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Ett utländskt företag kan vara begränsat skattskyldigt i Sverige om det anses ha ett fast driftställe här. Begreppet har blivit alltmer relevant i takt med digitalisering, ökad gränsöverskridande handel och flexiblare arbetsformer. Detta aktualiserar frågan om gränsöverskridande hemarbete kan leda till ett fast driftställe och därmed skattskyldighet i Sverige. Definitionen av fast driftställe återA foreign company can have limited tax liability in Sweden if it has a permanent establishment here. This term has become more important in line with digitalisation, increased cross-border trade and more flexible forms of work. This raises the question of whether cross-border teleworking, can lead to a permanent establishment and thus tax liability in Sweden. The definition of permanent establishm

This thesis explores the increased electricity access between 2003 and 2019 in Afghanistan by employing two main explanatory variables – solar power and international involvement. The models are based on logistic regressions, investigating urban and rural areas, as well as a sample of the whole population. The data is survey data collected annually, by the Asia Foundation, throughout the country.

Den här studien undersöker de sociala och legala normerna kring poliser som har blivit utsatta för hot och våldsbrott i tjänsten. Studien är baserad på tre olika data material bestående av intervjuer med svenska poliser, dokumentanalys av rättsfall från svenska tingsrätter samt dokument från Brottsoffermyndigheten. Genom att modifiera Nils Christies teori om det ideala offret till att passa bildenThis study researches the social and legal norms surrounding police officers who have become victims for threat and violence crimes in the line of duty. It is based on three different data materials consisting of interviews with swedish police officers, documentanalyze of Swedish court documents and documents from The Swedish Crime Victim Compensation and Support Authority. By modifying Nils Chris

Den här studien undersöker de sociala och legala normerna kring poliser som har blivit utsatta för hot och våldsbrott i tjänsten. Studien är baserad på tre olika data material bestående av intervjuer med svenska poliser, dokumentanalys av rättsfall från svenska tingsrätter samt dokument från Brottsoffermyndigheten. Genom att modifiera Nils Christies teori om det ideala offret till att passa bildenThis study researches the social and legal norms surrounding police officers who have become victims for threat and violence crimes in the line of duty. It is based on three different data materials consisting of interviews with swedish police officers, documentanalyze of Swedish court documents and documents from The Swedish Crime Victim Compensation and Support Authority. By modifying Nils Chris

Finland’s social security spending has been increasing rapidly over the past four decades, and is expected to continue increasing in the decades to come. The increase has been largely driven by population ageing resulting in increased old-age spending. Finland’s social security system is however more than just old-age social security; which warrants a more detailed analysis of the different types

Adaptive capacity based on organisational learning (OL) is at once a critical imperative facing humanitarian organisations in their mission to save lives and support communities most at risk; and inherently evidenced as an enduring weakness over the past decades. Vulnerability and Capacity Assessments (VCA) are community-based risk assessments established for their utility in supporting communitie

The period after birth, when an infant is initially exposed to vast amounts of environmental and microbial antigens, sets the stage for proper immune system development ensuing lifelong immunity. Simultaneous to this first-time exposure, the nursing mother provides immune protection via antibodies in the breast milk. Secretory Immunoglobulin A, as provided by the mother or produced intrinsically i

Den 1 december 2023 ändrades utlänningslagen vilket innebar att möjligheterna till undantag från försörjningskravet för alternativt skyddsbehövande begränsades. Ett flertal remissinstanser framhöll att lagändringen riskerar att leda till att alternativt skyddsbehövandes möjligheter till familjeåterförening fördröjs eller utesluts och ifrågasatte huruvida lagen var förenlig med Sveriges konventionsOn 1 December 2023 the Aliens Act was amended. The amendment entailed that the possibilities of exemptions from the maintenance requirement regarding beneficiaries of subsidiary protection were restricted. Many consultation bodies emphasized that the amendment may lead to delay or elimination of family reunification for beneficiaries of subsidiary protection and questioned whether the law was in a

Att stå som tilltalad i en brottmålsprocess är en utsatt situation. Har den tilltalade en psykisk störning kan vi tala om en särskilt utsatt situation. Frågan är vem som bär ansvar för att den tilltalade med psykisk störning får det stöd denne är i behov av, för att effektivt kunna delta i förfarandet och få en rättvis rättegång. Syftet med undersökningen har varit att utreda hur man i dagens brTo be the defendant in a court room is a situation of vulnerable exposition. When suffering from psychiatric disorders, the defendant is likely to be even more vulnerable. The question is who carries the responsibility to deliver adequate support in order to ensure the defendant receives a fair trial. The aim with this paper was to investigate the prosecution of defendants suffering from psychiat

The aim of this study was to examine social workers comprehension of their role in the homelessness discourse. The used method was a qualitative method persisting of five semi-structured interviews with social workers working with homelessness within social services. Michael Lipskys (2010) theory of street-level bureaucracy was used as a theoretical base to answer the questions asked in the study.

Denna uppsats undersöker ifall marknadsföringsmetoden Pay What You Want (PWYW) har en starkare positiv påverkan på en konsuments attityd gentemot en produkt i förhållande till gratisprover (FREE). Detta undersöktes på studenter i Lunds Universitet med ett implicit test, SC-IAT. Medan FREE ger bort produkten utan extra kostnad tillåter PWYW konsumenten friheten att köpa en produkt till vilket pris This thesis examines whether the marketing procedure Pay What You Want (PWYW) has a stronger positive influence on a consumer’s attitude towards a product in relation to free product trials (FREE). This was studied on students of Lund University with the tool SC-IAT. While FREE gives the product away without further ado, PWYW allows the consumer the freedom to buy a product at any amount of their

The boat life is very popular in Sweden with over 880 000 registered boats. For the safety of the people out at sea the Swedish coast guard is working hard with preventing crime and accidents. Drink-driving at sea is one of the crimes the coast guard works very hard with to prevent and they have gotten extended authorities to do that. The law about drink-driving at sea got sharpened in 2010 which

The global shift in the food system towards more sustainable diets has made legumes such as chickpeas, lentils and beans increasingly important due to their nutritional and environmental benefits. But despite these benefits that they offer, their consumption remains relatively low. A key reason for this, is the digestive discomfort they cause such as bloating and flatulence alongside reduced miner

This thesis investigates the operational performance of IKEA’s Order-Initiated Flow (OIF) model for the Food Category in the Middle East and North Africa (MENA) region. It examines how extended lead times impact product availability, shelf life, and cost efficiency, and identifies the underlying factors contributing to these challenges. The research aims to evaluate the alignment between the desig

As mass timber construction gains momentum worldwide, cross-laminated timber (CLT) has emerged as an important material in the built environment. However, the combustible nature of wood presents challenges and fire safety concerns, and a key interest with respect to CLT is the adhesive bond line. CLT is commonly used in ceiling configuration, and current fire stability evaluations rely predominant

With the rapid development of Digital Rights Management (DRM), Technological Protection Measures (TPM) and Rights Management Information (RMI) as components of DRM have become essential tools for safeguarding copyright. The WIPO Copyright Treaty (WCT) and the WIPO Performances and Phonograms Treaty (WPPT) were the first international agreements to establish protections for TPM and RMI. Subsequentl

Efforts to regulate transnational corporations in the context of human rights are not new. They traced back to the early 1970s, when the United Nations first initiated attempts to study the impact of transnational corporations on the international development process and proposed a United Nations Code of Conduct on Transnational Corporations, an initiative that ultimately stalled. A renewed attemp

This thesis investigates the European Union’s Carbon Border Adjustment Mechanism (CBAM) as a novel intersection between climate regulation and international trade law. It explores the extent to which CBAM serves as a legitimate environmental measure under EU and World Trade Organization (WTO) legal frameworks or whether it risks functioning as a de facto instrument of protectionism. This is partic

I Sverige idag finns det ett ökande antal barn som begår brott i kriminella nätverk. Den organiserade brottsligheten i stort pekas av flera aktörer ut som samhällsfarlig, särskilt av den sittande regeringen. Som del av den nationella strategin att slå tillbaka mot den organiserade brottsligheten gav regeringen en särskild utredare i uppdrag att utreda ett antal stora ändringar på straffrättens omrThere is a growing number of children committing crimes in connection with organized crime in Sweden today. Organized crime is widely identified, especially by the current government, as a danger to society. As part of the national strategy to combat this issue, the government appointed a committee to examine and present proposals for several major reforms in criminal law. In May 2025, the committ

Kelp forests are among the most productive ecosystems on Earth, releasing detritus year-round through direct blade erosion, storm-induced detachment, wave breakage, seasonal shedding, as well as indirect urchin grazing. Fragmental kelp detritus is transported from the euphotic zone to deeper parts of the ocean such as fjords, where decomposition rates are very low and detritus may contribute to lo