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Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med The purpose of this paper is to examine and analyse how the introduction of the Principal Purpose Test (the PPT clause) in Swedish tax treaties will affect the Swedish handling of abuse of tax treaty provisions. Since the PPT clause, through the Multilateral Convention to Implement Tax Treaty Related Measures, has been incorporated into the tax treaty between Sweden and the United Kingdom, the ana

This thesis investigates the evolving political attitudes and behaviours toward democracy among young Kenyans, examining whether they are becoming increasingly apathetic toward democracy or are evolving innovative democratic behaviours. Using a mixed-methods approach, the research combines quantitative data from Afrobarometer surveys with qualitative interviews with Kenyan youths conducted during

ICTR, ICTY och ICC har tolkat rekvisitet ”avsikt att helt eller delvis förgöra en nationell, etnisk, rasmässigt bestämd eller religiös folkgrupp” i artikel II i FN:s folkmordskonvention som dolus specialis. Denna tolkning av upp-såtskravet har kritiserats av många på grund av dess stränga uppsåtskrav. Följaktligen har olika alternativa tolkningar utvecklats i doktrin. I detta avse-ende undersöker The prevailing view in the international case law interprets the “intent to de-stroy, in whole or in part, a national, ethnical, racial or religious group” re-quirement in Article II of the Convention on the Prevention and Punishment of Genocide as a special or specific intent (dolus specialis). This interpretation of genocidal intent has been criticized by many scholars regarding its stringent re

Många företag verkar idag i globala och ofta mycket komplexa värdekedjor; vägen från råmaterial till färdig produkt kan korsa flera kontinenter, ibland många gånger. Dessa värdekedjor uppmärksammas allt oftare som hem åt omfattande människorättskränkningar, däribland mot arbetare. Med anledning av detta har flera initiativ tagits de senaste åren, både i Europa och internationellt, som syftar till Many modern-day businesses operate in global and highly complex value chains; the journey from raw material to finished product can span multiple continents, sometimes numerous times. These global value chains are increasingly being recognized as home to extensive human rights abuses, including against workers. To address this, several initiatives have been introduced in recent years, both in Euro

Den 9 december 1948 antogs konventionen om förebyggande och bestraffning av brottet folkmord. Begreppet “folkmord”, myntat av den framlidne professorn Raphael Lemkin, definieras som den systematiska förintelsen av gruppers grundläggande livsvillkor med syftet att förinta gruppen i sig. I artikel II av folkmordskonventionen definieras folkmord istället som handlingar som “förövas i avsikt att förinOn the 9th of December 1948, the Convention on the Prevention and Punishment of the Crime of Genocide was adopted. The term “genocide”, coined by the late American–Polish professor Raphael Lemkin, is defined as the systematic destruction of the essential foundations of life for groups – with the aim of annihilating the groups themselves. Article II of the Convention instead states genocide is an a

En omdiskuterad fråga i Sverige är så kallade uppfostringsresor. Uppfostringsresor innebär att barn skickas utomlands för att ”uppfostras”. Barnen riskerar under dessa resor att utsättas för olika typer av övergrepp. För att motverka utlandsresor där barn far illa har riksdagen antagit propositionen 2023/24:72 om det utvidgade utreseförbudet i lagen (1990:52) med bestämmelser om vård av unga. Det A debated issue in Sweden are the so-called “disciplinary trips”. These trips involve sending children abroad to be "disciplined". During these trips children are at risk to be subjected to various forms of abuse. The Swedish parliament has recently approved a bill which proposes to extend the travel ban in the Swedish Care of Young Persons Act (SFS 1990:52). The extended travel ban has

Food systems can negatively impact the environment and human health, posing challenges to global sustainability goals. Employing the Three Spheres of Transformation framework, this thesis examines sustainable entrepreneurs' role in transforming food systems to support plant-based food consumption. Focusing on Swedish plant-based alternative food start-ups, I conducted 11 interviews to explore

This thesis reviews Colombia's waste management policies, decrees, and laws to scrutinize the country's discourses on waste management and their potential impact on waste pickers. Employing critical discourse analysis and Bacchi's What's the Problem Represented to be? (WPR) approach, the study critically examines these discourses. It identifies the prevailing discourse of free comp

The main goal with the thesis was to design, construct and evaluate a system able to drive and brake a mechanical axis to simulate loads and stored rotational energy - a hardware force simulator. The force simulator was then to be integrated in a existing hardware-in-the-loop testing rig to enhance the mechanical dynamics of door simulations. The force simulator was to be realised using a brushed

The world needs rapid transformation if we are to shift towards more just and regenerative socio-ecological futures. In merging scholarly fields of transformation studies, regeneration and ethics of care this thesis explores the connection between inner-outer regeneration through the in-depth study of a transformative caring process. With a focus on lived experience and affects, this study conduct

The European Spallation Source (ESS) infrastructure is being constructed in Lund, and will be one of the most powerful research facilities of its type in the world. The ESS linear accelerator (linac) utilizes different accelerating sections where a wide variety of techniques should be employed to accelerate a beam of protons to 2 GeV kinetic energy through Radio Frequency (RF) cavities before bein

English teachers in Swedish upper secondary school often focus on Standard British and American English, although they agree with the syllabus that different varieties of English should be included in teaching. This study aimed to investigate to what extent English teachers include different varieties of English in the classroom. Previous work has failed to provide a comprehensive overview of the

In the sedimentary bedrock of southwest Scania, located in the southernmost part of Sweden, there are several low-enthalpy Mesozoic sandstone aquifers situated at different depths. These aquifers collectively hold the potential for direct-heat geothermal utilization. Given the energy supply challenge across Europe, there is a growing need to characterise the geothermal resources and quantify their

The consideration of sustainability issues in different fields of law is increasing due to the urgent call for climate change after the year 2015, with the adoption of widely known sustainable development goals. As a consequence of the European Green Deal, EU competition law has started to play its role for the sustainable future. The possible application of Article 102 TFEU as a ‘sword’ to attack

As the climate on earth deteriorates, actions are carried out within Europe to limit the amount of hazardous emissions to lower the environmental consequences due to greenhouse gases. A significant proportion of the emissions can be linked to the construction sector and its use of virgin resources. An area with great development potential within the construction sector is linked to its management

One of the main limitations of a Successive Approximation Register (SAR) Analog-to-Digital Converter (ADC) is the large input capacitance needed to achieve the desired performance. This large input capacitance increases the total area of the ADC and it imposes the use of a powerful buffer to drive it. Since the input capacitance is inversely proportional to the kT/C noise, reducing it, generates m

I denna essä formulerar författaren tillvägagångssätt för en vidareutveckling av ekumeniskt lärande på basis av deltagarnas erfarenhet av ett projekt inspirerat av ekumeniskt lärande. Ekumeniskt lärande beskrivs i både sitt historiska sammanhang och olika influenser och definieras som ett förändrande och holistiskt lärande där den lärde är tänkt att reflektera över sin tro, livsstil, globala och sAbstract In this essay, the author formulates approaches for a further development of ecumenical learning on the basis of the participants' experience of a ecumenical learning inspired project. Ecumenical learning is depicted in both its historical context and different influences and defined as an altering and holistic learning where the tought is meant to reflect on his beliefs, lifestyle, g

Study purpose: This paper delves into the nuances of success in the niche market of video-on-demand (VoD) platforms for performing arts in Europe, focusing on managerial perspectives. It seeks to comprehend how top executives construct success and the associated meanings in their strategic decisions within this market, where success is often equated with profitability, survival, or expansion. The