Background: In Sweden, mergers between Swedish parent companies and domestic subsidiaries are in most cases carried out with a continuation of the tax burden, while mergers between Swedish parent companies and foreign subsidiaries are, in principle, not. The exception is when the Swedish intra-group deduction rules apply. However, they are very limited in their scope and application. It is uncerta

I takt med att e-handeln växer i Sverige visar undersökning på att statliga myndigheter arbetar för att upprätta standard för e-handel inom offentlig sektor. I offentlig sektor har vi valt att intervjua en kommun som använder sig av denna standard(SFTI). Inom privat sektor har vi valt att intervjua tre medelstora företag som arbetar med e-handel. Vi kopplar samman dessa intervjuer med teori för e-

The study aims to problematize the new marketing trend of non-stereotypical advertising from a postcolonial perspective and to contribute with knowledge on how Western power structures influence non-stereotypical advertising. Much of the research on the topic of advertising has focused on its effectiveness. The study, which combines the research fields of advertising, stereotypes, intersectionalit

This paper is a comparative study of different approaches to using a Discrete Time Micro-structure model. By using the three filtering techniques Extended Kalman, Unscented Kalman and Bootstrap Particle, the hidden variables; excess demand and market liquidity, were estimated and used in an asset allocation strategy that invested in the asset when the excess demand as estimated as positive, due to

This study’s purpose is to find out in what ways do healthcare providers in Sweden establish their B2B partnerships. This study seeks understanding of the practical deployment of relationship marketing as a process. To fulfill this purpose, in this study two theories are used – network theory and commitment-trust theory. It follows the qualitative research analytical design and the main tool for g

The research on digitalisation has experienced a shift in the last decade, and animportant facilitator of the effects of business World digitalisation is the increased use of mobile devices. Furthermore, research on value creation has also gone through changes recently. Although much value research has been conducted, there is a gap in retail digitalisation research and the consumers’ interaction

The aim of this study is to generate a multichannel segmentation model for high involvement products and to compare it to the widely spread demographic segmentation. In addition, the study also aims to identify demographic and psychographic profiles to provide a rich descriptive picture of the new customer segments. The study combines the literature of the multichannel and segmentation fields. Mor

Social Engineering (SE) ses som ett stort hot mot organisationers IT-säkerhet. SE är en typ av icke-teknisk hackning som används för att manipulera individer att avslöja konfidentiell in-formation eller utföra handlingar som äventyrar person- eller organisationssäkerhet. En orga-nisation kan således inte skydda sig mot SE med enbart fysiska och tekniska skydd eftersom det är användaren som redan ä

The versatility and pervasiveness of social media websites in human life have created an opportunity to employ them in several contexts other than the merely social ones. In particular, social media have been being used by students as an additional tool to help with their studies, even when academic institutions usually provide them with educational systems (also known as learning management syste

I den moderna staden suddas gränsen mellan byggnad och gata ut. De samtida shoppingpalatsen, köpcentrumet, är en byggnadstyp som mer än andra löser upp denna gräns när de skapar sina egna gatumiljöer. Vad är dessa nya gator för något? Hur skiljer de sig från andra gator i staden? När gatan fortsätter in i byggnaden, följer rätten till staden med? Det här projektet undersöker köpcentrumet som en In the modern city the border between building and street is increasingly blurred. The urban shopping mall is a building typology that like few other dissolves this border by creating their own interior streetscapes. But what are these streets, what define them and how do they differ from other parts of the urban environment? When the city continues into the building, does the right to the city fo

The purpose of this thesis is to study the work of the OECD presented in the Final BEPS-Report under Action 8 concerning hard to value intangibles in a Swedish context. Further, the OECD Model Tax Convention and its Commentaries are discussed in terms of their validity as a source of law in a Swedish perspective, or if there is a requirement now or after the implementation of Action 8 for changes

This thesis examines multiple ARCH-family models' volatility forecasting performance on the London Bullion Market Gold price, the OMXS30, and the USD/EUR exchange rate. Further, this thesis uses two different time periods to exploit differences and similarities in the forecast accuracy among the conditional variance models. The models we examine are the ARCH, the GARCH, the IGARCH, the EGARCH,

The purpose of the study is to describe the challenges facing crime investigators at the police department, in the south of Sweden, in relation to digital child pornography. This knowledge could contribute to an understanding of norms that dominate within the police institution and affect the extent to which digital child pornography is prioritized by law enforcement agencies. This will be achieve

This study explores the receivers’ experience and interaction with nation branding and how this affects their image formation since most of the research within the field analyzes nation branding from the sender’s point of view. A qualitative case study has been executed with an interpretative approach from a sensemaking perspective on the nation branding campaign “The Swedish Number”. The Swedish

The purpose of this study was to examine how newspapers construct the image of childcare in Sweden. To be more specific the aim was to explore and understand how media describes the work that social services are doing when they investigate the need of childcare or decide to emancipate a child from their parents. The questions this study wanted to answer is which perspective media most commonly cho

Authors: Elin Svensson and Pauline Thynell Title: Work out more and eat less! A foolproof way to reach the ideal. Supervisor: David Hoff Assessor: Weddig Runquist The aim of this study was to examine how Swedish newspapers describe working out and weight loss. We have done this study with a gender perspective to be able to analyse how weight loss and working out is described mainly for females. W

Natural hazards have affected human society throughout history. The Philippines is a country particularly vulnerable to natural hazards due to its geographical location and widespread social vulnerabilities. This research is conducted in the Philippine province La Union, and aims to investigate community-based disaster management as an approach to strengthening disaster resilience of communities.

After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two discipl

Den offentliga diplomatin förändras i takt med kommunikationforskningens ständiga utveckling. Dock tenderar huvudfokus i akademiska studier om offentlig diplomati att beröra de statsvetenskapliga faktorerna snarare än de kommunikativa. Syftet med studien är att fördjupa kunskapen om de kommunikativa utmaningar som den offentliga diplomatin möter när gränserna mellan interna och externa publiker suPublic diplomacy is constantly developing in line with the ever-changing field of communications. The main focus of academic research in the field tends to gravitate towards the social sciences rather than the communication sciences. The aim of this study is to deepen the knowledge of the communicative challenges that public diplomacy is facing as the intersection between internal and external pub

Hur har föroreningar förändrats över tiden i nordligaste delen av Sverige? Om höga halter tungmetaller finns, vilka kan vara orsakerna till dessa? En resa från södra Skåne till norra Lappland har visat att de flesta metaller i sedimentet från en sjö har minskat på senare år, Hg samt Arsenik har dock ökat. Detta beror troligtvis på minskad användning av fossila bränslen samt gruvdriften i norr.Changes in the accumulation of heavy metals (Cd, Cu, Hg, Fe, Mn, Ni, Pb, Zn), arsenic (As), and selenium (Se) in sediment of pristine lake in northern Sweden were studied by making measurements at different depths in a sediment core. The sediment core was extracted from the deepest part of the lake Sautusjärvi, close to the village Jukkasjärvi. The sediment samples were transported in a cooler to