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I en allt mer globaliserad värld präglad av konstant gränsöverskridande handel är det av yttersta vikt att beskattningen av gränsöverskridande transaktioner fungerar tillfredsställande. Detta gäller även de fall då avkastning på finansiella instrument korsar länders gränser. I svensk rätt liksom i många andra länders rätt saknas klara definitioner för vad som är ränta och vad som är utdelning. DetIn a progressively more globalized world featuring constant cross-border trade it is imperative that the taxation of cross-border transactions is carried out in a satisfactory manner. This is also true regarding periodic income from financial instruments. In Swedish tax law as well as in many other countries there is no clear definition of what constitutes interest and dividends. Large multination

I denna uppsats undersöks brottsoffrets roll i straffprocessen. Syftet med uppsatsen är att klargöra brottsoffrets roll i straffprocessen och undersöka om det finns behov av att förändra brottsoffrets roll och ställning i processen ur ett upprättelse- och relationsvåldsperspektiv. En undersökning utförs om straffprocessens funktioner, grundläggande principer och brottsoffrets rättigheter enligt gäThis thesis discusses the role and participation of victims in criminal procedures through a domestic violence and restitution perspective. The aim of this paper is to clarify the role of victims in criminal procedures and to examine whether there is any need to change victims’ role and position through these perspectives. The aim and functions of the criminal procedure together with its fundament

The purpose of this thesis is to make a sensitivity analysis of buildings in Växjö municipality relative future climate change, where the climate is expected to become warmer and more humid. Building constructions are analyzed in terms of moisture performance and how climate change may affect the moisture related durability of buildings. This thesis is limited to buildings with wooden frames opera

Antalet cyberattacker har ökat markant sedan förändringar i det geopolitiska läget och som resultat under och efter Covid19 pandemin. För svenska SME kan en välfungerande cybersäkerhetskultur vara avgörande för företagens överlevnad. Därmed har en kvalitativ undersökning i form av semistrukturerade intervjuer genomförts hos 5 svenska SME:er i Skåne. Intervjuernas primära syfte är att undersöka hurThe number of cyberattacks has increased significantly following changes in the geopolitical landscape and as a result of the Covid-19 pandemic. For Swedish SMEs, a well-functioning cybersecurity culture can be crucial for the survival of the businesses. Consequently, a qualitative study was conducted in the form of semi-structured interviews with 5 Swedish SMEs in Skåne. The primary purpose of th

Railways have played a significant role in the development of national identity. In the context of the European Union, I argue that it could play a similar role in supranational identity building. Currently, the European railways resemble a patchwork of incompatible standards and working practices. This thesis aims to investigate the roles efforts to harmonize this patchwork play in the cultural l

Twenty years after Vassar College welcomed the first American female undergraduates in 1865, the experiences of women college students began to be fictionalized in so-called college stories. This thesis shows how higher education is presented in the novels, collections of short stories, and serialized stories for female readers published before the United States was involved in the First World Wa

Popular Abstract in Swedish Denna studie betonar att de mekanismer, som skapar tillväxt, inte nödvändigtvis är universella utan kan skilja sig åt mellan olika områden, beroende på vad som produceras och vilken teknik som används. Avhandlingen hävdar inledningsvis att ekonomisk tillväxt är den viktigaste enskilda faktor som påverkar individers inkomstnivå och att ökad produktivitet i sin tur är gruThis study shows that the mechanisms behind knowledge accumulation and the sources of productivity growth differ from industry to industry depending on what is produced and what technology is used. Although it is apparent to most researchers in the field that the only way to explain long-run growth in output per capita is through technological progress and accumulation of knowledge that counteract

Popular Abstract in Swedish Avhandlingens syfte är att öka förståelsen för vad det innebär för tonåringar att placeras i fosterhem. en utgångspunkt tas inom objektrelationsteori: relationen till de egna föräldrarna har betydelse för hur tonåringen hanterar separationen från dem, liksom för hur han/hon relaterar till fosterföräldrarna. 27 tonåringar i åldern 13-16 år undersöktes 2-3 månader efter dThe aim of the study is to improve on the understanding of the implications for adolescents of being placed in foster care. The basis for the study is that the adolescents´ previous relationship with their parents has significance for the manner in which the adolescents will handle the separation from the parents and how they will relate to foster parents. 27 adolescents aged 13-16 years were exam

This research is based on the investigation of a Biosphere Reserve in the South of Mexico. It observes the Vision and Mission of the Biosphere Reserve Sian Ka’an in Quintana Roo Mexico based on the norms given by UNESCO’s Man And the Biosphere. It also tries to examine the Reserve’s opportunity for sustainability science to be a knowledge co-production and exchange platform. And its prospects to b

I September 2009 öppnade den nya konventionen om godsbefordran till sjöss för signering i Rotterdam. Om den nya konventionen lyckas i det den har intention att göra, vilket är att harmonisera reglerna om godsbefordran till sjöss, kommer den nästan hundra år gammal regimen Haag reglerna att försvinna. Dessa konventioner reglerar tillsammans med Haag-Visby och Hamburg reglerna ansvaret för skada på In September 2009, the new convention concerning carriage of goods by sea opened for signing in Rotterdam. If the convention succeeds in what it sets out to do, harmonising the carriage of goods by sea regulations throughout the world, the almost a century old regime of the Hague Rules will be discarded. These conventions, together with the Hague-Visby Rules and the Hamburg Rules, regulate the lia

Abstract Author: Marie Kock Title: IN REAL LIFE PÅ FACEBOOK, Cyborg; A deeper understanding of social phobia and social media Supervisor: Jan Magnusson Assessor: Håkan Jönson The aim of the study is to gain a deeper understanding of the paradox that consist within the phenomena persons with social phobia who participate in social media and to investigate the meaning of social media for people w

We present an epistemological schema of natural sciences inspired by Peirce’s pragmaticist view, stressing the role of the phenomenological map, that connects reality and our ideas about it. The schema has a recognisable mathematical/logical structure which allows to explore some of its consequences. We show that seemingly independent principles as the requirement of reproducibility of experiments

The value problem for knowledge is the problem of explaining why knowledge is more valuable than mere true belief. The problem arises for reliabilism in particular, i.e., the externalist view that knowledge amounts to reliably acquired true belief. Goldman and Olsson argue that knowledge, in this sense, is more valuable than mere true belief due to the higher likelihood of future true beliefs (pro

Computational notebooks (e.g. Jupyter notebook) are a popular choice for interactive scientific computing to convey descriptive information together with executable source code. The user can annotate the scientific development of the work, the methods applied, describe ancillary data or the analysis of results, with text, illustrations, figures, and equations. Such ‘executable’ documents provide a

This study investigates binomial consumer brand engagement (vs. advertising avoidance) in the social media context. Grounded in social exchange theory, the relationships between personalized advertising, information control, privacy concerns, advertising avoidance, and consumer brand engagement are analyzed by drawing on a survey comprising n = 429 participants. The findings reveal that personaliz

Expands the scope of Islamic Studies to include the study of non-Muslim Islam Introduces a new concept (non-Muslim Islam) that challenges commonly held notions about the object of study within Islamic studies Invites critical thinking about how knowledge about Islam is produced in non-Muslim majority societies on both a scholarly and societal level This book empirically substantiates a re-conceptu

This paper discusses the growing regional socio-economic disparity in Sweden and investigates two regions’ power relationship with the economically and politically dominant Stockholm region: one region with a negative economic trajectory and the other with a positive economic development over 25 years. The conceptual framework is based on the topography/topology nexus, using the key concepts of ‘r

AbstractBackground Mitral regurgitation (MR) has many etiologies; the most common is degenerative disease. If not corrected, severe MR may cause left and right ventricular heart failure. Mitral valve (MV) repair is the gold standard for treatment of MR. All repair techniques include MV annuloplasty, but various techniques are employed to repair the valvular apparatus. The classical technique of le