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OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. This thesis will focus on Action plan 13 in the li

The aim of this study was to examine and analyze the ongoing Swedish debate on the evidence- based practice (EBP), and thereby be able to present an idea of why the debate arose and continues. We used perspective analysis to analyze debate articles published in two of Swedens leading journals within the subject of social work, Socionomen and Socialvetenskaplig tidskrift. The articles where publish

ABSTRACT Author: Emelie Olsson Title: "It gets a bit twice, voluntarily and yet not voluntarily"- Social workers approach to support, control / coercion and repression in financial assistance and substance abuse Supervisor: Weddig Runquist Assessor: Mats Hilte The purpose of this study has been to examine and analyze the exercise of authority social workers in the social services for sub

I en rättegångsprocess är olika uppgifter fördelade mellan de olika aktörerna. Huvudregeln enligt svensk rätt är att parterna har huvudansvaret för den materiella delen av processen, medan domstolen ansvarar för den formella delen. Det har sin grund i de processrättsliga principer som reglerar ansvaret mellan domstolen och parterna i rättegångsprocessen: den kontradiktoriska principen, förhandlingIn a proceeding in court, different tasks are divided between the different actors. The main principle in Swedish law is that the litigants have the responsibility for the substantive part of the proceeding, while the court is responsible for the formal part. This is based on the procedural code principles that regulate the responsibility between the court and the litigants in the court proceeding

The battle for Aleppo culminated in the year 2016 when Syrian regime forces captured northern parts of Aleppo making a siege a reality for many people. A question of who was to blame isn’t always clear when looking at complex conflicts. People often look towards media to make meaning of such complexities. This paper examines two different news organizations, RT and CNN, role in depicting perpetrat

We consider the Hopfield model on graphs. Specifically we compare five different incomplete graphs on 4 or 5 vertices’s including a cycle, a path and a star. Provided is a proof of the Hamiltonian being monotonically decreasing under asynchronous network dynamics. This result is applied to the treated incomplete graphs to derive exact values for the incre- mental drop in energy on pattern sizes 2,

In the light of reports of decreasing litteracy among Sweden’s youth, several public studies indicate the importance of promoting reading at an early age. In this context, library activities directed at preschools has been pointed out as especially important. Although there is presently no requirement for preschools to have access to a school library, which is the case for elementary schools, the

This research investigates the contribution of local currencies to sustainability. I look at a specific local currency scheme (the Bristol Pound, in Bristol, United Kingdom) through a transitions perspective, employing a Transitions Evaluation Framework, Multi-Level and Multi-Phase Perspectives to conduct my analysis. I use a qualitative triangulation approach to collect data, namely semi-structur

Background and Objectives: This research explored the possibility of organisations implementing the work of CIP for the right beneficial reason, or if the implementation was done because the subject is a trend. While CIP-methods are getting more and more popular, it remains in many cases unclear which concepts suit best to what organisation. Having a single organisation implementing a numerous var

The world under globalization is moving toward a single market, where national economies are becoming more integrated and interconnected. In this context, over the last decades, the perception of FDI positive spillovers has made developed and developing countries competing to attract foreign investors. This study analyses the determinants of FDI during the globalization process, both theoretically

Detta arbete handlar om de fall då en målsägande för talan om enskilt anspråk efter att ha utsatts för ett brott. Mer specifikt handlar arbetet om när anspråket handläggs tillsammans med ansvarstalan och vilka bevisregler målsäganden kan förväntas behöva förhålla sig till - de som tillämpas i tvistemål eller de som tillämpas inom straffrätten. Uppsatsen tar särskilt sikte på frågor om beviskrav ocThe subject of this essay is court cases where a plaintiff's claim for compensation is based on the fact that the person concerned has been a victim of a crime. More specifically, this essay concerns the plaintiff’s possibility to make the individual claim simultaneously with the prosecutor’s claim for criminal liability. The inquiry focuses on evidence and whether the principles applicable in

Colombia committed to reduce 20% of its emissions by 2030 in the framework of Paris Agreement. The study provides a systemic approach that considers the two main drivers of the emissions in the country to know how realistic is the mentioned intended National Determined Contribution (iNDC). It analyzes deforestation and road transport with a methodology that combines analyses of their current situa

The aim of this exploratory research has been to examine the lean startup methodology process and foster a better way of applying this method in the global south. This is done by assessing the method’s application process of a solar startup targeting the Kenyan market - the strengths and weaknesses the company encountered during the process, measures taken by the company to overcome those weakness

Can artificial training data be used for deep learning applications in computer vision? We investigated this by building a framework that uses computer graphics to generate large quantities of images portraying humans. Generative Adversarial Networks (GANs) were used to bridge the gap in appearance between the generated and real images. A dataset’s potential was estimated by first using it to trai

The aim of this thesis is to examine how the production and consumption of milk in the modern and post-modern Swedish society can be said to reflect general cultural and societal development. Focus is put on how it is affected by notions of the cartesian dichotomy between nature and culture. This is achieved using literature drawing on several disciplines relevant to the interdisciplinary field of

Denna uppsats behandlar ungdomsrabatten i 29 kap. 7 § brottsbalken (1962:700). Ungdomsrabatten är en reduktion som särbehandlar unga lagöverträdare i åldrarna 15–20 år vid straffmätningen. Den unge lagöverträdaren får ett avdrag på straffet baserat på dennes ålder vid gärningstillfället. Ungdomsrabatten är sedan länge en rättstradition i Sverige, men den har under lång tid kritiserats. På senare åThis thesis addresses the reduced sentence for juveniles in Chapter 29 Section 7 of the Swedish Penal Code (1962:700). The reduced sentence for juveniles is a reduction which targets young offenders aged 15–20 years when meting out of punishment. The young offender receives a reduction of the punishment based on the age of the criminal offender at the time of the crime. The reduced sentence for ju

Women’s agency can be defined as the ability to act for yourself, to change the situation for you or for others. This is increasingly important when it comes to women suffering from domestic violence, who are often associated with assumptions of weakness and powerlessness. The professional’s response and support are therefore essential in the process of change for women. The aim of this study was

Upphovsrättsliga överlåtelser inom musikbranschen sker dagligen och kan ske helt eller som en delvis upplåtelse. Upphovsmän och utövande konstnärer överlåter sin ekonomiska rättighet till bland annat musikförlag och skivbolag för att erhålla ersättning och stöd när denne ska släppa sin musik. Upphovsrättslagen är den dominerande lagstiftningen på området och är huvudsakligen dispositiv och såledesCopyright transfers in the music industry take place daily and can take place both in full or as a partial lease. Authors and performers transfer their financial rights to, among others, music publishers and record companies in order to receive compensation and support when they are to release their music. The Copyright Act is the dominant legislation in the area which is mainly dispositive and th

I rättegångsbalken finns den fria bevisprövningen stadgad. Princip innebär att all bevisning som parterna kan få fram är som utgångspunkt tillåtlig och värdet av den bevisningen får prövas fritt. Att bevisprövningen ska vara fri innebär att domstolen inte är bunden av några legala regler eller normer. Högsta domstolen har emellertid utvecklat en bevisprövningsmetod som vuxit fram och tillämpas allIn the Code of Judicial Procedure, the free examination of evidence is stipulated as a principle where all evidence that the parties can obtain is permissible and the value of that evidence is examined freely. The fact that the examination of evidence must be free means that the court is not bound by any legal rules or norms. However, the Supreme Court has developed a method of reviewing evidence