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Funerary inscriptions in Pompeii. A study of Pompeian freed slaves

Due to a German research project on slavery in antiquity, I became aware of the fact, that within the field of slavery and manumission a lot of research still needs to be done. 1 A university course on social identity inspired me later on and made me think about different identities; ‘being a slave’ was one of them. The habit of freeing slaves was so widely spread during the late Roman Republic an

The Concept of a Collective Investment Vehicle in the OECD Model Tax Convention - The requirements for tax treaty benefits

Nearly US$25 trillion is currently invested through Collective Investment Vehicles (hereinafter: “CIVs”) worldwide. CIVs calculate net asset values (hereinafter: “NAV”) on a daily basis, since such values are the basis for subscriptions and redemptions. In calculating net asset values, a CIV must take into consideration any withholding tax benefits by applicable tax treaties. CIVs require certaint

Beskattning av finansiella transaktioner - En studie av EU-kommissionens direktivförslag, KOM(2011)594.

EU-kommissionen har hösten 2011 antagit ett direktivförslag med innebörden att finansiella transaktioner kopplade till unionens territorium ska beskattas. Den föreslagna beskattningen är en del i ett större reformpaket vilket syftar till att stabilisera den finansiella sektorn för att motverka framtida finansiella kriser samt tillförsäkra att den finansiella sektorn återbetalar en rättvis och betyThe European Commission has, during the fall of 2011, adopted a proposal for a Directive to the effect that financial transactions with a connection to the territory of the union shall be taxed. The proposed taxation is part of a larger reform programme which aims to stabilize the financial sector in order to prevent a new financial crisis and to ensure that the financial sector bear a fair and su

Infiltratörer och informatörer - rättssäkerhetens marodörer?

Uppsatsen behandlar den öppna polisens användning av den okonventionella spaningsmetoden infiltration och även informatörsverksamheten i den mån denna tangerar förstnämnda metod. Infiltrationsåtgärder har företagits i utevaro av ett uttryckligt lagstöd vilket givit utrymme för skönsmässiga bedömningar, med avkall på rättssäkerheten som följd. Ovanstående blev upprinnelse till en anstormning av kri

Revision och skatteprocess - ur ett objektivitetsperspektiv

Skatteverket har möjlighet att vidta revision i syfte att bl.a. kontrollera om deklarationsskyldighet och annan uppgiftsskyldighet har fullgjorts. Ett beslut om revision fattas av Skatteverket och det kan inte överklagas av den reviderade. Ett överklagande ska i stället avse själva taxeringsfrågan. Domstolen kan även ta ställning i frågor som berör vilka handlingar som ska lämnas ut inom ramen förUnder Swedish law, the Swedish Tax Agency can audit whether companies have fulfilled the general declaration requirement and other disclosure obligations. The decision of the Tax Agency to undertake an audit cannot be appealed. The company subject to the audit can appeal on technical matters related to the audit including whether documents requested by the Tax Agency should be disclosed. The pow

Interpreting in 3D - Employing 3D modeling in field archaeology from research and public communication perspectives

This thesis investigates the use of digital technology on the border between science and public communication. The author argues for a public archaeology that goes beyond an arranged communication, where only one final truth about the past is presented. Instead arguments are presented for the benefit of letting also non-archaeologists take part of the many ambiguities of archaeological excavations

Mat på medeltida och tidigmoderna borgar

Title: Food on medieval and early modern castles The purpose of this thesis is to discuss the food that was eaten on Scandinavian castles from the late Middle ages and the early modern period. This is done from a power perspective, to see if the nobility that lived on the castles used food to manifest their power. What kind of food did the nobility eat to differ from common people? The way the foo

Oberoende av kulturen vill alla ha det perfekta hemmet

This thesis is an analysis of five IKEA commercials that were produced for different contexts and different target groups: one that was played in many countries, one for North America, one for Australia, one for Poland and one for Italy. These commercials were analysed on three different levels, with every level of analysis based on the findings on the preceding level. The first level is an analys

The road to mutual accountability: The case of the World Trade Organization's Aid for Trade initiative

The WTO is constantly criticized for its lack of accountable activities, here this notion will be considered in relation to the Aid for Trade initiative enforced by the WTO. By evaluating this initiative and the emphasis by WTO on different accountability mechanisms a comprehensive picture on actions to improve accountability is intended to be reached. Through the application of a critical analysi

Cool story but it needs more Joseph Kony: En kvalitativ textanalys av den virala kampanjen Kony 2012

Internet och sociala medier har ändrat spelreglerna för kommunikation vilket den virala kampanjen Kony 2012, som nådde 80 miljoner människor inom en vecka, blev ett exempel på. Men innebär det att deltagarna är lika engagerade som i mer traditionella kampanjer, och kan organisationer vända ett enorma digitala genomslag som kampanjer kan få genom sociala medier till verklig handling? Syftet med den

Skattetillägg vid tillämpning av skatteflyktslagen

Skattetilläggsbestämmelserna och skatteflyktslagen utgör var för sig till viss del kontroversiella metoder för att skydda den svenska skattebasen. Skatteflyktslagen infördes till att börja med som medel för att åstadkomma en jämlik och korrekt beskattning i fall då de skattskyldige på ett lagenligt vis kringgått skattebestämmelser. Som tiden gått har skatteflyktslagen fått ett utvidgat tillämpningThe regulations on tax surcharge and the Tax Evasion Act are both considered to be controversial ways of protecting the Swedish tax base. The Tax Evasion Act was passed in order to achieve an equal and correct taxation even though the taxpayer in a legal way has evaded tax. Over the years the scoop of application of the Tax Evasion Act has increased and with the ruling in the case RÅ 2010 ref. 51

"Jag är hemmafru och tro mig det är ett heltidsjobb"-en analys av reality-serien Svenska Hollywoodfruar

Vi, Sarah Andersson och Sofia Larsson vid Institutionen för kommunikation och medier valde att analysera den svenska reality-serien Svenska Hollywoodfruar som fått mycket uppmärksamhet i media och orsakat en hel del diskussioner i olika sammanhang. Fast att tv-serien delvis är redigerad åskådliggör den trots det en bild av samhället och hjälper till att upprätthålla vissa normer och värderingar so

Remittances and development: the case of Algeria

This thesis investigates the characteristics of remittances and remittance behavior to Algeria as well as the role of remittances in local and national level development in Algeria using two different analytical-theoretical frameworks: a developmentalist framework based in neoliberal theory, and a more critical framework built on de Haas (2010). A number of case studies and micro-level surveys ind

Mergers and Default Risk: Explaining the Change in Default Risk of Swedish Acquirers

The purpose of this thesis is to examine the impact of mergers on the acquirers’ default risk for a sample of Swedish companies during the period of 2002–2011. In order to establish that we will study the changes in default risk, as measured under the Merton framework (1974) pre- and post-merger and analyse the effects of a number of different explanatory variables on these risk changes. Our study

Politiskt deltagande på internet - En analys av svenska riksdagspartiers användning av digital interaktivitet under våren 2012

Syftet med denna uppsats är att undersöka hur svenska riksdagspartier använder sig av interaktivitet på sina webbsidor under våren 2012. Genom deltagande observationer och kvalitativa intervjuer utforskar jag besökarnas möjlighet till deltagande och förhållandet mellan partiernas interaktivitet och besökarnas deltagande. Först utförs en övergripande redogörelse för webbsidornas upplägg, därefter e

The important role of the consultant

Title: The important role of the consultant Problematization: In today’s competitive markets it is important to maintain a competitive advantage. One opportunity to do this is by implementing an ERP system to the organization. Many organisations have implemented an ERP system, but a lot have been unsuccessful. Studies have been done to identify the main success factors connected with the impleme

Utvärdering av barn- och ungdomspsykiatrisk behandling: Analys av prevalens & effektstorlek i fyra behandlingsteam på en Barn- och ungdomspsykiatrisk klinik

This study will provide an investigation of the prevalence of psychiatric symptoms in children and the efficiency of child psychiatric treatments at an open children’s and adolescent’s psychiatric clinic in Sweden. Quantative analysis of 1190 semi structured, normed interviews were conducted which make this sample including every intake patient at the clinic during a given time. 206 follow-up inte

HOW can WE picture YOU? - Encoding and decoding ‘African women’ in fundraising campaigns

Visual discourses on ‘African women’ in the fundraising campaigns of non-governmental organizations (NGOs) hold the potential for stereotype creation. Previous research has shown that Africans are often portrayed with deficiencies (e.g. lack of water, education and productivity). By using Stuarts Hall´s theory of encoding and decoding, which highlights the active role of the audience in interpreti

Where are the farmers? Assessing Environmental Justice in Collaborative Watershed Management in the Upper-Most Part of Mae Cheam Watershed

Taking environmental procedural justice as a standard of assessment, this thesis sought to examine to what extent participation of all affected communities was achieved in the context of collaborative watershed management (CWM) in the upper-most part of the Mea Cheam watershed, Northern Thailand. Based on political ecology theory and discourse analysis method, the thesis first examines what charac