Till följd av den ökade globaliseringen blir internationella etableringar allt vanligare. Vid en etablering i ett annat land är en av de viktigaste skatterättsliga frågorna huruvida etableringen utgör ett fast driftställe för företaget i det landet. Föreligger ett fast driftställe resulterar det i att företaget blir skattskyldigt i det landet för inkomst hänförlig till det fasta driftstället. Det As a result of increased globalisation, international establishments are becoming increasingly common. When establishing in another state, one of the most important tax related issues is whether the establishment constitutes a permanent establishment (PE) for the enterprise in that latter state. If a PE does exist, the latter state can levy tax on the profits of the enterprise attributable to the

In this comparative study I’ve chosen to look at the foreign policies underlying the statements made by the U.S. and EU directed against Hamas. The U.S. and EU cooperate on a higher level than expected in the difficulties surrounding Hamas and the Israeli-Palestinian conflict in general, and their cooperation is mainly represented by the Quartet of the Middle East and its work. The Quartet is the

Concepts are important to help us understand the world around us. The way we define concepts has an impact on how we perceive reality. I have studied the concept ”labour party”, and how that concept was “hijacked” from the Social Democratic Party to the Conservative Party. I have searched for articles in Swedish printed press and internet sources between 01 January 2004 and the election on 17 Sept

Swedish foreign policy has long been dominated by a neutral and non-interventionist stance. During the Cold war, the Swedish position was highy appreciated by both East and West. But when the war ended, the nature of threats shifted. Threats emanated from the new political world order. By using the theory of securitization, this thesis aims to examine how the Swedish state describe these threats a

The aim of this essay is to analyze the change in discourse regarding meta ethics and the use of the term freedom in the Swedish curriculums (läroplaner) between 1962 and 2011 and how this effects the role of the teacher. With a discourse analyze inspired by Foucault I have attempted to answer these questions relying on different philosophic theories regarding meta ethics and freedom.

Världen blir alltmer globaliserad och statsgränsen har inte samma betydelse. Det internationella samfundet växer snabbt där stater blandar sig i varandras angelägenheter alltmer. Humanitära interventioner sker i större utsträckning och intresset att ingripa har ökat mycket senaste åren. Uppsatsen ämnar göra en jämförande fallstudie med interventionerna Kosovo och Libyen som studieobjekt. Med utgånThe world is moving towards globalization, and borders do not have the same meaning as they used to have. The international community is growing with countries getting more involved in each other’s businesses. Humanitarian interventions are getting more common and the will to intervene has grown. The purpose of this study is to do a comparative case study with the interventions in Kosovo and Libya

Denna magisteruppsats grundar sig på min översättning av den historiska artikeln med titeln KARL DER GROSSE, UM 800 DER ERSTE KAISER publicerad den 27 november 2014 i det tyska historiemagasinet GEO EPOCHE. Uppsatsen inleds med en presentation samt en analys av källtexten med utgångspunkt i Hellspong och Ledins modell. Ett kort avsnitt redogör sedan för överväganden inför översättningen. I den eft

The boat life is very popular in Sweden with over 880 000 registered boats. For the safety of the people out at sea the Swedish coast guard is working hard with preventing crime and accidents. Drink-driving at sea is one of the crimes the coast guard works very hard with to prevent and they have gotten extended authorities to do that. The law about drink-driving at sea got sharpened in 2010 which

Purpose The purpose of this thesis is to investigate what impact a multinational corporation’s diverse national cultures has on the corporate branding process, in order to further develop practices and theories pertaining to the management of corporate brands. Methodology A qualitative approach with an explorative nature, applied to a single case study with embedded units using pattern matchin

The research interest of this Master’s thesis is public librarians’ work life. The purpose of the essay is to examine public librarians’ experiences of work enjoyment, their valuations of work enjoyment and work motivation factors, respectively. The research was done through a web-based survey that was mediated via the e-mailing list “Biblist” that reaches the majority of Sweden’s librarians. The

This qualitative research studies how airlines can use social media as a branding tool in the South Korean market. In order to execute the research properly, the South Korean market had to be studied in terms of social media environment and consumer behavior. In addition, the airline perspective had to be brought in with high representativeness. The researchers decided to use Finnair as a qualitat

Europeiska Unionen är världens största biståndsgivare och har gått i täten för den nya effektivare biståndspolitiken som fastslagits i Parisagendan där givarna åtagit sig att minska fragmentering, ett nytt fenomen som uppstått i takt med ett förändrat biståndslandskap. Fragmentering innebär att ”för många givare ger för lite bistånd till för många länder”, vilket skapar ett ineffektivt bistånd med

In recent years an increase in stress and mental strain in the workplace has been reported for instance in office work (Arbetsmiljöverket, 2014). This study examined a model that combines concepts from Karasek and Theorell´s (1990) Job Demand-Control-Support model, which has earlier been related to stress, with Macan´s (1994) Time Management Behavioral model. The aim of the study was to investigat

Forskningen har visat att det finns olika åsikter om innovationer kan leda till hållbar utveckling. Det finns en del forskare som menar att man med hjälp av innovationer kan uppnå en hållbar utveckling, men det finns också forskare som hävdar det motsatta. Forskningen kring vad CSR innebär är fortfarande mycket oklar, vilket kan göra det svårt för företagen att veta hur begreppet egentligen ska ha

In order for our energy consumption to be sustainable, we need to rely more and more on renewable energy resources, such as solar power and wind power. In Sweden, 69% of the land area is covered in forest. To open up the possibility of exploiting these forested areas for wind power production, it is desired to gain a better knowledge of the flow situation above forests. An analytical and a numeric

En välmående demokratisk rättsstat är beroende av att allmänheten känner förtroende för rättsväsendet. I en domares uppdrag ingår således inte bara att döma rättvist och enligt gällande rätt utan även att verka för ett starkt förtroende från allmänheten som skall uppleva att den får en rättssäker prövning av våra domstolar. Domaren skall verka för detta genom att bl.a. uppträda professionellt, korA prosperous democratic legal state depends on the public’s confidence in the judiciary. Included in a judge’s duties is not only to judge fairly and in accordance with applicable law, but also to promote a strong confidence in the judiciary among the general public to fortify the common perception of the courts as fair and impartial. Judges shall act in accordance with these interests by conducti

In this thesis a mechanical concept for variable relative rotation, here called timing, between two cutting rollers has been designed. This concept has then been compared to a concept using one servo motor per shaft. The clients would like to use rotary cutters to cut cardboard, but have had problems with the anvil wearing out on similar solutions. Therefore a solution where the timing between the

Body size is one of the most important traits of zooplankton. It affects their metabolism, life history and ecology and can eventually influence community and ecosystem processes. Higher and more fluctuating temperatures due to climate change are expected to have an influence on zooplankton size. Based on general empirical evidence, warmer temperatures may lead to smaller zooplankton, while temper