För närvarande finns ett välutvecklat skatteavtalsnätverk med över 3000 tecknade avtal. Med detta följer också stora möjligheter till internationell skatteplanering. Treaty shopping är inget nytt fenomen inom internationell skatterätt men har aldrig varit lika kontroversiellt som nu. Treaty shopping innebär att en skattskyldig organiserar sina affärer i syfte att omfattas av ett visst skatteavtaThere is currently a well-developed tax treaty network with over 3000 concluded treaties. Accordingly, there are countless opportunities for international tax planning. The concept of treaty shopping is a fairly new phenomenon and it has never been as controversial as today. Treaty shopping implies that taxpayers arrange their affairs in order to be covered by a particular tax treaty. To be cove

För var dag som går blir vårt samhälle allt mer beroende av teknik och snabb och lättillgänglig information. De flesta av oss söker dagligen efter någon sorts information på internet. Vi gör sökningar på allt som är av intresse för oss för stunden och allt fler inköp görs numera på nätet. Med denna nya, teknikberoende livsstil har det blivit allt viktigare för företag att marknadsföra sina varor oFor each day that passes our society becomes more and more dependent on technology and a fast and easy access to information. Most of us are using internet on a daily basis in search of information. We search for information regarding most things in our lives, from health, lifestyle and food to information regarding travel and work-related issues. With this new, technology-dependent lifestyle it h

The aim of our study has been to investigate high school students conceptions about mental illness. We wanted to find different opinions about mental illness among youths: how they experience talking to others about it as well as who they choose to talk about mental illness with. We also wanted to investigate if there was any stigma around mental illness among youths and if there is a difference d

In this qualitative study we aim at identifying if a refugee verses other immigrants take different paths in their entrepreneurial efforts as migrants. We used a qualitative multi case method based on semi conducted interviews within the Persian community, immigrant entrepreneurs in Sweden. A revised model of Kloosterman´s mixed embeddedness was used for the communication of the empirical findings

I skrivelsen Skärpt straff för mord presenterar Justitiedepartementet ett lagförslag som syftar till att förändra tillämpningen av påföljderna för mord. Förslaget innebär att samtliga fall av mord där försvårande omständigheter föreligger ska straffas med livstids fängelse. En stor del av dessa gärningar leder enligt gällande rätt och nuvarande rättstillämpning till ett längre tidsbestämt fängelseIn their official letter Sharper punishments for murder the Ministry of Justice presents a bill to change the choice of sanctions for murder. The bill suggests that all cases of murder, in which there are aggravating circumstances, shall be punished with life imprisonment. A large number of these acts of murder are, according to applicable law, sentenced to fixed term imprisonment. An alteration i

The problem of increasing population is quite an old topic. The main aim of the study is to investigate the relationship between population and economic growth in Japan and Singapore in the period between the 1960s and 2000s. This is to be done using theoretical framework involving theories of economic growth, as well as structural and demographic change theories. The study indicates a positiv

Automatiska förlängningar av avtal innebär att en ny bindningstid inträder om konsumenten inte senast vid viss tidpunkt säger upp avtalet. Att konsumentens passivitet är den omständighet som gör att den nya avtalstiden inträder, har bland annat gjort att sådana förlängningar jämförts med negativ avtalsbindning, vilket svensk rättsordning inte accepterar. Situationen är emellertid annorlunda när paAutomatic extension of contracts means that time-limited contracts are automatically extended unless the consumer terminates the contract a certain amount of time before it is to expire. The fact that the consumer’s inactivity is the reason why the contract is being extended has even led to a comparison between such automatic extensions and an illegal form of contracting called negative contract b

There is a problem with overtraining when applying Artificial Neural Networks to a classification problem. One factor that strongly influences the overtraining is the network topology. Understanding the role of the network topology is therefore important to enable the creation of more efficient Artificial Neural Networks.

I kommersiella relationer är det vanligt att kontraktuella rättigheter överlåts till tredje part. Om huvudavtalet innehåller ett skiljeavtal uppstår frågan huruvida de nya parterna automatiskt i och med rättighetsöverlåtelsen är automatiskt bundna även av detta. Den tillträdande avtalsparten har av HD ansetts skiljebunden på grund av rättspolitiska överväganden och principerna i 27 § SkbrL. FråganIn commercial relationships, it is common that contractual rights are transferred to third parties. If the general agreement contains an arbitration agreement, the question arises if the agreement to arbitrate after a transfer of rights becomes automatically binding between the new parties. For instance, The Supreme Court has ruled that the new party is automatically bound due to legal policy cons

Author: Roxanne Noelle Nilsson Title: Student health in elementary school - Student health team perspectives on the impact of educational interventions for students [translated title] Supervisor: Lars B Ohlsson Assessor: Mats Hilte The aim of this study was to understand the Swedish student health team’s perspective on the effects of educational interventions and in that explore the student healt

The aim of this study was to write about discretion at the Employment Service. More in detail, to understand how professionals work with the programs they have to choose from and how they recognize their own discretion. We have chosen a qualitative approach; more precisely, interviews in the form of semi-structural interview questions. We got the interviewees through a target selection. There was

Populärvetenskaplig sammanfattning Genetisk variation och genuttryck i Langerhanska öar Projekt 1 - Genetisk variation DNA är den mänskliga cellens informationslagringsenhet och består av långa sekvenser av de fyra nukleotiderna adenin(A), tymin(T), cytosin(C) och guanin(G). Proteiner kan binda till DNA och översätta delar av dessa sekvenser(gener) till RNA, en liknande typ av molekyl. RNA kanAbstract This article describes the creation of a pipeline for variant calling from high-throughput next-generation exome and RNA sequencing data using commonly used bioinformatics tools. High-throughput sequencing data from six pancreatic islet cell samples were analyzed using the pipeline, and the resulting variant calls were validated against chip genotyping data from the same individuals. The

Abstract Author: Sara Nouri Title: Territorial stigmatization Supervisor: Mats Hilte The aim with this study has been, on the basis of qualitative methods, study and report experiences and effects for individuals living in a segregated and stigmatized neighborhood. The essay is focused on whether the stigma influences the individuals view about their identity, how individuals handle their neighb

Abstract Author: Elin Eisenschmidt Title: The social worker in the newspaper – a discourse analysis of the portrayals of social workers in Swedish national and local papers. Supervisor: Anders Olsson The purpose of this study was to examine the portrayals of social workers in Swedish newspapers. The method used in the study was discourse analysis inspired by Faircloughs tools for text analysis. A

The purpose of this study was to understand how identity could be created in organizations working with microloans. The purpose was also to see how this identity was manifested in term of rules, guidelines and symbolic manifestations. The result of this thesis was analyzed from a symbolic perspective which worked as a tool to understand how identity could be created in an organization working with

The trend in contemporary aviation is to enhance safety by implementing a Safety Management System (SMS). This trend has also become a part of the medical rotary industry. As a part of a SMS, Flight Safety Training (FST) is included, which consist of Human factors, Crew Resource Management (CRM) -training and the creation/shaping of attitudes and safety culture. During 2012 a SMS was implemented i

Reglerna rörande tvångslikvidation på grund av kapitalbrist tillhör några av de äldsta reglerna i dagens aktiebolagslag. Deras syfte är att förhindra att bolagets aktiekapital förbrukas genom att föreskriva en rad åtgärder som bolagets styrelse måste vidta när det egna kapitalet befaras understiga hälften av det registrerade aktiekapitalet. Om inte dessa regler följs på ett korrekt sätt riskerar sThe rules regarding compulsory liquidation due to lack of capital are some of the oldest rules in the Swedish Companies Act. Their purpose is to prevent the share capital from being consumed due to losses by providing several actions which the board of directors must take when the company’s equity is less than half of the registered share capital. If the rules are not properly followed the board o

Our thesis examines how social services are portrayed and reviewed in media. We chose to focus on two cases from two different townships, brought to attention by a Swedish TV show called Uppdrag granskning during two different coverages. The cases are called “Mardrömmen” and “Processen”. These cases involve children and their families who have been in contact with social services regarding allegat

Skjutbanor klassas av svensk miljölagstiftning som miljöfarlig verksamhet till följd av utsläpp av fasta ämnen, främst bly och PAH. I Sverige finns det totalt ca 5000 aktiva skjutbanor och många fler nedlagda. Den som bedriver en verksamheten måste skaffa sig kunskap om hur verksmaheten påverkar människors hälsa och miljön. Dock förekommer det kunskapsluckor hos de som bedriver verksamhet på skjutA literature review of the impact of shooting ranges on land and the environment has been done on behalf of the Swedish Shooting Sport Federation. The aim has been to clarify the problems about contamination of soil and water and to give an introduction of how the national environmental work is organized. The activity at shooting ranges is by Swedish environmental law classed as harmful to the env

Cerenkov luminescence imaging (CLI) is an up-and-coming optical technique for in vivo imaging of beta-emitting radioisotopes. CLI relies on measurements of the Cerenkov radiation emitted when high-energy beta-particles travel through tissue. Compared to the well-established methods for radionuclide imaging, SPECT and PET, CLI has a potentially higher throughput for superficial measurements. The de