Sökresultat

Aggressiv skatteplanering har i takt med den digitala ekonomin blivit alltmer vanligt. På grund av multinationella företags globala natur har dessa en fördel i skattehänseenden genom att de kan flytta vinster mellan länder i syfte att betala mindre skatt. Både inom OECD och EU pågår ett ständigt arbete med att minska den aggressiva skatteplaneringen globalt. Genom BEPS-projektet har ett par verktyIn the more digital economy aggressive tax planning has become increasingly common. Due to their global nature, multinational corporations can move profits between countries in order to reduce their taxes. Both the OECD and the EU are continuously working to reduce the aggressive tax planning globally. Through the BEPS project several tools have been developed. One of these is country-by-country-r

Bakgrund: Hjärtstopp föregås ofta av avvikande vitalparametrar. Forskning tyder på att bedömningsinstrumentet National Early Warning Score (NEWS) kan användas för att bedöma om patienter riskerar att drabbas av hjärtstopp. För att kunna förutse patienters risk för hjärtstopp krävs att NEWS-bedömningar följs och NEWS riktlinjer efterlevs. Bristande följsamhet till NEWS-riktlinjer kan leda till att

Professionals in adult psychiatry are obliged to consider the children’s perspective when a patient suffering from mental illness has children. Studies indicate that many children do not receive the support, advice and information to which they are entitled to under the law. It seems that the professionals are lacking in the work of translating law into practice. The study examines what experience

The purpose of the study was to capture a number of views on what impact language has on integration processes and social life. Since language is an important component of communication amongst people, it affects several aspects of everyday life such as occupation and social participation. To accomplish the aim eight people of foreign origin with experience of studying the language education progr

Against the backdrop of a divided academic debate on the potentials and pitfalls for temporary use of urban space, this essay aims to explore how Institut for (x) as a temporary use project has been able to maintain their use of Godsbanearealerne in Aarhus over a longer period of time. This has been done through interviews with representatives of Institut for (x) and Aarhus municipality, where the

Bakgrund: Stroke är en folksjukdom som drabbar många i Sverige och är en vanlig orsak till dödsfall. Sjukdomen orsakas av syrebrist i hjärnan, vilket kan leda till många olika varianter av funktionsnedsättningar bland de individer som överlever. En inaktiv livsstil är en av många riskfaktorer för stroke och fysisk aktivitet har tidigare visat sig vara ett effektivt verktyg för att minska risken fö

Rekryteringslandskapet har förändrats och nya intelligenta lösningar träder fram. Idag kan AI-verktyg spela en viktig roll genom att attrahera potentiella kandidater, publicera annonser och göra urval, vilket resulterar i en betydligt mer effektiv och automatiserad rekryteringsprocess. AI-baserad rekrytering kritiseras ofta för att vara bias och därav fokuserar stor del av den nuvarande AI-forskni

As a result of insufficient harmonization between domestic tax systems, opportunities have occurred for multinational enterprises (MNE’s) to use aggressive tax planning. To overcome the difficulties, countries must be able to exchange information about the MNE’s tax payments. OECD and the EU have developed country-by-country reporting (CbCR) to ease the exchange of information. CbCR contains an ob

This study is centred around Fridays for Future, a youth movement which has rippled across the world from its first sparks in the fall of 2018 to the spring of 2019, and has given rise to countless pieces about the movement in both traditional and social media. According to critical discourse theory, the discourses that we read in the media both affect us and how we see things, but the context in

Klimatförändringarna blir mer synliga och fler internationella rapporter har beskrivit sannolika konsekvenser om världen inte agerar nu. Europeiska kommissionen gav nyligen ut en strategiplan för hur Europa kan bidra till Parisavtalet samt uppnå FN:s globala klimatmål. Kommissionens centrala vision är en klimatneutralekonomi där huvudmålet är att minska användningen av fossila bränslen. Vilken idé

The scope for wastewater treatment plants (WWTPs) widens to consider not only water quality and cost, but also energy efficiency and greenhouse gas (GHG) emissions. The on-going research project, “Development and dynamic analysis of operational strategies for enhanced energy efficiency of wastewater treatment systems” aims to develop a tool for integrated evaluation of energy efficiency and greenh

Historien kring autism och pedagogik, samt referenser.

The mobilisation of psychologists in Sweden working for lesbian, gay, bisexual, trans* and queer (LGBTQ) wellbeing and rights has so far not succeeded in creating continuity despite several attempts to establish some kind of organisation since the mid 1990s. A new attempt was made in 2013 when the Swedish LGBTQ network for psychologists was formed following a formal decision at the congress of the

The Swedish referendum on the euro in September 2003 is an exceptional event for researchers of monetary unions and of European economic integration. Voters chose between maintaining the domestic currency, the krona, and replacing it with the euro, the single currency of the European Union. The referendum revealed significant dividing lines between Yes- and No-voters in areas such as income, educa