Uppsatsen undersöker rättskällevärdet för OECD:s riktlinjer om internprissättning för multinationella företag och skattemyndigheter vid tolkning av de s.k. korrigeringsreglerna i svensk och tysk lagstiftning. Genom internprissättning (transfer pricing) avgörs priserna vid transaktioner av fysiska varor och immateriella värden samt utförande av tjänster internt mellan närstående företag i multinatiThis paper examines the legal value of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as a source of law for the legal systems of Sweden and Germany with regards to internal law regulations enforcing compliance to the arm´s length principle in transfer pricing. Transfer prices are the prices at which enterprises transfer physical goods and intangible pr

This study uses primary survey data to analyze the impact of international remittances on household expenditure across four different districts in the capital city of Ethiopia, Addis Ababa. The impact was explored by testing whether the share of different expenditure categories varies across recipient and non-recipient households. OLS methods were used to assess the impact of international remitta

Den svenska raggarkulturen är en av våra absolut mest seglivade subkulturer. Från att ha varit en stadsburen, beryktad ungdomskultur på 50-talet till att idag blivit en symbol för landsbygden. Syftet med den här musiketnologiska studien är att undersöka musikens roll och funktion för raggarkulturen i byn Venjan i norra Dalarna. I teorikapitlet förklarar jag olika musiketnolgiskabegrepp och perspek”Raggare” is one of Swedens most long-lived subcultures. From a city based, notorious youth culture in the 50s to a symbol today associated with the countryside. The purpose with this essay is to study the musical part in raggarkulturen in the village of Venjan in northern Dalarna. In the theory chapter I explain different ethnomusicology perspective and terminology such as emic and etic, music as

Det finns några pågående projekt som provocerar fram väldigt många och starka åsikter men få har involverat så många kvalificerade och uttalanden som Nobelcenter som planerades att byggas på Blasieholmen i Stockholm. Jag vill därför utforska projektet, läsa in vad som utmärkte vinnaren, vad som nu bromsade det samt utforska hur ett alternativ hade sett ut som jobbar med kritiken men ändå är placerIn this thesis I’m investigating the project to build a Nobel centre in central Stockholm. By first studying the competition, the winner and the critique it faced I then want to explore what a Nobel centre that tries to meet both critique and program might look like. The focus of the thesis lies in the investigation and the learning by exploring, the result in the end should be regarded as how far

The contrasting perspectives of citizenship, as either participating in the national community through a common language or common values, contra the juridical meaning of citizenship as an upholding of ones rights and obligations towards the state, has in the last years gained strong foothold in the Swedish debate. This has led to an incertitude in how to interpret the term, and has made communita

The purpose of this essay is to investigate whether the characters of Charlotte Brontë’s and Elizabeth Gaskell’s novels Jane Eyre, North and South and Ruth romanticise tuberculosis, how the disease was romanticised, and what qualities the affected characters had to possess to die from the disease. Major and minor characters who contract the disease are scrutinised, as well as the characters surrou

In literature there is a great variety of detective novels and The Secret History is one that presents the whydunnit-plot pattern, as the murderers are exposed early on. Another extensive part of The Secret History is its connection to Greek tragedies and Dionysian influences. Therefore these are considered and part of the formulation of this paper. I aim to establish ‘control’ as a unifying theme

Denna studie utforskar sånglektionens sociala klimat. Speciellt fokus läggs på den fysiska interaktionen mellan sångpedagog och elev. Bakgrunden till studien finns i spåren efter #metoo då bland annat ett par pedagoger från svenska musikhögskolor fick lämna sina tjänster efter anklagelser om sexuella trakasserier under lektionstid. Syftet är att studera hur sångpedagoger på svenska gymnasieskolor This essay explores the social climate of the singing lesson. Particular attention is given to the physical interaction between singing teacher and student. The motive for this line of enquiry lies in the traces of the #metoo-movement when, amongst others, a couple of teachers were forced to leave their positions at Swedish music colleges due to accusations of sexual harassment during lessons. The

På divergensen av Rogers-Ramanujans kedjebråk i Salem punkter. Rogers-Ramanujans kedjebråk konvergerar inuti enhetscirkeln och divergerar utanför den. Dess beteende på enhetscirkeln är subtil, det finns en uppräknelig tät mängd där det konvergerar, en uppräknelig tät mängd där det divergerar, och för den återstående överuppräkneliga mängden är frågan om konvergens mestadels olöst. Bowman-McLaughlThe Rogers-Ramanujan continued fraction converges inside the unit circle and diverges outside of it. Its behavior on the unit circle is subtle, there is a countable dense set where it converges, a countable dense set where it diverges, and for the remaining uncountable set the question of convergence is mostly unsolved. The Bowman-McLaughlin conjecture says that we have divergence almost everywher

Syntes av AMBP i E. coli Vår kropp gör en proteinprodukt som heter Alfa-1-Mikroglobulin-Bikunin-Prekursor (AMBP) som sedan klyvs och blir två aktiva proteiner innan de lämnar cellen. Det ena proteinet kallas Alfa-1-Mikroglobulin (A1M) och det andra kallas bikunin. Dessa två proteiner kan inte syntetiseras separat, utan kommer alltid som ett paket. Dessa två proteiner har heller ingen fysiologisk

The significance of morality as an important variable for the analysis of international relations has been emphasized only in recent times. Therefore, this approach has not yet in Swedish scientific studies been used to cover the many branches in the field of Sweden’s foreign policy. As such, moral beliefs in Swedish recognition politics of states, as one of these branches, remains a gap in the po

Blood lipid levels are linked to the development of many metabolic and cardiovascular disease phenotypes, such as coronary heart disease and diabetes mellitus. Acquiring an understanding of the genetic variation that regulates lipid levels is important to elucidate the underlying biological pathways. In the present study, we performed a functional characterization for 103 independent SNPs that re

In 2014, Sweden became the first country to promote and implement what became known as a “feminist foreign policy”. The concept was entirely new and was heavily discussed and questioned by both media and the international society at the time. This study seeks to explain whether the declaration of a feminist foreign policy agenda has brought any difference in the government’s policies. Is the forei

In this thesis project I investigate, analyze and develop a proposal in order to improve the urban qualities of my hometown, Visby on the island Gotland in the Baltic sea. The city had a major role as a trading port during the 12th and 13th centuries but then had an economic setback which hindered its growth until the19th century. The medieval street network of the old city as well as the old city

The social determinants of health are important to understand for the development of a world of equal opportunities in regards of life quality and length. This thesis aimed to contribute into such research using quantative methodology on Hepatitis C infection rates. Correlations were found for multiple social factors, but the study was unable to significantly work these results into a regression.

Bakgrund: I dagens samhälle ökar psykiska besvär och psykiska diagnoser enormt främst hos unga vuxna mellan 18-29 år. Fler drabbas av psykisk funktionsnedsättning vilket kan leda till att personens vardagliga aktiviteter och balans rubbas. Syftet med litteraturöversikten var att kartlägga om det finns vetenskapligt stöd för arbetsterapeutiska interventioner i vardagliga aktiviteter hos unga vuxna

The debate on populism is and has been a contested phenomenon. Mostly, scholars focus on defining populism and explaining its development during the two past decades. What is still an unexplored area is why populist parties succeed in gaining electoral support in some countries and fail in others. Despite the consequences of the financial crisis of 2008, a right-wing populist party has failed to g

What is the World Bank Group? A lot of people do not know the answer to that question. Depending on who you ask - the WBG might have a neoliberal capitalist agenda or merely exists to extinct world poverty. This thesis uncovers the Swedish view of the WBG, asking and answering the main question: What is Sweden’s position on disputed areas regarding the World Bank Group? Sweden has a seemingly clos

Fokus i denna uppsats är paradoxen att välja att läsa ett studieförberedande program utan att vara intresserad av att studera. Ett forskningsproblem som rör sig mellan pojkars förhållningssätt till skola, maskulinitetsnormer och en förändrad skola till form och innehåll i ett samhälle som utmärks av senmodernitetens reflexivitet i identitetsskapandet. Syftet är att undersöka den sociala positionen