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The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. Despite representing two differe
Online sports betting is a billion-dollar industry with fierce competition to deliver the best possible experience. To be able to withstand the competition from rivals, bookmakers needs to be able to differentiate themselves with innovative and cutting edge solutions that offers a complete user experience. The goal of this master thesis is to investigate how sportsbook users perceive current betti
Klimatförändringar är ett av vår tids största miljöhot. Medan länderna i Nord står för de högsta utsläppen är det människorna i Syd som får bära den största bördan. Massajer med sin nomadiska historia konfronteras med svårigheter, då de utöver ett föränderligt klimat måste anpassa sig till ett bofast liv med mindre mark. I massajernas genussystem är mäns och kvinnors roller tydligt uppdelade där mClimate change is one of our greatest environmental threats. While the countries of the North are responsible for the highest emissions, it is the people in the South who bear the greatest burden. In addition to climate change, the Maasai have to adapt to their sedentary life, including less land. In the Maasai gender system, the chores are clearly divided between men and women, with men holding t
University: Lund University School of Economics and Management Course: BUSN49 - Degree Project Master Level in Managing People, Knowledge & Change, Spring Semester 2016 Authors: Melissa Bolks & Clara Ferrer López Supervisor: Charlotta Levay Thesis purpose: The purpose is to understand how the employer brand is perceived using a multi-dimensional approach and how these perceptions affect em
Attention Deficit Hyperactivity Disorder (ADHD) is one of the most common neurobehavioral problems among both children and adults. Around 5% of the children and 3- 4% of the adults suffers from the condition in Sweden. In general, diagnosed children achieve poorer results on standardized tests, receive lower grades and are more prone to dropout of school. Adults tend to struggle with work-performa
Title: Salespeople working with Big Data Analysis, a study of their Identity Construction Authors: Johan Thylander & Erik Eekhof Supervisor:Nadja Sörgärde Date: 20th May 2016 Purpose: This research aims to explore and thus achieve an increased understanding of how salespeople working with big data analysis construct their identity. Furthermore, we aim to find how salespeople perceive big data
Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. To prevent the increasing problem of base erosion and profit shifting, Member States have implemented different rules limiting i
Detta fördjupningsarbete kommer att undersöka hur Europeisk konkurrensrätt ska verkställas i relation till så kallade ’pay-for-delay’-avtal, vilka är avtal där värdeöverföringen sker från patentinnehavaren till den som begår patentintrång: tvärtemot hur en typisk förlikningsprocess ser ut. Dessa avtal har under det senaste decenniet, framförallt i läkemedelsindustrin, varit under granskning av den
This thesis examines the shareholder value creation of IP in M&A. Using a unique patent-M&A data set over the period 2006 to 2016, we show that acquirers of companies holding IP gain significantly more shareholder value than acquirers of targets not holding IP. We find that this only holds as a binary relationship, and that the discrete relationship between shareholder value and IP is nega
State crime is a neglected area within the academic doctrine of criminology; a fact which has been determined several times in the US, but also in Sweden. The aim for this thesis is to determine in what prevalence and in what way state crime is a part of Swedish university educations in criminology by examining its course literature. In total 336 unique works have been examined in a content analys
The ambition of this essay is to achieve a greater understanding of how adolescence and sport can act as a protective factor and as crime prevention. All the positive effects that sports provide to all kinds of people are something that is even more important for adolescents (Riksidrottsförbundet (2009) Idrotten vill - idrottsrörelsens idéprogram 2016, s.13-14). The commune of Lund took this knowl
The purpose of this thesis is to address the complexity of board involvement in the dynamic collaborative environment of joint ventures and, thereby, contribute to joint venturing and corporate governance literature. The researchers propose a model of an adaptive governance system wherein the board acts as a self-correction system, influencing and being influenced by the dynamics and complexity of
BACKGROUND: Distress tolerance (DT), anxiety sensitivity (AS), and intolerance of uncertainty (IU) are transdiagnostic vulnerability factors for emotional distress. Some have argued that AS and IU are components of DT but this hypothesis has not been properly addressed yet, and neither has their relationship to trait anxiety. Self-report studies and to lesser extent small clinical trials suggest t
För att kunna fastställa om en misstänkt nedslagsstruktur verkligen bildats genom ett meteoritnedslag så används så kallade chockstrukturer som planar deformation features (PDFs) och i vissa fall planar fractures (PFs) som indikatorer. Tidigare studier har visat att kvarts och kalifältspat från nedslagsstrukturen Siljansringen innehåller bland annat PDFs. I denna studie har zirkon från samma lokalShock-metamorphic features such as planar deformation features (PDFs) and in some cases planar fractures (PFs) are widely used as impact-indicators when to confirm a suspected impact structure. These features only develop when exposed to a sudden and immense pressure and temperature increase in association with meteorite impacts. In previous studies, quartz and k-feldspar containing PDFs have been
University spinoffs play a significant role in transferring knowledge to society. This research explores and evaluates the creation of a university spinoff within Lund University setting by applying Bhave’s new venture creation process with an aim of revealing aspects that lead to spinoff creation that can be related to this specific model. The study reveals that the evolution of university based
Efter att själv ha mött barn med diagnosen AD/HD väcktes det ett intresse för hur skolsituationen ser ut för dessa barn idag. Som musiklärarstudent kändes det extra intressant att titta på just musiklektionerna. Denna uppsats syftar till att undersöka hur musiklärare i grundskolan ser på sin egen undervisning av barn med AD/HD samt vilka särskilda metoder de använder i sin undervisning. Studien ärUpon meeting children diagnosed with AD/HD, I found myself interested in what their situation at school looks like today. Being a music teacher myself, I was especially interested in studying this aspect with regards to music lessons. The aim of this paper is to show how music teachers in elementary school regard their work with children with AD/HD and what particular methods they use when they te
Ny version av miljöledningssystem som påverka stora delar av världen! Tänk om alla företag med miljöledningssystem enligt ISO 14001 inte klarar av implementeringen till den nya versionen av standarden för att de inte vet skillnaderna mellan den nuvarande- och nya versionen, vad skulle det innebära för miljön? Internationella organisationen för standardisering (ISO) har tagit fram en ny version aISO 14001 is the most commonly used international standards for implementation of environmental management systems and is embraced by businesses for managing environmental issues. A new revision of the ISO 14001 standard was introduced 2015. Companies that have been certified according to the older version of the standard have three (3) years to adapt to the new version of the standard to maintain
Följande uppsats baseras på en översättning av ett utdrag ur Tony Corindas bok 13 Steps to Mentalism, ett standardverk inom magiformen mentalism, där fokus ligger på att förutsäga publikdeltagares val samt ge sken av att läsa tankar. Översättningen presenteras i magisterarbetets första del, Översättningsdelen. Utdraget som översatts kommer från första kapitlet i boken som bär titeln Swami Gimmick.
Ett fungerande vattennät är vitalt för ett idag fungerande samhälle. Då ~55 % av Sveriges Vattenledningar är gjutjärnsledningar och har en ålder på upp emot 100 år, är korrosion av ledningar idag ett stort problem. Undersökningar av dessa ledningar är tidskrävande och kostsamma då det sker genom uppschaktningar. Denna studie är en del av ett s.k. Vinnova-projekt, där Lunds tekniska högskola (LTH) An operational water system is vital for a modern working community. In Sweden ~55 % of the water pipes are made up by cast iron and has a wide age-variety, some in excess of 100 years. Corrosion is fatal for these pipes and need thorough inspections for maintaining their functionality. Today the method for inspection of these pipes is conducted through expensive and time consuming excavations. Th
