Sökresultat

Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med

Some seabirds we encounter only fleetingly, as they fly by as we walk along the beach, or perhaps meet far out at sea when we take a boat trip. Others though we are more familiar with, such as the ‘seagulls’ that many will not even turn their head to appreciate. Yet, all seabirds have remarkable stories to tell, and we are fortunate now to live at a time where we can follow individual birds as theMost seabirds breed colonially, at which time they make central-place foraging trips. Parents must collect food both for themselves and for egg production/chick-rearing. How should they forage? I followed five species across two sites in Sweden in the Baltic Sea using GPS and time-depth recorder (TDR) devices, giving information on both flight and diving activity. I use a movement ecology approach

This research uniquely addresses the underexplored area of storytelling as a medium for learning and safety in sports diving, a high-risk discretionary activity. It achieves this by utilising a comprehensive mixed-method approach, that incorporates online surveys, focus groups, and interviews to gather perspectives from a wide range of stakeholders in the diving community. The informants were dive

More and more companies are adopting Circular Business Models (CBMs), which can serve to foster a sustainable transition towards a Circular Economy (CE). Nonetheless, much of the CBMs adoption-related research in academia has a focus on end-user facing companies, which have direct access to final end-users, to whom they sell a complete product. However, a significant role in such settings is playe

The Convention on Biological Diversity (CBD) was designed in accordance with the framework protocol approach, which comprises treaty bodies such as Conferences of the Parties (COP) and compliance mechanisms and sets out broad standards to be made more precise through the making of protocols. The CBD’s third objective, access and equitable sharing of the benefits arising from the utilization of gen

The problem of windfall has recently become more and more frequent in marine insurance. The solution to the problem would affect both international business and the insurance industry. The Marine Insurance Act 1906 has not specified clearly about the solution; relevant English cases seem to render different decisions as to the payment recovered from the third party. The problem is caused by the co

With the growth of cities more issues relating to the environment, economy and health have emerged. The climate in the city affects how the city is structured and how the city space is used. In return the city also has an effect on the climate by modifying the regional climate conditions on a large scale. This has led to an increase in air temperature in the urban areas causing an urban heat islanGrowth of cities has caused the climate in them to change making urban areas warmer than the surrounding rural areas. This phenomenon is called an urban heat island. Mitigation tactics to counter the heating of the urban areas vary from changing the thermal properties of the surface materials to adding vegetation and water bodies to the urban scene. This study aims to investigate the impact green

I denna tvärvetenskapliga och internationellt förankrade forskningsmiljö undersöker vi å ena sidan hur rätten hanterar människor i utsatta positioner och å andra sidan hur de kan tillvarata sin rätt. Utgångspunkten är att möjligheten att tillvarata sin rätt kan förhindras eller försvåras om man befinner sig i en utsatt position, som barn, ungdom, gammal, sjuk, fattig eller hemlös. Konkret innebär We study how law treats people in vulnerable positions and how these people can make use of law. We are also interested in how the judicial system views individuals in relations to their context and to societal structures. The possibility to make use of one’s right can be obstructed or aggravated in a vulnerable situation, as a child or youth or old, disabled, poor or homeless person. Our research

Om farorna med superintelligens – Vetenskap och Hälsa Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök Om farorna med superintelligens 2021-11-05 Bild: iStock/mikkelwilliam Artificiell intelligens används och gör redan nytta inom flera olika områden, det har vi många exempel på i den här tidningen. Samtidigt har

https://www.vetenskaphalsa.se/om-farorna-med-superintelligens/ - 2026-01-08

In the Lutheran tradition, of which the Church of Sweden is part, the spoken and written word often gets an automatic priority over the experience and perception of artistic expression. As a result, the discourse on the role of aesthetics in liturgical formation has come second to the ongoing discussion about the linguistic and semantic meaning of texts. This thesis wants to contribute to a renewe

When the Torrey Canyon ran aground in 1967, there was no international regime covering liability for oil pollution damage. This changed with the adoption of the 1969 Civil Liability Convention for Oil Pollution (CLC) and the 1971 International Convention on the Establishment of an International Fund for Compensation for Oil Pollution Damage (Fund Convention). While torts are mainly fault based, th

The subject of the thesis is unfair dismissal, where the question contains a definition of the concept according to current law and a survey of what the Labour Court emphasizes in assessments in these cases. In cases of suspected unfair dismissals, the court has applied a more nuanced burden of proof rule in these disputes. The paper will also address this and provide a more detailed description o

The café is a social meeting place. An as yet un-moulded aspect of social life is boundaries – how meetings rest on boundaries between participants that their intercourse brings forth. The aim of this dissertation is to study the café as a sociological and social–psychological phenomenon and at the same time contribute to forming the social–psychological aspect of boundaries. The study also contri

Categorising people and housing situations is unavoidable in research and national and local statistics on homelessness, as well as in regulating and planning for interventions and supply and allocation of suitable accommodation. Despite different motives and original functions, however, these categories and the use of them are influenced by the political discourse, especially when they travel froCategorising people and housing situations is unavoidable in research and national and local statistics on homelessness, as well as in regulating and planning for interventions and supply and allocation of suitable accommodation. Despite different motives and original functions, however, these categories and the use of them are influenced by the political discourse, especially when they travel fro

https://www.vetenskaphalsa.se/hudcancer-appar-brister-i-information-och-markning/ - 2026-01-09

In the early 1980s, during the darkest years of Pinochet’s dictatorship, an apparently innocuous but radical decision was made: to implement an old-age pension system based on individual accounts mandatorily administered by private for-profit entities called ‘pension fund administrators’ (‘AFPs’, by its acronym in Castilian), in which the workers’ social security regarding old-age pensions was in

Synchrotron radiation sources have greatly contributed to the progress in many fields of science. The development of the storage ring technologies have made possible to obtain very low emittance electron beams, which together with the use of undulators allow to guide a very high photon flux into a very small beam size required by the experiments. Development of sources has been accompanied with eq

Restoring cultivated peatlands has become a silver bullet in climate change mitigation policies globally due to peatlands’ potentials to sequester carbon. In Denmark, carbon is the focal point for such interventions but simultaneously conspicuous by its absence in local restoration efforts. Scientific abstractions render carbon visible through maps and models presenting soil’s carbon content, emis