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The term of Beneficial Ownership is a widely recognized term in international double tax treaties for the purpose of preventing tax evasion and avoidance regarding the cross-border payments of dividends, interests and royalties. OECD model is the most commonly used tax model for countries negotiating and conclusion the tax treaties. However, over the past half decades of OECD model’s progress, the
There is a trend in urban planning to redevelop industrial areas within cities into new modern residential districts. Considering sustainability goals and heritage conservation, many of these areas are often redeveloped through partial material reuse or full adaptive reuse of buildings. The thesis aims to uncover the actors, networks and processes in the redevelopment and planning processes to und
This thesis examines the impact of online disinformation and propaganda in armed conflicts, particularly within the legal frameworks of International Humanitarian Law and International Human Rights Law. It focuses on how these practices function as tools of hybrid warfare and assesses the adequacy of current legal norms in addressing these challenges, with specific case studies from the Russo-Ukra
Since August 2021 Swedish social services have had a special responsibility to work for perpetrators of violence to change their behavior, but little research has examined aspiring social workers’ interest in working with the target group. This quantitative study has aimed to understand social work students’ interests, knowledge about, and how comfortable they are in working with perpetrators of v
Environment, social and governance (ESG) ratings are of interest for both investors and researchers for its effect on stock performance. Previous literature has found mixed results with regard to this relationship and few papers are concerned with the volatility of ESG stocks. This paper explores the relationship between ESG scores and idiosyncratic risk. Using monthly news-based, AI generated ESG
In October 2022, the Soulèvements de la Terre and other environmental movements demonstrated against the project of the megabasins in Sainte Soline, France. Following violent clashes between activists and security forces, the Minister of the Interior declared the activists' actions as ecoterrorism. As a consequence, terrorism rhetoric in relation to environmental activists entered French publi
Förtroende i fritt fall En kvalitativ innehållsanalys om kriskommunikation inom nöjesparksbranschen Studien har som syfte att undersöka hur nöjesparker kommunicerar i kriser som uppstår på grund av allvarliga olyckor. Forskningsfrågorna är centrerade kring en specifik nöjespark för att omfånget av studien ska vara hanterbart. Genom forskningsfrågorna undersöks nöjesparkens arbetet med riskkkommuniTrust in free fall A qualitative content analysis on crisis communication in the amusement park industry The study aims to investigate how amusement parks communicate during crises arising from serious accidents. The research questions are centered around a specific amusement park to keep the scope of the study manageable. Through the research questions, the study examines the amusement park's
This bachelor thesis uses the case of a double land allocation agreement on the Swedish island of Gotland and asks to what degree neoliberal planning is present when using the policy instrument. The main theoretical framework used was that of David Harvey(2005), on the manifestation of neoliberal policies. His framework puts forth four main ways in which neoliberal policies are manifested. In orde
This thesis examines the impact of shareholder activism on the annual stock returns of targeted companies. Utilizing a dataset of activist campaigns from the FactSet SharkWatch 50 database, covering the period from 2005 to 2021, we investigate whether the presence of activist investors leads to enhanced stock performance. Our empirical analysis, employing an event study design, reveals a significa
With the growing importance of high-yield bonds, understanding the factors that predominantly drive credit risk in this asset class is essential. This thesis investigates the relationship between credit spreads and leverage for high-yield bonds. Using two fixed effects models on quarterly data between 2021 and 2024, this study analyses whether there exists a non-linear relationship between changes
Written exposure therapy är en skriftlig terapiform avsedd att behandla posttraumatiskt stressyndrom. I denna litteraturöversikt granskades kvaliteten på RCT-studier som gjorts på WET, samt de kliniska implikationerna av det som framkommit i studierna. Litteratursökning resulterade i sex artiklar och en avhandling. Kvaliteten på studierna granskades genom skattning med hjälp av Cochrane Risk Written exposure therapy is a written form of therapy intended to treat post- traumatic stress disorder. In this literature review, the quality of RCT studies conducted on WET was examined, as well as the clinical implications of what emerged in the studies. Literature search resulted in six articles and one dissertation. The quality of the studies was reviewed by using the Cochrane Risk of Bias T
Abstract: This master's thesis has a focus on children’s and guardians perceived safety in regard to children traveling to and from school. By gaining an understanding of peoples perceived safety one can make improvements to infrastructure and take other measures to make people feel more secure on their travel routes, an increased perceived safety would in turn encourage active traveling to a
The aim of this research study was to examine the connection between motivation to lead and its antecedents – general and leadership self-efficacy, career anchors, and leadership experience. We also wanted to examine how the antecedent variables will make a significant contribution to the explanation of motivation to lead and its dimensions of affective identity, social normative, and noncalculati
Promoting reading through book clubs in academic libraries is a relatively new phenomenon in Sweden, despite the Swedish Library Act mandating that all pub-licly funded libraries should "promote the position of literature" (SFS 2013:801). In the Swedish context, there is limited research on reading promotion in aca-demic libraries. Internationally, some studies exist, but few employ a ca
The relationship between commodities and the stock market is commonly discussed. We will investigate the non-linear Granger causality between the stock market, gold, oil and wheat prices. To do this we have conducted a non-linearity test for the bivariate VAR models in the form of the BDS-test which showed that the models are misspecified and non-linear. We found that oil non-linear Granger causes
Denna uppsats undersöker om och i så fall hur det nya lagförslaget till 49 kap 5§ SFL, som är avsett att stoppa momskaruseller, kommer att påverka näringsidkare gällande avdragsrätten för ingående moms. SEFI-direktivet är ett juridiskt verktyg för att stoppa momskaruseller. Direktivet kriminaliserar att företag lämnar korrekta uppgifter i ett bedrägligt syfte, och kommer snart att implementeras i This essay investigates whether and, if so, how the new law in 49 § 5 SFL, which is intended to stop VAT carousels, will affect traders regarding the right to deduct VAT. The SEFI Directive is a legal tool to stop VAT carousels. The directive criminalizes companies providing correct information for a fraudulent purpose, and will soon be implemented in Sweden. The Swedish bill contains a text stati
Den svenska bostadsmarknaden präglas av en bostadsbristsituation, en situation som enligt Boverket förvärrats av omvärldshändelser som covid-19 och kriget i Ukraina. Det är i denna kontext intressant att undersöka orsaken och implikationerna av observerade skillnader i belåningsgrad och marknadsvärdestillväxt mellan kommunala bostadsbolag och privata fastighetsbolag. Syftet med arbetet är att unIn Sweden it has for many years been the common understanding that there is a shortage of housing on the housing market, a situation that according to Boverket has been further worsened by recent world events such as the Covid-19 pandemic and the Russian war of aggression against Ukraine. In this context it was interesting to study the cause of and implications of observed differences in the grow
Climate observations show that Serbia has been experiencing an increase in mean temperatures and frequency of heatwaves, in part due to its high population growth and unsustainable urbanisation. The goal of this research was to establish the heatwave level of vulnerability in Belgrade municipalities and determine citizens' adaptive capacities. The MOVE framework was used to determine vulnerabi
Combined mobility has increasingly been promoted as a way to use the combined strengths of cycling and public transport to enable sustainable mobility patterns. In the Greater Stockholm Area, combined mobility has worked its way into strategic regional policy documents. This study, departing from a collaborative planning perspective, uses qualitative methods to investigate how key actors in the St
