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“What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. Tax Cuts and Jobs Act, and what are the risks?” The thesis analyses the discrepancies of the different definitions of intangibles in a transfer pricing context, between the OECD Transfer Pricing Guidelines 2017 and the U.S. ta

Lag om anställningsskyddslag är den lag som skyddar arbetstagare vid uppsägningar och avskedanden. Denna svenska lagstiftning finner vi i LAS som är från år 1974 men kom sedan att ändras år 1982. I 7 § andra stycket LAS stadgas omplaceringsreglerna som reglerar arbetsgivarens skyldighet att försöka bereda annat arbete hos sig. Uppsägningen från arbetsgivaren ska vara sakligt grundad. Innan arbetsgThe Employment Protection Act, LAS, is the law that protects workers in the event of dismissal and termination. This Swedish legislation can be found in LAS which is from 1974 but changed in 1982. Section 7, second paragraph in LAS, stipulates the relocation rules that regulate the employer's obligation to try to prepare other work with him. The dismissal from the employer must be objective gr

The purpose of this thesis is to try to establish a mechanism that will enable the Commission on the Limits of the Continental Shelf to get access to legal interpretation of the United Nations Convention on the Law of the Sea. The mandate of the Commission is to validate the outer limits line delineated by coastal States. For that, the Commission has to apply provisions of the Convention. The use

This bachelor’s thesis aims to analyze and compare how two contemporary theologians, Roger Haight, S.J. and Ted Peters, understand the genesis of the faith in Jesus’ resurrection and its significance for the Christian understanding of Jesus from Nazareth. In order to fulfill this aim, I have mainly studied Jesus: Symbol of God and Ted Peters’ God – The World’s Future. From this inquiry, I firstly

Genom projektet har vi har strukturerat ett digitalt vårdförlopp som inte bara förbättrar tillgängligheten och flexibiliteten för patienter i palliativ vård, utan även ger närstående ett bättre stöd och underlättar kommunikationen med vården. Projektet syftar till att införa fler digitala vårdlösningar i den palliativa öppenvården genom 1177.se-plattformen, och därmed stärka vårdens strategiska må

The article discusses interactions between syntactic derivation, semantic scopal relations, and prosodic phrasing in Japanese. I claim that the Major Phrase (MaP) is a result of the mapping of Multiple Spell-Out (MSO) domains onto prosody. I also claim that a Focus Intonation (FI), a prosodic domain triggered by focus, is created independently of MaP phrasing, contrary to previously proposed analy

The value of bacteriologic findings in patients with acute appendicitis was studied. Routine urinary culture specimens were taken preoperatively from 194 children (mean age 11±3 years) undergoing emergency appendectomy. Bacteria were found in culture specimens of urine from 26 of 156 patients with acute appendicitis. The bacteriuria was correlated to the position of the appendix, the duration of d

This chapter explores the connections between the concepts of sustainable urban transformation and the green urban economy, proposes a framework for understanding how these concepts ‘fit’ together, and makes some practical suggestions for local governments and for national and international policy.

I denna rapport redovisas populationstrender för 224 svenska fågelarter för olika långa tidsperioder, samt korttidstrender för 13 arter av större däggdjur. Fåglarna har räknats höst, vinter, vår och sommar enligt strikt standardiserade metoder. Sommar- respektive vinterpunktrutter har räknats sedan 1975, i huvudsak i södra Sverige. Standardrutterna räknas också på sommaren (sedan 1996) men täcker We present the results of the Swedish Bird Survey, a project run by the Department of Biology, Lund University, as a part of the National Monitoring Programme of the Swedish Environmental Protection Agency. The results for 2023 include data from: 517 winter point counts in 2022/2023 (48th winter), of which 243 were carried out during the Christmas/New Year count, 181 summer point count routes (49t

South Korea is attempting to deal with the now-universal issue of disinformation. So why did its draft bill attract such fierce criticism?

This paper documents the seventeenth data release (DR17) from the Sloan Digital Sky Surveys; the fifth and final release from the fourth phase (SDSS-IV). DR17 contains the complete release of the Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey, which reached its goal of surveying over 10,000 nearby galaxies. The complete release of the MaNGA Stellar Library (MaStar) accompanies

This article is a response to Steven Enderlein on the translation of Rom 3:23 and its implications for the πίστις Χριστοῦ debate. While affirming Enderlein's suggestion that the verb ὑστερέω is better understood as “lack” rather than “fall short,” we argue against his conclusions (1) that this translation leads to a subjective genitive reading of πίστις Χριστοῦ in Rom 3:22, 26; and (2) that the ve

Learning an advanced mathematical concept, limits of functions in this case, is not a linear development equal for all learners. Intentions and abilities influence students’ learning paths and results. Students’ learning developments of limits were studied in terms of concept images (Tall & Vinner, 1981) in the sense that their actions, such as problem solving and reasoning, were considered tr