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Fast driftställe är den mest centrala frågan i internationell företagsbeskattning och grunden till att Sverige får beskatta utländska företag. Tyvärr finns det knapphändig lagstiftning avseende flera aspekter av utländska företags skatterättsliga närvaro i landet. Det saknas t.ex. lagstiftning om den huvudsakliga effekten av att inneha ett fast driftställe såsom skatteberäkningen samt avslut av faPermanent establishment is the most central matter in international corporation tax, and is the reason why Sweden has the right to tax foreign companies. Unfortunately, the Swedish legislation is very brief in many aspects of foreign companies’ matters of taxation. There is e.g. no legislation regarding the main effects of having a permanent establishment i.e. the tax calculation of a permanent es

Denna magisteruppsats bygger på en översättning av utdrag ur Mark Fishers essäsamling Ghosts of My Life: Writings on Depression, Hauntology and Lost Futures (2014). Uppsatsen består av tre delar: En källtextanalys baserad på Lennart Hellspong och Per Ledins analysmodell i Vägar genom texten (1997), överväganden inför översättningen och en fördjupad översättningskommentar. Med utgångspunkt i att kä

The relationship between monetary policy and stock market has been discussed since 1970s, but it is still one of the hot topics due to the changing market condition over time among different countries and the development of empirical methodologies. Owing to the fact that the stock market of China has involved in the fast-growing of Chinese economy, identifying the relationship between interest rat

In circular accelerators, and in storage rings in particular, charged particles are kept in a closed orbit for a very long time by means of a magnet lattice. When the particle beam is bent by the magnetic field it emits light, which decreases the particle beam energy by an amount equal to the radiated energy. Over many bends in the magnets and many turns in the machine, these relatively small ener

Purpose: With our study we aim to uncover the gendered nature of personal branding by exploring the phenomenon from women’s perspectives. Theoretical Framework: Our study draws on theory from scholarly literature on gender in organizations and personal branding as well as on popular personal branding literature. Methodology: Locating our qualitative research in the interpretive and critical femini

Membranprocesser kan användas för att isolera värdefulla substanser i processvatten i massabruk vilket minskar brukets miljöpåverkan, och ökar dess intäkter. Men membran smutsas ned. Det är därför viktigt att effektiva rengöringsmetoder utvecklas. I examensarbetet har möjligheten att isolera värdefulla substanser i processvatten från ett termomekaniskt massabruk undersökts. Om det vore möjligt atOne of many possible applications for membranes in industries is to separate valuable products from wastewater. However, usage of membranes inevitably leads to fouling. Fouling means that the treated solution affects the membrane and causes a permanent decrease of the permeate flux. That means that the membrane requires cleaning so that the flux can be restored and the full potential of the membra

Formaldehyde is an important chemical which is used as an intermediate and for the production of urea-formaldehyde, which is used in the production of plywood. The purpose of this report is to investigate to how impurities in methanol, that is the raw material in formaldehyde production, will affect the production. This report have mainly looked at how the impurities affect the by-products. This p

Kombinerad bioetanol- och biogas-produktion från vetehalm. Genom ökad torrhalt vid fermentering, samt biogasproduktion från restprodukter, kan lönsamheten för biobränslen att öka. Ökande miljöproblem gällande växthusgaser är ständigt i fokus. År 2007 gav det europeiska parlamentet nya direktiv gällande energipolitiken, där målen var att växthusgaserna i Europa ska reduceras med 20% och att minst 1Currently the production cost of lignocellulosic ethanol is considered to be relatively high. Large fractions of the production cost come from the raw material and the energy consumed in the distillation. Therefore it is desirable to have a process that yields high concentration of ethanol and maximizes the utilization of the biomass. Wheat straw is a promising raw material for lignocellulosic eth

Athletic sportswear brands endorse celebrity-athletes to promote the brand’s image and gain credibility by having these ‘experts’ associated with their brand. This marketing technique is often advantageous for sportswear companies. However, there may be liabilities and complications for the brand if the endorsed athlete becomes involved in a scandal. The two main purposes of this thesis are to ass

This paper aims to identify and analyze the language used when women with feminist engagement are violated on the Internet. Four discussion threads on Flashback Forum whom contains discussions about five women with a public feminist engagement have been examined. The essay have a critical starting point and uses a feminist perspective on norms and critical discourse analysis as theory and method.

Målet med uppsatsen är att se hur media framställer den svenska transportbranschen samt att klarlägga aktuella aktörers syn på den svenska vägtransportsektorns hållbarhet. Vidare läggs största delen av fokus på hur de sociala och miljömässiga aspekterna upplevs. Dessa kan dock inte ses isolerade från den ekonomiska aspekten och därför berörs även den till viss del i arbetet. Syftet blir därmed att

Purpose: The purpose of this paper is to investigate motivational factors of auditors as well as inter-group differences. In addition, our study aims to answer whether the auditors' motivations match the incentives provided by the firms. Methodology: For this study, we chose a quantitative research method in form of surveys to auditors from eight multinational audit firms in Sweden as well as

Authors: Meryem Veziroglu and Amira El Said Title:Seven foreign parents experience of teenage period in Sweden [Translated title] Supervisor: Mikael Sandgren Assessor : Weddig Runquist The aim of this study was to get a deeper understanding of the experiences that parents in Sweden with foreign background have had. These people are in a social vulnerable situation and their experience of the aut

Idag vill man effektivisera användningen av geografiska informationssystem (GIS), vilket uppmuntrar järnvägsförvaltningarna att centralisera sina data. Därför hämtar de både geografiska och schematiska framställningar från samma databas. Men, en svårighet som möter Trafikverket är att olika representationer (geografiska och schematiska) måste uppdateras separat, vilket innebär större kostnader ochToday, efficient use of Geographical Information Systems (GIS) encourages the railways administrations to centralize their data. Therefore, they extract both geographical and schematic representations from the same database. But, one difficulty which is encountered by the Swedish Transport Administration (Trafikverket), is that different representations (geographical and schematic) have to be upda

Title: Steering a Corporate Brand in the Automobile Industry to Differentiation: The Brand Personality Wheel Date of the Seminar: 02 June 2015 Course: BUSN 39. Degree project in global marketing Authors: Anna-Lena Georg and Fanny Wolte Advisor: Christian Koch Keywords: Brand personality scale, corporate brands, brand personality, automobile industry, differentiation. Thesis purpose: The thesis pur

Mellanskarven - oskyldigt dömd? För att dömas skyldig i Sverige ska det vara bortom rimligt tvivel att den tilltalande gjort sig skyldig till brottet. Mellanskarven (Phalacrocorax carbo sinensis) har på många håll runt om i Europa påståtts ligga bakom förändringar i fisksamhällen och ett försämrat fiske. I Krankesjön förefaller det saknas brottsoffer. Mellanskarven är en fågel som har ökat i anThis study analyzed highly detailed long-term information about occurrence of cormorants (Phalacrocorax carbo sinensis) and the fish community composition in lake Krankesjön, southern Sweden. Moreover, cormorant predation with regards to species and size preference were estimated using data from recovered PIT (Passive Integrated Transponders) tags. The results shows that the cormorant population h

Sedan slutet av 1990-talet har den arbetsrelaterade psykiska ohälsan ökat i Sverige och yrkesgruppen sjuksköterskor har drabbats hårt av detta, exempelvis genom utbrändhet. Studiens syfte var att undersöka hur väl work-family conflict (WFC) predicerade utbrändhet hos svenska sjuksköterskor, om fysisk aktivitet och skiftarbete var modererande variabler, samt om ålder och civilstånd hade någon påverSince the end of the 1990’s the work-related psychological illness has increased in Sweden and the occupational group nurses has been greatly affected by this, for example by burnout. The purpose of this study was to examine how well work-family conflict (WFC) predicted burnout among Swedish nurses, if physical activity and shiftwork were moderating variables, and if age and marital status had any

The aim of this paper is to investigate the exposure of Fair Trade (FT) importers in Germany, operating based on the principles of the World Fair Trade Organization (WFTO), to foreign exchange (FX) rate risk in the light of the current depreciation of the Euro. The ongoing high volatility of the Euro exchange rate strongly affects Fair Trade companies that import products mostly from developing co

Det globala klimatet påverkas av strålningsbalansen i atmosfären. Strålningsbalansen påverkas av ett antal faktorer och bland annat aerosolpartiklar. Hur stor påverkan aerosolpartiklarna har är osäkert och det är något som det forskas mycket om i nuläget. Partiklarna som finns i atmosfären har många olika källor, de kommer från bland annat industriell verksamhet, trafiken, vulkanutbrott men också Aerosol particles affect the global climate due to its influence on the scattering and absorption of short-wave and long-wave radiation. The extent of the influence of aerosol particles on the climate varies a lot by time and space, and needs to be quantified. One of the most important natural sources of atmospheric particles is new particle formation (NPF). However, the contribution of NPF events