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This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. The PPT has a focus on the subjective test, whil
In the past ten years, Greece has been hit by two “crises”. The first, an economic crisis in 2009, which consisted of a series of bailouts from the European Commission, European Central Bank, and the International Monetary Fund, leading to a trend of anti-Greek sentiment within the EU. The second, the Syrian refugee “crisis”, beginning in the fall of 2015. At the start, Greece was simply a transit
Studien syftar till att undersöka hur musiklärarstudenter talar om sina upplevelser av självmedkänsla och hur deras upplevelse påverkar deras musicerande. Detta undersöks efter att begreppet självmedkänsla introducerats för informanterna (musiklärarstudenterna). Vidare undersöks i studien hur musiklärarstudenter talar kring begreppet i relation till sin kommande lärarroll. Studien bygger på kvalitThe purpose of the study is to examine how music-teacher students talk about their experience of self-compassion and how their experiences affect their playing. This is examined after the term is introduced to the informants (the music-teacher students). The study also examines how music-teacher students talk about the term in relation to their future profession as music teachers. The method used
The aim of this study was to gain an understanding of how experts and non-experts relate to prenatal diagnosis regarding normality and the idea of what makes a good society. The method chosen for this study was qualitative content analysis. The sample used for the study includes 38 debate articles brought from Swedish daily newspapers. The results show little distinction between experts and non-ex
New legal requirements force organizations to increase their data retention of video surveillance for up to a year. This amount of video data requires very large storage capacities, which will drive up the costs for the end user by a large amount. Surveillance data that is old is very rarely accessed, thus there is no need for a short retrieval time for older data. This thesis investigated differe
For a labor market, such as the one for economists, an employer often faces the diffi- culty of distinguishing attainable from unattainable candidates. Offers, rejections and the recruiting process overall is costly, and participants of the market need to choose who to pursue wisely. EconMatch is a site aiming to provide suggestions on what candidate is the best to pursue for a university, based o
Tourism has become one of the largest and fastest growing industries of the global capitalist economy. In the case of Austria, it is responsible for nearly one sixth of the GDP. This development is connected to an incredible economic growth and structural changes in formerly remote mountain villages in the Austrian Alps. In this thesis, the impacts of the mass tourism developments on the local pop
on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f)
Syftet med denna studie är att belysa hur elever i gymnasiesärskolan ges möjligheter till musikaliskt lärande. Studien grundar sig i bristande erfarenheter kring att undervisa elever med olika funktionsnedsättningar samt en uppfattning om att undervisningen kan tendera att fokusera mer på omvårdnad. Frågeställningar som låg till grund för studien var följande: Hur upplever eleverna sin musikundervThe study aims to enlighten how students in special needs upper secondary school are given the opportunities to develop their musical skills. The background of the study was the aspects of that I had been given a few rare moments to gain experiences in teaching students with disabilities during my studies to become a music teacher. But also that education for students with disabilities may be char
The demographic patterns in developing countries have significantly changed in the recent few decades due to the impact of urbanization. The urbanization process has created new challenges; and the enormous divide between haves and have nots has become a defining feature of contemporary urban spaces. The advent of neo liberal globalisation and the integration of developing countries in to the glob
Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. The thesis focuses on the double taxation caused by the implementation of ATAD and identifying the correct source of law, if possible,
The purpose of this report is to evaluate and assess fire safety at Bombardier Arena, located in Västerås. This report will only focus on personal safety and therefore no consideration has been taken regarding economic or environmental damage. Bombardier Arena is used during several events, for example, during concerts, car shows, and different sports activities. The maximum number of attendees at
Denna uppsats syftar till att studera vilka utmaningar som bör beaktas vid utformning av en digital strategi. Studien görs genom att med akademisk litteratur definiera vad en digital strategi är, för att sedan samla data från organisationer om deras digitala strategi, och de utmaningar de stött på. Den empiriska insamlingen består av fyra intervjuer med representanter från fyra organisationer, båd
Syftet med denna uppsats är att undersöka om de teoretiska fördelarna som Machine Learning kan ha på kapabiliteten hos AI-robotar har fått genomslag, och hur dessa fördelar kommer att påverka hur RPA-robotar placeras i verksamhetsprocesser i form av roll och uppgift. Genom intervjuer med branschexperter och sammanställning av teorier ser vi att introduceringen av ML i RPA-robotar kan innebära en u
Brist på studenter som tar examen inom informatik och systemvetenskap har lett till en avsaknad av IT-kompetens som kan hota Sveriges tillväxt. En nyutexaminerad systemvetare bör ha införskaffat sig grundläggande kunskap och kompetens genom sin utbildning men det kan vara svårt att veta vilka krav arbetsgivaren har på den nyutexaminerade systemvetaren. Därav undersöker denna uppsats vilka kunskaps
This thesis is about queer youth in total institutions, and the meaning those institutions might have on the identity formation process. The thesis itself consists of two smaller sub-studies, a literature review of some of the existing research on queer youth in total institutions, and a discourse analysis of the identity aspect using texts written by queer youth who has spent time in a total inst
Powders are complex systems that depend strongly on how the individual particles in- teract and their surroundings. Understanding powders behaviour under certain conditions is very important for the product in many applications, one of them being Additive Manu- facturing (AM). The overall goal of this study is to understand and quantify the effect of flow additives in combination with iron powder.
The master thesis was done at QPharma to investigate a processing problem during production of tablets, where an excessive volume expansion during dry mixing of three ingredients occurred from time to time. A volume expansion (dilation) is needed for particles, within a powder, to become mixed with other particles. However, the extent of the dilation is dependent on intermolecular forces between p
