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För närvarande har 78 stater signerat OECD:s multilaterala konvention för att implementera BEPS-åtgärder (MLI). Syftet med konventionen är att snabbt implementera skatteavtalsrelaterade BEPS-åtgärder i skatteavtal utan att bilateralt behöva omförhandla dessa. Konventionsparterna kan själva välja vilka skatteavtal de vill ska omfattas av MLI och ges stora möjligheter att reservera sig mot bestämmelTo this day, 78 states have signed the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The purpose of the convention is to swiftly implement tax treaty related BEPS measures without having to bilaterally implement those changes in every tax treaty. The parties of the convention are free to choose which of their tax treaties t

Vid ett klyvningsförfarande är tanken att all ingående mark ska värderas i någon omfattning för att sedan fördelas mellan delägarna enligt deras respektive andel. Det har observerats exempel på värderingar som inte alltid gjorts enligt lag med en graderingsvärdering, det vill säga en värdering med mark i obebyggt skick och skog av normal karaktär, utan att denna istället gjorts efter en likvidvärdDuring a property partition the idea is that all land should be appraised to some extent, so that it can later be distributed among the co-owners according to their respective share. In a few examples of appraisals used by the National Land Survey there has been signs of irregularities in the application of grading appraisals. In some of these cases land has been appraised including buildings and

Ternary semiconductor alloys like $In_xGa_{1-x}As$ have lured competing attention in connection to sub-50 nm high performance, low power, planar Complementary Metal Oxide Semiconductor technology. This compound semiconductor owes its popularity to excellent bulk carrier mobility, minority carrier diffusion constant, small bandgap, high electron injection velocity and its capability to take Moore&#

Planar antennae have become very popular owing to their relative ease of manufacture and unobtrusive nature (they are conformal to surfaces) especially with regard to certain devices such as smart phones, watches and fitness gadgets. Although the fractional bandwidth of planar antennae is small, the actual bandwidth in absolute terms is high owing to the higher centre frequencies used and proves u

Background: Scoliosis is a condition where a person's spine is curved and rotated in three dimensions. In severe cases, surgery is needed to straighten the spine. Before such complex procedures, meticulous planning is needed. By performing a CT-scan, images of the spine can be acquired. From these images, it is possible to segment the spine in three dimensions to facilitate the preparation. Ho

Deep Learning Solves the Schrödinger Equation, a Fundamental Problem in Quantum Mechanics. The Schrödinger equation (SE) is a keystone of quantum physics, and it governs all phenomena of the microscopic world. Solving this equation helps predict the behavior of quantum systems such as molecules which means that the chemical and physical properties can be obtained with plausible accuracy. This has

In 2018, images of migrant children held in cages and sleeping on concrete floors while being held in immigration detention in the United States shocked the world. Within the framework of the zero tolerance policy on immigration mandated by President Trump, thousands of families have been separated at the border. The trauma borne out of these separations was purposefully capitalized upon to serve

Sustainability reporting is the primary way corporate sustainability data is disseminated to stakeholders and the wider public. While sustainability reporting is growing, certain industries still lag, such as shipping. Given the crucial role sustainability reporting can play in driving sustainable business practices, promoting improved reporting in the shipping industry is a valuable goal. This t

This master’s thesis is the final step of the master’s degree in Supply chain and Logistics taken in the Lunds Tekniska Högskola. Buying products on the internet is a trend that has been increasing with the passing years. Even though nowadays this shopping behavior is established in our lives, it is predicted that it will keep growing within the next upcoming years. These changes in the shopping b

This thesis studies how modern spatio temporal databases of land use changes can be created based on historical maps. The entire study was conducted based on the available maps over the study area, in southern Sweden. The research was conducted in such a manner that it presents to what extent can land use changes affect biodiversity and climate change. The thesis is not focused on what are the dri

Om du skulle gissa på hur många komponenter det finns i din mobiltelefon, vad hade du gissat på då? 10? 100? 1 000 000? Skulle du tro mig om jag säger att svaret är runt 200 miljarder? För det är faktiskt så. I din telefon och i all elektronisk utrustning runt omkring dig finns miljontals små elektroniska byggdelar som gör vårt tekniska samhälle möjligt. Snabba, smarta och kraftfulla datorer och mThe silicon MOSFET is one of the most important components used in modern electronics. The pursuit to continue fulfilling Moore’s law by scaling transistors to even smaller sizes have driven the development forward for CMOS technologies and new approaches have been necessary. These include changing the geometry of the devices for even higher performance, like creating 3D structures (finFETs or tri

Kalkskaliga nannofossil är spår av mikroskopiska organismer som utvecklades signifikativt under och efter slutet av trias, vilket kan ha påverkat havskemin samt kalkbildning i haven. Coccoliter, nannoliter och kalkskaliga dinoflagellater är vanligen förekommande kalkskaliga nannofossil som påträffas i övre trias. Denna studie syftar till att kvantifiera och undersöka laterala variationer hos kalksCalcareous nannofossils are microscopic remains of organisms that diversified considerably in and after the Late Triassic, and which may have influenced seawater chemistry and carbonate production. Coccoliths, nannoliths, and calcareous dinoflagellate cysts are important parts of many calcareous nannofossil assemblages in the Upper Triassic. This is a quantification study of an Upper Triassic lime

Spallations anläggningar är ämnade för produktion och forskning med fria neutroner. Ett problem uppstår för dessa anläggningar efter att högenergetiska neutroner skapas via en så kallad spallation. Högenergetiska neutroner är problematiska att hålla udner kontroll. På grund av deras höga energi kan dessa neutronerna ``rymma'' och orsaka kärnreaktioner som bidrar till en försvagad signal-upAt European Spallation Source ERIC, 2 GeV proton bunches will be accelerated towards a tungsten target where spallation will occur, producing a wide neutron energy spectrum. Despite the shielding and moderators in place to stop and/or reduce their energy, a significant portion of the most energetic neutrons, called prompt neutrons, might still reach the sample position of a neutron-scattering inst

The music content online is expanding fast, and music streaming services are in need for algorithms that sort new music. Sorting music by their characteristics often comes down to considering the genre of the music. Numerous studies have been made on automatic classification of audio files using spectral analysis and machine learning methods. However, many of the completed studies have been unrealis

Does the host derived peptide really effect the silent killer? Tuberculosis (TB) is one of the leading infectious cause of death in the world via the manipulative agent Mycobacterium tuberculosis. Despite the decrease in deaths over the following years and available drug treatments, the dieses still rank the top of the list and remains a global pandemic. Constant rise of resistant M. tuberculosis

In industrial production of mayonnaise it is important to both get a product of high quality and to avoid phase inversion. To investigate how the quality and phase inversion point are affected by changes in the production, a high shear mixer and an immersion blender were used to make mayonnaise. The stirring speed, temperature, egg content, egg type and oil content were changed to see how the qual

Cross-country data links good health status to an increase in wealth status (income levels) as evidenced by existing prevalence of rates of child morbidity and mortality in poorer settings. Essentially, Primary Health Care amongst other affordable health interventions is prioritized in most countries now. This thesis focuses on Ghana, to establish whether there exists an association between wealth

A systematic assessment of radiotherapy for cancer was conducted by The Swedish Council on Technology Assessment in Health Care (SBU) in 2001. The assessment included a review of future developments in radiotherapy and an estimate of the potential benefits of improved radiotherapy in Sweden. The conclusions reached from this review can be summarized as: Successively better knowledge is available o

The aim of this study was to test the inter-rater reliability of a revised oral assessment guide (ROAG) for patients residing in a geriatric rehabilitation ward. A consecutive sample of 140 patients was recruited for the study. Oral assessments were performed for 133 newly admitted patients by one registered nurse (RN) during a period of six months. A dental hygienist (DH) carried out 103 oral ass

The purpose of this paper is to assess the effects, the cost efficiency, and the goal achievement of policy instruments aimed for the development and deployment of wind power in Sweden during the period 1975 to 2000. The paper presents an empirical example of a socio-technical system-based approach for impact assessment, in which changes in the wind power system are described and analysed with res