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2013 presenterade OECD tillsammans med G20-länders ett åtgärdsprogram för att ta sig an och komma till rätta med urholkningen av skattebasen och otillbörliga vinstförflyttningar som var möjliga till följd av att de internationella skattereglerna var utdaterade. Åtgärdsprogrammet innehåller bland annat regleringar avsedda att motverka skatteflykt bland multinationella koncerner. Europeiska unionen In 2013, the OECD, in collaboration with G20 countries, introduced an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules. The program includes regulations aimed at combating tax evasion among multinational corporations. The European Union has adopted Directive (EU) 2022/2523, which Sweden, as a member of the

The aim of this study is to explore the system of maintenance treatment for opiate addiction from a patient’s perspective. Six semi structured interviews were performed with persons who are or have been engaged in maintenance treatment. The majority of them had experienced discharge from the program. Our results show that discharge may result in harsh consequences; relapse in heroin use or other i

Authors: Aleksandra Nikolic & Rosil Al-Janabi Title: From romance to abuse of power. A qualitative study of voluntary work with women who are exposed to domestic violence, from a social constructionist perspective with focus on gender. Supervisor: Anders Östnäs The aim of this study was to try and create an understanding on how voluntary organization work with and reaches out to women who ar

Uppsatsen syftar till att utreda om det finns ett behov av både 16 kap 9§ BrB och Diskrimineringslagen från år 2009 eftersom de behandlar samma diskrimineringsområde. 16 kap 9§ BrB reglerar olaga diskriminering baserat på ras, hudfärg, etnicitet och sexuell läggning. DiskL reglerar samma diskrimineringsgrunder som 16 kap 9§ BrB, men även funktionshinder, kön och ålder. Uppsatsen avser även att und

Pinus sylvestris (tall) är en betydelsefull trädart i Sverige och Europa, både ekonomiskt och kulturellt sett. Trädet infekteras dock av den destruktiva rottickan (Heterobasidion spp.) vilket resulterar i stora ekonomiska förluster inom skogsindustrin, med en uppskattad monetär förlust på ca 800 miljoner EUR årligen i Europa. Det är svårt att upptäcka svampen i tidiga infektionsstadier eftersom inPinus sylvestris (Scots pine) is an important tree species in Sweden and Europe, both economically and culturally. However, the highly destructive root rot fungi Heterobasidion spp. infect P. sylvestris and cause major economic losses in the forest industry, estimated to about 800 million EUR annually in Europe alone. Detection of the fungus in early stages is hard, as the infection mainly stays i

The purpose of this study is to examine how the capital structure in swedish listed firms changed during the Corona-crisis. The study focuses on the years 2017-2022 to compare before and during the crisis. The study also uses six control variables to capture changes in capital structure. To compare capital structure, the study uses three types of debt ratios, total, short and long term leverage. T

This thesis examines the complex relationship between networking and resource mobilisation in the context of entrepreneurship. The study investigates the extent to which different types of ties, namely strong, weak and new ties, contribute to an entrepreneur's ability to acquire resources. This qualitative study employed semi-structured interviews with eight founders in Sweden and the Netherla

Despite Sweden having implemented strict laws against child abuse and adopting the Convention on the Rights of the Child into law, child abuse remains a significant societal issue. Although it is clear that legal changes play a role in strengthening the protection and rights of children, legislation and actual circumstances do not always align. This study aimed to highlight different experiences o

This Bachelor’s thesis examines the ever-changing educational role of the museum in our society. With a specific focus on the ethnographic museum, especially the Danish National museum’s ethnographic collection, I will try to illustrate the constant discussions on the topic of how one in the best way can represent or create exhibitions in the present day. Today people have an image of museum curat

Women in rural areas of South Africa battle with many structural issues, including unemployment, education and accessibility to health services, greatly delimiting family planning. However, socially constructed and internalized gender norms pose an additional and potentially greater barrier to family planning in traditional and patriarchal settings. This thesis aims to contribute to the growing re

Authors: Paula Andersson and Evelyn Palenryd Title: “I was sick because I had stayed in a dysfunctional workplace”. Sick leave and it´s underlaying causes. A study focusing on case workers in social services. A qualitative interview study. [Translated title] Supervisor: Lotta Jägervi Assessor: Maria Bergendal Arvidsson The main purpose with our study was to get a deeper understanding regarding ca

Gender-based violence (GBV) remains a pressing public health challenge in South Africa, deeply rooted in intersecting social, economic, and structural factors. Comprehensive approaches are increasingly recognized as essential for addressing the complex nature of the issue. While efforts to prevent GBV among children and adolescents can yield long-term, sustainable outcomes, they often remain fragm

In 2009, the BergaåsenWater Supply Scheme was put into operation to ensure the future drinking water supply of two municipalities in southern Sweden. Bergaåsen replaced two vulnerable water treatment plants. It was implemented in an environment that was characterized by sensitive recipients and limited access to water. This article aims to analyze how strategies were developed to meet sustainabili

This book is a reprint of the Special Issue Sustainable Healthy Working Life for All Ages - Work Environment, Age Management and Employability that was published in IJERPH.

This article looks at upcycling and the library of things from intellectual property law perspective

Cosmological models and their parameters are widely debated, especially about whether the current discrepancy between the values of the Hubble constant, H 0, obtained by Type Ia supernovae (SNe Ia) and the Planck data from the cosmic microwave background radiation could be alleviated when alternative cosmological models are considered. Thus, combining high-redshift probes, such as gamma-ray bursts

AIMS: To assess the efficacy of the 2nd generation Cryoballoon for pulmonary vein isolation (PVI) in patients with persistent atrial fibrillation (PersAF), and to compare it to patients with paroxysmal atrial fibrillation (PAF).METHODS: The outcome (arrhythmia recurrence at 12 months) was prospectively assessed in patients with PersAF(n = 77) and compared to that in patients with PAF(n = 62), who