This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs). In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. More specifically, the physical presence of digitalize

This study aims to examine how Swedish guidelines that address staff in disability service according to the Swedish LSS law talk about sexuality and normality among individuals with a norm-breaking intellectual functional variation. With a discourse theoretical approach, I have examined four different materials focused on these issues. The main results of the study have showed how sexuality among

Purpose – The warehousing domain is becoming more and more complex. An increasing number of functions participating in the warehousing process has been highlighted. Simultaneously, warehousing constellations become more purpose built. As warehousing features to be leading service offering, logistics companies face new challenges and tend to develop innovative practices to enhance their output as w

Ett av de viktigaste områdena inom klimatologi idag är utvecklingen av klimatmodeller. För att utvärdera hur bra en viss klimatmodell fungerar utförs jämförelser med klimatrekonstruktioner baserade på proxy-data, vilket är indirekt klimatinformation som kan fås från klimatarkiv. Syftet med denna studie är att undersöka klimatmodellers förmåga att återskapa klimatet i Nordatlanten-regionen under deOne of the most important areas in climatology today is the development of climate models. To evaluate how well a particular climate model is working it is compared with climate reconstructions based on proxy-data, which is indirect climate information that can be obtained from climate archives. The aim of this study is to investigate the ability of climate models to recreate the climate in the No

Anti-genderism and anti- “gender ideology” discourses have been taken place in various parts around the world including Latin America and Europe. Political parties and social and religious movements have been mobilising against “gender ideology” in elections and protests defending the traditional family model. This thesis investigates such discourses from an ontological (in)security lenses by cond

Idag är en stor del av hushållen i storstäder singelhushåll. Det privata boendet har blivit ett mått på välfärd. I många fall väljer vi de privata boendeformerna av rena bekvämlighetsskäl vilket i längden kan leda till ensamhet. För att motverka ensamheten behöver vi gemenskap i den vardagliga miljön. Vi behöver lättillgänglig kontakt och samvaro med människor runt omkring oss. Hur kan stadsbyggna

Today’s era of digital transformation requires modern organizations to continuously invest in new information technology (IT). Managing an organizational change process always implies challenges and often this process fails to meet its objective. This thesis examines a planned organizational change process of an IT-tool implementation by taking on a process perspective to evaluate the employees’ a

Den här uppsatsen undersöker hur den digitala ordboken svenska.se fungerar för olika ordboksanvändare med varierande förkunskaper och kommunikativa behov. Syftet är att ta reda på vilka problem som kan uppstå när ordboksanvändare konsulterar en digital ordbok, och att utröna vad som kan behöva förbättras på webbsidan i en framtida revidering. Undersökningen utgår från teorier om olika ordbokskompo

Majoriteten av bostäderna på landsbygden i Ukraina är ineffektiva ur ett energiperspektiv, och de har ett bristfälligt inomhusklimat. En stor del av bostadsbeståndet i Ukraina är i stort behov av renovering eftersom det är föråldrat och energianvändningen är hög. Mer än 70% av bostadsbeståndet beräknas ha behov av ytterligare isolering, och energianvändningen är i genomsnitt 210–240 kWh / (m² · årThe majority of the dwellings in the rural areas of Ukraine are inefficient from an energy perspective, as well as having an inadequate indoor climate. A large part of the housing stock in Ukraine is in great need of renovation as it is outdated, and the energy use is high. More than 70% of the housing stock is estimated to be in need of additional insulation, and energy use is on average at 210–2

Based on the current 2020 Covid-19 protection guidelines set by the government, senior day centers have closed in order to reduce the risk of the older people contracting the infection. In Helsingborg city, no alternative social arrangements were made by the centers. The aim of this study is therefore to investigate the importance of senior day centers and how centers’ closure affects the everyday

In the 21st century, science and technology are developing rapidly, but the threats of infectious diseases caused by the fatal virus to human beings are still not eliminated. In history, outbreaks of pandemics usually seriously influenced local economic and financial markets in many ways. This thesis focuses on a pandemic that occurred more than a decade ago, SARS, to investigate the magnitude of

This paper presents research and implementation of a high frequency Integer-N phase-locked loop for digital beamforming in mobile devices. Multiple topologies investigated whereof two were implemented. The transient phase noise of the PLL is -104dB/-95dB @1MHz. The output frequency range is from 8G-10G. Reference signal is 163.84MHz, reference-spurs is -80dBc/-98dBc lower than main frequency. RMS

Bekämpningsmedel i dricksvattnet verkar inte utgöra någon fara för invånarna i tätorten Degeberga, Kristianstads kommun. Av drygt 20 bekämpningsmedel som analyserades visade inga hälsoskadliga nivåer. Dessutom visade simuleringar för ytterligare bekämpningsmedel att endast ett ämne kunde riskera att nå skadliga nivåer. Emellertid visade inga ämnen tendenser till att stanna kvar i miljön under en lPesticides poses a threat to drinking water, especially where the usage is extended, like in Scania, Sweden. The main objective of this study was to identify and characterize substances used in the cultivated area of Degeberga. By the help of interviews with roughly 70 % of the landowners, I identified used pesticides in the area and the soil properties of their lands. Using the geographic informa

The diverse application of unmanned aerial vehicles has rapidly progressed during the last decade and is currently being implemented for medical deliveries in multiple developing countries. Thus far, medical drone delivery systems have successfully been established on a national scale in Ghana and Rwanda by the American company Zipline, currently playing a leading role within the field. The conduc

De flesta arbeten i dagens samhälle kräver att de anställda hanterar sina egna och andras känslor, däribland poliser som arbetar i yttre tjänst med ungdomsärenden. Riktlinjerna för polisernas arbete med ungdomar utgörs främst av Polislagen (SFS 1984:387) och lagen (SFS 1967:167) med särskilda bestämmelser för unga lagöverträdare. Det finns dock inga explicita riktlinjer för hur poliser ska hantera

The main purpose of this paper is to contribute to a deeper understanding of the (re)integration of startup into the parent organization and its effect on the organizational members, organizational culture, and identity which adds to the overall topic of mergers and acquisitions. Following an interpretive and abductive research approach allowed us to switch between theory and empirical material.

The purpose of this Thesis is to investigate the Mexican religious phenomenon of Santa Muerte and the mediatization that both simplifies and sensationalizes her. By investigating public Santa Muerte shrines and prayer cards in Guadalajara and Mexico City, by interviewing devotees in both cities, and by looking at media depictions of Santa Muerte, this project will explore how mediatization affects

This thesis investigates the social position and political agency of women excombatants of the Farc-EP who laid down their arms after the 2016 peace agreement between the Colombian government and the Farc-EP. I show how, through the laying down of arms and reincorporation, women ex-combatants come to occupy a specific social position under historical and global power relations and intersecting for

Previous research has analysed the relationship between women’s labour market outcomes and family policies in the general context of the European Union or among OECD countries. The current dissertation investigates the effect of a set of family policy’s instruments on women’s labour market participation and maternal employment in the countries of Southern Europe – Greece, Italy, Spain and Portugal