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Uppsatsen behandlar armlängdsprincipen och riskallokeringar i ljuset av den nyligen utgivna BEPS-rapporten. Syftet med uppsatsen är att utreda vilken betydelse BEPS-rapporten kommer att få för tillämpningen av korrigeringsregeln i fall av riskallokeringar. Risker definieras som den ovisshet som uppkommer när företag handlar med varandra. Insikten om att högre risk resulterar i högre förväntad avThe Thesis deals with the arm´s length principle in situations of allocation of risks, and is based on the recent BEPS-report. The purpose of the thesis is to examine how the BEPS-report will influence the application of the arm´s length principle in situations of allocation of risks. Risks are defined as the uncertainty that exists when independent enterprises conclude business with each other.

Syftet med uppsatsen var att undersöka skadeståndsansvaret för sakskada på lös egendom som glömts kvar eller tappats i en näringsidkares affärslokaler av en person som har eller har haft ett avtal med näringsidkaren för att utnyttja hans tjänster. För att kunna uppfylla det övergripande syftet med uppsatsen utgick jag från följande frågeställningar: - Under vilka förutsättningar kan en näringsidkThe aim of this thesis is to investigate the liability for property damage which has been inflicted on personal property belonging to a private person which is left behind or has gotten lost in premises belonging to a businessman, when the owner has or has had a contract with the businessman concerning his services. In order to meet the overall objective of this paper, I formulated the following q

Syfte: Studiens syfte är att undersöka hur rekryteringsprocesser kan agera som en förebyggande process mot agentproblem. Metod: Via en kvalitativ forskningsmetod genomfördes en enkel fallstudie med hjälp av intervjuer, observationer och dokumentation. Åtta intervjuer och två observationer genomfördes. Data analyserades med en kombination av pattern-matching och grundad teori. Teoretiska perspektPurpose: The purpose of this study is to investigate how recruitment processes can help prevent the emergence of agency problems. Method: Following a qualitative research design, a single case study was conducted using interviews, observations and documentation. Eight interviews and two observations were conducted. Data was analysed through a combination of pattern-matching and grounded theory.

The origin of the class of exoplanets typically referred to as hot Jupiters is to this day an unsettled matter. Some of the proposed formation channels predict certain values of the spin-orbit misalignment parameter, i.e. the angle between the stellar rotation axis, and the angular momentum vector of the planet orbit. One such formation channel is tidal capture following Kozai resonance (TCKR). Th

BACKGROUND: The main purpose of this thesis was to study the relationship between religious affiliation and individuals' general trust with particular reference to South Korea. More precisely the intention was to examine if a religion that has been transplanted from one cultural context changes the moral values of its adherents in the different cultural context into which it has been introduce

This report evaluates the fire safety of two adjoining facilities. These facilities have large basement systems and are connected under the ground by a long and narrow tunnel. Beneath the north-eastern facility’s basement system stretches a cable culvert trough the entire facility. This report evaluates the risk and identifies areas that need measures for a satisfying fire safety. Using literature

The aim of this study was to explore refugee children’s psychological experiences of forced migration and exile in Sweden. Eleven semi structured interviews were conducted with children age 7-16. The interviews covered three main areas: life in the native country, the journey of migration, and life in Sweden. The children’s narratives were analyzed in accordance with IPA(Interpretative Phenomenolo

Denna uppsats beskriver det vietnamesiska rättsystemet och utreder hur de vietnamesiska domstolarna förhåller sig till den västerländska idén om vad som kännetecknar en rättsstat. I uppsatsen beskrivs och analyseras det vietnamesiska rättsystemet med särskilt fokus på vilken roll domstolarna har i statsapparaten. Exakt vad som karakteriserar en rättsstat förblir odefinierat men ett antal karaktärsThe purpose with this thesis has been to investigate the court system in Vietnam to find out how it relates to the concept of judicial independence. The structure of the Vietnamese court system is described with focus on the role of the courts and analysed from a rule of law perspective. Even though the concept of judicial independence is difficult to define, some general features are drawn up, su

With increasing migration to urban areas, Kenya is a country in change with new and challenging problems. Nairobi has a high population growth but a far from equal socio-economic development. As Nairobi continues to grow, so do the slum areas within the city and the slum Kibera has grown to be one of the largest in Africa. Due to the large economic differences within Nairobi I suggest that some pe

Det nordiska centret för genus i militära operationer är ett nordiskt säkerhetssamarbete som startades 2012, på Livgardet i Stockholm. Genus har inte varit en del av den militära diskursen väldigt länge och flera anser att den inte behöver bli det heller. Gendercentret utmanar således den traditionella synen på militären och dess uppgifter. Syftet med denna studie är att undersöka hur GendercentreThe Nordic Center for Gender in Military Operations is a Nordic security cooperation, which started in 2012, at the Lifeguards in Stockholm. Gender has not been a part of the military discourse for a very long time, and some believe that it should not be now either. Hence, the Center challenges the traditional view of the military and its tasks. The purpose of this study is to investigate the Cent

Syftet med detta arbete är att undersöka diskussionen kring testamentsregister i Sverige. Den deskriptiva delen av arbetet inriktar sig främst på varför Sverige saknar ett nationellt testamentsregister och vilka argument som har framförts för och emot ett sådant. För att ytterligare belysa frågan behandlas rättsläget för testamentsregister i Danmark och Norge som båda har någon form av testamentsrThe aim of this thesis is to discuss if registration of wills in Sweden would be possible. The descriptive part focuses mainly on why Sweden does not have a national register of wills and the arguments put forward for and against such a register. To further highlight the issue the register of wills in Denmark and Norway will be dealt with. Both of these countries have different forms of testamenta

Historically, the nautical fault exception was justified on the basis that shipowners lacked the ways to control their ships by communication on long voyages and so masters had to act in their own judgement. Modern communications have defeated this underlying rationale but shipowners still want to claim the benefit of the exception. As a matter of statutory regulation, the exception traces back to

The North Atlantic Treaty Organization is one of the most active international entities in the world today. Its scope and purpose have grown incredibly over the past decade and its operations have become increasingly complex and diverse. The purpose of this paper is thus to seek the reasons behind such developments. More specifically, unlike mainstream IR studies which usually focus on interest an

During the last two decades a new administrative level between municipality and national has occurred, most referred as regions. Regions should work as a tool for intergrading and achieve growth in the concept of sustainable development (economic, social and environmental sustainable) in a specific area. In order to attain this and to integrate a whole region, even the areas in the periphery, it

The purpose of this study has been to investigate how social workers, who work with drug abuse treatment in Sarajevo in Bosnia and Herzegovina, experience that organizational, political, economic, societal and power aspects, affect them in their daily work. The study is formed on a basis of qualitative interviews, applying organizational theory as a tool for analysis. The main empirical material

Abstract: The world in which companies are acting today offers challenges in the sense that it is rapidly changing and that a vast amount of information is available. In order to ensure the competitiveness and survival of the company, an effective and efficient environmental scanning is essential to the company. Our aim with this Master's thesis is to investigate what factors constitutes impor

The present study is a comparative analysis of the effects of the Open Method of Coordination (OMC) through the i2010 eGovernment Action Plan on two categories of EU member states: leaders and laggers, the latter of which has been divided into two categories. It examines the development of eGovernment within the categories mentioned above based on the EU‟s annual eGovernment benchmark reports. Fur