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In the wake of the globalization, international tax planning structures has become vital for US investors in order to meet economic challenges and to survive on the competitive market. This research indicates that countries in Europe, such as Sweden and Switzerland, provide a favourable environment for US multinational corporations to set up holding companies as a way to enjoy benefits of legal ta
Denna uppsats undersöker hur utbrett bruket av Google Translate (GT) är vid översättning av svenska kommuners hemsidor och vilken inställning kommuner har till översättningstjänsten samt hur förenlig tjänsten är med kommunernas lagstadgade informationsskyldigheter. Uppsatsen bygger på en enkät som har skickats ut till Sveriges samtliga 290 kommuner och enkätfrågorna berör på vilket sätt hemsidorn
The thesis explores how the political discourse on refugees and asylum seekers is produced within portfolio committee meetings at the South African parliament. A critical discourse analysis investigates how statements of delegates of the Department of Home Affairs and Social Development foster unequal power relations and construct social identities perpetuating the on-going discourse on refugees a
Bakgrund: Gruppen äldre blir allt fler i Sverige, en anledning kan vara att de utför åtskilliga aktiviteter. Oberoende av detta sker ett fall varje minut. Aktivitet är något som ger livet en mening och är en avgörande faktor för individens hälsa. En bra aktivitet för äldre kan vara dans, vilket stärker balansen. Syfte: Att undersöka hur aktiva en grupp äldre var samt hur deras hälsa och livskvalit
”I gränslandet mellan privat och offentligt” är en kvalitativ studie om arbetsgivares entré på Facebook och dess betydelse för konstruktionen av identiteter författad av Mariam Cissé och Caroline Lindkvist vid institutionen för Medie- och kommunikationsvetenskap, Lunds Universitet under vårterminen 2013. Sociala medier är idag en del av mångas vardag och Facebook används av nära fem miljoner män
The infrastructure and the traffic that it brings affect wild animals and thus the entire biodiversity. The human built up network of cities and connecting roads are major barriers for many species in the natural world, making it harder for them to move through the landscape. The more roads in a landscape, the more fragmented it gets and with it important habitats get degraded. Long-term effects f
This thesis aims to investigate how the parties represented in the Swedish parliament justify the ban for Swedish citizens to wage war for any army except the Swedish. The analyzed material has been collected through personal interviews with each party’s legislative spokesmen. The method used to analyze the material is an analysis of ideas inspired by Torbjörn Aronson’s morphological content analy
Uppsatsen undersöker barns trovärdighet som målsägare i sexualbrottsmål. Ämnet är särskilt känsligt då det pågår en känslostormande samhällsdebatt som följd av ett flertal uppmärksammade fall i vilka övergrepp inom den svenska förskolan avslöjades. Första delen av uppsatsen undersöker den rättspsykiatriska forskning som finns gällande barns vittnesmål och jag kunde efter denna utredning konstate
The oil crisis in the 1970’s made countries realize their dependence on oil; and with it a dependence of other countries. To be self-sufficient and to be able to decrease the impact of economic crises, such as the oil crisis, some countries have started searching for renewable alternatives for fossil fuels. In the same process the importance of saving energy has become another vital action towards
The quest for effectiveness and results has become a top political priority in the international development sector during the last decade. One of the prevailing tools for effectiveness and goal fulfilment for development projects is the Logical Framework Approach (LFA). Implementing organisations, such as NGOs, are often obliged to use the LFA for planning, implementation and evaluation in order
Sammanfattning Titel DOSS - Värderingsmodell för riskerna vid tillverkningen av flytande livsmedel - En analys av interna risker och deras ekonomiska konsekvenser på produktens varumärke Författare Dagmar Ohlsson & Sofia Svensson Handledare Carl-Henric Nilsson, Universitetslektor vid Technology Management Centrum, Lunds Universitet. Fredrik Nilsson, doktorand vid Förpackningslogistik, Lunds Te
Background: Cohort studies of the relationship between air pollution exposure and chronic health effects require predictions of exposure over long periods of time. Objectives: We developed a unified modeling approach for predicting fine particulate matter, nitrogen dioxide, oxides of nitrogen, and black carbon (as measured by light absorption coefficient) in six U.S. metropolitan regions from 1999
Background. Linear programming has been used extensively as a tool for nutritional recommendations. Extending the methodology to food formulation presents new challenges, since not all combinations of nutritious ingredients will produce an acceptable food. Furthermore, it would help in implementation and in ensuring the feasibility of the suggested recommendations. Objective. To extend the previou
In models of anomaly-mediated supersymmetry breaking (AMSB), the lightest chargino is predicted to have a lifetime long enough to be detected in collider experiments. This letter explores AMSB scenarios in pp collisions at root s = 7 TeV by attempting to identify decaying charginos which result in tracks that appear to have few associated hits in the outer region of the tracking system. The search
Background: Primary Health Care (PHC) plays a crucial role in managing the COVID-19 pandemic, with only 8% of cases requiring hospitalization. However, PHC COVID-19 data often goes unnoticed on European government dashboards and in media discussions. This project aims to examine official information on PHC patient care during the COVID-19 pandemic in Europe, with specific objectives: (1) Describe
Urinary incontinence affects 25–45 % of women with the gold standard surgical approach being placement of mid-urethral synthetic slings; tension-free vaginal tape (TVT) and trans-obturator tape (TOT). Due to the controversies regarding vaginal mesh the last decade, an increasing demand has evolved for incontinence treatment without vaginal synthetic mesh. The short term results of autologous rectu
Background and Purpose-Although many stroke patients are young or middle-aged, risk factor profiles in these age groups are poorly understood. Methods-The Stroke in Young Fabry Patients (sifap1) study prospectively recruited a large multinational European cohort of patients with cerebrovascular events aged 18 to 55 years to establish their prevalence of Fabry disease. In a secondary analysis of pa
In the coming years, it is anticipated that if we continue with the same pace of energy consumption, communities will continue to face three major challenges; a mounting increase in energy demands, pollution, and global warming. On a local scale, Egypt is experiencing one of its most serious energy crises in decades. The energy consumed in indoor cooling and heating is the biggest portion of total
