifika meriter hos en attraktiv arbetssökande uppvärderas för att motivera och rättfärdiga att just den personen väljs för anställning. I studien undersökteThe purpose of this study was to examine to what extent (fictitious) recruiters on the basis of a job applicant’s physical attractiveness—that is facial attractiveness—would adjust his/her assessment and evaluation of the job applicant’s merits so that specific merits of an attractive job applicant are upgraded in order to motivate and justify that that specific person is chosen for employment. In

Diffuse reflectance Spectroscopy is a non-invasive and real-time technique used both in research and clinical studies for purposes such as identifying tumors and monitoring their response to therapy. Here, a compact, cost-effective and portable experimental setup is used in order to acquire the diffuse reflectance spectra from tissue-like liquid phantoms. Two fiber optic probes with different sour

Finanspolitik samt dess mikro- och makroekonomiska påverkan har varit en omdiskuterat dispyt i modern nationalekonomisk historia. Länge ansågs det möjligt att stabilisera konjunkturen genom ekonomiska stimuleringsåtgärder. Detta tänk kom dock att bli ifrågasatt genom utvecklandet av hypotesen ricardiansk ekvivalens, som hävdar att finanspolitik som syftar till att höja aggregerad efterfråga är hel

Studiens syfte var att undersöka och belysa upplevelser av omedveten kommunikation i psykodynamisk psykoterapi. Semistrukturerade intervjuer genomfördes med sex personer som arbetar professionellt inom fältet psykodynamisk psykoterapi och psykoanalys. Materialet analyserades med tematisk analys och tio teman identifierades. Studiens huvudsakliga slutsatser är att omedveten kommunikation upplevs geThe aim of this study was to explore and illustrate aspects of the unconscious communication within the therapeutic interaction in psychodynamic psychotherapy. Semi-structured interviews were conducted with six individuals who work professionally in the field of psychodynamic psychotherapy and psychoanalysis. The material was analyzed by thematic analysis and ten themes were identified. The study&

This research aims to create a better understanding of a little-known phenomenon by exploring the ways consultants create and perceive personal digital brands on an internal collaboration platform, together with the different dimensions of expectations they experience. Following the interpretive paradigm, our primary method contained ten semi-structured interviews with consultants working at a glo

The purpose of this candidate thesis has been to study the motivation of the Palestinian refugees in Lebanon who had chosen to continue their studies at the university despite the difficult living conditions: factors that influenced their choice and how their choice of study affected their lives. The study has been a qualitative research aimed at finding out peoples’ experiences and feelings rathe

Delivering essential services to burgeoning peri-urban cities in the Sub-Sahara will only become an increasing challenge, as the population in this region is expected to double by 2050. Finding effective governance arrangements, institutional settings and building participatory arenas that give a greater voice to citizens and foster greater responsiveness from democratic authorities is a delicate

In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. Along to the provisions of the VAT Directive there is also some case law from the CJEU that clarifies the application of the schemes. Ger

Faktorerna och processerna som styr vinternederbörden i Kalifornien och torkan 2011-2016 har undersökts i en litteraturstudie. Resultaten visar främst att mellanbreddslågtryck i form av cykloner är de system som genererar vinternederbörd i Kalifornien. Hög- och lågtryckens läge i nordöstra Stilla Havet bestämmer jetströmmens gång som transporterar cyklonerna mot öster, in över den Nordamerikanska The factors and processes controlling winter precipitation in California and the 2011-2016 California drought have been examined in a literature study. The study showed that mid-latitude cyclones are the systems that generate winter precipitation in California. The location of high- and low-pressure systems in the northeast Pacific Ocean have a huge impact on the winter precipitation as they large

This contribution explores the area of tax law pertaining to treatment of debt and equity finance as well as devises recommendations for Member States of the European Union seeking to promote equity participation without the risk of infringing upon Community law provisions relating to State aid. The study begins with the presentation of the underlying issues pertaining to the choice between debt

The purpose of this paper is two fold. First we clarify and enrich the understanding of the need for higher sales educated professionals through an extensive understanding of the sales transformation. Second, we develop an understanding of the sales role and its related competencies in a transformed sales landscape. We introduce a theoretical framework to understand the need for sales educated pro

Den farliga bakterien som förorenar vår mat och gör oss sjuka Listeria monocytogenes, även vardagligt kallad endast listeria, är en bakterie som trivs och växer i miljöer där många andra bakterier inte kan växa. Listeria orsakar sjukdomen listerios, som är ganska ovanlig, men har en dödlighet på ca 20 – 30 %. Sjukdomen har på senare år blivit allt mer vanlig i Sverige. Som tur är finns det olika In this study the dangers of Listeria monocytogenes presence in food and the problem it creates for general food safety is presented. The aim of this study was to highlight the importance of food safety, especially when it concerns Listeria monocytogenes. The study should also give an insight to the part that Listeria monocytogenes plays among food and the risks that follows. Furthermore, it wil

In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. However with their implementation in the tax

On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. To that

Recent years have witnessed a rapidly escalating interest on the subject basic income. However, most politicians of Sweden show little interest, some even offense, towards an idea suggesting an income connected to citizenship rather than work. This bachelor thesis aims to define the concept of basic income, and examine how the idea of welfare without demand has emerged as an alternative to dominat

The right to a living wage is the right to living a life of dignity with a condition deemed acceptable by the society which adherents to everyone who works. Analysing the international law system, where right to a living wage is deeply rooted, it has not explicitly regulated and become an obstacle for its full realisation, despite being an ultimate goal of international labour standard on wages. W