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Föreliggande uppsats kommer att undersöka hur regionen tillika staden Kaliningrad – idag tillhörande Ryska federationen, historiskt tillhörande Ostpreussen och Tyskland – marknadsförs av fyra olika kategorier aktörer med anledning av FIFAs arrangerande av fotbolls-VM i Ryssland sommaren 2018. Främst är det staden framför regionen som kommer att undersökas. Uppsatsen ämnar med detta söka utöka försThis thesis will investigate how both the region but primarily the city of Kaliningrad – today belonging to the Russian federation, historically belonging to East Prussia and Germany – are branded and marketed by four different fields or categories of agents. This is done with the 2018 summer World Cup Football Games in mind, which will take place in Russia. First and foremost is to note that it m

The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. The main part of the chosen rule in all these instances disallows interest deduction over

The thesis seeks to through institutional theory identify institutional factors that shape the seemingly contradictable behavior of trade unions towards undocumented migrant workers. Using institutional theory, the discussion about trade unions relationship to undocumented migrant workers can be shifted from morality and ideology to a question of possibilities. By comparing trade unions relationsh

The right to deduct input value added tax (“VAT”) depends on a direct and immediate link to a taxable persons taxable activities. The disposal of shares is either out of scope of VAT, since it is not considered an economic activity, or exempt from VAT. Consequently there is, in general, no right to deduct input VAT for costs relating to such a disposal. However, the Court of Justice of the Europea

Det nuvarande globala systemet är organiserat i territoriella, suveräna stater – ett system som vilar på många antaganden. En viktig aspekt är att påståendet att en del av att vara suverän för med sig förmågan att kontrollera ens gränser och förekomsten av icke-medborgare på ens territorium. Samtidigt visar senare utveckling att förhållningssätt (och försök att reglera) individer som korsar gränseThe current global order is organised into territorial, sovereign states – a system built upon many assumptions. One major aspect is the claim that being sovereign entails the ability to control one’s borders as well as the presence of aliens on one’s territory. At the same time, recent developments have shown that approaches to (and attempts to regulate) individuals crossing borders cannot be und

The purpose of this essay is to investigate the ethics of the Union of Socialists-Revolutionaries Maximalists. The SR Maximalist, a political organization which belongs to the Narodniks’ ideological tradition, became widely known because of their terrorist activities and robberies, the so-called expropriations. Maximalists’ declared to go “directly to the goal”– to realize political and economic u

Under de senaste åren har det skett ett skifte i den Europeiska Unionens migrationspolitik mot ett ökat användande av informella återtagandeavtal. En vanlig kritik mot informella återtagandeavtal är att den informella formen är ett hinder mot parlamentarisk och juridisk granskning. Det kan ha alvarliga konsekvenser på grund av den påverkan informella återtagandeavtal kan ha på migranters rätt att During the last years, there has been a shift in the European Union’s migration policy towards an increased use of informal readmission agreements. A common criticism of informal readmission agreements is that the informality obstructs parliamentary and judiciary reviews. This can have serious consequences because the negative impact informal readmission agreements can have on migrants’ right to s

Under de senaste årtiondena har det i norra Europa och Nordamerika rapporterats om att sjöar och vattendrag blir allt brunare. Den bruna färgen kommer från naturligt organiskt material (NOM), vilket är material från döda djur och växtdelar, som transporterats med vattnet från intilliggande skog och mark. Denna ”brunifiering”, som den också kallas, tros bland annat kunna vara ett resultat av de pågDuring the last decades, increased concentrations of natural organic matter (NOM) and colour of surface waters have been reported from northern Europe and North America. Since surface waters are widely used for drinking water production this development has been problematic for drinking water producers. Even though NOM in itself is not harmful, it can cause production of undesirable disinfection b

Det globala skatteavtalsnätverket består idag av mer än 3000 skatteavtal. Ett av skatteavtalens primära syfte är att undvika att skattesubjekt blir beskattade för en och samma inkomst två gånger. Genom uppnåendet av syftet att undvika dubbelbeskattning främjas globalisering och internationell tillväxt. Skatteavtal är folkrättsliga traktat och ingåendet av ett bi – eller multilateralt skatteavtal fToday, the global tax treaty network consists of more than 3,000 tax treaties. One of the primary purposes of tax treaties is to avoid double taxation. By achieving the objective of avoiding double taxation, globalization and international growth are promoted. There is no universal system on how countries look at the relationship between tax treaties entered into and domestic law. It is usually sa

I denna uppsats behandlas de fakultativa uteslutningsgrunderna allvarligt fel i yrkesutövningen och allvarliga eller ihållande brister av ett väsentligt krav i ett tidigare offentligt kontrakt, samt bestämmelsen self-cleaning. Genom direktiv 2014/24/EU har EU infört ett nytt upphandlingsdirektiv med nya bestämmelser som medlemsstaterna ska inkorporera i sin nationella upphandlingslagstiftning. IIn this paper, the discretionary exclusion grounds of grave professional misconduct and where the economic operator has shown significant or persistent deficiencies in the performance of a substantive requirement under a prior public contract as well as the self-cleaning rule, are analysed. By Directive 2014/24/EU, the EU has introduced a new procurement directive with new provisions that Member

Syftet med studien var att undersöka huruvida man kan uppnå överavkastning på den svenska börsmarknaden mellan 1996 och 2015 genom tillämpning Piotroskis F_SCORE . Ytterligare utredde avhandlingen storlekseffekten samt avkastningens relation till risk. Studiens urval bestod av de 20 procent bolag som påvisar högst årsvis book-to-market listade på Stockholmsbörsen mellan 1996 och 2015. Studiens resThe purpose of the study was to examine whether or not it’s possible to achieve excess return on the swedish stock market between 1996 and 2015 through the use of Piotroskis F_SCORE. In addition the paper examined the small firm effect and the relationship between risk and return. The selection consisted of the highest B/M quintile for each year of examined period. The result of the study showed t

Den riskfördelning som AB 04 föreskriver anses utmärka sig i förhållande till andra standardavtal som tillämpas utanför byggbranschen. Entreprenören anses ha ett osedvanligt strängt ansvar som dessutom sträcker sig över en lång tid, samtidigt som reklamationstiden är relativt kort. Något som också särpräglar AB 04 är att det där finns en avtalad plikt för entreprenören att hålla entreprenaden försIt is a common opinion that the risk management that comes with AB 04 differs from the risk management in other standard contracts that is used in other fields than construction. The contractor is thought to have a uncommonly heavy burden in carrying the risk for the construction and the time, during which the contractor is carrying the risk, is stretching over a long time. Another thing that is d

Ett köp av en bostadsrätt är vanligt förekommande i dagens samhälle. År 2017 fanns det 2,4 miljoner flerbostadshus i Sverige, av dessa var cirka 41 % bostadsrätter. På grund av den stora omfattningen och de höga priserna som bostadsrätter säljs för är det troligtvis av stort intresse att veta hur felbedömningen av en bostadsrätt går till i praktiken. När en person köper en bostadsrätt köper han A purchase of a tenant owned apartment is commonly found in today's society. In 2017 there were 2.4 million multi-family residential in Sweden and around 41 % of those were tenant owned apartments. Due to the large extent and the high prices tenant owned apartment is being sold for; it is probably of great interest to gain knowledge of how faults in the purchased tenant owned apartments are re

En del av det fenomen som kallas skattebaserodering och vinstförflyttning (BEPS) händer när multinationella koncerner flyttar vinster med hjälp av räntebetalningar och ränteavdrag. Sverige har försökt angripa problemet genom att introducera regler som begränsar ränteavdrag i sin nationella lagstiftning. Genom antagande av den Europeiska Unionens (EU) första Skatteflyktsdirektiv (ATAD 1) så har detA part of the phenomenon known as tax base erosion and profit shifting (BEPS) occurs when multinational entities (MNEs) shift profits through the aid of interest payments and interest deductions. Sweden has attempted to address this issue through introducing rules limiting interest deductions in national legislation. Through the adoption of the first Anti-Tax Avoidance directive (the ATAD 1) by th

Denna uppsats utreder vem som ansvarar för en uppgift enligt AB 04, när underrättelseskyldighet föreligger enligt AB 04, hur detta förhåller sig till varandra samt hur man ser på detta ur ett ekonomiskt perspektiv. Utgångspunkten är att den part som tillhandahåller en uppgift är strikt ansvarig för dess riktighet samt dess lämplighet. Underrättelseskyldighet föreligger för entreprenören fall om enThis essay investigates who has the responsibility for a information according to AB 04, when it exist an obligation to inform the adversary according to AB 04, how these relate to each other and how to look at this from an economic perspective. The starting point is that person who providing information is strictly responsible for the information. There is an obligation to inform the adversary if

Linjär och icke-linjär FE-analys av sprickbildning i vingmurar iplattrambroarTrafikverket ställer numera kravsom medfören mer detaljerad dimensioneringsprocessför vingmurar i plattrambroar. Detta innebär en ökad mängd armering i vingmuren, viket gör att kostnaden stiger för konstruktionsdelen. Orsaken till denna ökade mängdarmering har studerats i detta examensarbete.Tekniken för att simulera beteWing walls on slab frame integral bridges has traditionally been designed for mainly earth pressure and its self-weight. It has also been designed separately from the rest of the bridge. Traditionally no 3D effects have been considered in the design of the wing walls. The Swedish Transport Administration (Trafikverket) have recently introduced regulations stating that 3D effects must be considered

Abstract: Interest conflicts has been a major issue when it comes to urban planning especially when it comes to traffic planning. The purpose of this thesis is to identify these conflicts and why they appear in the planning process. The aim of the research is to evaluate what can be done in order to ensure that these conflicts does not affect the planning of sustainable cities in a dissatisfactory

Today, Swedish women have one of the highest participation rates. In the nineteenth century, however, virtually no married women were recorded as working. Their participation rates started rising around the turn-of-the-century. Using full-count microdata from Swedish national censuses for the period 1880-1910, this paper aims to estimate the effects of various determinants on female labour supply.

Cambodia continues to experience a high prevalence of intimate partner violence (IPV) across the country. This may be attributed to the deeply embedded patriarchal customs that emphasize the subservience of women and authority of men. Previous literature has found that IPV may lead to negative health implications among victimized women, such as impaired well-being, unintended pregnancies, and HIV/

This essay aims to, with the support of an extensive corpus study, investigate the use of gotten in British English. Gotten is an alternative past participle of get which occurs mainly in American English, but is British in origin. The main goals of this essay are to investigate if and how this word is used in current British English, as well as how its use may have developed since the late 20th c