Sökresultat

Avancerade skatteupplägg och aggressiv skatteplanering av multinationella företag har länge varit en verklighet för EU och dess medlemsstater. Genom prissättningsbesked kan företag tillsammans med nationella skattemyndigheter avtala om hur företagets internprissättning ska se ut de kommande åren och hur företaget ska beskattas i landet. Till följd av skatterättens nationella karaktär och bristen pAdvanced tax arrangements and aggressive tax planning by multinational corporations have long been a reality for the EU and its member states. Through advance pricing agreements (APA), businesses can agree with national tax authorities on how to arrange their transfer pricing during the next couple of years and how they shall be taxed as a result of that. Due to the inherent national character of

Våld i nära relationer är ett allvarligt och alarmerande samhällsproblem. I skuggan av våldet lever hundratusentals barn som tvingas bevittna våldet på nära håll. Uppsatsen syftar till att redogöra för samt analysera det straffrättsliga skydd för barn som bevittnar våld genom användning av en rättsanalytisk metod. Materialet som använts för uppsatsens framställning grundas på de allmänna rättskällDomestic violence is a serious and alarming social problem. Hundreds of thousands of children live in the shadow of domestic violence, forced to witness the brutality up close. The aim of this thesis is to describe and analyze the criminal justice protection available to these children by using a forensic method. The material used for this essay is based on the general sources of law together with

Objective: We studied what patients with acute coronary heart disease (CHD) considered the three most stressful factors experienced during the month before testing and what they attributed their heart disease to. Methods: We studied the occurrence and severity of physiologic, psychologic, and psychosocial stressors in 117 patients with acute CHD and 117 referents, not diagnosed with CHD, matched b

The study explores to what extent recent changes (in the last decade) in the medical environment impact physicians’ identities. It has been conducted in Northern Italy (Emilia Romagna Region), interviewing 16 doctors between specialists and general practitioners and linking their insights with the literature. Our aim was to relate the de-professionalization and proletarianization debate to an iden

Strålbehandling kan användas för att behandla olika cancerdiagnoser. Man vill då kunna rikta strålningen mot tumören medan så lite frisk vävnad som möjligt bestrålas. Olika studier visar att för patienter som behandlas med strålbehandling för cancer i vänster bröst är förekomsten av och dödligheten i olika hjärtsjukdomar högre än för de som behandlas med strålbehandling för cancer i höger bröst. DPurpose: To evaluate the benefits of using respiratory gating for left-sided breast cancer in the form of dose-sparing and biological effects to the heart and to investigate the set-up deviations for patients treated with respiratory gating in order to find an optimal correction strategy for this group of patients. Materials and methods: Nineteen patients treated with respiratory gating for left-

Miljoner människor faller årligen offer för människohandel världen över och efterfrågan på framförallt kvinnor och barns sexuella tjänster är stor. Sverige har en unik lagstiftning mot köp av sexuella tjänster med nära koppling till och avskräckande effekt på människohandelsindustrin. För att möjliggöra mer nyanserade bedömningar, exempelvis i fall där den som erbjuder tjänsten är offer för männisEach year millions of people are victim of human trafficking and the demand for women’s and children's sexual services is particularly high. Sweden has a unique law criminalizing the purchase of sexual services, which is closely linked to the human trafficking industry. On July 1st, the maximum penalty for the purchase of sexual services will be raised to imprisonment for one year. This will a

Från och med 2007 omfattar reglerna om uppskov med kapitalvinstbeskattning vid köp av ersättningsbostad i 47 kap. IL även ursprungs- och ersättningsbostad utanför Sverige men inom EES. Uppskovsbeloppet räntebelades 2008. Räntan tas ut genom att den skattskyldige årligen tar upp en schablonintäkt motsvarande 1.67 procent av uppskovsbeloppet till beskattning i inkomstslaget kapital. Den som innehar The rules regarding deferral on capital gains arising on sale of residential property in chapter 47 of the Income Tax Act are since 2007 applicable when a taxpayer buys or sells a residence within the EEA. Further, from 2008 everyone with a deferment have to pay an imputed tax on the deferred capital as a form of interest. A revenue equivalent to 1.67 % of the deferred capital gain will be taxed a

Abstract The Transtaganolides/Basiliolides (T/B) are C-19 terpenolides found in the plants Thapsia Garganica L., Thapsia Transtagana Brot and Thapsia Villosa var. Villosa L. from the Umbelliferae family. Reports suggest that these compounds have reversible SERCA-inhibiting properties and therefore are of great interest for the treatment of neurodegenerative disorders, such as Alzheimer’s or Parkin

Popular Abstract in Swedish Vård och behandling av akut postoperativ och cancer-relaterad smärta: Patienters erfarenheter och uppfattningar i förhållande till hälsorelaterad livskvalitet och smärtans dimensioner Trots att det finns effektiva behandlingsmetoder för patienter med postoperativ smärta och cancer-relaterad smärta så lider många patienter av smärta. Denna avhandling beskriver patienterThis thesis describes patients in acute postoperative pain as well as patients with acute cancer-related pain in palliative care, and their experiences and perceptions of pain management in relation to HRQOL and the multidimensionality of pain. A combination of qualitative and quantitative methods was chosen. Data were collected using interviews and questionnaires; APS, SF:36 and a new developed q

The subject of the dissertation is a theoretical discussion of the possibilities and limitations of reformist politics. Theories of social justice and democracy are discussed and assessed in relation to the argument that reformist politics, which underlie the welfare state program, is a contradictory politics. It is suggested that it is contradictory because reformism is constituted by a double re

Objective: Maintenance olaparib demonstrated clinical activity for progression-free survival in patients without a germline BRCA1 and/or BRCA2 mutation (non-gBRCAm) who had platinum-sensitive relapsed ovarian cancer in the phase IIIb, open-label, single-arm, non-comparator, international OPINION trial (NCT03402841). We report final overall survival (OS; secondary endpoint), prespecified secondary

This essay is dealing with the question of the possibility for a non archaeologist to learn something about the Scandinavian Bronze Age by reading novels taking place in the specific period. I have studied novels written by Scandinavian writers between 1980 and present. Before I started I constructed nine different categories that I was to look for in the novels. The categories were constructed in

I Indien är skillnaderna mellan pojkar och flickor påtagliga. Pojkarna ska försörja familjen när de blir vuxna, medan flickor ska giftas bort, ibland långt innan de har blivit vuxna. Detta märks tydligt på skillnaden i kvantitet skolgång som de får. Pojkars skolgång prioriteras framför flickors och för bara några år sedan skilde det över 20 procentenheter mellan läs- och skrivkunniga kvinnor och m

Copyright law has developed over the last years in such a way that the private interests of right holders are favoured, and users remain in the shadows of the big commercial benefits. There are many advocates for extension of copyright protection as well as for its abolition. This work focuses on the human rights aspect of copyright. It does not claim that copyright protection should be eliminated

This essay concerns ring brooches in Lund from late Viking age and the Middle ages, 10th to 16th century. The purpose is first and foremost to typologize the ring brooches and to investigate the similarities and differences between them. Moreover, this essay investigate why the brooches change in form and decoration over the period of time and what these changes can disclose about Lund and how it

The history of religion shows that religion has never been a final product. Rather religion has always been influenced by and adapted to its historical and local context. Today’s society is no exception. Globalization has meant that information, ideas and communication can take place without having to take geographical considerations. This has also effected the emergence of new religions. Synteism

Omkring en tredjedel av alla sammanlevande par i Sverige idag är sambor och omfattas därigenom av sambolagen. Sambolagens huvudsyfte är att tillhandahålla ett minimiskydd till den svagare parten när samboförhållandet upplöses. I och med att samboförhållandena ökar i antal varar allt fler samboförhållanden längre, till och med livet ut. Mot bakgrund av detta är uppsatsens mål att behandla vilket efAbout one third of all couples in Sweden today are cohabitants and therefore subject to the Cohabitees Act. The purpose of the Cohabitees Act is to provide minimum protection for the weaker party when a cohabitee relationship ends. Due to the fact that cohabitee relationships are increasing in number, more cohabitee relationships are lasting longer, some even for life. Considering this, the object

This thesis aims to discuss how histories of violent conflict can be addressed in a manner that enables societies to move on from legacies of war, a process herein referred to as reconciliation. By analyzing a historical museum exhibition situated in Serbia that takes on the decade of the 1990’s in (post-)Yugoslavia, the question of how memory agents construct narrations of the past for the purpos