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In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country
Ecosystem modelling is an always evolving science trying to catch the complexity of the nature and its principles to model environmental responses in a realistic way. Over and over, models try to introduce more variables and interactions to achieve better representations of phenomena of interest like the responses of the ecosystem to a fast changing world (climate change, land use change). LPJ-GUE
Today there is a high focus on the energy use when constructing new buildings. This mainly depends on the increased regulations and energy classifications that have been issued. Because of this, studies have shown that mechanical cooling in office environments leads to high energy consumption and service costs. This has led to an increased interest in analyzing if cooling only through ventilation
Renewable energy is gaining increasing importance in the generation of power due to the finite existence of fossil fuels and concerns about climate change. As its demand grows financial interest from investors’ increases, thus it is important to find the most effective way of quantifying the risk of the renewable energy market. Furthermore as renewable energy can be viewed as an economic substitut
Dispositionsprincipen inom avtalsrätten ger som huvudregel var och en rätt att fritt bestämma över avtalsfrågor så som om avtal ska ingås, vem avtalet ska ingås med och vad avtalet ska innehålla. Inom den rätten ligger även att avgöra hur en framtida tvist dem emellan ska lösas. Avtalsfriheten är dock inte absolut. Den begränsas av ett olika hänsynstaganden, skapade som skyddsregler för svaga partThe principle of freedom of contract gives, as a rule, everyone the right to freely decide over contract issues such as, that agreements are to be concluded, whom the contract is to be concluded with, and what the contract should contain. Within the principle is also to determine how a future dispute between them will be resolved. Contractual freedom is not absolute. It is limited by a variety of
The growing number of African Presidents on Twitter affirms that media, in all its forms, will always play a fundamental role in contemporary politics. Moreover, based on its face value, the presence of Presidents on Twitter could suggest that citizens are gaining unprecedented access to their president. But, this thesis contends that the newness of Twitter should not blind us into thinking that t
Popular science summary The classification of the European Crow Species status is a highly discussed topic as species classification can be challenging. Several species concepts have been formulated to standardize classifications. These species concept help with taxonomy, however many species remain problematic to classify, especially if interbreeding occurs. The hooded crow (Corvus corone cor
Understanding the puzzling network of proteins inside cells For the last 20 years scientists has struggled to completely understand the intricate network of proteins inside cells, and recently new methods to analyze protein interactions has been invented. A protein can “fit” into other proteins like pieces of a puzzle, which can in turn create a reaction within the cell. A single protein can poss
MIFO (Metodik för Inventering av Förorenade Områden) används för att inventera potentiellt förorenade mark- och vattenområden i Sverige. Metoden började användas på 1990-talet och utgör sedan dess en mall för inventering. En MIFO-inventering består av två faser, fas-1 och fas-2. I respektive inventeringsfas tilldelas objektet en riskklass mellan 1-4. Till följd av ett omfattande inventeringsarbeteMIFO is a methodology commonly used to facilitate inventory of potentially contaminated sites (objects) in Sweden. It was first introduced during the 1990’s and has since then served as a standardized method for risk assessment. MIFO are comprised of two evaluation phases,1 and 2. Following years of inventories, there is now an extensive amount of data stored in files which can be used as an asses
Det råder ingen tvekan om att internet idag uppfattas som en del av vår vardag och att det utgör ett nödvändigt verktyg för att få tillgång till information, såväl av kommersiell som privat natur. I takt med den tekniska utvecklingen och den ökade tillgängligheten som internet medför ökar även konkurrensen i informationsflödet, vilket marknaden har behövt anpassa sig till. Idag finns möjligheten aThere is no doubt that the internet today is considered as an integral part of our daily lives and that it constitutes a necessary tool in order to gain access to information, both commercial and private. In line with the technological development and the increased access to information made possible by the internet, there is also an increased competition in the information flow, which the market
Dagens globaliserade värld med snart sagt obegränsade möjligheter att agera snart sagt var som helst i världen har lett till att internprissättnings-frågorna har blivit allt mer essentiella för såväl internationella bolag i in-tressegemenskap som skattemyndigheter. Prissättningen av varor och tjänster mellan bolag i intressegemenskap er-bjuder stora möjligheter att avvika från vad bolag på en konThe global world of today with almost unlimited possibilities to act any- where in the world has led to a situation where transfer pricing has be- come essential to both multinational associated enterprises and tax admin-istrations. The pricing of goods and services between associated companies offers a lot of opportunities to diverge materially from what companies operating in a competitive and
Despite an overwhelming scientific consensus that climate change is a threat to our society, many young Canadians do not view it as a major issue. This suggests flaws in the way that youth are educated on climate change. I therefore investigated climate change education in Canada to recommend improvements. I analyzed Canadian secondary science curricula according to two frameworks to determine ho
Denna uppsats har undersökt det folkrättsliga ramverket bakom EU’s autonoma sanktioner mot Ryssland. Efter Rysslands folkrättsstridiga handlingar mot våldsförbudet och non-interventionsprincipen i Ukraina 2014, antog EU ett paket av olika åtgärder mot de som ansetts ansvariga och mot viktiga sektorer av den ryska ekonomin. Sanktionerna är autonoma eftersom de har antagits oberoende av någon resoluThis thesis has examined the international legal framework for the EU’s autonomous sanctions against Russia. Following Russia’s breaches of the obligations of non-use of force and non-intervention in Ukraine in 2014, the EU adopted a package of different measures against those deemed responsible and against key sectors of the Russian economy. The sanctions are autonomous since they are imposed ind
Europeiska Kommissionens riktlinjer för statligt stöd till miljöskydd och energi fungerar som rådgivande dokument till Medlemsstater när de utvecklar statliga stödåtgärder för miljöskydd och energi. Kommissionen har lagt till förslag att utvidga riktlinjernas räckvidd för att implementera den europeiska gröna given som fastställer målet för Europa att bli klimatneutralt 2050. Investeringsplanen inThe European Commission’s guidelines on environmental protection and energy provide guidance for Member States to develop State aid schemes for certain environmental and energy measures. The Commission has proposed to broaden these guidelines in order to conform with the European Green Deal’s goal of achieving climate neutrality by 2050. The European Green Deal Investment Plan also plans to mobili
Title – Using Lean Practices to Develop Improvement Suggestions for a Warehouse: A case study of a company in the perishables industry Author – Leon Liljeqvist Supervisor – Joakim Kembro, Division of Engineering Logistics, Faculty of Engineering – LTH, Lund University Purpose – The purpose of this thesis is to improve the turnover of goods at the most prominent locations in the warehouse's
Purpose: The purpose of this study is to develop an understanding of consumers' perception of heritage in luxury brands online. This will be investigated from a consumer perceived value perspective, with regard to the following aspects of value; social, economic, functional and affective. Methodology: An epistemological and ontological foundation guides the research approach of qualitative so
Orbital or mean motion resonance (MMR) occurs when the orbital period ratio between two planets is close to a ratio of small integers. MMR can protect planets from collisions and affects the overall final architecture of the system. Observations of exoplanets have shown that the survival rate of MMR-chains is low, and most systems are near and just wide of an exact MMR. The most common chains are
Miniature bladder tumors in a 3D cell culture Bladder cancer is a common cancer type and represents a complex disease that causes high mortality if not treated properly. To find new treatments and optimize current therapies, expanding research model systems is important. The aim of this Master’s Project was to establish and optimize a newly popularized organoid method on bladder cancer cells. Ou
I en allt mer globaliserad värld och efter den digitala revolutionen, har skyddet för personuppgifter hamnat i rampljuset. Numera, utbyts data över nätet dagligen för olika syften, såsom privata, kommersiella och allmänna, vilket har skapat en oro för hur dessa överföringar av personuppgifter kan påverka rätten till dataskydd och rätten till privatliv. Inom EU har det funnits en tradition av att In an increasingly globalized world and after a decade of digital revolution, the protection of personal data has fallen in the limelight. Nowadays, data is exchanged over the internet daily for various purposes, including strictly private, commercial, as well as public, which has raised concerns on how these transfers of personal data may affect the right to data protection and the right to priva
Denna uppsats behandlar frågan om i vilken utsträckning en utomterritoriell attack eller våldsanvändning utförd av en stat mot en terrororganisation kan legitimeras genom självförsvarsinstitutet i folkrätten. Frågan har aktualiserats i samband med insatser av flera av FN:s medlemsländer mot terrororganisationen Islamiska Staten i Irak och Syrien under åberopande av en rätt till självförsvar. Den rThis essay addresses the question of to what extent the right to self-defense under international law can be used to legitimize the use of force against terrorist organizations. The issue has arisen in connection to the joint efforts by several UN member states against the terrorist organization the Islamic State in Iraq and Syria. Several states invoked the right to self-defense to legitimize the
