The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. It closely follows the BEPS Action 12 principles and has been incorporated in the existing DAC regime as DAC6. As with the rest of the information exc

The digital and technical developments within the archive community during the last decades reflect how changes has been made in the conditions of preservation and curation of archive material.This has also raised questions concerning the approach to digital and web based documents within the archival community. The digital and technical developments had a significant impact on the social platform

The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. The former establishes the VAT group whose intra-g

There is a common notion that economic freedom has a positive effect on economic development. However, despite formal institutions considered beneficial for economic freedom being increasingly recognised there persists large differences in economic development across the globe. A possible explanation can be found within the framework of informal institutions. Economic freedom being a transmission

Inträdesperioden som nyutexaminerad operationssjuksköterska på sin arbetsplats kan upplevas som svår och full av olika utmaningar och hinder, eftersom de nyutbildade befinner sig ständigt i obekanta situationer. Syftet med studien var att belysa de nyutexaminerade operationssjuksköterskornas erfarenheter av att börja arbeta inom operationssjukvården. En intervjustudie med sju operationssjuksköters

The aim of this master’s thesis is to examine how fiction authors seek information in their writing, which still is a vastly under-researched subject within Library and Information Science. Why then are there so few of us in this discipline who ask themselves which information behaviour and information needs that exist among the ones writing the literature filling our libraries? This study was car

This study investigates the impact of Germany’s new birth certificate law (Civil Status, § 22 (3) PStG) concerning children born intersex and the intersex people in general. Thus, the research will focus on the interplay between the existing societal norm of the binary gender model and the law that requires a newborn intersex child to be registered as a 'blank' from the perspective of diff

Why do some individuals travel to foreign land to join violent extremist groups? This thesis aims to fill the research gap on foreign fighters and their reasons to travel abroad, focusing on one of the countries most affected by this phenomenon; Sweden. Additionally, this thesis intends to counter the fixation on Islamist foreign fighters, which tend to make foreign fighters a product of Muslims.

The peacebuilding phenomenon has come to dominate the peace and security research spectra. Questions concerning what defines a successful peacebuilding mission and how to get there, is consequently widely debated. In this study a new theoretical framework is therefore developed, with the aim to try to outline some key concepts that are important to incorporate in peacebuilding missions. With outse

Sekter är ett globalt fenomen som bekymrar många länder. Anledningen till deras bekymmer är att det inte finns någon omfattande forskning eller tillräckligt med kunskap om sekter vilket kan skapa oro för det okända. Syftet med den här uppsatsen är att analysera Sveriges utredning, I God Tro från 1998, som handlar om sekter. Analysen av utredningen har gjorts med hjälp av James T.Richardson och Mas

Denna studie undersöker Europaparlamentets debatter gällande EU:s restriktiva åtgärder mot Ryssland med anledning av krisen i Ukraina. De restriktiva åtgärderna utvärderas inte i sig självt, utan studien tar avstamp resonemangen kring sanktioner för att undersöka hur EU skapar sin internationella identitet. Resonemangen i sanktionsdebatten analyseras med ett konstruktivistiskt perspektiv om identiThis study examines the European Parliaments debates concerning the EU’s restrictive measures against Russia following the crisis in Ukraine. The restrictive measures are not evaluated in themselves, but rather how they function in the EU’s process of creating an international identity. I examine the argumentation of the sanctions debate through a constructivist perspective on identity formation,

Den internationella konventionen om avskaffande av alla former av rasdiskriminering (ICERD) innehåller artikel 4(b) som formulerar att alla konventionsstater ska anpassa sin nationella lagstiftning för att ett förbud mot rasistiska organisationer ska gälla. Uppsatsens syfte är att undersöka hur Sverige i jämförelse med Tyskland gör avvägningen mellan den grundläggande mänskliga rättigheten förenin

Sweden, as well as the rest of the world has an increasing life-expectancy creating higher demands on the healthcare providers and on the quality of healthcare. Stroke is the third leading cause of death in Sweden. Prehospital stroke assessment is completed as rapid assessments by paramedics through the use of different stroke scales. Current stroke scales exclusively include qualitative data whic

This study contributes to the understanding of supply-side Training for Employment (TE) for the unemployed youth. The rates of youth unemployment in the European Unions have been matter of concern in the political agenda in the latest years, thus the European Employment Strategy has placed a particular emphasis in addressing this issue. As a result of the 2008 economic recession, the rates of yout

The purpose of the study was to gain an in-depth understanding of upper secondary school's own experiences of how high degree of perfectionism is affecting their mental health. Selection of informants took place with surveys, where their degree of perfectionism was estimated. Semi-structured interviews were conducted with eight high school students studying in academic preparatory programs. Th

Problembeskrivning: Enligt WHO och UNICEF rekommenderas omedelbar hud mot hud kontakt även till de som genomgått ett akut kejsarsnitt i vaket tillstånd. Rutinerna efter ett akut kejsarsnitt varierar från sjukhus till sjukhus och beroende på vilken tid på dygnet kejsarsnittet utförs. Syfte: Att undersöka mammans upplevelse av den första tiden efter ett akut kejsarsnitt med fokus på separationen frå

This thesis aims to examine whether archive pedagogy is a useful learning resource in school today, and if so, how this cooperation works in reality. We want to find out how the archive's educational resources are perceived by teachers and students, and where the possible obstacles may lay. By examining how teachers and students perceive the archive education, our study can contribute to bette

Studiens syfte var att få en fördjupad kunskap kring hur unga vuxna går tillväga för att få stöd och hjälp vid psykisk ohälsa. Deltagare till denna studie söktes på Lunds Universitet samt Campus Helsingborg för intervjuer kring hur de gick tillväga när de mådde dåligt. Intervjuerna var semistrukturerade intervjuer med sju personer i åldrarna 19-24 år och intervjuerna analyserades utifrån en tematiThe aim of this study was to gain a deeper understanding of adolescents’ ways to get help and support when it comes to mental illness. The participants were searched for at Lund University and Campus Helsingborg for interviews on how they took action when feeling bad. Semi-structured interviews were conducted with seven adolescents aged 19-24 years old. Thematic analysis was used to analyse the da

The aim of this master's thesis is to get a better understanding of how attitudes towards deaccessioning have appeared and possibly changed in the Swedish museum sector in an eight-year time span. During this period a new museum policy has been articulated and, since 2017, Sweden has its first museum law. The study further aims to qualitatively and reflexively, identify, describe, and explain

Handel via nätet har ökat explosionsartat de senaste åren, och därmed även användning av personuppgifter vid marknadsföring. Den 25 Maj 2018 träder en ny dataskyddsförordning, GDPR, i kraft vars syfte är att skydda enskilda individers rätt till skydd av personuppgifter. Denna uppsats syftar till att identifiera förändringar som GDPR medfört på företag som ut-vecklar e-handelslösningar och hur dess