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En del av det fenomen som kallas skattebaserodering och vinstförflyttning (BEPS) händer när multinationella koncerner flyttar vinster med hjälp av räntebetalningar och ränteavdrag. Sverige har försökt angripa problemet genom att introducera regler som begränsar ränteavdrag i sin nationella lagstiftning. Genom antagande av den Europeiska Unionens (EU) första Skatteflyktsdirektiv (ATAD 1) så har detA part of the phenomenon known as tax base erosion and profit shifting (BEPS) occurs when multinational entities (MNEs) shift profits through the aid of interest payments and interest deductions. Sweden has attempted to address this issue through introducing rules limiting interest deductions in national legislation. Through the adoption of the first Anti-Tax Avoidance directive (the ATAD 1) by th

Denna uppsats utreder vem som ansvarar för en uppgift enligt AB 04, när underrättelseskyldighet föreligger enligt AB 04, hur detta förhåller sig till varandra samt hur man ser på detta ur ett ekonomiskt perspektiv. Utgångspunkten är att den part som tillhandahåller en uppgift är strikt ansvarig för dess riktighet samt dess lämplighet. Underrättelseskyldighet föreligger för entreprenören fall om enThis essay investigates who has the responsibility for a information according to AB 04, when it exist an obligation to inform the adversary according to AB 04, how these relate to each other and how to look at this from an economic perspective. The starting point is that person who providing information is strictly responsible for the information. There is an obligation to inform the adversary if

Linjär och icke-linjär FE-analys av sprickbildning i vingmurar iplattrambroarTrafikverket ställer numera kravsom medfören mer detaljerad dimensioneringsprocessför vingmurar i plattrambroar. Detta innebär en ökad mängd armering i vingmuren, viket gör att kostnaden stiger för konstruktionsdelen. Orsaken till denna ökade mängdarmering har studerats i detta examensarbete.Tekniken för att simulera beteWing walls on slab frame integral bridges has traditionally been designed for mainly earth pressure and its self-weight. It has also been designed separately from the rest of the bridge. Traditionally no 3D effects have been considered in the design of the wing walls. The Swedish Transport Administration (Trafikverket) have recently introduced regulations stating that 3D effects must be considered

Abstract: Interest conflicts has been a major issue when it comes to urban planning especially when it comes to traffic planning. The purpose of this thesis is to identify these conflicts and why they appear in the planning process. The aim of the research is to evaluate what can be done in order to ensure that these conflicts does not affect the planning of sustainable cities in a dissatisfactory

Today, Swedish women have one of the highest participation rates. In the nineteenth century, however, virtually no married women were recorded as working. Their participation rates started rising around the turn-of-the-century. Using full-count microdata from Swedish national censuses for the period 1880-1910, this paper aims to estimate the effects of various determinants on female labour supply.

Cambodia continues to experience a high prevalence of intimate partner violence (IPV) across the country. This may be attributed to the deeply embedded patriarchal customs that emphasize the subservience of women and authority of men. Previous literature has found that IPV may lead to negative health implications among victimized women, such as impaired well-being, unintended pregnancies, and HIV/

This essay aims to, with the support of an extensive corpus study, investigate the use of gotten in British English. Gotten is an alternative past participle of get which occurs mainly in American English, but is British in origin. The main goals of this essay are to investigate if and how this word is used in current British English, as well as how its use may have developed since the late 20th c

Studiens syfte är att undersöka om det framväxer rutiner/ritualer som underlättar för barn med växelvis boende och har separerade föräldrar. 18 föräldrar är intervjuade, 13 kvinnor och 5 män som varit separerade minst ett år och har gemensam vårdnad av barn under 18 år. Analysen är deskriptiv och med en kvalitativ metod och livsvärldsfenomenologisk ansats. Det som framkommer i studien är att rutin

Predictable and repeatable execution is the key to ensuring functional correctness for real-time systems. Scheduling algorithms are designed to generate schedules that repeat after a certain amount of time has passed. However, this repeatability is also a vulnerability when side-channel attacks are considered. Side-channel attacks are attacks based on information gained from the implementation of

This thesis examines the idea of trade union internationalism in the wake of globalization. The integration of the world’s economies has intensified the competition between the workers of the world. The thesis argues that the struggle for competitiveness has eroded the foundation for international solidarity. This implies a great paradox for trade unions, stuck between the idea of internationalism

Resting upon the 4-decades long multidisciplinary research interest in the phenomenon of burnout, it is commonly agreed that its scope goes far beyond just individual problem area. Burnout is a serious problem enough to have an impact over the long-term organizational environment and labor productivity in the entire economy. It gains particular relevance in light of the current policy and research

Straffprocessuella tvångsmedel utgör ett viktigt verktyg för polisers och åklagares möjlighet att utreda och bekämpa brott, samtidigt som de utan tillräckliga rättssäkerhetsgarantier kan innebära stora rättsförluster för den individ som drabbas. Regelverket för användning av de straffprocessuella tvångsmedlen utgör därför en intresseavvägning mellan dessa värden. Framställningen tar en normativ utCoercive measures in the criminal process are important tools for the effectiveness of the administration of criminal justice but can without proper mechanisms for individual rights protection amount to grave violations of the individual’s integrity. Therefore, the rules for the practice of these coercive measures are fundamentally a balancing between the state’s and the individual’s interests. Th

This thesis is a field study which was conducted for 10 weeks in the regional capital city of Casamance named Ziguinchor in Senegal. By using tools from feminist critical theory and methodology such as participatory observations and feminist in-depth interviews with women organisations in Ziguinchor, the purpose of the thesis is to understand how gender roles affect women and women organisations s

Nyfikenhet om stjärnorna och galaxerna runt om oss har fascinerat civilisationer i tusentals år. Rörelsen, ljuset, och mönster av himlakroppar har studerats av astronomer som försker förstå universum och dess utveckling. En fascinerande aspekt av studien av ljuset som emitteras från avlägsna stjärnor är att man observerar det förflutna. Dessutom är det detta ljus och strålning som flyr stjärnorna To understand the evolution of our galaxy, the chemical abundance patterns and trends within the stars of the different regions are explored. The process of synthesizing these elements reveals key details about the way the stars and, therefore, the galaxy formed. This project focused on the element potassium, K, and specifically its absorption line 7699 Å. The local thermodynamic equilibrium (LTE)

Omorganisationer genomsyrar dagens organisationer. Trots denna konstanta förändringsprocess, så visar forskning att runt 70% av omorganisationerna inte når sina mål. Denna kvalitativa intervju studie av Polismyndighetens omfattande omorganisation 2015 tillkom då även detta reformarbetet visade tecken på motgång .Syftet med uppsatsen är att utifrån ett meningsskapande och kommunikations perspektiv

The objective of this study is to investigate how European trade unions and governments in France, Sweden and the UK have reacted to the rapid growth of the platform economy. The platform economy (also commonly referred to as gig-economy, sharing economy etc.) including Uber, Airbnb and Deliveroo etc., has already managed to transform some sectors of the economy and contributed to the creation of

I dagens samhälle utövar en ansenlig del av världens befolkning inte en tillräckligt mycket fysisk aktivitet; konsekvenserna är omtalade och välkända, en stor del av framförallt de industrialiserade ländernas befolkning är överviktig, andelen som drabbas av hjärt- och kärlsjukdomar växer och typ 2 diabetes sprids snabbt över världen. Den bristande fysiska aktiviteten förekommer inte endast hos vuxIn today’s society many children are struggling to exercise enough, this is especially the case for children with severe cerebral palsy, who often spend much time sedentary, which leads to several serious health risks. To mitigate these risks, the standard care in Sweden has been a static standing training (StS) regime. However, this training regime is no magic bullet, due to the relatively low in

The point of this study is to give clarity and define how politicians look at lobbyism and bribery and where they define that the line goes, if any such line exists. The question for the essay is how the politicians look at bribery, how they define it, how they define lobbyism and if there are any differences or similarities between the two. The results show that they have difficulties defining