Sökresultat

Denna uppsats behandlar förhållandet mellan folkrätt och intern rätt inom området skatterätt. Uppsatsens syfte är att fastställa när ett skatteavtalsbrott har skett och om den enskilde skattebetalaren har möjlighet att hålla staten ansvarig och kräva skadestånd från staten om staten bryter mot ett skatteavtal. För att underlätta för läsare att förstå analysen görs en genomgång av monism och dualThe subject for this thesis is the relationship between international public law and national law in the area of taxation. The purpose of the thesis is to establish what is a tax treaty override and if it’s possible for an individual taxpayer to hold the state liable and claim damages against the state for breaching a tax treaty. In order to make it easier for the reader to understand the analys

Last three decades, China has experienced a stunning economic development, which has transformed the whole county on various levels. Until now, China has followed investment and export led growth and has become the world’s largest manufacturer. However, under the veil of rapid growth, social and economic imbalances have emerged causing a number of serious challenges facing China. Moreover, the Chi

Tjugosju deltagare, studenter med egenrapporterad stressproblematik, rekryterades genom utskick till institutioner vid olika universitet och randomiserades till att ingå i en experimentgrupp (n=13) eller en kontrollgrupp i form av en väntelista (n=14). Experimentgruppen fick genomgå ett internetbaserat stressbehandlingsprogram. Det utfördes en för- och eftermätning avseende upplevd stress, utmattTwenty seven participants, students with self-reported stress problems, were recruited through email to different university institutions and were randomly assigned to two different groups, experimental (n=13) or in the form of a waiting list control (n=14). The experimental group was subjected an Internet-based stress treatment program. A pre and post-measurement was conducted regarding perceived

Den här uppsatsen visar genom att studera paneldata över 62 nordiska aktier som investerar i FoU att det finns ett positivt samband mellan FoU och total volatilitet, idiosynkratisk volatilitet samt betavärden. Investeringar i FoU gör aktiers avkastning mer volatila. FoU och volatilitet är dessutom positivt korrelerade och tenderar att röra sig i samma riktning. Företag som investerar i FoU är mer

We aim to measure the effect of relationship building between target-firm and financial advisor in the Mergers and Acquisitions industry. We also aim to investigate what affects the target-firm’s decision to stay loyal or switch financial advisor. Our main findings show that relationship building does not have a significant effect on the advisor fee and speed of transaction. Instead of earlier c

After studying economic integration it doesn’t come as a shock that preferential trade agreements (PTA) have an effect on the countries within the PTA, or outside the PTA for that matter also. The majority of the Latin American countries have been considered as developing countries for the better part of the 21st century, and have, for the most part, been secluded from the world market. Since the

This thesis discusses whether Corporate Social Responsibility (CSR) can affect a company’s, and consequently a portfolio’s, stock market performance. The study presupposes the regular assumptions drawn from CAPM. By creating three different portfolios, consisting of companies with similar financial characteristics, but with different levels of CSR-involvement, we investigate how the CSR-factor may

Asian options are difficult to price analytically. Even though they have attracted much attention in recent years, there is still no closed-form solution available for pricing the arithmetic Asian options, because the distribution of the density function is unknown. However, various studies have attempted to solve this problem, Levy (1992) approximates the unknown density function using lognormal

The purpose of this thesis is to position the physical and independent bookshop in the digital era, claiming that they do have a strong place there. The rationale of viewing the bookshop as a space in which an experience can be had, intends to give independent bookshops a guide on how to remain as such. I focused on an English language bookshop in Istanbul, Turkey and conducted fieldwork for 3 mon

Abstrakt Författare: Maria Sannarum Titel: Rättsosäkerhet. Hur påverkar människors beteende utfallet i rättsliga processer? Magisteruppsats: SOCM13, 15 p Handledare: Birgitta Ericson Sociologiska institutionen, höstterminen 2013 Problem/Bakgrund: Det förekommer i Sverige att människor blir felaktigt dömda och även att skyldiga går fria. Begreppet rättssäkerhet har ingen definitiv definition men

Abstract: The food consumption of today’s world has led to an overconsumption of the earth resources. It is easy to forget that when we consume we do not only consume a product we are also consuming other peoples labour and landscapes in, many times, far off places. With daily news on environmental damages, people are becoming more aware. Consequently, people are getting more interested in the ori

Barn är ofta rädda när de kommer in i sjukvården och det ställs höga krav på sjuksköterskor för att kommunicera med barn som behandlas akut. Syftet med studien var att beskriva mötet mellan sjuksköterskan och barnet inom akutsjukvården samt att utvärdera huruvida någonting kan förbättras. Studien genomfördes med hjälp av semistrukturerade intervjuer med sju sjuksköterskor och intervjufrågorna berö

The aim of this thesis is to describe the conditions in which the internally displaced persons of Soacha, Colombia, live and how these affect their possibilities of obtaining a sustainable livelihood. This is a qualitative study and the material was mainly gathered using semi-structured interviews on-site in the poverty-stricken neighborhoods of El Oasis and Los Robles in Cazucá, Soacha. Interv

As previous research on content-specificity of the neural correlates of recollection is inconclusive, event-related potentials were used to assess old/new effects for faces, objects and words. The data demonstrate temporal differences in ERP old/new effects as a function of item type, supporting the notion that material-dependent processes underlie recollection-related neural activity. The results

This project is ultimately a result of making a mental note of something missing from the marketplace, and a longing to meet that need by way of caring, skilled craftsmanship. Perhaps more importantly than just being a product opportunity in an otherwise predictable segment, it has been both an exercise in exploring a trade and designing a product to outlive its user.

In order to build an efficient transportation system of the future, public transport needs to be an attractive alternative offering a high quality travel experience. Future digital information systems for public buses will enrich the travelers experience by delivering relevant content - accurately on the right time and place. In this master thesis, design and implementation of an improved bus posi

Event is as a transcendent happening that is inventing in the existence in a revealing manner. It is breaking the continuity and opens up for something else. It has to be seen as an ethical call, a summons, an answer to or expression for a messianic promise that is inherent in existence. Event is one of Derrida's key terms. The expressive concepts, event, “coming of the other”, promise, ju

The purpose of this paper is, with the help of the historical simulation and bootstrapping methods, to establish the optimal periods for Value at Risk and Expected Shortfall forecasts. Value at Risk and Expected Shortfall are two well-used risk measures in finance which tell us how much we can expect to lose on a particular investment with a certain probability over a specific period of time. The