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The aim of this thesis is to present issues related to cross-border taxation of employee stock options and critically inquiring whether the Swedish Supreme Administrative Court’s reasoning about comparable situations in the two rulings concerning taxation of stock options is supported by ECJ case law. On 4th of November 2015, the Supreme Administrative Court in Sweden issued two rulings concerning

Erica Krook Nagelsalonger har bristande kunskaper och rutiner I en studie undersöktes nagelsalongers kunskap om lagar och regler och deras rutiner för att undvika risker, såsom smittspridning och allergier. Resultatet visade att det fanns brister i salongernas rutiner och att de saknade kunskaper om bland annat risker och lagstiftning. Detta kan innebära att kunderna utsätts för en risk att bl

Den här studien avser att studera vilka nyckelbeteenden framgångsrika ledare visar och hur de använder dessa som verktyg i sina dagliga arbeten. Studien har även haft som mål att identifiera om dessa nyckelbeteendena kan koppla till teorier kring transformativt ledarskap. Själva undersökningen var kvalitativ och utfördes genom semi-strukturerade intervjuer med sex olika chefer som leder grupper påThe aim of this research was to get an understanding of what key behaviours successful leaders possess and how they use them as tools in their daily leadership. An objective was also to see if there was a relation between the leaders attributes and the key behaviours and characteristics that define transformational leadership. The study was qualitative and carried out by performing semi-structured

In 2018, images of migrant children held in cages and sleeping on concrete floors while being held in immigration detention in the United States shocked the world. Within the framework of the zero tolerance policy on immigration mandated by President Trump, thousands of families have been separated at the border. The trauma borne out of these separations was purposefully capitalized upon to serve

The aim of this study was to examine how therapists use and perceive attachment theory in couples therapy. A qualitative method has been used since I wanted to get access to the therapists thoughts and experiences on a deeper level. Semistructured interviews were conducted with four therapists’, working with couples therapy, which were chosen with a purposeful sampling. The interviews were recorde

Microbial decomposers breakdown soil organic matter, releasing carbon dioxide (CO2) to the atmosphere. This release of CO2 could therefore contribute to future climate change. However, microbial decomposers might also be affected by climate change, as for example the intensity and frequency of drought and rainfall events are expected to increase, resulting in more drying-rewetting (D/RW) events in

I inköpsfunktionen för indirekt material och tjänster finns, för fallstudieföretagen, en kategori som ofta benämns Professionella tjänster eller dylikt. I denna övergripande kategori är konsult- och bemanningstjänster ofta underkategorier. Gränsdragningen mellan konsulttjänsterna och bemanningstjänster har dock visat sig otydliga och problematiken verkar främst finnas för konsult- och bemanningstjIn the purchasing funktion of indirect materials and services there is, for the case study companies, a category often referred to as Professional Services. In this overall category consultancy and temporary labour services are subcategories. Drawing the line between consultancy and temporary labour services has been proved unclear and the problems seem to mainly concern IT services. A proposal on

Den globala uppvärmningen gör sig ständigt påmind genom extremväder och naturkatastrofer. Vid klimatkonferensen COP21 år 2015 undertecknade i stort sett alla världens länder Parisavtalet med målet att temperaturökningen ska begränsas. För att uppnå Parisavtalets mål ligger en stor del i att länder behöver minska sina utsläpp av växthusgaser. Sverige har minskat sina utsläpp med 35 procent sedan 19Global warming is constantly reminding us of its presence through extreme weather and natural disasters. At the COP21 climate conference in 2015, almost every country in the world signed the Paris Agreement with the aim of limiting temperature increase. The countries need to reduce their greenhouse gas emissions to achieve this. Since 1990, Sweden has reduced its emissions by 35 percent, and in 20

Genom att analysera stjärnors egenskaper, kan astronomer ta reda på hur både stjärnor och galaxer utvecklas och formas. Det främsta verktyget man använder till detta är så kallade spektra. När vitt ljus, från exempelvis en lampa, färdas genom ett prisma så ser man regnbågens färger på andra sidan prismat. Detta kallas för ett spektrum. När ljus exempelvis färdas genom ett moln, innan det delas uppUsing the infrared (IR) spectral range when measuring stellar spectra is beneficial compared to using the optical range mainly when observing distant stars through the dust dense interstellar regions in the Galactic mid-plane. Methods to determine stellar parameters from IR spectra are, however, not fully developed yet because technological difficulties in creating reliable IR detectors have slowe

This report aims to communicate the process and result of the master’s thesis project that was accomplished at TePe Munhygienprodukter AB, with the title Development of a dental measuring instrument. The project had a timeframe of 18 weeks and consisted to a large extent of generating a foundation for developing a product that allows for simple measuring of interdental spaces. TePe develops denta

Saving vultures from extinction: everyone’s business The eminent naturalist Charles Darwin once said vultures were “disgusting”. Well, we cannot argue that they are as cute as fur seals or cheetah puppies. However, these birds have an essential role in nature that needs to be preserved because, in fact, it ultimately benefits us. Vultures eat dead animals, either fresh or putrefied, and in that w

Methane emissions from Northern wetlands constitute a substantial part of the total natural emission of methane, a strong greenhouse gas. Both environmental and biotic factors influence the production, oxidation and transport of methane and hence its net flux. The methane emission from Northern wetlands is highly variable both spatially and temporally. As many factors influence the methane flux, k

Populärvetenskaplig sammanfattning Jorderosion är ett stort problem som breder ut sig i samband med att den naturliga vegetationen avverkas. Erosion bidrar till en försämring i markkvalitet och sänker därmed markens produktionskapacitet. Sri Lanka är en världsledande exportör av te där småböndernas produktion är en viktig komponent. Teodlingen på Sri Lanka präglas av landets klimat och branta topoSoil erosion is a major problem which is expanding as the natural vegetation is replaced by cultivations. This results in land degradation which decreases the quality and fertility of the soil. Sri Lanka is world leading on the market of tea, with smallholders contributing to an important amount of the production. Tea cultivation in Sri Lanka is highly influenced by the climate and varying topogra

I Laval målet så höll Domstolen fast att fackförbund ska hållas ansvariga för överträdelser av EU-rätten i form av blockering av den fria rörelsen för tjänster. Den här uppsatsen har som mål att undersöka det juridiska ansvaret för fackförbund och andra organisationer som är skilda från staten och som kan utöva statsliknande krafter – det jag kallar semi-statliga organisationer. De utövar vid tillIn the Laval case the Court set firm that trade unions should be held responsible for transgressions of EU law in the form of obstructing the freedom to provide services. This paper has the aim to investigate the legal responsibility of trade unions and other organisations separate from the state that can still wield state-like powers – what I call quasi-governmental organisations. They wield the

Både i Sverige och utomlands finns det ett behov av tvistlösning som alternativ till domstolsprövning. I Sverige har sedan 1917 Stockholms Handelskammares Skiljedomsinstitut fungerat som institut för alternativ tvistlösning genom skiljeförfarande och en gångbar lagstiftning på området har i Sverige funnits sedan 1929. Skiljeförfarandet som tvistlösningssätt präglas av fyra essentiella hörnstenar -In Sweden as well as in other countries, there is a need for alternative dispute resolution as supposed to dispute resolution through a court of law. The Stockholm Chamber of Commerce has functioned as an institute for alternative dispute resolution by arbitration since 1917, whereas passable regulations on arbitration have been in force since 1929. The arbitration as a method of dispute resolutio

Many Swedish amphibians are threatened and included in action plans to prevent them from extinction. There are many reasons for amphibians being threatened but one important factor is the loss of suitable breeding ponds. This report evaluates if 34 ponds created for threatened amphibians, and financed through these action plans, have been colonized by threatened amphibians in Scania. The ponds wer

Timber-concrete composite structures were originally developed for upgrading existing timber oors, but during last decades, they have new applications in multistorey buildings. Most of the research performed on these structures has focused on systems in which wet concrete is cast on top of timber beams with mounted connectors. Recently investigations on composite systems were performed at Luleå Un

Abstract To develop a genetic system for the extreme thermophile Caldicellulosirruptor saccharolyticus is the next step in improving hydrogen productivities. Genetic systems are powerful tools to understand the metabolic network of the microorganism and to obtain high hydrogen productivities and yields. The primary aim of this project is to develop an expression vector for C. saccharolyticus. Pre

Introduction. The aim of this model study was to estimate and compare the risk of radiation-induced adverse late effects in pediatric patients with medulloblastoma (MB) treated with either three-dimensional conformal radiotherapy (3D CRT), inversely-optimized arc therapy (RapidArc ® (RA)) or spot-scanned intensity-modulated proton therapy (IMPT). The aim was also to find dose-volume toxicity param

Physical activity is beneficial for the health of persons with disabilities but the levels of such activity are lower than for persons without disability. In addition the level of physical activity decreases with increasing age. For persons aging with a disability it may be a challenge to engage in physical activity, partly because of the disability and partly because of contextual barriers. One g