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Services belong to the business sector which contributes most to the world’s economy. Despite that there is no specific provision in the OECD Model Tax Convention which concerns the taxation of business services specifically. Instead, taxation on business services is connected to the taxation of business profits, to which the residence state of the business has the primary right. The source state

Bakgrund: Cancerpatienter har ett stort behov av psykosocialt stöd och i takt med den ökade användningen av internet är webbaserade stödforum ett växande fenomen bland cancerpatienter. Syfte: Studiens syfte är att beskriva cancerpatienters erfarenheter av stöd från andra patienter via webbaserade stödforum. Metod: En litteraturstudie som inkluderar åtta artiklar som analyserats med integrerad anal

Bakgrund: Sjuksköterskor rapporterar inte alltid sina misstankar om att barn far illa trots att rapportering kan vara livsavgörande för barn. Sjuksköterskor är skyldiga att ingripa vid misstanke om att barn far illa och måste känna till de krav som finns på rapportering. Syfte: Att undersöka vilka barriärer som hindrar sjuksköterskors rapportering av fall där barn misstänks fara illa. Metod: Åtta

The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. It closely follows the BEPS Action 12 principles and has been incorporated in the existing DAC regime as DAC6. As with the rest of the information exc

År 2017 togs beslut i Sveriges riksdag att anta ett nytt klimatmål där Sverige år 2045 ska ha noll nettoutsläpp av växthusgaser för att därefter ha negativa växthusgasutsläpp. Utifrån detta mål ställer Trafikverket vidare krav på sin verksamhet och sina väg- och järnvägsprojekt. Trafikverkets mål är att infrastrukturen ska vara klimatneutral till år 2050 med delmål att minska växthusgasutsläppen mIn 2017 the Swedish Parliament implemented a new national goal for limiting climate change. The goal is to have zero net emissions of greenhouse gases by year 2045 which will ultimately lead to negative net emissions. Further, the Swedish Transport Administration adapted the goal of making Sweden’s infrastructure climate neutral by the year 2050, with the milestones of reducing the emissions from

Credit scoring models, currently used for classifying new credit applicants, does often not have satisfactory predictive power and it is of high interest to find better models. With the recent surge of machine learning methods, artificial neural networks especially, many credit institutions are now curious of testing these methods in their fields. This thesis evaluates the practical use of artific

End Stage Renal Disease (ESRD) is a chronic kidney disease which results in lifelong care and regular dialysis treatments. It is both an expensive and extensive diagnosis that causes a lot of suffering for the patients. The workload on the healthcare system is increasing drastically, due to a population that lives longer with more chronic diseases. In this project, input data to an AI system was i

Begreppet Anthropocene har börjat användas för att betona att förhållandena på jorden styrs av mänsklig aktivitet och inte av naturliga processer, som under holocen. Antropocen är dock ännu inte helt definierat, varken tidsmässigt eller stratigrafiskt. Syftet med den här studien är därför att definiera vad som kännetecknar antropocen, utreda de stratigrafiska markörer som definierar dess början ocThe term Anthropocene has begun to be used to emphasize that conditions on Earth are governed by human activity and not by natural processes, as in the Holocene. However, the Anthropocene is not yet fully defined, neither temporally nor stratigraphically. The purpose of this study is therefore to define what characterizes the Anthropocene, investigate stratigraphic markers that define its beginnin

The aim of this thesis is to unveil what constitutes the Motherhood Wage Penalty, a phenomenon that according to recent research makes up a majority of the gender wage gap we observe on the labor market. More specifically, the ambition is to try to explain how motherhood affects working women and if it is possible to rule out other possible explanations for the gender pay gap, such as education an

Korea is characterized by the state's low responsibility for welfare provision and low political trust, while Sweden exemplifies a welfare state with universal welfare provision and high political trust. These characteristics in Sweden arouse interest in the question of whether political trust is causally linked to welfare attitudes and what factors influence political trust. Thus, the present

ERGT är en gruppbehandling som i Sverige idag ges till patienter i psykiatrisk öppenvård och som syftar till att hjälpa patienter till minskad användning av destruktiva beteendemönster genom att främja mer adaptiv känsloreglering. Patienterna som deltog i denna studie har genomgått ERGT vid mottagningen för Dialektisk Beteende Terapi på en psykiatrisk klinik i södra Sverige. Denna studie är en för

Human rights are the basis by which the dignity of the human being is guaranteed. This is especially important in the relationship between persons and governments, who on the one hand have great power in form of legislation over these persons, but on the other hand must ensure the protection of human rights. A problem may arise when these two opposing forces of the State collide,1 as the individua

The digital and technical developments within the archive community during the last decades reflect how changes has been made in the conditions of preservation and curation of archive material.This has also raised questions concerning the approach to digital and web based documents within the archival community. The digital and technical developments had a significant impact on the social platform

Under 1990-talet infördes digitala journalsystem i Sverige. Det var ett nytt steg inom vården då man ville gå från pappersjournaler till digitaliserade journaler. Syftet med att digitalisera journalsystemet i Sverige var för att underlätta vården. Det har dock uppkommit problem med digitalisering, till exempel gällande kommunikationen med andra system. Detta lägger en grund till vår undersökning s

In this paper, I explore the construction and articulation of heterosexual masculinity through male masturbatory aids, and how these aids manipulate and interact with heterosexual desires, pleasures and intimacies. The first chapter of this paper is given over to historically contextualising attitudes and perceptions of male masturbation and entwining this with a history of masculinity. What follo

The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. The former establishes the VAT group whose intra-g

Bakgrund: Hälsoångest är en diagnos som innebär att individen har en stark oro för att drabbas av eller redan vara drabbad av en allvarlig sjukdom. Rädslan grundar sig i feltolkningar, vanligtvis katastrofiering, av kroppsliga symptom. Den aktuella studien undersöker effekterna av vilken roll analytiskt (ASF) och upplevelsebaserat (USF) självfokus har avseende sinnesstämning och tankeinnehåll vid Background: Health anxiety is a diagnosis where the person has a strong fear of being affected or being affected in the future by a serious illness. The fear originates on misinterpretations, usually catastrophic beliefs, of physical symptoms. The present study examines the effects of analytical (ASF) and experiential (USF) self-focus on mood and thought content in health anxiety. Previous studies

Denna uppsats undersöker hur 1177 Vårdguidens informationstexter som riktar sig till barn har anpassats efter målgruppens behov. Syftet med uppsatsen är att undersöka hur väl texter anpassats samt huruvida de förstås av målgruppen. Materialet består av två texter från 1177 Vårdguidens barnavdelning. Texterna har formen av illustrerade sagor om djur som av olika anledningar måste uppsöka läkare. St

Flexible parking requirements have been introduced in several Swedish city governments in recent years. Through qualitative interviews with traffic engineers, learnings from these years have been compiled and then compared with a literature review. The flexibility de-sign and required mobility management measures varies from detailed to free, and results show that different engineers prefer differ