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Hantering av missbruk av skatteavtalsbestämmelser i svensk rätt – Efter införandet av the Principal Purpose Test

Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med The purpose of this paper is to examine and analyse how the introduction of the Principal Purpose Test (the PPT clause) in Swedish tax treaties will affect the Swedish handling of abuse of tax treaty provisions. Since the PPT clause, through the Multilateral Convention to Implement Tax Treaty Related Measures, has been incorporated into the tax treaty between Sweden and the United Kingdom, the ana

Conversational Implicature for Language Teachers: Reading between the lines in John Marsden's Tomorrow, when the war began

The aim of this study is to investigate how John Marsden’s Tomorrow, when the war began (1993) could be used for reading-between-the-lines practice in the English language classroom. It answers questions relating to how reading between the lines can be understood in relation to Grice’s cooperative principle, the effects of implicature in the text and how teachers can use this information to facili

Swedish Banks’ Exposure to Economic Policy Uncertainty: a GARCH Approach

This study investigates how EPU affects stock returns and volatility for Sweden’s four largest banks: Swedbank, Skandinaviska Enskilda Banken, Svenska Handelsbanken, and Nordea. As a small open economy with a concentrated and globally exposed banking sector, Sweden is particularly vulnerable to both domestic and international uncertainty shocks. Using monthly data from 2000 to 2024, we apply a GAR

Cost-effective and energy-efficient renovation measures of multi-family apartment buildings constructed during the million program - Where carbon dioxide emissions minimization is a key issue

The Swedish construction and real estate sector has a significant impact on the total national carbon dioxide emissions and energy consumption. Thus, energy efficient and environmentally friendly renovation measures of existing buildings in Sweden plays an important role in the attempt to mitigate the climate changes. By applying the methodology developed by the IEA EBC Annex 56, this study focuse

Den synliggjorda blicken

In this essay, I explore the concept the male gaze in a feminist theological perspective with a curtain focus on the body of women. The essay seek to answer the question how the female can be liberated from the male gaze and take control of her own body. The aim is to contribute to a body theology that encourages the woman's embodiment. The essay analyzes Lisa Isherwood's work The Fat Jesu

Energy Patents, CO2 Emissions, CO2 Intensity and Economic Growth: Denmark and the Netherlands, 1976-2007

Denmark and the Netherlands had different approaches to deal with the repercussions of the oil crisis of 1973: Denmark focused on the development of renewables, and the Netherlands developed their natural gas sector. The varying approaches create the possibility to measure and generalize the dynamics of energy innovations on CO2 output in small developed countries. This thesis relates the energy p

Alternative Routes to Management: The Humanities

One’s ability to lead and manage should not be dictated solely by one’s education but rather their experiences and personal background. If this is the case, then little attention should be paid to whether one comes from a business-related background or not, and more attention should be paid to the skills and characteristics of the individual. This study investigates how the humanities are represen

Enlightening the Heart of Darkness: UN perceptions and their relation with local agency in peacebuilding

Perceptions have the capacity of indirectly shaping agendas and affecting behaviours. It is a concept briefly touched upon in peacebuilding research, as a tool of tracing dominant practices of international interveners. This paper aims to contribute to this literature, by analysing how perceptions of the UN relate with lacking local agency in peacebuilding practice. In a case study of MONUC’s inte

‘WONDER WOMAN HAPPY MAGIC FUN SWORD GIRL SEXY! SEXY! FIGHT! FIGHT!’

In this thesis I explore the conceptual relationships between Parody, the body and space in via the writer Gail Simone’s version of the comic book heroine Wonder Woman. I develop a critical re-imag(e)ination of performativity, space and the body in contemporary mass culture via Gail Simone’s Wonder Woman. As the title suggests the thesis also elaborate on sexuality understood as a phantasmatic scr

Att anpassa affärsmodellen

ABSTRACT Already in 1960, the Harvard professor Theodore Levitt concluded that without the capabilities to adapt, companies risk missing imminent trends and changes in the market and could suddenly be outrun by competitors. The subject of business model adaption has since been heavily discussed and is, if possible, of even greater importance today. With this thesis, the authors aspires to cast lig

Transforming citizenship claims into residence claims A normative discussion about four theoretical approaches to a citizenship extended to aliens in the context of Scandinavia

Noncitizens are excluded from the decision making processes inside the liberal democratic community. The aim of this study is twofold: to identify the premises for a citizenship extended to aliens, and, to identify the most viable approach to a citizenship extended to aliens in the context of the welfare state in Scandinavia. The objects of interest in the study are four theoretical approaches whi

CSR Policy of Multinational Companies in Different Countries- A Case Study of Coca-Cola in Sweden and Serbia

This thesis attempts to investigate why and how MNCs establish appropriate CSR policies for subsidiaries in different countries. The aim of the thesis is to develop a model that reveals factors that influence the CSR focuses of MNC subsidiaries in different countries, and test the model.In order to achieve the purpose of the thesis, a qualitative deductive research design has been applied, based o

Rasism med mänskligt ansikte

Syftet med den här diskursanalysen är att undersöka svensk rasism 1996-2013 med Zygmunt Baumans teoretiska perspektiv att rasismen är en del av moderniteten. De följande frågorna är viktiga: hur har rasismen utvecklats under de senaste tjugo åren i Sverige? Vad har legat till grund för utvecklingen och vilka är effekterna på makt, demokrati och samhället i stort? För att besvara dessa frågor har t

The Choice Situation in Swedish Elderly Care - A qualitative study of the system of choice within Swedish elderly care

Last year’s demographical changes and times of internationalization and also individualization have led to changes in the way welfare services are delivered. More specifically there have been changes made within social care and health care. The new times that have led to privatization has also increased the amount of service providers. Within elderly care, this is not an exception. Waves of New Pu

From Development to Economy

We are witnessing a paradigm shift in global environmental politics. The aim of this thesis is to understand the focus shift, from Sustainable Development to Green Economy. Both concepts emphasize three dimensions an environmental, an economic and a social dimension. Within the UN-context, Green Economy has been introduced as the leading buzzword. The language change is not only linguistically, bu

Business Fighting Poverty: The Rise of New Private Sector Strategies in Swedish Foreign Aid

This thesis aims to explain the rise of CSR and the increasing private sector strategies within foreign aid in Sweden. The theoretical approach is grounded in three hypotheses that could explain the rise of this I) that the global idea on a changed role for business has fostered the development II) that it is due to a conservative more pro-business government in power or III) that it is a developm

The Victims’ Law in Colombia – a result of transnational advocacy work for the rights of the victims?

This is a case study that aims to explain the adoption of the Victims’ Law by investigating the transnational advocacy networks’ work for the rights of the victims of the armed conflict in Colombia. Theories of transnational advocacy networks and opportunity structures are applied in order to understand the long term advocacy work for the victims’ rights, but also to explain their influence on the

Oändlig tillväxt i en värld av ändliga resurser är inte möjligt - en kritisk studie om länken mellan det ekonomiska systemet och klimatfrågans påverkan på samhället och politiken

This study is about the link between the economic system and the climate changes and how it affects the society and the politics. Scientific observations has illuminated that as a result of human activity our climate is about to change. The climate threat has exposed the question of limits which means that continued growth is not possible in a world of limited resources. The Western model is about

Towards a Better functioning Single Market for Services

Since the European Union’s inception, creating a well functioning, competitive and integrated market has been at the heart of the Unions project. The four freedoms, free movement of persons, goods, services and capital, which led to the opening of the boarders, have been one of the main forces behind growth in Europe. Today, Europe has become the world’s biggest economy and the Single Market is it

Varje sandkorn har ett nummer: Paul Bowles, existentalier och Heideggers spöke

En undersökning av Paul Bowles debutroman The Sheltering Sky utifrån filosofen Martin Heideggers tankar om existensens skarpskurna konturer, hämtade ur Sein und Ziet. Detta för att blotta romanens underliggande tendenser. Uppsatsen driver också en allmän diskussion om litteraturens och filosofins släktskap som pekar tillbaka till försokraterna och som kulminerar i 1900-talets idéhistoriska kuliss.