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Internationell dubbelbeskattning uppstår när två stater under samma tidsperiod gör beskattningsanspråk mot samma skattesubjekt och inkomst. Vilket innebär att två länder beskattar samma inkomst därför att skattereglerna är olika utformade i de olika länderna. Vanligtvis finns det ett skatteavtal mellan länderna som reglerar hur en eventuell dubbelbeskattning ska elimineras eller minskas. Credit meInternational double taxation occurs when two states during the same period make tax claims against the same taxpayer and income. This means that two countries tax the same income because the tax rules are designed differently in different countries. Usually there is a tax treaty between the countries prescribing that the potential double taxation shall be eliminated or reduced. Credit method is o

This is a thesis report for the Master’s program in Risk Management and Safety Engineering at Lund University. It is also a part of the research project Assessing acceptance of privacy-invasive ICT Solutions at the Royal Institute of Technology. Its aim is to examine how the perception and acceptance of privacy-invasive technology is determined by demographics, context and cognitive factors. The m

Detta examensarbete behandlar ur ett konkurrensrättsligt perspektiv hur inträdesbarriärer tolkats i relation till innovationsmarknader inom EU-rätten. Vidare innehåller arbetet en de lege ferenda analys av hur inträdesbarriärer bör tolkas baserat på nationalekonomiska teorier. Examensarbetet tar sin utgångspunkt i de båda konkurrensrättsliga artiklarna i Fördraget om Europeiska Unionens funktionsThis thesis deals with how barriers to entry theory has been interpreted in an innovation markets context in the EU legal order. It further offers an analysis of how barriers to entry should be interpreted using an economics based approach. The scope for this thesis is TFEU Art 101 and Art 102, from which an ex-ante and an ex-post approach on barriers to entry analysis has emanated. The ex-ante a

The aim of this thesis is to analyse the effect of the variables human capital, land and infrastructure on Singapore’s growth in GDP per capita over the time period 1973-2003. Singapore has experienced an extraordinary development with an income per capita that more than quadrupled in less than forty years. This study uses the Romer model that has been extended with human capital, infrastructure a

Jorderosion är ett stort problem på många platser på jorden. Ökad befolkning och brist på jordbruksmark leder till försämrad produktion och tvingar bönderna att öppna upp skogar, överbeta betesmarker, övergödsla och odla på branta sluttningar. När vegetationstäcket sedan är undanröjt är marken mer utsatt för regn. Detta leder till erosion eftersom jordpartiklarna inte längre kan hållas kvar av växSoil erosion is a problem throughout the globe, as it reduces the fertility of arable land. As population increases the pressure on agricultural land increases, resulting in overgrazing of rangelands, shorter fallow periods and forest clearing. This reduces the protective vegetation cover and exposes the soil to rainfall and runoff erosion. The aim of this master thesis is to evaluate the usefulne

The membership of individuals in democratic political communities is marked by the status of citizenship. Citizenship entails belonging to a nation-state where rights and obligations are balanced between the state and its citizens. Democratically the nation-state is meant to be inclusive of all the people living on its territory. In the globalised world of today this is challenged by migration, th

Med den globala uppvärmningen förutspås klimatet i arktiska och subarktiska miljöer förändras påtagligt. Enligt IPCCs senaste rapport kan både temperatur och nederbörd öka dubbelt så mycket som det globala genomsnittet, och störst ökning väntas under vinterhalvåret. Många känsliga ekosystem och miljöer kommer med stor sannolikhet att påverkas redan vid små förändringar. Ett exempel på sådana miljöThe on-going global warming is projected to have large impacts on the arctic and subarctic environment. Especially vulnerable are ecosystems with narrow climatic envelopes and with small possibilities of adaptation. An example of this is the palsa mires, subarctic mire complexes with patches of permafrost. Palsas are peat mounds with a frozen core, formed by the expansion and upheaval of the segre

The area around Lake Vänern in western Sweden is an exposed area for flooding. It has since the measurements started in the 1900th century been flooded repetitively. In the coming 100 years the water level is supposed to increase between 1-3 meters. This will most probably lead to worse and more regular floods in the area. There area around Lake Vänern is very densely populated and it will most pr

This paper evaluates the way that patents influence FDI in China. The theory suggests that a strong property right in terms of patents may benefit the inflows of FDI. An empirical study is conducted based on 31 provinces in China (not including Taiwan, Hong Kong and Macaw) during the period 1995-2007. The panel data method is chosen for the analysis in the study, with preliminary unit root test. T

Våldtäkt är ett ord som väcker många känslor och associationer hos människor i dagens samhälle. Alla har på något sätt kommit i kontakt med det, även om han eller hon inte själv varit drabbad eller känner någon som har. Med jämna mellanrum är våldtäkt och sexuella övergrepp i stort ett stort och hett ämne i media. Tyvärr speglar inte alltid deras bild av hur det ser ut, den som finns i verkligheteRape is a word that arouses many feelings and associations of people in today's society. All have somehow come into contact with it, even if he or she has not personally been affected or knows someone who has. Periodically, the rape and sexual abuse in general is a great and hot topic in the media. I do not always reflect their view of how it looks in the real world. It's easy to think and

This thesis discusses two cases of rape against adolescent girls that happened in Cianjur, West Java, and Lombok, West Nusa Tenggara in Indonesia. First of all, the thesis evaluates the availability of the legal framework in the area of rape in Indonesia that ensures the victims rights with regard to rape. It will look at whether Indonesia has ratified relevant international human rights instrumen

Mord är det allvarligaste av de grövsta brotten. Straffet för den som berövar en annan person livet har sedan brottsbalkens ikraftträdande år 1965 varit fängelse i 10 år eller på livstid. I syfte att skapa en mer nyanserad straffmätning för mord och en höjd straffnivå för de mord som ej föranleder fängelse på livstid infördes den 1 juli 2009 en utvidgad straffskala för mord, enligt vilken den som Murder is the most serious crime of violence according to Swedish law. The punishment for a person who commits a murder has been either 10 years or a lifetime in imprisonment since the year of 1965. In order to create a more nuanced sentencing for murder and increased punishments for murders that do not give rise to life imprisonment imposed on 1 July 2009 an expanded scale of punishment for murde

We have conducted this master thesis for Heatex AB, located in Trelleborg. The company is the market leading OEM supplier of air-to-air heat exchangers. In a more and more competitive market, the demands on the design and the preparation for manufacturing are increasing making integration an important factor. Our work comprises the company’s design and preparation for manufacturing of cooling unit

Problem statement This thesis work was initiated since there are problems with the navigation devices currently used by SEMC, Sony Ericsson Mobile Communications AB. The problems with the currently used navigation devices are lack of ability to keep dust out and they don’t meet the demands from future applications like scrolling through large amounts of data, image editing and advanced web browsin

The purpose of this project was to reduce the production cost of the drive unit from AB Ph. Nederman & Co product Flowline with 50 % to make it more competitive, and the result is this report as well as a fully operational prototype. During the process I have looked into all of the functions of the existing product and have tried to improve them. The function which I have put most time and eff

For many years the benefits of using stockings that exert a pressure on the legs, to prevent and treat a number of health conditions, have been well known. For just as many years carers and caretakers have been struggling to put on these stockings onto the legs. The high compression strength of the stockings makes it very difficult to put them on the way one does with ordinary stockings. Today, me

The costs for producing machines have increased a lot in the latest years. For Presona this has meant that production costs for their main waste compactor needed to be cut in order to keep the compactor in their production line. The waste compactor was initially developed sometime in the 1960s when the price for construction materials and assembly allowed Presona to develop the compactor using a t

Interference fit assembly is a state-of-the-art technology for mounting cylindrical shafts into bores. Due to its extreme cost-efficiency it is used even in high-tech applications such as one of Bosch’s gasoline flow controllers. The picture below shows the anchor-needle connection. Due to electromagnetic incitation the assembly oscillates over 55 times per second. In order for the assembly to wit

Detta examensarbete har gått ut på att utveckla ett nytt avlänkningssystem till en myntsorteringsmaskin. Det utfördes på uppdrag av SCAN COIN AB som tillverkar bl.a. myntsorteringsmaskiner. För att kunna öka prestandan i deras modernaste myntsorterare SC Active 2200 var de intresserade av att undersöka möjligheten att använda en ny teknik för avlänkning av mynt. Det befintliga avlänkningssystemet

Realization of a Master Thesis is one of the mandatory parts of the Master of Science. The thesis was performed at the GUR/MBM mechanical development department at Sony Ericsson Mobile Communication in Lund, with supervision of the Division of Machine Design at the Department of Design Sciences, Lund University of Technology. The current consumption of mobile phones in standby mode has decreased a