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För närvarande finns ett välutvecklat skatteavtalsnätverk med över 3000 tecknade avtal. Med detta följer också stora möjligheter till internationell skatteplanering. Treaty shopping är inget nytt fenomen inom internationell skatterätt men har aldrig varit lika kontroversiellt som nu. Treaty shopping innebär att en skattskyldig organiserar sina affärer i syfte att omfattas av ett visst skatteavtaThere is currently a well-developed tax treaty network with over 3000 concluded treaties. Accordingly, there are countless opportunities for international tax planning. The concept of treaty shopping is a fairly new phenomenon and it has never been as controversial as today. Treaty shopping implies that taxpayers arrange their affairs in order to be covered by a particular tax treaty. To be cove

Uppsatsens syfte är att utreda bevisprövningen för asylsökande med flyktinggrunden sexuell läggning. Fokus har varit att granska den praktiska tillämpningen och vilka värderingar Migrationsverket och migrationsdomstolarna gör när den enskilda ska bevisa sin sexuella läggning. Jag har därav granskat 12 domar från olika migrationsdomstolar, samt undersökt de bakomliggande besluten från MigrationsverThis essay’s purpose is to investigate the evaluation of proof for asylum seekers that fear persecution because of their sexual orientation. The focus has been to examine the practical application and what assessments the Swedish Migration Agency and migration courts make in order for the individual to prove their sexual orientation. I have therefore examined 12 judgements from different migration

I takt med den tekniska utvecklingen behandlas personuppgifter i allt större utsträckning och mer gränsöverskridande. Behandling och överföring av personuppgifter är förenat med en risk för att individens integritetsskydd åsidosätts. EU har en stark dataskyddslagstiftning och värnar om skydd av EU-medborgares personuppgifter. USA har inte en lika stark dataskyddslagstiftning. Samtidigt är USA enWith the fast development in information technology, personal data is increasingly being processed and interchanged cross-border. Processing and transfer of personal data is associated with a risk that the individual's privacy protection is disregarded. The EU has strong data protection legislations and a strong protection of the personal data of EU citizens. The U.S. does not have as strong

The aim of this thesis was to compare different ways of dissociating tissue - specifically breast cancer tissue - and sorting out tumour cells and immune cells from the dissociated tissue using acoustophoresis in a microfluidic chip. Due to ethical issues with using tumour tissues to work on the methodology of a project, ultimately only healthy breast tissue was used in this work. Two dissociatio

Entreprenadavtal karakteriseras av att arbetena de reglerar tenderar att vara omfattande, komplicerade och långvariga, vilket ställer krav på samverkan mellan entreprenadavtalets parter. När en av avtalsparterna inte utför sin huvudförpliktelse uppstår ett avtalsbrott, vilket kan innebära att vissa påföljder med anledning av avtalsbrottet aktualiseras. I särskilda fall kan den skadelidande parten Contracting contracts are characterized by the work they regulate tend to be extensive, complicated and long-lasting, which implies a demand on collaboration between the contracting parties. When one of the contracting parties does not fulfill their main obligation, a breach of contract arises, which may mean that some penalties arising from the breach of contract will be actualized. In special ca

This study examines relative clause (RC) processing in Persian learners of English and native speakers of English to explore whether or how different task demands, referential context information with three potential RC antecedents along with the variables noun type (definite, indefinite), RC length (short, long) and RC type (extraposed, non-extraposed) affect their processing, using both an onlin

The master’s thesis was performed in collaboration with the department responsible for the driver vehicle interaction at Scania CV AB. The interaction between the driver and the vehicle contributes to the usability and overall experience of the product as well as to safety. In order to create a good interaction it is important to evaluate it. The purpose of the thesis work was therefore to develop

När två parter formulerar ett avtal behandlas ett antal olika klausuler. I kommersiella avtal regleras ofta vilken tvistlösningsmetod som ska tillämpas på framtida tvister. Den dominerande metoden är skiljeförfarande. Skiljeförfarande är en typ av privat tvistelösningsform, där en skiljenämnd har behörighet att pröva tvistefrågor och meddela ett bindande dom. Skiljeklausulen anses vara ett självWhen two parties formulate a contract, several clauses are to be considered. In commercial agreements, a clause regulating which dispute resolution method should be applied on future conflicts is usually included. The dominating alternative dispute resolution is arbitration. Arbitration is a type of a private dispute resolution method, where an arbitration panel has the authority to try dispute qu

Bakgrund De ledande världsekonomierna kom 2010 överens om att begränsa den globala uppvärmningen till två graders ökning jämfört med förindustriella temperaturer i hopp om att det räcker för att undvika den värsta effekten av klimatförändringar. För att nå detta mål skulle det, enligt The Intergovernmental Panel of Climate Change, krävas en absolut reducering av utsläpp med 41–72 procent till 2050Background The world’s governments agreed in 2010 to work towards limiting global warming to a two-degree warming compared to pre-industrial temperatures with the presumption that this would suffice in order to avoid the worst effects of climate change. Meeting this goal would, according to The Intergovernmental Panel on Climate Change, require a reduction of global emissions by 41–72 percent by t

With higher demands on farmers to reduce the usage of fertilizers and pes ti cides because of their negative environmental impact, as well as the rising prices of resources required for agriculture, precision agriculture has become a big focus in today’s agriculture research. Individual plant care systems are a big part of precision agriculture, and accurate information about the po si tions of in

Popular Abstract in Swedish Övergripande syfte Syftet med avhandlingen var att utvärdera hur en förenklad metod för diagnostisering av blodproppar i benets djupa ådror (djup ventrombos (DVT)) fungerar i svensk rutinsjukvård. Den förenklade metoden innebär användning av en strukturerad klinisk sannolikhetsbedömning tillsammans med ett blodprov (D-dimer test). Vi jämförde också vår D-dimermetod med The combination of pre-test clinical probability assessment and D-dimer test is now widely applied in the diagnostic process of DVT. The general objective of the present investigation was to validate these results in a Swedish routine emergency setting were the prevalence of the disease is high and were the clinical probability assessment was handled by many junior physicians. Furthermore, our aim

Alpha-synuclein (SNCA) protein aggregation plays a causal role in Parkinson's disease (PD). The SNCA protein modulates neurotransmission via the SNAP receptor (SNARE) complex assembly and presynaptic vesicle trafficking. The striatal presynaptic dopamine deficit is alleviated by treatment with levodopa (l-DOPA), but postsynaptic plastic changes induced by this treatment lead to a development of in

We present detailed observations of the bright short-hard gamma-ray burst GRB 090510 made with the Gammaray Burst Monitor (GBM) and Large Area Telescope (LAT) on board the Fermi observatory. GRB 090510 is the first burst detected by the LAT that shows strong evidence for a deviation from a Band spectral fitting function during the prompt emission phase. The time-integrated spectrum is fit by the s

Background: Obesity, type 2 diabetes and atrial fibrillation (AF) are closely associated, but the underlying mechanisms are not fully understood. We aimed to explore associations between body mass index (BMI) or weight change with risk of AF in patients with type 2 diabetes. Methods: A total of 7,169 participations with newly diagnosed type 2 diabetes were stratified according to baseline BMI, and

Background: One of the polymer gel dosimeters available today is the N-isopropylamide (NIPAM) polymer gel dosimeter which has a less toxic monomer compared to other polymer gels and the advantage of being able to be manufactured under normal oxygen levels. Polymer gel dosimeters in general are advantageous independent dosimeters to use for verification of new radiation treatment techniques due to

The enzyme, T7 RNA polymerase (T7 RNAP), is one of the most expensive raw materials required for mRNA vaccine production. As part of establishing South African manufacturing of mRNA vaccine, it is of interest to investigate the feasibility and profitability of South African manufacturing of T7 RNAP. This project scaled up present lab-scale knowledge on T7 RNAP production and used SuperPro design

This thesis defined and investigated a general workflow based on model-based design using the Functional Mock-up Interface (FMI), involving Hardware-in-the- Loop (HiL) simulation. The thesis was a direct continuation of Sara Gunnarsson’s master’s thesis "Evaluation of FMI-based Workflow for Simulation and Testing of Industrial Automation Applications", where a Software-in-the-Loop (SiL)