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Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. Prissättningen beräknas med en ’armlängds avstånd’, vilket menas att det interna priset ska vThis thesis concerns the issue of how MNE affects their taxable profit through transfer pricing. When companies transfer assets between subsidiaries in different states they need to price the assets so the taxable profit that arises reflects the value of the subsidiary. The pricing is calculated to comply with ‘arm’s length price’, which means the internal price should be the same as if the asset

Failure in entrepreneurial initiatives is often considered beneficial for entrepreneurial learning, as entrepreneurs learn from such experience through reflection on why it occurred. However, the actors involved are heterogeneous, implying they may interpret failure differently, and, consequently, their learning outcomes may also differ. Using attribution theory as the main theoretical framework,

Abstract: The purpose of the paper is to examine the impact of the Governments contribution Creative school (Skapande skola) on a cultural business by a case study of Skissernas museum in Lund. By investigating the difference in work process between the projects implemented with and without Creative school I can identify the impact of the contribution on Skissernas museum. The biggest difference b

Economic policy instruments are commonly used to address environmental problems. This study examines the historical development of the carbon tax in Sweden. By using the concept of epistemic culture, this study shows how carbon emissions, rather than energy use alone, emerged as an object of taxation. While the leading politicians saw the carbon tax as an innovative instrument for demonstrating cl

The concept of bricolage has primarily been used in exploring how entrepreneurs in the formal sector, in addition to social entrepreneurs, mobilise resources in developing their businesses. Little is known, however, about the bricolage experiences of young informal entrepreneurs in the rapidly changing, technologically driven mobile telephony sector. Drawing on qualitative field research with youn

The modified fighting hypothesis (MFH) proposes that most humans are right-handed because it conveyed an advantage during intraspecific fights with sharp weapons, due to the leftward location of the heart and aorta. An examination of the literature on sharp force injury showed that the thoracic region is penetrated more than any other region, and the left thorax is penetrated approximately 2.4 tim

The ability to overcome short-term economic stress has been shown to be a good measure of the standard of living of populations in the past. From micro-level studies conducted across Europe and Asia we have learned that measures taken to smooth consumption, such as delaying births and marriages, and out-migration, were not sufficient to prevent all family members from dying in years with high food

Introduction: Benchmarking colorectal surgery outcomes informs quality improvement. The ESCP CORREA 2022 snapshot audit aimed to assess contemporary colorectal resection practices and short-term outcomes across European countries and beyond. Methods: An international prospective multicentre audit was conducted in which adults undergoing elective or emergency colorectal resection during a 6-week pe

Remanufacturing is a key strategy in the circular economy, enabling substantial product value retention. However, inconsistent definitions across standards and legislation hinder global trade, core recovery and market acceptance. This study examines how remanufacturing is defined in laws and standards, and how these definitions impact industry practices. Through a literature review of key existing

This study tests the viability of multiple sorting tasks (MST) as a method to explore perceptions of public space and its potential for people that are vulnerable to loneliness. The procedure integrates qualitative and quantitative aspects and obviates the challenge of people articulating how they interact with their surroundings, especially being aware of what features of their environment are in

This study investigates the impact of a 10-week Arts on Prescription (AoP) program in Denmark designed for young adults aged 18–30 who were disengaged from education and unemployed. Eighteen participants took part in four semi-structured focus group interviews, and four completed a survey; most reported experiences of anxiety, depression, and stress, with some describing chronic pain, ADHD, or aut

Serglycin (SRGN) has been found overexpressed and secreted in glioblastoma (GBM), associated with tumorigenic signaling and poor prognosis. In this study, we aimed to elucidate the involvement of SRGN in the unfolded protein response (UPR), an oncogenic signaling pathway implicated in protein recycling and cell fate. Herein, we developed stably transduced LN-18shSCR GBM cells, expressing high leve

The exploration of tunable superconductivity in strongly correlated electron systems is a central pursuit in condensed matter physics, with implications for both fundamental understanding and potential applications. The Laves phase CeRu2, a pyrochlore compound, exhibits a three-dimensional (3D) kagome lattice type geometry giving rise to flat bands and degenerate Dirac points, where band structure

The interplay between superconductivity and charge or spin order is a key focus in condensed matter physics, with kagome lattice systems providing unique insights. The kagome superconductor LaRu3Si2 (Tc ≃ 6.5 K) features a characteristic kagome band structure and a hierarchy of charge order transitions at Tco,I ≃ 400 K and Tco,II ≃ 80 K, along with an additional transition at T* ≃ 35 K associated

The two-dimensional kagome lattice is an experimental playground for novel physical phenomena, from frustrated magnetism and topological matter to chiral charge order and unconventional superconductivity. A newly identified kagome superconductor, Ta2V3.1Si0.9 has recently gained attention for possessing a record high critical temperature, TC = 7.5 K for kagome metals at ambient pressure. In this s

Purpose: The study aimed to describe patients’ experiences of physical, psychological, social, and existential symptoms and challenges during the first year after allogeneic haematopoietic cell transplantation (allo-HCT). Methods: Quantitative and qualitative data were collected and analysed with descriptive methods as part of a large retrospective cross-sectional online survey of patients who und

Sustainable water resources management in arid and semi-arid areas needs robust models, which allow accurate and reliable predictive modeling. This issue has motivated the researchers to develop hybrid models that offer solutions on modelling problems and accurate predictions of groundwater potential zonation. For this purpose, this research aims to investigate the capability and robustness of a n