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Avancerade skatteupplägg och aggressiv skatteplanering av multinationella företag har under lång tid varit en realitet inom EU. Genom prissättningsbesked kan företag och nationella skattemyndigheter på förhand fastställa hur koncerninterna transaktioner ska prissättas och hur företaget ska beskattas i den aktuella medlemsstaten. Under senare år har Europeiska kommissionen i allt större utsträckninAdvanced tax structures and aggressive tax planning by multinational companies have long been a reality within the EU. Through advance pricing agreements, companies and national tax authorities can determine in advance how intra-group transactions should be priced and how the company will be taxed in the relevant Member State. In recent years, the European Commission has increasingly scrutinized s

INTRODUCTION: Survival and healthcare for patients with congenital heart disease have improved, and the number of pregnancies among women of childbearing age with congenital heart disease has increased. Our aim was to investigate obstetric outcomes in a large retrospective, national registry study of women with congenital heart disease compared to controls.MATERIAL AND METHODS: The study included

Wetlands are valuable ecosystems, and assets for human life, that must be regularly monitored, starting with accurately mapping their location and extent. However, an updated national inventory of wetlands is needed. The availability of multi-source data, and advanced machine learning algorithms in Google Earth Engine (GEE) offers excellent opportunities to map wetlands on a country-wide scale. Th

Genom samhällsutvecklingen utmanas gamla sjukdomsbegrepp och lagar. I medierapportering och forskning har självskadebeteende uppmärksammats allt mer. Självskadebeteenden kan ta olika uttryck och även sex har påvisats kunna utgöra ett medel för att skada sig själv. Idag finns det medicinsk forskning om sex som självskadebeteende och rättsvetenskaplig forskning om tillämpningen respektive tolkningenSocietal development is constantly challenging old concepts of disease and law. In media reporting and medical research, self-injurious behavior has received increased interest. Self-injurious behavior can be expressed in various forms. Sex as self-injury is a new concept in the research field and the current knowledge of sex as self-injury did not exist when the Care of Young Persons Act, hereaft

En intrångsundersökning är ett medel att vidta för att säkra bevisning om ett intrång i en immateriell rättighet och dess omfång. Bevissäkringsåtgärden infördes efter att det från internationellt håll framhölls att Sverige behövde uppdatera sin lagstiftning för att den skulle överensstämma med internationella åtaganden. En intrångsundersökning genomförs av Kronofogdemyndigheten och liknas ofta vidAn infringement investigation is a measure to secure evidence regarding an infringement in an intellectual property and the extent of the infringement. The measure was introduced into the Swedish legislation after it had been stressed it was needed for it to comply with international commitments. An infringement investigation is carried out by the Swedish Enforcement Authority and is often compare

Conservation of the Stone Tiger in Taiwan: An Exploratory Study Leopard cats (Prionailurus bengelensis), named for their colorations and patterns that resemble leopards, are small, wild felids that are broadly distributed throughout Asia. They are also referred to as “stone tiger” (a direct translation from Chinese) in Taiwan, which can be attributed to how they will become motionless in the pre

Kommuner har stora kostnader för sitt planarbete, vilka idag täcks på olika sätt. Lagstiftningen ger kommuner rätt att ta ut planavgift från de fastighetsägare vars fastigheter får nytta av planarbetet genom att bygglov ges i enlighet med planen. Planavgift kan tas ut i förskott, vilket har gett en kommunal praxis där så kallade plankostnadsavtal tecknas med den som ansöker om planläggning. ExamMunicipalities have large costs for their work with detailed development plans and area regulations. These planning costs are funded in different ways. Legislation permits municipalities to charge property owners for the planning costs of a certain plan, if the properties benefit from the plan by receiving building permits. Municipalities can charge a fee of planning when the building permits are

Populärvetenskaplig sammanfattning Arktis har under de senaste årtiondena upplevt betydande uppvärmning och enligt prognoser förväntas ytterligare höjningar av både lufttemperatur och nederbörd under det kommande århundradet. Det förändrade klimatet har haft omfattande konsekvenser för permafrosten (ständigt frusen mark) som format och kraftigt präglar stora delar av det arktiska landskapet. Med öThe Arctic region has experienced significant warming in the past decades and according to predictions further increases in air temperatures and precipitation will occur during the 21st century. Recent changes in climate have had widespread implications for the permafrost around the Arctic. Shorter periods of snow covering the Arctic regions significantly reduce the average annual albedo which dra

Streptomyces belong to the phylum Actinobacteria, which are Gram-positive bacteria with GC-rich DNA. Most Streptomyces are strict aerobes and inhabit soil. They are known for production of a wide range of secondary metabolites, including antibiotics e.g. the macrolide erythromycin (S. erythraeus) or chloramphenicol (S. venezuelae). The typical smell of wet soil is owed to geosmin, also a secondary

Kiviks Musteri AB has a vision to maintain a good environmental profile with a sustainable production. To achieve this, the aim is to decrease the product wastage and water consumption. Apart from the increased sustainability, this also leads to an increased income and is essential for the growth of the company. The main aim with this master thesis is to identify and chart the product wastage and

Denna uppsats syftar till att analysera förutsättningarna för att förbjuda förflyttningar av asylsökande inom det gällande Dublinsystemet, samt hur kompatibelt den europeiska kommissionens förslag för en Dublin IV Förordning är med mänskliga rättigheter. Dublinsystemet har till syfte att fördela skyldigheten att hantera asylansökningar mellan medlemsstaterna inom EU till en ansvarig medlemsstat. This thesis aims to analyse the prohibitions of transfers of asylum seekers in the Dublin System, and how compatible the Commission’s Proposal for a Dublin IV Regulation is with human rights law. The Dublin System is meant to allocate responsibility between Member States regarding asylum applications. After the responsible Member State has been decided according to certain criteria, the asylum see

I studien undersöks utmaningar och förbättringsförslag relaterade till arbetsmiljö, säkerhet och kommunikation inom byggindustrin för utländska arbetstagare, med extra fokus på länderna Polen och Litauen. Fri rörlighet för arbetstagare inom EU, som fastställs av artikel 45 i EUF-fördraget, möjliggör lika tillgång till både arbetsmöjligheter och behandling oavsett nationalitet. Syftet med studien The study examines challenges and improvement suggestions related to the work environment, safety, and communication within the construction industry for foreign workers, with a particular focus on Poland and Lithuania. The free movement of workers within the EU, as established by Article 45 of the treaty on the functioning of the European Union, ensures equal access to both employment opportuniti

Uppsatsen undersöker bevisrättsliga och processuella risker förenat med be-visning som består av berörings-DNA och invändningar från den tilltalade att DNA-spåret tillkommit genom sekundäröverföring. De risker som identifierats är att berörings-DNA är behäftat med vissa osäkerheter. Forskning har visat att sådana spår i vissa fall kan överföras genom ett eller flera mellanled. Samtidigt har HD i sThis thesis examines evidentiary and procedural risks associated with evi-dence consisting of touch DNA and objections from the defendant that the DNA trace was transmitted through secondary touch-transfer. The risks identi-fied are that touch DNA is subject to certain ambiguities. Research has shown that such traces can be transmitted through one or more intermediate links. Concurrently, the Swed

Att mäta framgång i byggprojekt idag kan vara svårt. Dels att hitta en samsyn på vad framgång är dels hur man ska mäta framgång. Genom den forskning som finns inom området kan man konstatera att det är äldre metoder som används än idag för att mäta framgång. Dessa metoder har även modifierats med tiden och bildat nya metoder. De vanligaste områdena att mäta för att förstå framgång i forskning är tMeasuring success in construction projects today can be difficult—partly due to the lack of consensus on what success is, and partly due to the challenge of how to measure it. Existing research shows that older methods are still used to measure success, though many of these have been modified over time and evolved into new approaches. The most common aspects evaluated in research when measuring su

Abstract Title: How can ASSA ABLOY develop its M&A analysis with regard to supply chain synergies? Authors: Axel Johnsson and Erik Hellberg Supervisor: Andreas Norrman Examiner: Louise Bildsten Background: Mergers and acquisitions (M&A) are majorly conducted with the ambition and endeavour of realizing synergies, thereby enabling the merged corporation to generate greater value compared

Implication of DNAJ co-chaperones in Neurodegenerative diseases General improvements of human life conditions at different levels translate into an increasingly growing life span expectancy of the earth population. This, however comes with the cost of an increase in neurodegenerative diseases which broadly increases in frequency with age. Most age related brain diseases such as Parkinson’s dis

Från och med den 1 januari 2020 skärptes straffskalan för sexköp av barn. Syftet med åtgärden var att förstärka det straffrättsliga skyddet för ungdomar mot att dras in i prostitution. Brottet är förknippat med låg åtalsfrekvens. Det har tidigare förklarats med att aktsamhetskravet i förhållande till ålder i 6 kap. 13 § BrB - som täcker flera sexualbrott med åldersgräns - var särskilt svårt att upIn January 2020 the range of punishment for exploitation of a child through the purchase of a sexual act got stricter. The reasoning behind the change was to strengthen the criminal justice protection for these children. Exploitation of a child through the purchase of a sexual act is associated with a low prosecution frequency. An explanation for this has been that the rule of negligence in the si

Background The Company produces and sells specialised products and technical solutions worldwide through more than ten different technology-based and decentralised Business Units. While the "Business continuity management"-programme has been implemented throughout the Company for many years, many of the Business Units' "disaster recovery"-capabilities had not been tested un

GABAergic Neurotrasmission – A “cross-talker” between inflammation and neural plasticity in stroke Stroke is a leading cause of disability and no pharmacological treatment is currently available to promote recovery in suffering patients. A major part of research is focusing on finding new biological targets which can be pharmacologically intervened with, providing favorable results in facilitatin

Can constructed wetlands be used to fight cyanobacterial blooms? Cyanobacterial blooms are more than just a nuisance that prevents swimmers from making the most of the warmest months. Cyanobacterial blooms can cause a wide array of problems such as polluting freshwater reservoirs and causing fish die offs, owing to their ability to grow rapidly and release toxins which are harmful to both humans