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In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. However with their implementation in the tax
On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. To that
Recent years have witnessed a rapidly escalating interest on the subject basic income. However, most politicians of Sweden show little interest, some even offense, towards an idea suggesting an income connected to citizenship rather than work. This bachelor thesis aims to define the concept of basic income, and examine how the idea of welfare without demand has emerged as an alternative to dominat
The right to a living wage is the right to living a life of dignity with a condition deemed acceptable by the society which adherents to everyone who works. Analysing the international law system, where right to a living wage is deeply rooted, it has not explicitly regulated and become an obstacle for its full realisation, despite being an ultimate goal of international labour standard on wages. W
This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. The CJEU has ruled several times on different tax legislation of different M
Problem -‐‑ Promotions are the main reason for a majority of stock out situations and increases the amount of waste for perishable items, and strong competition within grocery retail has led to a significant increase in frequency and depth of promotions since the late 20th century. Lantmännen Cerealia has identified problems with low customer service levels (CSL) during promotions and lack of lon
The aim of this study was to examine what the preventative operation Family mobilization, that involves both social service and school, contributes with for the families and the pedagogues that are involved. This regarding similarities and differences between the intentions and the realization of the operation, together with the cooperation between the home and the school focusing on participation
Denna magisteruppsats grundar sig på en översättning av första kapitlet ur Mitomanías argentinas – cómo hablamos de nosotros mismos av Alejandro Grimson.Uppsatsen inleds med en presentation och analys av källtexten med utgångspunkt i Hellspong och Ledins textanalysmodell från Vägar genom texten (1997). Sedan följer ett avsnitt om överväganden inför översättningen som baseras på Rune Ingos Konsten
In the face of climate change, a fast global switch from fossil fuels to renewable energy is imperative. In the Netherlands however, prospects for such a switch are bleak. With 6% renewables its progress is lagging, and vested interests hold back change. The transition is failing. This thesis provides an alternative, by identifying a new solution to the sluggish transition, a new agent that could
En ny trend inom användandet av Business Intelligence (BI) är inriktningen mot operationella arbetsuppgifter istället för långsiktiga strategiska användningsområden, vilket inte kräver någon specialistkunskap och möjliggör så kallad Self-Service BI. Forskning inom organisationsteori och BI har visat att det finns faktorer som kan påverka BI-användares inflytande och makt inom organisationer. Ur de
In this thesis work, a highly linear passive attenuator and mixer were designed to be used in a wide-band Transmission Observation Receiver (TOR). The TOR is a low IF receiver that accepts RF frequencies from 2GHz to 7GHz, and produces corresponding IF bandwidths of 280MHz to 990MHz respectively, using low side LO injection. The dynamic range is maximized by using passive topologies for both the a
The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. The suggestion is to include a limitation-on-benefits clause in the OECD Model Convention, a principal pu
Humor is a big part of people's everyday life and social interactions, although we don’t consider humor and social work as a natural combination. We have interviewed Swedish social workers and asked them about their perspective on humor and how they use it in their work. We analyzed the material using superiority theory and the dramaturgical perspective to find which functions and norms they r
with the concept of self- determination, how they describe methods they work with and how this can be understood by theories of power. The study was conducted through interviews with eight different personnel from five different group homes, all of them working with individuals with intellectual disabilities. The analysis was based on theories of power – relational power, different ways power can
Sammanfattning Titel: A penny saved: Does cash holdings reduce profitability? Seminariedatum: May 25, 2016 Kurs: FEKN90, For the degree of: Master of Science in Business and Economics, 30HP Författare: Andreas Lagerstedt, Oscar Ljunggren Westlundh, Truls Törnqvist Handledare: Anna Glenngård Nyckelord: Cash holdings, profitability, Stockholm stock exchange, overinvestment, Jensen’s free cash Abstract Title: A penny saved: Do cash holdings reduce profitability? Seminar date: May 25, 2016 Course: FEKN90, For the degree of: Master of Science in Business and Economics, 30HP Authors: Andreas Lagerstedt, Oscar Ljunggren Westlundh, Truls Törnqvist Advisor: Anna Glenngård Keywords: Cash holdings, profitability, Stockholm stock exchange, overinvestment, Jensen’s free cash flow hypothesis.
Hemoglobin är ett viktigt protein. Det återfinns i röda blodkroppar och dess huvudfunktion är att transportera syre genom kroppen. Hemoglobin är komplext till sin struktur, till exempel består proteinet av fyra subenheter. I människor återfinns två varianter: vuxet och fetalt. Förmågan att binda syre, affiniteten, skiljer sig åt mellan dessa. I fetalt hemoglobin är syreaffiniteten högre än i vuxetIn this thesis a preliminary evaluation of the potential of a leghemoglobin (Lb) for the development of a blood substitute in humans, resembling hemoglobin (Hb) in red blood cells, was conducted. Leghemoglobin B (VfLbB), a gene from Vicia faba, was cloned into a pET-DEST42 vector, using the Gateway™ recombination technology. The recombinant vector containing VfLbB was sequenced and confirmed. Then
Bakgrund: Vårdrelaterade infektioner (VRI) utgör ett stort problem, där vanligaste smittvägen är kontaktsmitta via personalens händer. Den viktigaste åtgärden för minskning av vårdrelaterade infektioner är att applicera basala hygienrutiner. Syfte: Syftet med studien var att undersöka om skillnad förelåg i följsamheten av basal handhygien mellan anestesisjuksköterskor och anestesiläkare på kirurgi
This paper consists of a literature study and laboratory experiments of magnesium oxide boards, from Swedish suppliers, that is a part of a larger research project. Lately the boards have become known for the way they absorb moisture which has led to damage on adjacent materials. The boards are inorganic and are marketed as moisture proof. The purpose of the larger research project is to identify
Vi kanske tror att vårt beteende och vår livsstil bara påverkar oss själva. Det stämmer inte. Utsläppen från vår höga levnadsstandard leder till stora problem i hela världen. Världshälsoorganisationen WHO har konstaterat att olika miljöföroreningar dödar tre gånger fler människor i låg- och medelinkomstländer än malaria, AIDS och tuberkolos tillsammans! Dessutom leder våra livsstilsval till växthuThe purpose of this study is to evaluate the effects of behavioral change oriented measures to address climate change problems. Municipalities in Sweden already work with these kinds of measures, but they find it hard to apply for funding since it’s often a requirement to show the emission reductions of each project. The initial part of the study aims to understand how the members of the Climate
