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Tax avoidance has never been fought this aggressively. The EU drafted ATAD to follow the BEPS work and they chose a minimum directive as the legislative instrument. Principle of subsidiarity and the reasoned opinions of the Malta and Sweden are analysed to support the findings of the research. The Directive goes further than the previous case law on abusive situations, and this will be analysed in

There is a general idea in the bookbusiness that poetry, as a genre, isn’t profitable. At the same time it is considered to be high esteemed to publish poetry. The purpose of this thesis was to illustrate the terms of the genre within the swedish bookmarket by doing a survey of the published poetry in 2016 and comparing it to the advertising in Svensk Bokhandel. The purpose was also to review what

58 million children around the world lack access to education, and another 250 million children only have access to unfit schools with poor quality. Through interviews with volunteer teachers and social workers conducted during three weeks of fieldwork in Tehran, this study maps the educational situation of undocumented Afghan migrant children living in Iran, in order to understand the role of edu

Diabetes typ II är en sjukdom där insjuknandet ökar påtagligt runt om i världen. Sjuksköterskan har en viktig roll i livsstilsrådgivning för att motivera personen med diabetes typ II till att bli aktiv i sin egenvård. Syftet med studien är att belysa sjuksköterskans erfarenheter av livsstilsrådgivning till vuxna personer med diabetes typ II. Studien genomfördes som en litteraturstudie där åtta kva

This report was made in order to evaluate the safety of persons within the hotel Scandic Arvika in case of fire. Except for the hotel rooms, Scandic Arvika is also arranging conferences and festivities throughout the year. The building was constructed in 1815 and has since then been updated with several changes which have made the evacuation situation of the hotel complex, and therefore this is th

This thesis conducts a qualitative analysis of the Russian foreign policy concept from 2016, as it is presented on the website of the Ministry of Foreign Affairs of the Russian Federation. The analysis is based on the aspirational constructivist theory and is realized by utilizing a functional idea analysis with elements of argument analysis. By applying these tools this thesis is enabled to analy

In this paper we analyze the effects that automation and population aging exert on economic growth. We do that by means of an Overlapping Generations Model (Diamond, 1965) in which automation capital is taken into account in the production structure of the economy. The framework we use was first created by Gasteiger and Prettner (2017) and we further develop it by adding a new feature: a pay-as-yo

Den här studien syftar till att undersöka den relativt nya företeelsen blixtkampanj. Begreppet har under senaste tiden florerat i branschpress men saknas i den akademiska forskningen. Bristen av tidigare forskning kring begreppet har legat till grund för denna studies syfte. Studien ämnar att bena ut de karaktäristiska dragen hos en blixtkampanj och de bakomliggande förväntningar organisationer tiThe aim of this study is to examine the relatively new phenomenon Blixtkampanj. The concept has recently flourished in business magazines but hasn't been mentioned in any academic research. The lack of previous research regarding the concept has been the main purpose for this study. This study aims to figure out the characteristic features of a Blixtkampanj and the underlying expectations orga

Bakgrund: Vården på en intensivvårdsavdelning är avancerad och högteknologisk och patienterna är ofta kritiskt sjuka. Att vårdas på en intensivvårdsavdelning är påfrestande och negativa minnen kan leda till psykisk ohälsa och ökad risk för posttraumatiska stressymptom. Syfte: Att belysa patienters minnen av att ha vårdats på en intensivvårdsavdelning. Metod: Systematisk litteraturstudie där to

I denna uppsats undersöks översättningen av anföringsuttryck med bestämning inom hög- och lågprestigelitteratur. Fokus ligger på anföringsuttryck innehållande anföringsverbet said som åtföljs av en bestämning av någon form, till exempel ett sättsadverb, eftersom Gellerstam (1996) har formulerat en hypotes om att den här sortens dialogformel har ett lägre stilvärde på svenska än på engelska. Uppsat

Då en exploatör vill bygga på egen mark tecknas ofta ett exploateringsavtal i samband med genomförandet av en detaljplan. Sådana avtal har tecknats under en längre tid men sedan första januari 2015 finns termen definierad i PBL. I förarbetena till lagstiftningen diskuteras problem såsom bristande transparens och ett ojämnt avtalsförhållande mellan parterna. I vårt arbete har vi undersökt huruvida When a private land-owner intends to develop his property a land development agreement is signed between the municipality and the land-owner. Such agreements have been the custom for many years, but since January 1, 2015 new rules regarding land development agreements have been introduced in the Swedish Planning and Building Act. In the investigation for the new law, problems concerning the lack o

The aim of this master thesis was to produce meatballs with different characteristics and from these, find the meatball that oxidized the most. For the production, minced meat with different concentrations of salt and fat from both beef and pork was used. Half of the meatballs were pan-fried and the other half was deep fat fried. Additionally, three different storage times were applied. The meatba

Denna kandidatuppsats handlar om det aktiebolagsrättsliga begreppet värdeöverföring. Uppsatsen behandlar bl.a. tolkningsfrågor avseende de fyra rekvisiten i 17 kap. 1§ p.4 ABL för att en förtäckt värdeöverföring ska föreligga. Uppsatsen tar också upp påföljder för otillåtna värdeöverföringar samt analyserar vilken åtskillnad som görs i lagen mellan värdeöverföringsvarianterna vinstutdelningar och This thesis is about the corporate law concept of value transfer. The essay deals with questions concerning the four provisions in chapter 17 1§ p4 ABL for a disguised value transfer to exist. The thesis also handles penalties for unauthorized value transfers and analyzes the distinction made in the law between value transfer variables, dividends and disallowed value transfers. The legal texts and

Möjligt miljö- och hälsofarliga ämnen i smink PFAS är samlingsnamnet på en stor grupp icke-naturliga fluorbaserade ämnen som bland annat fick stor uppmärksamhet när dricksvattnet i Kallinge visade sig vara starkt förorenat. På grund av sina användbara egenskaper används ämnena i en stor mängd produkter, både i hemmet och inom industrin. Samtidigt har forskning visat att flera PFAS är giftiga och Poly- or perfluorinated alkylated substances (PFAS) have characteristics of being temperature resistant and film-forming as well as being both water-, dirt and fatretardant. These substances are used both industrially and in consumer products like cosmetics, simultaneously the detected levels of PFAS are rising in the Swedish environment and there is concern since several PFAS are toxic, bioaccumu

There are over 65 million people all over the world, fleeing from war and other conflicts. Sweden has become one of the largest residence in Europe for refugees and only in 2015, 163 000 asylum seekers made their way into Sweden. The refugees and asylum seekers in Sweden are struggling to find work and it has been estimated to take approximately 7-10 years to establish themselves on the labour mar

The goal of this thesis project was to utilize side-streams of the food industry, namely rapeseed cake and oat oil, by enzyme-aided production of lipid emulsifiers. The first objective was to extract lipids from the rapeseed press cake and increase protein yield, by adding an enzymatic step to the already existing protein extraction procedure developed by the food department of Lund University.

Studien syftade till att undersöka olika aspekter av IKT-användning (informations- och kommunikationsteknologi) i relation till stress och utmattning. Datainsamlingen gjordes via en webbaserad enkät. Deltagarna var 348 anställda på sex olika medieföretag i Sverige. 52 % var kvinnor och 48 % män. 67 % av deltagarna var mellan 40-59 år och 98 % hade en avtalad arbetstid på ≥30 timmar i veckan. Två bThe aim of this study was to examine different aspects of ICT-use (information- and communication technology) in relation to stress and exhaustion. The data was collected through an online survey. The participants were 348 employees from six different media companies in Sweden. 52 % were women and 48 % were men. 67 % of the participants were between 40-59 years old and 98 % had an agreement of ≥30

The aim of this study was to investigate how and why people misperceive the magnitude of economic differences. It was hypothesized that news consumption frequency, rationality and abstract-mindedness would predict accuracy in estimations of economic differences; and that economic ideology motivation would predict inaccuracy in estimations of economic differences. Moreover, it was hypothesized that

This paper uses a recently developed methodology to investigate the spatial and temporal diffusion patterns of a shock to the regional house markets in Sweden. We model the change in regional house prices such that they are allowed to be contemporaneously affected by price changes in the dominant region – Stockholm - as well as being allowed to be subject to a cointegrated relationship with its ne

Sweden is ranked as the world’s fourth most equal country and is working towards explicit enunciated gender equality policy goals, initiated by the government. The policy goals establish that women and men are to have the same power to shape society and their own lives. Despite this, studies show that a gender unequal treatment of families who seek asylum in Sweden does exists. The aim of this ess