Sökresultat

The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. The thesis

Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. Those methods are described, defined how they are used and wh

Since the end of the Cold War, EU migration policy has been subjected to securitization, and migrants have been viewed as potential threats to European security and homogeneity. However, in recent years the migration-development nexus has experienced a renaissance. The benefits of migration have increasingly come to influence the policy agenda. In this setting, the Global Approach to Migration de

Vi lever i ett postmodernt samhälle där miljöproblem är ett stort fenomen som präglar vår kultur. I denna uppsats har vi studerat hur marknadsföring drar nytta av människors oro för miljön, genom grön marknadsföring. Vi har använt Ben & Jerry’s som fallstudie och gjort en semiotisk och retorisk analys av deras hemsida. En semiotisk analys synliggör tecken, symboler och associationer typiska fö

Natural hazards and disasters are serious contemporary threats as climate change is causing an increase in the frequency of extreme weather conditions worldwide. The Caribbean is geographically located in the North Atlantic Ocean at the junction of the Caribbean Plate and the North American Plate. The region is in a high-risk zone for natural disasters such as earthquakes and hurricanes. In the sp

Malmö har den senaste tiden fått stor uppmärksamhet i medierna på grund av de åtta dödsskjutningarna som skett mellan den 11 maj 2011 och 31 januari 2012. Enligt polisen tyder mycket på att de flesta morden är kopplade till någon slags organiserad brottslighet. Detta har lett till att den organiserade brottsligheten i Malmö hamnat på medieagendan och att Malmö i flera sammanhang benämnts som Sveri

The present thesis studies the monitoring of the 2012 Russian presidential elections and explores theoretical and empirical questions of the influence of domestic and international actors on the election process. The study of the election observation is one of the topics of the very large field of study on democratization and, more specifically, democracy-promotion and assistance; therefore in my

The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. Political will may determine that particular distinguishing criteria should be discounted. Gender and

Denna uppsats kallad ”Medier i medierna” är författad av Mathias Kristiansson Hemmel och Josefin Seiz vid Institutionen för kommunikation och medier, Lunds universitet. I februari 2012 publicerades en artikel i Svenska Dagbladet som vi särskilt uppmärksammade. Artikeln var en del av en reportageserie och handlade om ett andligt medium som livnär sig på att coacha och vägleda människor som känner s

Uppsatsen Agendan bakom Agenda – en kritisk diskursanalys i struktur och intention bakom svenskt nyhetsinnehåll är författad av Helena Johansson och Elin Jonsson i ämnet för Medie- och kommunikationsvetenskap vid institutionen för kommunikation och medier vid Lunds universitet. Uppsatsen är en studie i svenskt nyhetsinnehåll och de faktorer som påverkar detta. Genom kritisk diskursanalys analyser

This study examined the connection between attachment styles of couples in couples councelling and the therapists' experience of alliance. Fifty-one couples (51 women and 51 men) were asked to complete self-report measures concerning their attachment styles when coming to councelling the first time. After three sessions in councelling the 23 therapists were asked to complete self-report measur

The Church of Sweden has during the 1980s and in 2010 discussed the contents of the communion drink. The debate has been taken up in Church of Sweden’s supreme body, the General Synod, where members have presented several suggestions for changes the opinion of the communion drink. Initially, members wanted to increase information to parishes about using alcohol-free alternatives instead of wines w

Property rights systems and their relationship to the informal spaces are a contested and highly relevant part of contemporary development discourse. This study explores the reproduction of the concept of the informal in urban space. The central problematic of this study then departs by asking in what ways does the debate on property rights and the informal economy emerge as a representation of sp

Film är ett ämne som berör och konsumeras av indivier från olika bakgrunder, kön och ålder. Uppsatsförfattarna har identifierat en tendens att individer gärna rekommenderar filmer till varandra och genom detta påverkar individers beslutsprocess. Denna rekommendationskultur påverkar individers val av film, vilket intresserar uppsatsförfattarna. Uppsatsen ämnar undersöka hur individer engagerar sig

This study is designed to analyze the sociolinguistic situation in China with regard to the extent to which the English language has become audible and visible within modern, and present-day, Chinese society. This critical examination is from a sociolinguistic and culturally analytical standpoint, and employs theories and concepts from the field of sociolinguistics to assess the phenomenon of the

Målet med opgaven er, at undersøge hvordan identiteten og selvfremstillingen ser ud på to datingsider, en ny nichet side; Mazily og en almen og bred; Match . Dette med udgangspunkt i smag og den distinktion der ligger bag konceptet hos datingsiden Mazily, der markedsfører sig som en datingside for "urbant kulturfolk". De nichede datingsider med fokus på interesser vokser frem, og den kla

The purpose of this paper is to from a Marxist approach explore the function of the modernistic housing projects in the neoliberal economy. Through a case study of the area Herrgården in Rosengård, Malmö and the ongoing city development strategy områdesprogrammet I look at the areas origins and development. Herrgården is a part of miljonprogrammet; the largest Swedish housing project of all times.

It is said that Malmö, in the past few decades, has taken on a more entrepreneurial role in order to adjust to an increasing inter-urban competition. The new conditions of urban development mean that marketing plays an increasingly important role. In the marketing of Malmö, the city is being portrayed as successful, creative and attractive. The past few decades have, however, also entailed an incr