Uppsatsens syfte är att systematisera gällande rätt avseende tolkning och tillämpning av skatteavtal mot bakgrund av den senaste rättsutvecklingen. Inledningsvis redogörs för de principer och metoder samt rättskällor som har betydelse vid tolkning av skatteavtal utifrån RÅ 1987 ref. 162 Englandsfararmålet, RÅ 1996 ref. 84 Luxemburgmålet och RÅ 2004 ref. 59 Perumålet. Skatteavtal ska enligt praxiThe purpose of this thesis is to systematize the law regarding interpretation and application of tax treaties in the light of recent legal developments. Initially an account is given for the principles and methods and sources of law that are of importance in the interpretation of tax treaties based on The Swedish Supreme Administrative Courts judgments in RÅ 1987 ref. 162, RÅ 1996 ref. 84 and RÅ

The purpose of this paper is to provide an insight on the field of psycholinguistics, and how this field has begun and evolved in Japan and the Japanese language, as well as to provide a short history on the Japanese orthographic system. The intention is that anyone, even someone lacking any and all experiences with the japanese language can and may read this paper. That said, I have used some ter

Projects in the space domain are extremely complex and often characterized as being “one-off”, which makes it very difficult to make good predictions on future developments. Furthermore, space projects are also associated with state-of-the-art technology, high costs and long development time. Risks are therefore a threat to project success because they may have negative effects on the project cost

This Master’s thesis is set to study why art historical museums exhibit their permanent collections in a different way than what is generally more common in natural history and cultural history museums. Whereas art history museums tend to keep their rooms free from voices, natural and cultural history museums tend to (and have for a long while) build up more scenes. I also study how these ways of

En rastrerare med stöd för analytisk rörelseoskärpa integreras med shadow mapping. Shadow maps med analytisk synlighetsinformation används för detta, vilket leder till situationer där både projiceringarna till shadow map:en och djupjämförelserna kan vara tidsberoende. Djupjämförelserna utförs analytiskt över tiden för mottagare som är statiska i förhållande till kameran. För dynamiska mottagare anA rendering framework supporting analytical visibility is extended with shadow mapping. Shadow maps containing analytical visibility data are used, leading to cases where both the projections to the shadow map and the depth tests can be time-dependent. For receivers that are static with respect to the camera, the depth tests are solved analytically over time. For dynamic receivers, point sampling

Primary schooling was made mandatory in Sweden in 1842. Previous literature on this well-known reform centres on the related political discussions at central level. This thesis examines how local school financing evolved in the 19th century in response to increased engagement from the central government and why it evolved the way it did. A particular focus is on the largely overlooked local level

Title: Coming out process. A qualitative study about transgender people’s experiences of the workplace situation. Supervisor: Carina Tigervall Assesor: Anders Östnäs This is a qualitative study aimed to explore transgender experiences of the workplace situation. That is, whether a sex change, whether it is a legal medical or a social change of gender, has implications for Trans people in the workp

Syftet med denna studie var att undersöka hur kommunpolitiker upplever sin psykosociala arbetsmiljö. Detta gjordes genom sex kvalitativa, semistrukturerade intervjuer med heltidsarvoderade kommunpolitiker i två sydsvenska kommuner. Den insamlade datan analyserades med utgångspunkt i grundad teori, och kategorier som beskrev politikernas upplevelse konstruerades. En slutsats av studien var att den

In the digital age, encounters between librarians and library users take place not only at the library, but increasingly on the web. Therefore, it is of importance that libraries reflect upon how they relate to users in the web environment. The purpose of this Master’s thesis is to discern patterns regarding how librarians at the three largest public libraries in Sweden relate to users on library

Utgångspunkt för denna uppsats har varit en fransk journalistisk text som handlar om tarmflorans betydelse för människans hälsa. Uppsatsen består av två delar: en översättning av källtexten och en analys. Den sistnämnda delen inleds av en källtextanalys som utgår från Hellspong & Ledins handbok i brukstextanalys Vägar genom texten. Efter en diskussion av lämpliga översättningsstrategier basera

Syftet med denna studie var att beskriva om personbedömningar av värmegenskaper (vänlighet, social kompetens), kompetensegenskaper (intelligens, noggrannhet) samt anställningslämplighet varierar beroende på om personen som bedöms är fysiskt attraktiv eller fysiskt oattraktiv och om bedömaren varnas eller inte om attraktivitets implicita påverkan på personbedömningar genom haloeffekten. En fiktiv pThe purpose of this study was to describe if judgments of individuals characteristics of warmth (kindness, social skills), characteristics of competence (intelligence, carefulness) and hiring suitability vary depending on if the person being judged is physically attractive or physically unattractive and if the judge is warned or not about the implicit effect of attractiveness on judgment of indivi

Economic contacts between countries have steadily increased over the years. This in part reflects the rapid growth of international economy and the increased investment in several countries. These international business activities have led to the formation of a group of company conducting business activities in two or more countries, which is known as MNEs or multinational enterprises. Nowadays

This essay investigates influence of obesity on labour market outcomes – earnings per hour and hours worked per week - across two geographical groups of European countries in a sample of elderly people of 50 years old and over. A method of lagged BMI with control for unobserved country specific effects is used. Results obtained are statistically insignificant, which could be due to a small sample

Analyzing Thailand’s competitive advantage in ASEAN after Asian crisis in 1997 is vital for a nation’s economic development in the region where the neighborhood could be both complementary and hostile. Utilizing Porter’s diamond model with the quantitative approach has concluded that Thailand is ranked as the third-most competitive nation in ASEAN. Malaysia is identified as Thailand’s most awful c

The purpose of this study is to describe and compare the corporate governance strategies of Swedish private and governmental VC firms. This study uses a qualitative abductive method and conducts five case studies. The authors formulizes a framework based upon Beuselinck et al. (2007). The empirical data comes from five interviews conducted with investment managers from two private and three govern

Purpose: The purpose of the thesis is to describe and analyze the use of management control systems in the hospitality industry. Methodology: The study is mainly a descriptive, multiple case study based on deductive reasoning. However, explanatory elements occur. The nature of the study is to a large extent qualitative and is primarily based on interviews and analysis of current management control

The constant debate over corporations’ responsibility towards shareholders or stakeholders has provided opinions in excess, though answer few, especially in the context of emerging markets, namely, BRICS. This paper advocates a stakeholder approach that goes hand in hand with corporations’ economic motive. Through the assessment framework developed in the empirical study, an analysis of CSR activi

Lake Urema Wetland - literally and geographically the heart of Gorongosa National Park in central Mozambique and its main source of fresh water, is evidently vital for the ecosystem of the park, including all of its inhabitants. The extension area of Lake Urema Wetland varies strongly throughout the year, following a natural seasonal cycle. However, year to year deviations, together with the fact

Bostadsmarknaden i Sverige påminner idag mycket om den marknad som sågs i de flesta länder före finanskrisen 2007. Priserna på bostäder har stigit kraftigt och bolånemarknaden kännetecknas av hög skuldsättningsgrad med korta räntebindningar och små amorteringar. Det liknande mönstret väcker oro och spekulationer om en eventuell prisbubbla på den svenska bostadsmarknaden. En bubbla kännetecknas av

The present study investigated the relation between imagination, motivation and locus of control. The participants were 95 children (53 girls and 42 boys) born between 1998 and 2001. Motivation was measured using “Achievement Goal Questionnaire” and theoretical background on motivation was oriented in “Achievement Goal Theory”. “Mastery goal orientation” (goal to develop ability) was hypothesized