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OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. This thesis will focus on Action plan 13 in the li
Purpose: The purpose of this study is to develop an understanding of consumers' perception of heritage in luxury brands online. This will be investigated from a consumer perceived value perspective, with regard to the following aspects of value; social, economic, functional and affective. Methodology: An epistemological and ontological foundation guides the research approach of qualitative so
Governments around the world have begun to adopt measures in support of electric vehicles. The supply push policies have been traditionally studied leaving the demand side innovation policy without much investigation. Therefore, policy makers lack institutional knowledge and policy experience. The demand side innovation policies have always been part of the public policy decisions but not part of
Purpose: As greenwashing becomes an increasingly prevalent concern in the sustainability industry, the pressure of organizations to be perceived as credible is rising. One strategic approach to enhance perceived credibility is through collaboration with a non-governmental organization (NGO). This study aims to examine the impact of NGO–For-Profit co-branding on the brand attitude of both the for-
The purpose of this thesis was to describe, interpret and compare the set of rules in Swedish civil law regarding repayment of unlawful transactions done before a Limited Company has become bankrupt. This paper is merely based on the rules of refunding according to the Bankruptcy Act and the rules invented to prevent illegal dividend of profit in limited companies according to the Limited Company
The issue of measures which are sensitive from a privacy perspective appears to be rather unregulated in Swedish law. Lately the question has been the subject of intense discussions and in 2008 a proposition of a future law is expected. At present time the current rules are found in the Personal Data Act, the law concerning general video surveillance and labour principles such as employer's su
Background: Type 1 diabetes (T1D) is a major risk factor for cardiovascular disease (CVD). Matrix metalloproteinase-14 (MMP-14) is involved in the development of atherosclerosis and CVD. The main aim was to explore the associations between MMP-14 and selected inflammatory and metabolic variables, CVD, depression, physical activity, smoking and medication in patients with T1D. The secondary aim was
The grain growth of WC in WC-7%Co cemented carbides with Cr-addition was investigated for cemented carbides synthesized from four different raw materials varying in grain size. Cr additions were 4%of the Co binder phase. To investigate the effect of Cr on grain growth two of the raw materials were also synthesized without Cr-additions. To investigate the effect of cobalt content on grain growth ce
DNA transposons are a class of mobile genetic elements that can autonomously move from one genomic location to another. They are powerful drivers of genetic change and have played a significant role in the evolution of many genomes. One such transposable element, IS608 from Helicobacter pylori employs a unique mechanism of transposition as it transposes in a single-stranded DNA form and inserts sp
Background: Prognostication of neurological outcome in patients who remain comatose after cardiac arrest resuscitation is complex. Clinical variables, as well as biomarkers of brain injury, cardiac injury, and systemic inflammation, all yield some prognostic value. We hypothesised that cumulative information obtained during the first three days of intensive care could produce a reliable model for
Objectives Most indices of disease activity in SLE combine physicians' assessments and laboratory tests. However, there is also a need to capture patients' perspectives of disease activity. Consequently, we need new, preferably quick and easy instruments to collect this information, which can be very useful for online consultations and registry purposes. We compared patients' assessments of SLE di
Utsläpp av växthusgaser sedan mitten av 1800-talet har orsakat klimatförändring som bland annat leder till en ökning av både avsmältning i kryosfären och värmeutvidgning i haven, två faktorer som gjort att havsnivån stigit allt snabbare under det senaste århundradet. Havsnivåhöjning kan öka förekomsten av översvämningar av land, vägar och järnvägar samt påverka miljöobjekt, och på grund av detta iThis study uses GIS analyses to investigate the risk that increasing sea levels and highest projected highwater pose by increasing the risk of inundation on state-owned roads and railways as well as environmental objects in their side areas. This is done through an assessment of sea level rise projections and a risk analysis, which points out where vulnerable features are located and provides time
Cirka 3000 internationella investeringsavtal har ingåtts sedan 1960-talet för att främja och skydda gränsöverskridande investeringar över hela världen. Avtalen innehåller vanligtvis tvistlösningsmekanismen Investor-State Dispute Settlement (ISDS), som innebär att utländska investerare ges rätt att stämma värdstater inför en internationell skiljedomstol för åtgärder som potentiellt påverkar investeApproximately 3000 international investment agreements (IIAs), mostly bilateral investment treaties, have been designed since the 1960’s to promote and protect foreign investment across the world. In case of a dispute, the agreements provide for investor-state dispute settlement (ISDS) in an arbitration tribunal. Investors have, however, been successful in extending arbitration to issues concernin
Syftet med studien är att undersöka hur bygg- och fastighetsbranschen arbetar med problematiken kring värmeböljor och höga inomhustemperaturer i bostäder. Målsättningen är att få förståelse för problematiken, utreda och bidra med kunskap inom ämnet för bostäder i befintligt bestånd respektive nyproduktion. Inledningsvis genomfördes en litteraturstudie vilken var ämnad att skapa en omfattande och The purpose of the study is to investigate how the construction and real estate industry work with the problems concerning heat waves and high indoor temperatures in housing. The objective is to obtain an understanding, to investigate and to contribute with knowledge of the problem for existing housing and for future housing. Initially, a literature study was conducted which was intended to creat
Idag pågår en konflikt om området Nagorno-Karabach, med rötter i det tidiga 1900- talet, mellan armenier och azerier. Området är idag en självutnämnd republik utan internationellt erkännande. Konflikten präglas av att två folkrättsliga principer ställs emot varandra, principen om ett folks rätt till självbestämmande och principen om territoriell integritet, som respektive part i konflikten åberopaToday, a conflict is raging over the Nagorno-Karabakh area, with roots in the early 20th century, between Armenians and Azeris. The area is today a self-proclaimed republic without international recognition. The conflict is characterized by two opposing principles of international law, the principle of a people's right to self-determination and the principle of territorial integrity, which eac
Tillämpningen av lagen (1991:572) om särskild utlänningskontroll har de senaste åren kraftigt ökat. Lagen avser kvalificerade säkerhetsärenden och möjliggör för Säkerhetspolisen att ta utländska medborgare som bedöms utgöra en fara för rikets säkerhet i förvar i avvaktan på att de utvisas. Eftersom utvisningarna sällan kan verkställas med anledning av risken för omänsklig behandling i mottagandelaThe application of the Act (1991:572) Concerning Special Controls in Respect of Aliens have had a major increase these last few years. The law refers to qualified security cases and enables the Security Police to take foreign citizens who are deemed to pose a danger to national security into custody pending their deportation. As the deportations can seldom be carried out due to the risk of inhuman
The purpose of this study is to look into how middle managers of Swedish LSS housing are balancing their responsibility to provide their clients with good living conditions and their responsibility to fulfill their employees’ right to a good working environment. We conducted one focus group with three middle managers from one municipality participating and then five semi-structured interviews with
The need for sustainable sources of food is brought about by the never-ending exploitation of natural resource that our planet has provided. The heavy dependence on animal-based foods for protein has led to major depletion of the earth’s resources. The search for a sustainable protein source has led to the increase in utilization of the rapeseed cake which is a byproduct of rapeseed oil production
Uppsatsens syfte är att med utgångspunkt i NJA 2017 s. 1195 undersöka vilken verkan köparens passivitet får beträffande rätten att åberopa fel, när säljaren har handlat grovt vårdslöst eller i strid mot tro och heder. I NJA 2017 s. 1195 formulerade Högsta domstolen en på allmänna principer, och då främst på principer om lojalitetsöverväganden, grundad passivitetsregel. Den föreskriver att om säljaThe purpose of this thesis is to investigate the effect of the buyer’s non-performance, in terms of the right to claim defects, when the seller has acted with gross negligence or in violation of faith and honour. In NJA 2017 s. 1195 the Supreme Court formulated a non-performance-rule based on general principles, especially on principles of loyalty. It prescribes that if the seller has acted with g
Upphandlingar avbryts frekvent och lämnar leverantörer med onödiga deltagandekostnader och förlorade chanser till kontrakt. Denna uppsats syftar till att klargöra rättsläget vad gäller möjligheten till upphandlingsrättsligt skadestånd vid felaktigt avbrutna upphandlingar. I uppsatsen undersöks under vilka förutsättningar en upphandling får avbrytas, möjligheterna till ersättning vid en felaktigt aDuring a public procurement, it is not uncommon that contracting authorities make a withdrawal of the invitation to tender. Such cancellation of the procurement leaves suppliers, or service providers, with unnecessary costs and lost chances of receiving a contract. The ambition of this thesis is to clarify the possibility to receive compensation, within the regulation of public procurement, when a
