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Delivering essential services to burgeoning peri-urban cities in the Sub-Sahara will only become an increasing challenge, as the population in this region is expected to double by 2050. Finding effective governance arrangements, institutional settings and building participatory arenas that give a greater voice to citizens and foster greater responsiveness from democratic authorities is a delicate
In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. Along to the provisions of the VAT Directive there is also some case law from the CJEU that clarifies the application of the schemes. Ger
Faktorerna och processerna som styr vinternederbörden i Kalifornien och torkan 2011-2016 har undersökts i en litteraturstudie. Resultaten visar främst att mellanbreddslågtryck i form av cykloner är de system som genererar vinternederbörd i Kalifornien. Hög- och lågtryckens läge i nordöstra Stilla Havet bestämmer jetströmmens gång som transporterar cyklonerna mot öster, in över den Nordamerikanska The factors and processes controlling winter precipitation in California and the 2011-2016 California drought have been examined in a literature study. The study showed that mid-latitude cyclones are the systems that generate winter precipitation in California. The location of high- and low-pressure systems in the northeast Pacific Ocean have a huge impact on the winter precipitation as they large
This contribution explores the area of tax law pertaining to treatment of debt and equity finance as well as devises recommendations for Member States of the European Union seeking to promote equity participation without the risk of infringing upon Community law provisions relating to State aid. The study begins with the presentation of the underlying issues pertaining to the choice between debt
The purpose of this paper is two fold. First we clarify and enrich the understanding of the need for higher sales educated professionals through an extensive understanding of the sales transformation. Second, we develop an understanding of the sales role and its related competencies in a transformed sales landscape. We introduce a theoretical framework to understand the need for sales educated pro
In this study the dangers of Listeria monocytogenes presence in food and the problem it creates for general food safety is presented. The aim of this study was to highlight the importance of food safety, especially when it concerns Listeria monocytogenes. The study should also give an insight to the part that Listeria monocytogenes plays among food and the risks that follows. Furthermore, it wil
In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. However with their implementation in the tax
On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. To that
Recent years have witnessed a rapidly escalating interest on the subject basic income. However, most politicians of Sweden show little interest, some even offense, towards an idea suggesting an income connected to citizenship rather than work. This bachelor thesis aims to define the concept of basic income, and examine how the idea of welfare without demand has emerged as an alternative to dominat
The right to a living wage is the right to living a life of dignity with a condition deemed acceptable by the society which adherents to everyone who works. Analysing the international law system, where right to a living wage is deeply rooted, it has not explicitly regulated and become an obstacle for its full realisation, despite being an ultimate goal of international labour standard on wages. W
This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. The CJEU has ruled several times on different tax legislation of different M
Problem -‐‑ Promotions are the main reason for a majority of stock out situations and increases the amount of waste for perishable items, and strong competition within grocery retail has led to a significant increase in frequency and depth of promotions since the late 20th century. Lantmännen Cerealia has identified problems with low customer service levels (CSL) during promotions and lack of lon
The aim of this study was to examine what the preventative operation Family mobilization, that involves both social service and school, contributes with for the families and the pedagogues that are involved. This regarding similarities and differences between the intentions and the realization of the operation, together with the cooperation between the home and the school focusing on participation
Denna magisteruppsats grundar sig på en översättning av första kapitlet ur Mitomanías argentinas – cómo hablamos de nosotros mismos av Alejandro Grimson.Uppsatsen inleds med en presentation och analys av källtexten med utgångspunkt i Hellspong och Ledins textanalysmodell från Vägar genom texten (1997). Sedan följer ett avsnitt om överväganden inför översättningen som baseras på Rune Ingos Konsten
In the face of climate change, a fast global switch from fossil fuels to renewable energy is imperative. In the Netherlands however, prospects for such a switch are bleak. With 6% renewables its progress is lagging, and vested interests hold back change. The transition is failing. This thesis provides an alternative, by identifying a new solution to the sluggish transition, a new agent that could
En ny trend inom användandet av Business Intelligence (BI) är inriktningen mot operationella arbetsuppgifter istället för långsiktiga strategiska användningsområden, vilket inte kräver någon specialistkunskap och möjliggör så kallad Self-Service BI. Forskning inom organisationsteori och BI har visat att det finns faktorer som kan påverka BI-användares inflytande och makt inom organisationer. Ur de
In this thesis work, a highly linear passive attenuator and mixer were designed to be used in a wide-band Transmission Observation Receiver (TOR). The TOR is a low IF receiver that accepts RF frequencies from 2GHz to 7GHz, and produces corresponding IF bandwidths of 280MHz to 990MHz respectively, using low side LO injection. The dynamic range is maximized by using passive topologies for both the a
The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. The suggestion is to include a limitation-on-benefits clause in the OECD Model Convention, a principal pu
Humor is a big part of people's everyday life and social interactions, although we don’t consider humor and social work as a natural combination. We have interviewed Swedish social workers and asked them about their perspective on humor and how they use it in their work. We analyzed the material using superiority theory and the dramaturgical perspective to find which functions and norms they r
with the concept of self- determination, how they describe methods they work with and how this can be understood by theories of power. The study was conducted through interviews with eight different personnel from five different group homes, all of them working with individuals with intellectual disabilities. The analysis was based on theories of power – relational power, different ways power can
