Search results

This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into thei

Accounting measures are often used as a basis for decisions and computations. In these capacities, accounting measures are often taken for granted. This thesis concerns the use of accounting measures in contracts and in legislation. The main focus of the thesis is the use of accounting measures in contracts for performance compensation. In this capacity, the usefulness of the measures derives fro

Acidaemia at birth is a result of an impaired intrauterine gas exchange. Between 1988 and 1996, acid-base balance in cord artery blood pH was assessed in 23 016 of 27 064 newborns (85%). Obstetric risk factors for acidaemia (cord artery pH < 7.05) were identified in a case-control study. Independent risk factors were breech delivery, administration of oxytocin or pethidine, cord entanglement and m

This thesis is aimed at evaluating the clinical results of two treatments in patients with bleeding oesophageal varices; the mesocaval interposition shunt (MI shunt) and repeated endoscopic sclerotherapy (ST). 24 patients were randomised to MI shunt and 21 patients to the ST group (mean age 51.6?9.2 and 53.6?10.5 years). Complications include shunt occlusion in 4 %, oesophagitis in 33 % and oesoph

Metalorganic vapour phase epitaxy is used for growth of low-dimensional III-V semiconductor structures. The roughness of heterointerfaces in GaAs/GaInP quantum well structures is studied by photoluminescence emission from extremely narrow quantum wells. Results obtained for GaAs/GaInP quantum wells are compared to the more thoroughly investigated GaInAs/InP material combination. The potential of u

In this thesis different kinds of stability phenomena are analysed. Firstly the quasi-static behaviour of an elastic structure is studied for increasing loading. The post-buckling behaviour is studied numerically with a path-following method where limit points and bifurcation points can be determined with good accuracy and the solutions may be followed out on the secondary branches. Secondly, an a

Hard QCD processes have been studied by measuring the di-jet event rate for deep inelastic scattering in the kinematic range 5 < Q² < 100 GeV² and 10^-4 < x < 10^-2. The jets we re reconstructed using the cone algorithm in the hadronic center-of-mass frame in which the transverse momentum of the jets were required to be greater than 5 GeV. The result of th

This is a dissertation in social theoretical research. Its main subject is the critical social theory of the later Jürgen Habermas, that is, the social theory of Habermas which has broken with his earlier attempt to found social theory in an anthropology of knowledge and which instead - since the beginning of the seventies - takes its point of departure in the presuppositions of communicative acti

The focus of the thesis is the situation of and the management control systems in middle-sized, manufacturing companies. We have examined the relevance of different types of management control systems for different situations and formulated taxonomies of the contingency factors environment, production situation and business strategy. We found two types of situation. The first type, the interactive

"Personality determines very largely the use a person makes of his intellectual gifts" (Eysenck, 1988). Computerization of neuropsychological tests has made possible a detailed analysis of both quantitative and qualitative aspects of a person´s test performance. Factor analyses of test data generally bring out two main factors of performance: speed and accuracy, representing both the intellectual

I denna uppsats undersöker jag Moderaterna och Vänsterpartiets valmanifest från 1988, 1998 och 2018 med hjälp av metoden kritisk diskursanalys och Jasbir K. Puars teori om homonationalism, för att se vad partierna säger om HBTQ-personers rättigheter. Jag tar avstamp i det faktum att både Moderaterna, som är liberalkonservativa, och Vänsterpartiet, som är socialistiska, båda gick i Stockholms PrideIn this essay I am examining Moderaternas and Vänsterpartiets manifestos from 1988, 1998 och 2018, using the method critical discourse analysis and Jasbir K. Puar’s theory of homonationalism, to see what the parties say about LGBTQ people’s rights. I start my study with the fact that both Moderaterna, who are a liberal-conservative party, and Vänsterpartiet, who are a socialist party, marched in S

Undersökningen är gjord med inriktning mot arbetslivs- och organisationspsykologi i syfte att studera förekomst av härskartekniker samt hur andra faktorer, som arbetsengagemang, påverkas. Studien kommer att diskutera hur psykosociala faktorer och fysiska arbetsmiljöer kan främjas, samt ge vetenskapligt underbyggda förslag på hur arbetsgivare kan arbeta för att förhindra att härskartekniker förekomStudy conducted with a focus on industrial and organizational psychology in order to study the presence of master suppression techniques and how other factors, such as work engagement, are affected by it. The study will examine how psychosocial factors and physical work environments can be promoted, as well as provide scientifically substantiated suggestions on how employers can work to prevent ne

This paper develops a theory for understanding negotiation situations involving states and indigenous peoples. Using relevant constructivist theory as a starting point, the paper develops a theory about understanding the relationship between power and culture implicit in the concept of the state. This relationship is examined in negotiations situations involving states and indigenous peoples. Stat