Genomsyn, helhetsbedömning och verklig innebörd är bara några av de begrepp som används i doktrin för denna omtvistade företeelse. Många skatteexperter och sakkunniga jurister har under lång tid diskuterat huruvida HFD vid sidan av skatteflyktslagen tillämpar ett speciellt tillvägagångssätt för att komma till rätta med särskilt stötande fall av skatteundvikande förfaranden. Framförallt två riktninPrinciple of transparency, comprehensive assessment and real meaning are just some of the concepts used in the doctrine of this debated approach. Many tax experts and expert lawyers have long debated whether the Supreme Administrative Court in addition to the tax evasion law applies a special approach to deal with particularly offensive cases of tax avoidance practices. Above all two directions ca

Syfte: Syftet med denna uppsats är att undersöka vilken effekt ett hållbarhetsinitiativ i form kläduthyrning kan få på varumärkeskapitalet och därmed bidra kvantitativt till forskning inom varumärkesutvidgning. Metod: För att utföra undersökningen har vi använt oss av en kvantitativ metod. Utifrån ett deduktivt angreppssätt har hypoteser formulerats för att sedan bekräftas eller revideras efter e

Due to a globalized market place, risk management has grown in importance and become a central part of firms’ corporate strategies. The incentives for engaging in risk reducing activities revolve around reduced agency costs and exploitation of financial advantages. According to the precautionary motive for holding cash, firms must ensure stable and secure access to capital for future investments.

Businesses today need to recognize that they have to be fast at realizing and exploiting new competitive advantages before the opportunity is lost. Instead of the traditional focus on price and quality, there is a shift towards the delivery of value to customers. This is strongly connected to the reduction of downtime of production and high reliability. Here the spare parts supply chain plays an i

This study aims to compare the different welfare provisions in the form of parental leave benefits and entitlements, and their effect on FLFP in Sweden and Japan. Evidence of a welfare based glass ceiling in the case of Sweden, and a glass ceiling, based on the lack of family welfare in Japan, is found. However Swedish women’s position on the labor market is stronger, when compared to Japanese wom

Continuation statements and polar questions in conversational French are typically both produced with final rising intonation. This study shows that several pitch, duration, and intensity cues can distinguish the two utterance types over chance level. Nevertheless, we see a lot of phonetic overlap between the two. Rather than assuming two distinct rising intonation contour types for French, we pro

This study has focused on challenges encountered when setting up a weather-network for agricultural purposes (e.g. linking temperature to the suitability of crops and pest incidence) with only low-cost sensors and materials. The study included a set of experiments in a meteorological station and a one-month period of observations in a large coffee plantation with a complex terrain in Costa Rica. T

Allegations of human rights violations have haunted Frontex, the border agency of the EU, from its very existence in 2004. Although in 2011, the agency became subject to a comprehensive human rights “overhaul”, such infringements continue to take place. This thesis sets out to explore this puzzle by applying principal-agent theory. The argument is that Frontex’s establishment represents an outlier

Bushveldkomplexet är beläget på den arkeiska kratonen Kaapvaal och är världens största mafiska intrusion. Den innehåller stora mängder platinagruppmetaller (PGE), kromit och andra eftertraktade metaller. Bildningen av komplexet är än idag omdiskuterat trots många tidigare studier. Generellt finns fyra förslagna modeller för komplexets bildning. En hypotes är att magmatismen har skett som ett resulThe Bushveld complex is the world’s largest mafic intrusion and located on the Archean Kaapvaal craton, southern Africa. The complex’s host rock has anomalous quantities of platinum-group elements (PGE), chromite and other valuable metals of high demand. The origin of the complex remains to this day discussed, despite a plethora of geochemical and petrological studies. There are in general four pr

Människors användande av andra djur för sina egna syften och intressen uppfattas ofta som opropblematiskt och självklart. Syftet med den här uppsatsen är att synliggöra de bakomliggande ideologiska mekanismer som kan bidra till att möjliggöra och legitmera denna ordning, som kan benämnas speciesism. Med hjälp av Faircloughs kritiska diskursanalys analyseras Arlas och Scans egna beskrivningar av si

This thesis aims to analyze female sexual and bodily rights in Lebanon from a queer perspective, focusing on issues such as space and visibility and the strategically neglecting of historical existence of female narratives, referred to as conceptual anorexia. The thesis was preceded by a field work conducted in Beirut where observations of the field and interviews with LGBTQ- and/or feminist activ

Examensarbetet besvarar frågan om överföringar av asylsökande till Georgien som ännu inte fått sina asylskäl utförligt utredda skulle utsätta dem för en verklig risk för omänsklig eller förnedrande behandling och därmed vara oförenliga med Europakonventionens artikel 3. Asylrätten bygger på bedömningar av individuella asylskäl. I examensarbetet studeras därför problem i Georgien som är generella nThis graduate thesis examines if readmitting asylum seekers from EU member states to Georgia without first thoroughly assessing their claims would be illegal on the grounds that it would expose them to a real risk of ill-treatment contrary to Article 3 of the European Convention on Human Rights. The basis of asylum law is protection based on individual grounds. This graduate thesis therefore studi

Inom ramen för ett masterarbete har en metod utvecklats som kopplar människors upplevelser av natur med den fysiska miljön i form av marktäckning. Deltagarna fick välja tre platser inom ett rekreationsområde som de tyckte var speciella. Med hjälp av en applikation i mobiltelefonen svarade de på frågor om vilka fysiska element som var viktiga, hur de uppfattade miljön, vilka aktiviteter som platsenThis master project has been carried out in collaboration with a research project named “Valuation of cultural ecosystem services based on contributions to quality of life” at Lund University. In this thesis, Cultural Ecosystem Services (CES) are evaluated from people’s own perceptions. The very aim of the study is to develop a method to assess CES non-monetarily by using a bottom-up perspective.

Traffic accidents cause over 1.2 million deaths, and tens of millions of people are injured or disabled every year. Advanced driver assistant systems and other safety features have the possibility to reduce traffic accidents but do not account for human errors. Studies show that over 90% of all traffic accidents are caused by human errors. One way to reduce human errors is to introduce automation,

Do birds have a sixth sense? Many animals have been shown to possess the ability to sense polarized light, but this ability in birds has been a topic for debate. In this study captive male zebra finches were used in order to determine if they could distinguish different angles of polarized light. Polarized light is the direction of the angle of the light waves, thus two separate light sources c

Type 2 diabetes is characterized by hyperglycemia and insulin resistance, which leads to increased production of insulin. Together with insulin the hormone peptide islet amyloid polypeptide (IAPP) is secreted, which is thought to be the cause of beta-cell death in later stages of type 2 diabetes. C4b-binding protein (C4BP) has been shown to upregulate IAPP fibrillation, which would lead to more ma

Ovarian cancer is one of the most lethal gynecological malignancies. Several histotypes with different molecular and morphological features representing this cancer type make it very challenging from clinico-pathological perspective. Thus there is need for better prognostic and molecular markers. Ovarian clear cell carcinoma (OCCC) is a subtype with poor prognosis and very distinct phenotype when

För att en person ska kunna dömas för ett brott krävs det att denna har handlat med uppsåt eller i vissa fall oaktsamhet. För att uppsåt ska föreligga ska handlingen ha varit medveten och det ska finnas ett kausalsamband mellan denna och dess följd. Uppsåtsbegreppet är indelat i tre grader: avsiktsuppsåt, insiktsuppsåt och likgiltighetsuppsåt och de är graderade i den ordning de räknades upp med dResearchers who studied alcohol dependence in humans have come to the conclusion that alcoholism affects the brain's neurotransmitters, which means that the brain can begin to function differently about exposing the large amounts of alcohol over a long period of time. An addiction to alcohol is hard to recover from, with many severe withdrawal symptoms as a result. In the current legal situati

I denna uppsats utreds och analyseras vilka rättskällor som ska användas vid fastställande av huruvida fast driftställe enligt svensk intern rätt föreligger i Sverige samt när fast driftställe för utländskt bolag anses föreligga i en svensk delägares eller anställds bostad. Utländska bolag är i Sverige skattskyldiga för inkomst som härrör till ett i Sverige beläget fast driftställe. Med fast drifThe purpose of this thesis is to investigate and analyze when a permanent establishment for a foreign company occurs in the residence of a Swedish owner or employee and to investigate and present which sources of law that shall be applied when interpreting the definition of permanent establishment as it is read in Swedish domestic law. Foreign enterprises are tax liable in Sweden for income that