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Under 2013 presenterade OECD i samarbete med G20 15 åtgärdspunkter mot skattebaserodering och vinstförflyttning genom internationella bolagsstrukturer. Arbetet hos OECD fick namnet BEPS. Rekommendation 6 och rekommendation 7 i åtgärd 2 rör hybrida missmatchningar och dubbla avdrag. I ljuset av BEPS presenterades rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler mot skatDuring 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. In the light of BEPS, the European Union presented Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly

To reduce the costs and survive the challenges of migration, animals should flexibly respond to changing environmental conditions along the route. In long-distance migratory birds, available habitat can vary substantially and so individual flexibility is needed to optimally exploit foraging opportunities, particularly for species that have specialized diets. However, flexible behavioral responses Seabirds adjust their behavior to migrate over changing landscapes Tracking birds with GPS technology, like the one that lets us consult Google Maps in our phones, has given exciting insight into how they are able to fly thousands of kilometers in challenging conditions over oceans and deserts during migration. Yet there are many species with fascinating migratory strategies that have not been tr

Öring: Populär värdfisk för Vramsåns flodpärlmusslor Flodpärlmusslan är en av de äldsta djurarterna i Sverige och kan leva över 100 år. Den äldsta flodpärlmusslan hittades i Görjeån och var 280 år gammal. Det latinska namnet margaritifera margaritifera betyder pärlbärare och är en ytterligare fascinerande egenskap hos denna art. När ett främmande föremål, till exempel ett sandkorn, transporteras The freshwater pearl mussel Margaritifera margaritifera has dramatically declined through its entire distribution range since the 1900’s. Despite the increasing conservation measures implemented to protect the species, many populations are still endangered. The long-term objective of this research, realized in collaboration with Lund University and the Life Connects project, was to raise the succe

Controlling growth of a cell How incredible would it be to control growth of cells? One of the most basic mechanisms in life. This knowledge would be especially useful for treating threatening cells such as cancer cells or pathogenic bacteria. It would be lifesaving to understand and determine their growth. Here the focus is on growth of bacteria, particularly those belonging to the genus Strepto

En pandemi är ett typexempel på force majeure: det är en genomgripande händelse för hela samhället. Så också för byggbranschen. Under våren 2020 drabbades många entreprenader av personalbrist och leveransproblem. Störningarna var dock kortvariga och den övergripande bilden är att byggbranschen klarat sig förhållandevis väl genom pandemin. En långsiktig förändring är kravet på smittskyddsgärder. SyA pandemic is a classic example of force majeure. In spring 2020, due to the corona virus, a lot of construction sites was affected by a lack of personal and delivery problem. The problems were however only temporary, and the overall picture is that the construction business has done relatively well during the pandemic. Something that is permanent is the requirement for prevention of infection at

Model predictive control can be used to control a range of processes, from selfdriving cars to chemical plants. The education of the engineering students that in the future will design these controllers is an important matter. In this thesis, three Matlab toolboxes have been evaluated and compared from a student’s perspective. The toolboxes are Mathwork’s own toolbox called Model Predictive Contro

Introduktion: Schizofreni är en komplex psykisk sjukdom som kan ha olika typer av förlopp och svårighetsdrag. De gamla stereotyper som lever kvar i samhället och som sprids av media framställer de som drabbas av schizofreni som våldsamma och farliga människor. En undersökning av sjuksköterskors attityder gentemot patienter med schizofrenidiagnos kan bidra till ökad kunskap om den upplevda stigmati

Syftet med denna studie är att undersöka och bidra till forskning gällande huruvida reporäntan i Sverige påverkar underprissättning vid börsintroduktioner. I studien utvecklas en hypotes baserad på teorier om företagsvärdering med fokus på kassaflödesvärdering, WACC och CAPM. Studien har en deduktiv ansats där en kvantitativ metod tillämpats. Insamlat material består av sekundärdata. Utifrån dennaThe purpose of this study is to investigate and contribute to research regarding whether the repo rate in Sweden has an impact on underpricing.This study has a deductive approach where collected material consists of secondary data. Based on this, a multiple regression analysis has since been performed to examine the variables' relationship to underpricing and a couple of ANOVA tests have been

The drought is a complex meteorological phenomenon associated with low precipitation and low water saturation in atmosphere, soils and plants and can has a great effect on aboveground biomass and change the structure and function of the ecosystems. The droughts also are known to reduce the primary and secondary productivity of vegetation. The Climate has high influence on vegetation productivity.

The thesis describes the concept of identity certification – to identify oneself and to be able to uniquely be identified by others – in a Scandinavian Middle Ages (ca. 1050-1500) context. Furthermore, the essay shows the possibilities of combining systems scientific analysis methods and concept in a historical-archaeological context. Name and taking of an oath by others to certify someone’s ide

Abstract (Swedish) Vägföreningen Vikhögs Uddeväg har under lång tid upplevt problem och risker med kusterosion för sin privata väg. Denna studie ämnar utreda vilka förutsättningar som ligger bakom problemen och hur problemen kan utvecklas i framtiden. Studien ämnar också undersöka vilka resurser som finns tillgängliga i samhället för små kustsamhällen att använda sig av för att skydda sin egendom

As we are discovering more and more how much the built environment, especially during construction and dis-assembly , has on our planet, We as architects need to constantly re-assess our approach to our designs. From the materials we use, and the construction techniques. Throughout studying this masters programme, I have been fascinated by how we can change this through a combination of material

This essay focuses on the verse 3:28 from Paul´s letter to the Galatians, in which Paul writes that “There is neither Jew nor Greek, there is neither slave nor free, there is neither male nor female; for you are all one in Christ Jesus.” I have chosen to focus, primarily, on the concepts of “male nor female” in a combined exegetical study and hermeneutical search for an inclusive, Pauline language

As global warming continues to threaten our society we must all try to adapt in an attempt to diminish greenhouse gas emission. In order to counteract global warming Tretorn AB has chosen to pursue a more sustainable product line. In this thesis I have worked with a scenario of sudden flooding in an urban environment. I examined urban population usage of waterproof footwear such as rubberboots an

Williams is a long standing, family owned and operated Formula 1 team. Their track record of success is closely tied to their status as a skilled and independent constructor in a highly competitive and monetized sport. When founder Frank Williams steps aside and his daughter Claire takes over, the team struggles to produce the glory of yesteryear. Claire’s appointment fuels accusations of nepotism

Earthquakes occur around the globe all the time. Most are weak enough to just pass by, some are strong enough to be felt by us humans, and some very few are completely devastating. A comprehensive database distributed by NOAA National Centers for Environmental Information provides a means for reviewing devastating earthquakes over the past. Extreme value theory has previously been applied to model

International migration is a consolidated and worldwide phenomenon which in recent years has been increasing in Europe due to the political instabilities of the middle east and the African continent. The eects of immigration on the receiving countries are of relevant interest for economic and social policies since these eects contribute substantially to shape the leadership of a country and, in th

Titel: Kvinnor, hjälper eller stjälper de kreditbetygen? En kvantitativ studie om hur kvinnor i styrelser påverkar företags kreditbetyg Seminariedatum: 2021-01-15 Kursnamn: FEKH89, Examensarbete i Finansiering på kandidatnivå, 15hp. Författare: Sofie Mattsson, Oscar Pålsson, Frida Rosén Handledare: Anamaria Cociorva Nyckelord: kreditbetyg, kvinnliga styrelseledamöter, S&P Global Ratings, EuropTitle: Women, do they help or hurt corporate credit ratings? A quantitative study on how women on boards affect corporate credit ratings Seminar date: 2021-01-15 Course: FEKH89, Degree Project in Corporate Finance, Undergraduate level, 15 ECTS-credits. Authors: Sofie Mattsson, Oscar Pålsson, Frida Rosén Advisor: Anamaria Cociorva Key words: credit rating, women on board, S&P Global Ratings, E

Barn i svenska förskolor utsätts för höga ljudnivåer som kan orsaka hörselskador och röstrelaterade problem bland både lärare och elever. Detta på grund av att de behöver höja rösten för att göra sig hörda i en bullrig miljö. På grund av detta är det av intresse att på något sätt kunna förutse ljudmiljön i just förskolor. Detta kan exempelvis göras genom att falta binaurala inspelningar av förskolChildren in Swedish preschools are exposed to high noise levels that can cause hearing damage or voice related problems among both teachers and students, this since they have to raise their voice in order to make themselves heard in a noisy environment. Because of this it is of interest to be able to predict the sound environment in preschools. A way to do this is through convolving binaural recor