The term ‘beneficial owner’ was first internationally introduced by the OECD in the Model Convention in 1977 and since that time it serves as one of the anti-abuse rules directly provided for in double tax treaties. The concept is critical for determining the eligibility of a person for the tax treaty benefits and for the allocation of taxing rights between two contracting states with regard to di

The author of the paper discusses the issue of treaty shopping and anti-treaty shopping measures adopted by different states. The purpose of the paper is to find out the algorithm of determination of the borderline between the use of double tax treaties and treaty shopping in international tax law could be found. Thus, the author, firstly, discusses the mechanics of treaty shopping and shows the m

Äger varje person rätt att bli förälder? Även om inte staten kan sägas vara skyldig att erbjuda behandling för att avhjälpa barnlöshet kan människor, efter känsla, resonera kring denna frågas rimlighet. Oavsett inställningen är en intressant följdfråga; i så fall till vilket pris? När man talar om surrogatarrangemang är det ofta just pris som på något sätt kommer på tal. Inte pris som i valutameniIs everyone entitled to a right to parenthood? People may have a sense of what should be potential common rights even in cases where the government cannot always be considered liable to offer help, as in supporting those suffering from infertility. As a supplementary question one can ask: into what considerations could the right to parenthood extend? When it comes to surrogate motherhood, amounts

Studiens syfte var ökad kunskap om MTFC-behandlingens (Multidimensional Treatment Foster Care) effekter och om olika faktorer i och utanför MTFC- programmet som kan ha påverkat behandlingen. Semistrukturerade intervjuer genomfördes för att utforska sex ungdomars upplevelser av behandlingstiden i MTFC- programmet och deras livssituation efter avslutad behandling. MTFC- programmet är ett behandlingsThe aim of this study was to expand knowledge about the effects of the MTFC-treatment (Multidimensional Treatment Foster Care) and to identify different factors inside or outside of the MTFC-program that might have influenced treatment. Semi- structured interviews were used to explore six youths´ experiences during MTCF-treatment and their life conditions after completion of treatment. The MTFC-pr

This report is written to shed light on the fire risks with laptop computers. Different parts of the laptops are tested in different hypotheses, using literature studies, case studies and experiments. The result indicates that Lithium-Ion batteries are the major risk, because of their high energy content. In some cases, the protective circuits may fail, which in worst case may result in rapidly in

With this work we have investigated how the air in the air cylinders of portable breathing apparatuses is heated during work in hot environments equal to those of interior fire extinguishing. The laws, regulations and standards concerning breathing apparatuses have been reviewed. We describe the theoretical relationships between heating and cooling as a result of air outtake and compare these to e

Denna magisteruppsats utgår från min översättning av en del av romanen Riña de gatos [kattbråk] – Madrid 1936 skriven av Eduardo Mendoza (2010). Inledningsvis presenteras en källtextanalys och analys av förutsättningarna för översättningsarbetet och av de strategier jag valt. Huvuddelen av uppsatsen behandlar utvalda problemområden som aktualiserats under översättningsarbetet. Fokus ligger inom de

The possibility of trade-offs in road tunnel design incorporating suppression has been evaluated. Different tunnel configurations and ventilation conditions considered to identify potential trade-offs, offering options of design alternatives for future substantial cost-benefit estimates. Suppression systems are regularly used in Australia and Japan. The interest regarding suppression systems in tu

Den här uppsatsen handlar om aspekter av generell internationell rätt som begränsar ett enhetligt skydd för de mänskliga rättigheterna i Europa. Genom att diskutera och förklara fall från EU-domstolen och Europadomstolen så visas de begränsande aspekterna i internationell rätt genom de bägge domstolarnas agerande. EU-domstolen hade sedan tidigare, tydligt och med emfas, slagit fast att EU-rättenThis thesis deals with the inherent hinders in international law, which are obstacles to a coherent human rights protection in Europe. By looking at cases from the European Court of Justice and the European Court of Human Rights respectively, the inherent hinders are presented through the differences in attitudes demonstrated in case-law from the two courts and discussed in light of the potential

Building in a manner that minimizes environmental impact has become a major part of the construction industry. Despite increased knowledge in this area the development is moving slowly. The purpose of this thesis is to give the reader an idea of the approach to green construction of civil engineering. The definition of a green tender is defined by the people who have been interviewed. The question

Environmental problems are a discussed subject in the world. The reason for this is that natural disasters are becoming more and more visible. EU is working to reduce the Union's contribution to the greenhouse effect. The goal is to reduce greenhouse gases with 20% by 2020 and 20% of the energy used should come from renewable energy sources. The EU’s Energy Performance of Building Directive (E

The paper employs Jegadeesh and Titman (1993)’s overlapping ranking period method to build winner-portfolio and loser-portfolio, and thereafter conducts empirical studies on the momentum and contrarian effects on the Chinese stock market from 2000 to 2010. One thing worth mentioning here is that the author processes the data using her own Matlab codes instead of doing tremendous manual work. It is

The paper, titled “Human Trafficking: Analysis of Belarusian legislation on Human Trafficking in the scope of International Human Rights Law”, aims to discuss the gradual development of Human Trafficking Law, since its beginning up to nowadays, thus trying to show the main shifts in Human Trafficking Law, different approaches, conceptions and definition and analyze the Belarusian national mechanis

Hotel fires in Sweden are a precarious issue since hotel guests are sleeping in unfamiliar surroundings and that the new legislation in 2004 clarified the owners’ responsibility for the safety of their guests. In 2004, two people were killed in a hotel fire and the owner was subsequently sentenced for unwillingly manslaughter. With an entirely qualitative approach, this analysis investigates how l

Vattenmolekyler som spricker Sönderslagning av vattenmolekyler med hjälp av intensivt ljus har haft avgörande betydelse för evolutionen och därmed för människan och världen. Vatten finns överallt omkring oss, och så har det varit under nästan hela jordens historia. Detta examensarbete undersöker hur det går till när kemiska bindningar i vattenmolekylen bryts på grund av intensiv röntgenstrålning.Water (H2O) is the most studied molecule in the history of science. Yet many things remain unknown about its nuclear motion and decay. In recent years some studies have been made on the behavior of core-excited water molecules and its subsequent Auger decay and dissociation. Particular attention has been drawn to the ultra-fast dissociation channel H2O* -> H + O*H, which occurs on a femtosecond ti

Online Access Panel (OAP) marketing research is a new method for conducting marketing research in order to create decision power. For example the decision power can be used in product development, business development and innovation. There are hardly any common practices agreed upon concerning OAP marketing research and there have been many discussions as to whether the method can be seen as repre

To decide what spare part item that should be kept in stock or not Alfa Laval, in the year of 2002, introduced a classification method based on picking frequency. Now it is time to make an overhaul of this method. Many different parameters are involved and Alfa Laval would like to have an evaluation of how their setup performs in comparison with other companies, universities and our own ideas. Pur

Background AB Ångpanneföreningen (ÅF) is one of the largest and oldest technical consulting firms in Sweden. The company was founded in 1895 and has witnessed four big technical advances: steam power, electricity, nuclear power and computerization. The company provides qualified services and solutions for industrial processes, infrastructural projects and in the development of products as well as

NOTE Lund is an EMS-based (Electronics Manufacturing Services) company and is a part of the NOTE group. The group has approximately 1000 employees and the company’s turnover in 2004 was one billion SEK. There are production facilities from north to south in Sweden and the group is represented with factories all over Europe. NOTE Lund is working with volumes from just a couple of units to hundreds