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Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. While CFC regulations aim at achieving this goal in a divergent way of re-attributing the undistributed income back to the parent state. Thus, although CFC

The purpose of the study is to create an understanding for how one of Sweden’s biggest newspapers Aftonbladet (Aftonbladet 2019a) describes cannabis. In a time when the strict Swedish drug policy meets the more drug liberal political tendencies that is seen in the world. The study is based on 79 articles in Aftonbladet May 2018 to March 2019 that includes the word cannabis. Most of the articles ar

Purpose – Increasingly, last mile logistics is driven by customer-oriented strategies that requires better understanding of customers’ perceptions. This thesis views last-mile delivery as a service and aims to examine the relation of logistics service quality and other constructs used in service management literature to measure customers’ perception. Built on the operational definition of perceive

Latin American decolonial feminists are concerned with deconstructing the colonial legacies that persist and multiply today albeit formal colonialism has ended. This thesis engages with Latin American decolonial feminism’s political project of decolonization in relation to the state, to see whether it follows the state-phobia tendency popular in other emancipatory political discourses. It focuses

Residential segregation is seen as a growing problem within many urban areas today. Segregation is assumed to hamper social integration and the life-chances of disadvantaged as well as creating instability in society. One policy measure to deal with residential segregation is to increase the variation in the housing structure. This is assumed to create a social mix, that in turn will generate posi

Antalet aborter per 1000 svenska kvinnor i åldersgruppen 13 till 24 år har sjunkit konstant sedan 2009. Denna uppsats undersöker sambandet mellan abortantalet och omregleringen av apoteksmarknaden som påbörjades samma år. Vår hypotes om en koppling mellan dessa grundar sig i ökad tillgänglighet till akut p-piller som säljs receptfritt. Med hjälp av en Difference-in-Difference-analys jämförs anta

Sedan jag började gå till kyrkan på eget initiativ har jag ofta fascinerats av musiken och hur stor del av gudstjänsten som ägnas till sång och musik. Under musikstudier på gymnasiet, folkhögskola och musikhögskola har jag också tyckt mig urskilja att många musiker har en bakgrund i kyrkan. Även de tidiga kompositörerna, såsom Bach, var själv kyrkomusiker. Denna studie syftar till att undersöka huSince I started attending church on my own initiative, I have often been fascinated by the music and the amount of space it gets in the service. During my music studies at the upper secondary school, folk high school and music college, I have also found myself distinguishing that many musicians come from a background in the church. Even the early composers, such as Bach, were church musicians. Thi

The purpose of this thesis is to function as a path to further discussion regarding human rights and the use of artificial intelligence (AI) in the court proceedings. Artificial intelligence technology has become a highly relevant topic to many parts of our lives. AI is used and will be used in different ways as a part of the court proceedings; namely, for collecting and sorting out information, s

This study investigates how civil society actors contribute to anti-human trafficking efforts in Hong Kong Special Administrative Region (SAR), China, hereinafter referred to as Hong Kong. Thereby, the direct and indirect roles of NGOs and migrant domestic workers community leaders in such efforts are identified. In addition, differences and similarities between the respective actors’ roles are ex

Universities are in a unique position to lead society through a sustainability transition. Still, there is an unexploited potential, even of low-effort, low-investment measures, for improving environmental sustainability at Lund University. This raises the question of what obstacles lead to suboptimal environmental management in universities. Through a literature review, I identified thirteen obst

Insects have been recommended by the FAO as a sustainable food alternative to meat. Despite their nutritional quality and sustainability, most Western countries still see insects as belonging far away from the dinner table. Although still a niche market, Denmark has been at the forefront of innovation and adoption of edible insects. I used integral theory to map out the structural, cultural and pe

Even though many companies are actively trying to improve the working conditions for non-heterosexual employees one can still recognize a lack of awareness for the importance of including them into the workforce. This frequently results in non-heterosexual employees feeling the need to be silent about their sexual identity and not making their voices heard in an organizational context. It is of in

This thesis focuses on #Karlmennskan activism and experiences of participants in the activism. #Karlmennskan is a hashtag activism that started on Twitter in Iceland in March 2018. The main focus was to bring awareness to toxic masculinity and to show how it can be harmful to both men and women. Toxic masculinity is something that has been discussed a lot in Iceland over the past year, the concept

Semiconductors composed of group III and group V elements have a variety of promising applications, such as topological insulators and quantum computers. Among this category of semiconductors, bismuth (Bi)-containing III-V compounds are able to make these applications possible. However, the difficulty was found to alloy Bi atoms into the host lattice. To solve the problem of material fabrication,

Denna uppsatsen handlar om att undersöka vad förbudet av penninglån till aktieägare betyder samt hur låneförbudets straffrättsliga konsekvenser påverkar vårt förtagande. Uppsatsen har följande frågeställning: 1. Vad betyder förbudet av penninglån till aktieägare enligt 21 kap 1§ ABL? 2. Hur påverkar låneförbudets straffrättsliga konsekvenser vårt företagande ? Låneförbudet blir tillämpligt i etThis essay is about examining what the prohibition of money loans to shareholders means and how the criminal law consequences of the loan ban affect our engagement. The following questions is this essay going to examen: 1. What does the prohibition of money loans mean to shareholders according to Chapter 21, Section 1 of ABL? 2. How does the criminal law consequences of the loan ban affect our en

This thesis explores how structure and national role conceptions (NRC) shape foreign policy behavior. U.S. and Chinese foreign policy behaviors are studied from a system-level and state-level of analysis to investigate how U.S.-Chinese relations are affected by a shifting international structure and roles in the context of rising nationalism under President Xi and Trump. Neoclassical realism and t

Denna studie syftar till att undersöka musiklärares retoriska medvetenhet och användning av retoriska verktyg i ensembleundervisning. Bakgrunden till studien är vår vilja att fördjupa kunskapen om retorikens fördelar i musikundervisning. Studien bygger primärt på kvalitativa, semistrukturerade intervjuer och sekundärt på observationer. Dessa är genomförda med fyra musiklärare som undervisar på gymThis study aims to investigate the rhetorical awareness of music teachers and the use of rhetorical tools in ensemble teaching. The background to the study is our desire to deepen the knowledge of the advantages of rhetoric in music education. The study is primarily based on qualitative, semi-structured interviews and secondarily on observations. These are completed with four music teachers who te

Pappers- och pappersmassaindustrin har ökat markant under de senaste årtiondena. På grund av att samhället har blivit mer miljömedvetet har återvinning av papper blivit en allt viktigare del inom industrin. Återvunna pappersfiber är dock av lägre kvalité än nygjorda fibrer. Syftet med denna rapport är att analysera möjligheterna att använda ett enzym av typen lackas för att modifiera interaktionenThe pulp and paper industry have been a growing market during the last decades. Due to higher environmental concerns among people, the recycling of papers has become an even more important part of the industry. Recycled paper fibers however are of lower quality than virgin fibers. This report aims to analyze the possibility to use a laccase enzyme to modify the interaction between lignin and recyc

The European Commission has recognised the need for a transition to a circular economy paradigm which promotes resource efficiency and sustainable waste management. To achieve such transition, there is a need to introduce new policy instruments that leads to waste management improvements. Quantitative macroeconomic modelling in this area is still scarce and provides few insights about the conseque

In recent decades, digitalisation has been a catalyst for economic growth, along which a vital need emerged for contemporary organisations to rapidly anticipate and react to changes. Organisational change is thus a recognised and widely researched topic within the literature. As we study a software implementation, executed as planned change project, we take on a process perspective on change, part