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I dagens globala ekonomi råder det konkurrens om den högkvalificerade arbetskraften. Det är ett särskilt stort problem att attrahera denna lättrörliga personkategori till högskatteländer som Sverige och Danmark. Båda länderna har därför infört särskilda skattelättnader riktade mot denna personkrets. Den svenska expertskatten är reglerad i 11 kap 22-23 a §§ inkomstskattelagen och den danska forskerHigh-skilled workers are greatly valued on the global labor market. As a result, a number of countries have introduced targeted tax concessions for high-skilled labor in order to attract this particular part of the workforce. This is especially true for high-tax countries, concerned that the high tax rates dis¬courage high-skilled workers from locating in a particular country. Sweden and Denmark a

The aim of this thesis is to identify and study the division of competence between the EU and its Member States in relation to international environmental agreements (IEAs) and to attempt to ascertain how this division affects the responsibility for implementation and enforcement of IEAs in the EU, and to some extent, the liability towards third parties. In order to establish the role of competenc

The aim of this essay is, in the light of Juan de la Cruz poem Canciones de alma, to study the dialectic of Gods absence and presence in contemporary theological thinking. Central to the study is Gianni Vattimo, David Tracy and Gustavo Gutierrez, three important voices in contemporary theological discourse. The method used is a comparative text analysis in combination with a conceptual analysis. I

I takt med att världens befolkning ökar och allt fler väljer att bosätta sig inne i staden ökar behovet av att hitta smarta och hållbara sätt att förtäta. En stad har sina begränsningar och därför har det genomgående i projektet varit viktigt att undersöka hur vi kan töja på stadens gränser och tillföra nya värden utan att tumma på befintliga kvaliteter. Att förtäta en stad är en möjlighet att höjAs the world population increases and more people choose to settle in the city the need to find smart and sustainable solutions to densify increases. A city has limitations and therefore it has been important to look at how we can stretch the city´s borders and adding new values without compromising the existing qualities. To densify a city is an opportunity to improve existing urban spaces and in

Popular science summary The Role of Fungal Communities in the Lodgepole pine´s invasion Summary Belowground microbial interactions have an important effect on the performance of plant populations and the success of plant invasions. The introduced Lodgepole pine, for instance, can be presented with novel fungal mutualists in the introduced areas in comparison with their native ranges. These nove

Abstract Title: Should Cost Reviews and Supply Chain Integration: A Case Study at ASSA ABLOY Entrance Systems Author: Andrew Cardinali Supervisors: Henrik Wallström - Ph. D., Candidate Packaging Logistics, Department of Design Sciences Faculty of Engineering LTH, Lund University Mats Johnsson - Ph.D., Associate Professor Packaging Logistics, Department of Design Sciences Faculty of Engineeri

Till följd av den ökade globaliseringen blir internationella etableringar allt vanligare. Vid en etablering i ett annat land är en av de viktigaste skatterättsliga frågorna huruvida etableringen utgör ett fast driftställe för företaget i det landet. Föreligger ett fast driftställe resulterar det i att företaget blir skattskyldigt i det landet för inkomst hänförlig till det fasta driftstället. Det As a result of increased globalisation, international establishments are becoming increasingly common. When establishing in another state, one of the most important tax related issues is whether the establishment constitutes a permanent establishment (PE) for the enterprise in that latter state. If a PE does exist, the latter state can levy tax on the profits of the enterprise attributable to the

The overall theme of the thesis is the examination of the relationship between globalization, culture and identity. The study is conducted in the City of Cluj (Romania) and the students at the University there. The problem of the thesis lies partly in the concurrent relations in the locality, partly in the cultural elements coming in from the outside. Both theoretically and empirically the thesis

In Nicaragua, one girl out of four at the age of 17 has experienced her first pregnancy. With such a high frequency, adolescent pregnancy is a social issue, and contradictory messages are given to teenagers by influencing elements such as the family, the culture, the Catholic Church, school and Centro de Salud, the health centres. The aim of this study was to provide a situation analysis of how ad

This thesis was written in collaboration with an anonymous European automotive company, Company X, which uses online marketing as a part of their business model. In online marketing it is of inrest to estimate conversion rates, that is the quota of a population at an initial state that will go on to perform a certain action. The action could be, but is not limited to, clicking on an advertisement,

Social movements have been argued to be important political actors because of their ability to apply pressure and mobilizing governments to take policy action on societal problems. In light of this, it is the aim of this thesis to investigate if a feminist movement in the UK, called the IC Change campaign, can serve as the explanation as to why the UK government put forward a new policy proposal o

Den svenska modebranschen har expanderat de senaste åren och intresset för svenskt mode är stort likväl internationellt som nationellt. I svensk rätt skyddas modeprodukter av upphovsrätten samt mönsterrätten och det finns således i viss mån ett överlappande skydd. Upphovsrätt uppkommer formlöst och mönsterskydd uppkommer genom registrering eller formlöst enligt förordningen. För att erhålla upphovThe Swedish fashion industry has expanded the past years and there is a great interest in Swedish fashion, as well internationally as nationally. According to Swedish law fashion products are protected by Copyright and design protection. Therefore there is an overlapping protection. Copyright arises formless and design protection arises by registration or formless through an EU-regulation. To obta

Mäns våld mot kvinnor är ett omfattande samhällsproblem. En aspekt av detta problem som inte har uppmärksammats i samma utsträckning är att barn ofta bevittnar våldet, eftersom att det vanligtvis sker i hemmet. Det är svårt att fastställa hur många barn som bevittnar våld mot närstående, men studier visar att ungefär 100 000–200 000 barn i Sverige är drabbade. Denna framställning syftar till att, One of the most relevant and major issues in todays’ society is men’s violence against women. Another issue in relation to domestic violence, which has not been addressed to the same extent, is that children often witness this violence since it usually takes place at home. It is difficult to estimate how many children witness domestic violence, but studies show that approximately 100,000 - 200,000

Denna uppsats behandlar värderingen av erkännanden som bevis i grova brottmål. Inom svensk rätt råder fri bevisprövning vilket innebär att rätten ska pröva all inkommen bevisning i målet och värdera denna utifrån valfri metod. Detta innebär fortsättningsvis att det inte finns några regler som kan utesluta att endast ett erkännande ligger till grund för bedömningen. Bevisvärderingen av erkännanden This essay aims to investigate how a confession is used as evaluation of evidence in serious crimes. Courts in Sweden practices the principle of free evaluation of evidence which means that the court shall examine all evidence in the case by optional method. The consequence of this is further on that there are no rules controlling how to evaluate a confession as evidence – a confession can therefo

This bachelor thesis is a case study of a culture project in Scania, Norra Grängesberg gatufesten in Malmö, planned by the municipality. The project aims to create a place where a diversity of culture actors can take part and is promoted as a grassroot festival. The viewpoint of the thesis is planned creativity with following research questions 1.1 How do the actors describe the Norra Grängesberg

The aim of this master’s thesis is to examine the preservation of audiovisual objects and how methods surrounding this may affect the material as well as the archival profession. Physical recording formats – such as cassette tapes or compact discs – deteriorate quickly and are becoming progressively obsolete, which in turn makes it problematic to safeguard the information they contain. It is there

I takt med att det svenska samhället blir mer pluralistisk och mångkulturellt uppstår allt fler situationer där olika sedvänjor och beteenden krockar. Att inte ta en person av motsatt kön i hand på grund av religiös övertygelse är ett sådant exempel, då denna manifestation kan ställas mot det skyddade intresset att inte bli diskriminerad på grund av kön. Staten har ett ansvar att skydda bägge intrThe Swedish society is becoming more pluralistic and multicultural which causes conflicts between different traditional and cultural behaviourists. Not shaking hands with a person of the opposite gender because of a religious belief is an example of a situation where freedom of religion can be put against the right not to be discriminated on grounds of gender. The state has a responsibility to pro

The topic of Basic Colour Terms (BCT) and their proposed universality has long been a source of debate within linguistics. Whether colour terms (as symbols) fill lexical gaps of presumed universal colour categories (as senses) or not is relevant for the debate regarding linguistic relativity: the hypothesis about the influence of language on the way we think. Until now, there has been a focus on

Syftet med den här uppsatsen är att undersöka polisens användning av informatörer och infiltratörer utifrån ett rättssäkerhetsperspektiv. En informatör är en från polisverksamheten helt fristående person som ingår i eller har kontakt med ett kriminellt nätverk. Informatören lämnar värdefull information om det kriminella nätverket till polisen i syfte att underlätta polisens brottsbekämpning. InfilThe purpose of this essay is to explore the use of informers and infiltrators by the police through a legal certainty point of view. An informer is a person that is completely detached from police authority and part of or in contact with a criminal network. The informer provides the police with valuble information about the criminal network in order to ease the fight against crime. In contrast, th

To address climate change, global greenhouse gas (GHG) emissions in the residential building sector, accounting for 39% in Sweden, need to reduce. While technological improvements and behavioural change are two commonly used strategies, the former is limited by rebound effects that range from 15-20% in Sweden. Focussing on individual behaviour is imperative. While Psychology (behavioural-based) an