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After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two discipl
Den offentliga diplomatin förändras i takt med kommunikationforskningens ständiga utveckling. Dock tenderar huvudfokus i akademiska studier om offentlig diplomati att beröra de statsvetenskapliga faktorerna snarare än de kommunikativa. Syftet med studien är att fördjupa kunskapen om de kommunikativa utmaningar som den offentliga diplomatin möter när gränserna mellan interna och externa publiker suPublic diplomacy is constantly developing in line with the ever-changing field of communications. The main focus of academic research in the field tends to gravitate towards the social sciences rather than the communication sciences. The aim of this study is to deepen the knowledge of the communicative challenges that public diplomacy is facing as the intersection between internal and external pub
Changes in the accumulation of heavy metals (Cd, Cu, Hg, Fe, Mn, Ni, Pb, Zn), arsenic (As), and selenium (Se) in sediment of pristine lake in northern Sweden were studied by making measurements at different depths in a sediment core. The sediment core was extracted from the deepest part of the lake Sautusjärvi, close to the village Jukkasjärvi. The sediment samples were transported in a cooler to
Ett flertal aktörer är involverade i processen att planera och bygga nya urbana områden. I Sverige är det kommunalt planmonopol vilket innebär att kommunen ansvarar för planläggning av mark och vatten. Detaljplaneläggningen definierar förutsättningarna för hur ett nytt område kan byggas. Därav har kommunen en betydande maktposition i att kunna kontrollera utvecklingen av den bebyggda miljön. Den hSeveral actors are involved in the process of developing new areas. In Sweden, there is a municipal planning monopoly implying that municipalities are responsible for the planning of land and water. The detailed planning defines the prerequisites for the development of an area. Municipalities thus possess a significant position of power to control the development within municipalities. This resear
Given the recent predominant role of technology and the extensive use of smartphones in today’s society, the mobile device has become a major part of consumers’ daily lives. As a result, the lines between humans and technology have become blurred, where the effectiveness of interpersonal interactions at the service encounter in retail stores has been questioned. The researchers thus identified a k
The purpose of this study is to investigate young adults knowledge and awareness of online crime, and also to examine their attitudes towards the legislation in the area. We also find it interesting to investigate if young adults are worried to become victims of online crime, and if this affects their internet usage. This, because there are risks of entering personal data online. What makes people
The purpose of this thesis was to explore the Swedish pharmacy market and the potential influence different levels of legal pressure have on sustainability reporting. Interviews with pharmacy representatives and document analysis of sustainability reports and policies were combined, grounded in a constructivist perspective to analyze incentives for sustainability reporting. The data collected was
The aim of this paper has been to provide a socio-legal analysis of domestic violence and divorce in secular Uzbekistan. The legislation express that men and women are equal to the law, that any kind of discrimination is forbidden and judicial divorce is possible. However, domestic violence is socially accepted through social norms and traditions while to seek divorce is viewed as a shameful act.
“Why bother playing a role everyday” A qualitative study about bloggers’ personal brand from a social psychological perspective. Due to the growth of social media and the digitalization of society, personal branding has become an unavoidable action the last decade. Researchers within the field of personal branding and brand communication argue that branding can be applied according to linear cour
Bakgrund: Smärta är ett problem för individen som drabbas, men även ur ett samhällsekonomiskt perspektiv. Guidelines finns för att på ett evidensbaserat och säkert sätt utvärdera och behandla postoperativ smärta. Syfte: att sammanställa och granska om införande av guidelines för smärtbehandling påverkar patienters självskattade smärtupplevelse postoperativt. Metod: En systematisk litteraturstudi
The Swedish competition authority’s report from 2013 about the competition on the Swedish financial markets shows that bundling could be a threat to the competition on the Swedish banking market. Bundling contributes to higher switching and search costs for the consumers, which diminishes the customer mobility on the market. Reduced customer mobility leads to less competition. The Swedish competit
The Chinese stock market has been established for more than 20 years. Although it is not as mature as the highly developed western securities markets, it has a huge influence on the global economy. It is significant to study the risks of the Chinese stock market, especially the risk of stock indexes. Affected by the economic globalization today, more and more financial derivatives and financial i
Videogames and their potential negative effect on people has been discussed for almost six decades. Focus for most of the research is the correlation between violent videogames and aggression, however another factor that has not been researched thoroughly yet is self-control. The aim of this study is to investigate whether there is a connection between extensive video game consumption and self-con
Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. On the other hand, their business model is reminiscent of what is described as “free -economy”: access to the audiovisual content is prima facie provided wit
Syfte: Studien syftar till att undersöka ifall företag delar ut för mycket av sina vinster. Metod: Data har hämtats från Thomson Reuters Datastream, Multipl och Crunchbase för att sedan sammanställas i Microsoft Excel. Regressioner på den sammanställda datan har sedan körts i STATA. Teoretiska perspektiv: Den bakomliggande teorin utgörs av den effektiva marknadshypotesen, utdelningar och aktieåtPurpose: The study aims to investigate if companies are paying too much in dividends to their shareholders. Methodology: Data was collected from Thomson Reuters Datastream, Multipl and Crunchbase and then compiled with Microsoft Excel. Regressions of the compiled data were carried out in STATA. Theoretical perspectives: The underlying theory consists of the efficient market hypothesis, dividends
Läkemedelsindustrin är beroende av patent. Rätten till patent möjliggör de nödvändiga investeringar i forskning och utveckling som krävs för att utveckla nya läkemedel och få ut dessa på marknaden. Detta gynnar både konsumenter och samhället i stort. De största läkemedelsföretagen investerar i forskning och utveckling, och är därmed de primära innehavarna av läkemedelspatent. Samtidigt som de störThe pharmaceutical industry is dependent on the granting of patents. Patents make it possible for pharmaceutical companies to invest in the necessary R&D to bring new drugs to the market. This benefits consumers and the health care sector at large. The biggest pharmaceutical companies invest in R&D, and as a result are the major holders of pharmaceutical patents. While the big pharmaceutic
Studiens hypotes är att institutionell kvalitet påverkar BNP-tillväxten mer vid en gemensam valuta än vid en självständig valuta. Detta eftersom länder i en valutaunion inte i lika stor utsträckning har möjlighet att använda sig av valutaverktyg för att stabilisera sina ekonomier. Hypotesen grundar sig i att institutioner är viktiga för tillväxten, vilket i studien lyfts fram genom framstående for
Crises today are a constant threat to organizations and are likely to cause major consequences for the organization, its members and other stakeholders affected by the event. Most of the previous research on crisis communication has focused on the urgent crisis phase and organizations' efforts to restore its reputation. Only recently has research begun to engage in proactive crisis communicati
Idag har vi tillgång till fler informationskällor än någonsin tidigare. Dessa källor ger olika versioner av hur verkligheten ser ut och vad som är sant eller falskt. I februari 2017 uttalade sig USA:s president Donald Trump om Sverige och det svenska flyktingmottagandet vilket ledde till global uppmärksamhet kring situat- ionen i Sverige. I den här kandidatuppsatsen studeras vilka bilder som kommuToday, we have access to more information sources than ever before. These sources give different versions of reality and of what is true or false. In February 2017, the President of the United States, Donald Trump, made a statement about Sweden and the Swedish reception of refugees, which led to global attention about the situation in Sweden. This bachelor thesis examines which images that are bei
This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. The initial aim of the VAT system was to operate as if all the transactions occurred in one single country; howe
