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Under 2013 presenterade OECD i samarbete med G20 15 åtgärdspunkter mot skattebaserodering och vinstförflyttning genom internationella bolagsstrukturer. Arbetet hos OECD fick namnet BEPS. Rekommendation 6 och rekommendation 7 i åtgärd 2 rör hybrida missmatchningar och dubbla avdrag. I ljuset av BEPS presenterades rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler mot skatDuring 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. In the light of BEPS, the European Union presented Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly

Background: Knowledge sharing within an organization is one of the main focuses of the knowledge management research field. In today’s globally dispersed business units, and multinational corporations (MNCs), information and communication technology (ICT) tools play an essential role in facilitating knowledge sharing. Previous research has argued the vital role informal contexts as well as physica

Syfte: Nike lanserade år 2018 en kampanj vid namnet Dream Crazy som skapade kontroversiella reaktioner i sociala medier samt en hög grad av mediaexponering. Denna kvalitativa studie syftar till att ta reda på vad svenska studenter med åldern 19-24 tänker kring den politiska aspekten av den här kampanjen, och hur mycket det påverkar deras köpbeslut. Metod: Materialet samlades in genom djupgående pePurpose: In 2018 Nike launched an advertisement campaign called “Dream Crazy” that provoked controversial reactions in social media and large coverage in the media. This qualitative study aims to find out what Swedish students aged 19-24 think of specifically the political aspect of that campaign, and how much it matters and influences their decision making when choosing products. Methodology: Dat

The availability of a “male network” of family members and/or friends may be decisive for the outcome of a woman’s asylum application. As it is recognised under the jurisprudence of ECtHR and Swedish asylum adjudicators that women, who originates from countries where societal structures maintain women’s reliance on men, are particularly vulnerable. The Migration Agency, the Swedish decision-making

Riksdagen har under hösten 2020 antagit de lagförslag som utarbetats i prop. 2019/20:190 Ekonomiskt arbetsgivarbegrepp – förändrade skatteregler vid tillfälligt arbete i Sverige. Den mest omtalade ändringen avser den s.k. 183-dagarsregeln i SINK och övergången från ett formellt till ett ekonomiskt arbetsgivarbegrepp. I propositionen presenterades det även lagförslag som numera innebär kraftigt ökaThe Swedish parliament adopted during the late autumn of 2020 the law proposals that were suggested by the Swedish government in prop. 2019/20:190 Ekonomiskt arbetsgivarbegrepp – förändrade skatteregler vid tillfälligt arbete i Sverige. The most debated topic has been the changes in the so called 183-day rule in SINK and the transition from a formal to an economic employer approach. In the same bi

The momentum and energy injection from supernovae is one of the main feedback modes, and is therefore key to the understanding of galaxy evolution and star formation. However, due to low resolution, large scale galaxy simulations often have issues with accurately modelling supernovae, and therefore rely on sub-grid models. This is especially true for the injected momentum, where capturing the mome

The consumption and production of livestock have a negative impact on the environment and climate. In many Western countries, the consumption is particularly high and it is expected to increase globally. This increase will lead to further pressure on already stressed planetary boundaries. Recently edible insects have been proposed to be an alternative to conventional meat, because they have a lowe

Thomas Quick, numera Sture Bergwall, har kallats Sveriges värste seriemördare. Nu krackelerar den bilden. Sedan Thomas Quick tog tillbaka sina erkännanden har han praktiskt blivit friad från samtliga åtta mord han blivit dömd för. Syftet med framställningen är att utreda hur domen gällande Appojaurefallet kunde rämna bara för att den tilltalade Thomas Quick tog tillbaka sitt erkännande. Mer konkThomas Quick, now Sture Bergwall, has been called the worst serial killer in Sweden’s history. That picture is now falling apart. Since Thomas Quick retracted his confessions he has practically been cleared from all eight murders he was convicted for. The purpose of this essay is to investigate how the judgement in the Appojaure case could fall apart only because the defendant retracted his confe

Wind actions on roof-mounted solar collectors dier from those on an open range-deployment, due to turbulence and wind stream deection induced by the underlying building. As of December 2010, no construction codes in eect describes the wind loads on such structures, with the exception of the preliminary standard NVN 7250 from the Netherlands, with the latest draft released in 2007. The roofs consid

Den svenska familjerättsliga regleringen har sedan länge präglats av strävan att söka tillgodose barnets intresse i relation till föräldrarna. Ett tydligt uttryck för denna strävan finner man i föräldrabalkens 6 kap. 2 a § där det stadgas att barnets bästa ska vara avgörande för alla beslut om vårdnad, boende och umgänge. En ytterligare strävan i den familjerättsliga regleringen har varit att sökaSwedish family law has long been governed by the aspiration to accommodate the interests of the child, rather than that of the parents. A distinct expression of this aspiration can be found in a provision of the Swedish Children and Parents code, 6 chapter § 2 a. In this provision it is stated that the best interests of the child shall be the determining factor in all decisions regarding custody,

Freshwater of good quality is important, even necessary, for human society as well as natural ecosystems to function. However, the uneven distribution of freshwater globally together with other problems such as over-population and pollution all contribute to water stress and water scarcity in many countries. These issues are getting worse and worse. A growing number of companies and organizations

I det svenska straffsystemet åtnjuter alla brottsliga gärningar ett straffvärde. Så även narkotikabrott. För snart ett år sedan, i juni 2011, avkunnade HD en dom som tydligt syftade till att ändra praxis avseende hur straffvärdet ska fastställas i narkotikamål. De två tilltalade som åtalet huvudsakligen avsåg dömdes av HovR till 14 års fängelse vardera. HD sänkte straffen till fyra års fängelse. EAccording to Swedish penal law all criminal offenses deserves a penal val-ue. So while drug offenses. Nearly a year ago, in June 2011, the Supreme Court gave a judgment that was clearly aimed at changing practices in the assessment of the penal value of drug offenses. The two defendants in the indictment were each mainly sentenced by the Court of Appeals for 14 years in prison. The Supreme Court r

All languages borrow words from other languages. Some languages are more prone to borrowing, while others borrow less, and different domains of the vocabulary are unequally susceptible to borrowing. Languages typically borrow words when a new concept is introduced, but languages may also borrow a new word for an already existing concept. Linguists describe two causalities for borrowing: need, i.e.

Pancreatic cancer (PC) is a highly fatal cancer with currently limited opportunities for early detection and effective treatment. Modifiable factors may offer pathways for primary prevention. In this study, the association between the Healthy Lifestyle Index (HLI) and PC risk was examined. Within the European Prospective Investigation into Cancer and Nutrition cohort, 1113 incident PC (57% women)

Introduction: Arthroscopic partial meniscectomy (APM) after degenerative meniscus tears is one of the most frequently performed surgeries in orthopaedics. Although several randomised controlled trials (RCTs) have been published that showed no clear benefit compared with sham treatment or non-surgical treatment, the incidence of APM remains high. The common perception by most orthopaedic surgeons i

Background: ACMG/AMP and AMP/ASCO/CAP have released guidelines for variation interpretation, and ESHG for diagnostic sequencing. These guidelines contain recommendations including the use of computational prediction methods. The guidelines per se and the way they are implemented cause some problems. Methods: Logical reasoning based on domain knowledge. Results: According to the guidelines, several

Background: Allogenic hematopoietic stem cell transplantation (allo-SCT) is the most effective post-remission treatment for adults with high-risk acute lymphoblastic leukemia (ALL). The aim of the study was to analyze results of unmanipulated haploidentical allo-SCT (haplo-SCT) for adults with ALL and to identify prognostic factors. Methods: We performed a retrospective analysis on 208 adults tran

Background: Few previous studies have examined the prevalence of giant cell arteritis (GCA). The main objective of this study is to investigate the prevalence of temporal artery positive GCA (TAB+GCA) in southern Sweden.Methods: The study area is the region of Skåne in southern Sweden with a population of 1,3 million inhabitants (36% aged ⩾50 years). To be included in the study, patient should ful

Gene therapy approaches using viral vectors for the overexpression of target genes have been for several years the focus of gene therapy research against neurological disorders. These approaches deliver robust expression of therapeutic genes, but are typically limited to the delivery of single genes and often do not manipulate the expression of the endogenous locus. In the last years, the advent o