Filtyp
This thesis aims to highlight the issues that arise when multinational enterprises restructure their business and transfer intangible assets to another tax jurisdiction. This thesis also examines whether the OECD Transfer Pricing Guidelines chapter IX regarding intangible assets provide clarity that is satisfactory for taxpayers and tax authorities when MNEs restructure their business and transfer
This paper describes the discourse of authenticity and the creating of identity through popular culture, using hip-hop, as a case to study. Based on data from how Swedish youth take in hip-hop through music lyrics, rapper stereotypes, the gangster rap subgenre and rap battles, it shows that including oneself into this culture can lead to changes in one’s identity and the redefinition of one’s pers
Since the European Union’s inception, creating a well functioning, competitive and integrated market has been at the heart of the Unions project. The four freedoms, free movement of persons, goods, services and capital, which led to the opening of the boarders, have been one of the main forces behind growth in Europe. Today, Europe has become the world’s biggest economy and the Single Market is it
Medgärningsmannaskapet är en komplex rättsfigur som både tillämpats och kommit till uttryck på olika sätt. Det är en oförutsägbar konstruktion och därför intressant att studera och lätt att kritisera. Uppsatsens syfte är att redogöra för medgärningsmannaskapets rättsliga stöd, tillämpning och uttryck samt huruvida konstruktionen tillämpats i linje med en sådan medverkanslära som StraffrättskommiIn Sweden there is a complex legal construction called “medgärningsmannaskap” (perpetrators of parties to a crime) that is both applied and expressed in many different ways. It is an unpredictable unit in the Swedish legal system and thus interesting to study and easy to criticize. The purpose of this thesis is to describe on what legal foundation “medgärningsmannaskapet” is built upon, how it is
If two undertakings agree to increase their prices, companies may infringe Article 101 of the TFEU which prohibits anti-competitive agreements and concerted practices. If the market is divided between two or more undertakings, the agreement may constitute abuse of collective dominance under Article 102 TFEU. The undertakings might be able to adjust their behaviour so that they could behave as they
Postpartumdepression drabbar ca 13% av alla nyförlösta kvinnor i Sverige och västvärlden, endast 2% identifieras. Det är ett internationellt folkhälsoproblem som ökat. Syftet med studien var att undersöka om kvinnan har fått information om postpartumdepression i samband med graviditet samt undersöka behovet och tillfredsställelsen av given information. En kvantitativ enkätstudie genomfördes på nor
Anestesi gör att patienten befinner sig i en utsatt situation som skapar oro. Studier visar att mötet mellan anestesisjuksköterska och patient påverkar känslan av trygghet kontra oro. Genom att undersöka oro sett ur anestesisjuksköterskans perspektiv kan kunskap erhållas som optimerar omhändertagandet av patienten. Syftet var att belysa anestesisjuksköterskors erfarenheter av att bemöta patienter
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. It is still extremely challenging for bu
With near stagnant growth in most mature car markets, much of the attention of the world´s car industry has during recent years turned to China. The Chinese car market represents an important business opportunity for OEMs and dealers who want to keep growing and making profits. Initially, the focus of OEMs was mainly on setting up new dealerships, often giving processes and technology lower priori
Digital kommunikation medför nya möjligheter för privatpersoner och organisationer att kommunicera. Idag kan de i realtid utbyta information och på så sätt komma närmre sina intressenter. Det är dock oklart hur många som känner till vilken effekt deras digitala kommunikation har. Den här studien undersöker hur kommunala organisationer använder, mäter och utvärderar resultaten av sin digitala kommuDigital communication brings new opportunities for communication between organizations and their stakeholders. Digital channels enable exchange of information in real time and organizations recognize the benefits of having close connections to interested parties. It is however unclear how many organizations that know the effect of their digital communication efforts. This study examines how munici
Problem definition: In times of increased globalization, the question of to what degree global companies should standardize their business is a topic often addressed in academic research. Connected to a decision between standardization and adaptation are tradeoffs, as both directions bring about advantages that would otherwise not be fulfilled. Tetra Pak Korea is an example of a case where such tr
Bakgrund: Sjuksköterskan i ambulansen kan bli den första kontakten barnet får med sjukvården. Barn kan ha svårt att beskriva sin smärta, ansvaret faller på sjuksköterskan att smärtskatta och smärtstilla barnet. Syfte: Syftet med studien var att beskriva sjuksköterskans kliniska arbete, kunskapsbehov kring smärtskattning och smärtlindring av barn mellan 3-12 år inom ambulanssjukvården. Metod: Den v
There are high hopes in Greenland that the country will go from being a nation of fishermen to a nation of oil producers. But what do we really know about the prospects? Our thesis investigates how favourable the geological, economic and institutional conditions are for building a self-sustaining economy in Greenland based on its hydrocarbon resources. The geological conclusions are encouraging.
The suppliers are very important to a company due to the fact that they most likely are contributing to the company’s core business. This makes the process of selecting suppliers central. Many parameters can be included and taken into consideration in order to make as correct decisions as possible. The supplier selection process at Sony Mobile Communication indicates that except for technical requ
Denna uppsats undersöker förhållandet mellan bolåneräntan och räntan på tremånaders statsskuldsväxlar och tioåriga statsobligationer, för Sverige, Storbritannien och USA, samt hur detta förhållande ändrats över tid. Resultaten visar att Sverige har genomgått en förändring där den korta räntan efter 2005 fått en större tyngdpunkt i sin påverkan på bolåneräntan. Det är dock den långa räntan som har
Problem description An organized approach to corporate real estate (CRE) decisions i.e. a CRE strategy, can add value to a company in many ways. The decision to own or lease real estate is a vital part of the strategy. What factors are decisions to own or lease CRE based on? The authors seek patterns in decision factors for different industries. Identified patterns will provide an understanding of
Dagens samhälle präglas av postmodernism och sekularisering, det är ett samhälle som är komplext att leva i. Undersökningar och rapporter om ungdomarnas samtid vittnar om denna komplexitet och det är en samtid som är svårtolkad. I denna samtid bedriver Svenska kyrkan konfirmandverksamhet bland ungdomar, en verksamhet som samlar över ca 30% av samtliga dagens 14-åringar varje år. Många undersöknin
This study examines nine adolescents’ idiosyncratic experiences of one family therapy session. The treatments took place in the settings of community family treatment centers in northern Stockholm. Adolescents are referred to treatment in these settings for various reasons, mostly due to criminal behavior, drug use or behavioral problems. Some enter treatment due to family relational problems or p
