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Till varje stats suveränitet hör utformningen av dess beskattning. Eftersom flertalet stater använder sig av olika principer vid bestämmandet av beskatt-ningsanspråken leder detta ofta till dubbelbeskattning för företag och indivi-der. Motverkandet av den ofördelaktiga beskattningen sker genom en till-lämpning av skatteavtal då deras syfte primärt är att undanröja eller lindra följderna av internaDesigning of the taxation system belongs to the sovereignty of each state. Since most states use different principles in determining the taxable claims, this often leads to double taxation of companies and individuals. The avoid-ance of the unfavorable taxation is made through the practice of tax treaties, as their primary purpose is to eliminate or mitigate the consequences of in-ternational judi

Denna uppsats fokuserar på frågor kring gränsdragningen mellan avtalsklausuler som ger tredje man rätt att fylla ut parternas avtal och skiljeklausuler i kontexten av värderingsklausuler. Dessa klausuler återfinns bland annat i kontrakt rörande företagsöverlåtelser. Vid en företagsöverlåtelse är priset på målbolaget beräknat utifrån de finansiella förutsättningar som förelegat vid överlåtelsedagThis paper focuses on issues related to the distinction between contract clauses that give third parties the right to fill out the parties' agreement and arbitration clauses in the context of purchase price adjustment clauses, the latter which can be found in contracts for business transfers. At a transfer of an undertaking, the price of the target company is derived from the financial condit

Authors: Amanda Haraldsson and Jennica Bjurman Title: From safety to freedom - entrepreneurship as a professionalization strategy among social workers [translated title] Supervisor: Karin Kullberg The aim of this study was to examine outcomes/results of Social Workers’ choice to commence working in private practice. We wanted to identify the advantages and disadvantages respondents believe exist

Eating disorders are the third largest mental illness in females. Many of those who recover never regain a healthy relationship towards food and over 50% of those with eating disorders do not recover from the disorder. In order to better understand the factors underlying the recovery process, focus ought to be placed on the perspectives of those experiencing eating disorders. The aim of this quali

Introduktion: Övervikt och obesitas medför risker för både kvinna och barn under graviditet och förlossning. Att informera om dessa risker kan vara svårt då ämnet är belagt med känslor av skuld och skam. Syfte: Studiens syfte var att belysa svenska barnmorskors upplevelser av att diskutera livsstilsfrågor med överviktiga och obesa gravida kvinnor. Metod: En kvalitativ studie med induktiv ansats ha

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

This is not a traditional thesis in any sense and certainly not by the actual definition and proper meaning of the word in itself. I have instead chosen to produce a creative work in relation to the field of studies. This Master’s work consists of a screenplay with additional supporting texts connected to that screenplay, a logline, a premise, and a synopsis.

Kockums AB is a company with long experience from developing and manufacturing submarines. At the moment they are running a grand development project called A26 that will be a new generation of submarines. There will be a radical change made to the energy systems on the boats regarding the diesel engines. The latest produced submarines have used two large diesel engines from MTU, but to keep repai

A submerged submarine is highly sensitive to fires since the fire residues cannot be directly ventilated to the atmosphere. Deadly outcome could be the result if the submarine does not reach the surface within time or manages to purify the air while submerged. Reasons for not reaching the surface could be enemies at the surface or system failure. No Swedish submarines are today able to purify fire

The objective of this study was to investigate possible energy saving measures for the area Rådhusrätten in Lund, Sweden, owned by Lunds Kommuns Fastighets AB, LKF. This study also included designing a suitable solar heating system to satisfy the hot tap water need and a photovoltaic system to satisfy the electricity need of the office. The work also included buildning investigation of the inhabit