The purpose of this thesis is to study the work of the OECD presented in the Final BEPS-Report under Action 8 concerning hard to value intangibles in a Swedish context. Further, the OECD Model Tax Convention and its Commentaries are discussed in terms of their validity as a source of law in a Swedish perspective, or if there is a requirement now or after the implementation of Action 8 for changes

This thesis examines multiple ARCH-family models' volatility forecasting performance on the London Bullion Market Gold price, the OMXS30, and the USD/EUR exchange rate. Further, this thesis uses two different time periods to exploit differences and similarities in the forecast accuracy among the conditional variance models. The models we examine are the ARCH, the GARCH, the IGARCH, the EGARCH,

The purpose of the study is to describe the challenges facing crime investigators at the police department, in the south of Sweden, in relation to digital child pornography. This knowledge could contribute to an understanding of norms that dominate within the police institution and affect the extent to which digital child pornography is prioritized by law enforcement agencies. This will be achieve

This study explores the receivers’ experience and interaction with nation branding and how this affects their image formation since most of the research within the field analyzes nation branding from the sender’s point of view. A qualitative case study has been executed with an interpretative approach from a sensemaking perspective on the nation branding campaign “The Swedish Number”. The Swedish

The purpose of this study was to examine how newspapers construct the image of childcare in Sweden. To be more specific the aim was to explore and understand how media describes the work that social services are doing when they investigate the need of childcare or decide to emancipate a child from their parents. The questions this study wanted to answer is which perspective media most commonly cho

Authors: Elin Svensson and Pauline Thynell Title: Work out more and eat less! A foolproof way to reach the ideal. Supervisor: David Hoff Assessor: Weddig Runquist The aim of this study was to examine how Swedish newspapers describe working out and weight loss. We have done this study with a gender perspective to be able to analyse how weight loss and working out is described mainly for females. W

Natural hazards have affected human society throughout history. The Philippines is a country particularly vulnerable to natural hazards due to its geographical location and widespread social vulnerabilities. This research is conducted in the Philippine province La Union, and aims to investigate community-based disaster management as an approach to strengthening disaster resilience of communities.

After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two discipl

Den offentliga diplomatin förändras i takt med kommunikationforskningens ständiga utveckling. Dock tenderar huvudfokus i akademiska studier om offentlig diplomati att beröra de statsvetenskapliga faktorerna snarare än de kommunikativa. Syftet med studien är att fördjupa kunskapen om de kommunikativa utmaningar som den offentliga diplomatin möter när gränserna mellan interna och externa publiker suPublic diplomacy is constantly developing in line with the ever-changing field of communications. The main focus of academic research in the field tends to gravitate towards the social sciences rather than the communication sciences. The aim of this study is to deepen the knowledge of the communicative challenges that public diplomacy is facing as the intersection between internal and external pub

Hur har föroreningar förändrats över tiden i nordligaste delen av Sverige? Om höga halter tungmetaller finns, vilka kan vara orsakerna till dessa? En resa från södra Skåne till norra Lappland har visat att de flesta metaller i sedimentet från en sjö har minskat på senare år, Hg samt Arsenik har dock ökat. Detta beror troligtvis på minskad användning av fossila bränslen samt gruvdriften i norr.Changes in the accumulation of heavy metals (Cd, Cu, Hg, Fe, Mn, Ni, Pb, Zn), arsenic (As), and selenium (Se) in sediment of pristine lake in northern Sweden were studied by making measurements at different depths in a sediment core. The sediment core was extracted from the deepest part of the lake Sautusjärvi, close to the village Jukkasjärvi. The sediment samples were transported in a cooler to

Ett flertal aktörer är involverade i processen att planera och bygga nya urbana områden. I Sverige är det kommunalt planmonopol vilket innebär att kommunen ansvarar för planläggning av mark och vatten. Detaljplaneläggningen definierar förutsättningarna för hur ett nytt område kan byggas. Därav har kommunen en betydande maktposition i att kunna kontrollera utvecklingen av den bebyggda miljön. Den hSeveral actors are involved in the process of developing new areas. In Sweden, there is a municipal planning monopoly implying that municipalities are responsible for the planning of land and water. The detailed planning defines the prerequisites for the development of an area. Municipalities thus possess a significant position of power to control the development within municipalities. This resear

Given the recent predominant role of technology and the extensive use of smartphones in today’s society, the mobile device has become a major part of consumers’ daily lives. As a result, the lines between humans and technology have become blurred, where the effectiveness of interpersonal interactions at the service encounter in retail stores has been questioned. The researchers thus identified a k

The purpose of this study is to investigate young adults knowledge and awareness of online crime, and also to examine their attitudes towards the legislation in the area. We also find it interesting to investigate if young adults are worried to become victims of online crime, and if this affects their internet usage. This, because there are risks of entering personal data online. What makes people

The purpose of this thesis was to explore the Swedish pharmacy market and the potential influence different levels of legal pressure have on sustainability reporting. Interviews with pharmacy representatives and document analysis of sustainability reports and policies were combined, grounded in a constructivist perspective to analyze incentives for sustainability reporting. The data collected was

The aim of this paper has been to provide a socio-legal analysis of domestic violence and divorce in secular Uzbekistan. The legislation express that men and women are equal to the law, that any kind of discrimination is forbidden and judicial divorce is possible. However, domestic violence is socially accepted through social norms and traditions while to seek divorce is viewed as a shameful act.

”Palla spela en roll varje dag” En kvalitativ studie om bloggares personliga varumärke ur ett socialpsykologiskt perspektiv. I takt med framväxten av sociala medier och det digitala samhället, har det blivit oundvikligt att arbeta med det personliga varumärket. Forskare inom fältet för personligt varumärke och varumärkeskommunikation argumenterar för att det personliga varumärket kan utvecklas med“Why bother playing a role everyday” A qualitative study about bloggers’ personal brand from a social psychological perspective. Due to the growth of social media and the digitalization of society, personal branding has become an unavoidable action the last decade. Researchers within the field of personal branding and brand communication argue that branding can be applied according to linear cour

Bakgrund: Smärta är ett problem för individen som drabbas, men även ur ett samhällsekonomiskt perspektiv. Guidelines finns för att på ett evidensbaserat och säkert sätt utvärdera och behandla postoperativ smärta. Syfte: att sammanställa och granska om införande av guidelines för smärtbehandling påverkar patienters självskattade smärtupplevelse postoperativt. Metod: En systematisk litteraturstudi

The Swedish competition authority’s report from 2013 about the competition on the Swedish financial markets shows that bundling could be a threat to the competition on the Swedish banking market. Bundling contributes to higher switching and search costs for the consumers, which diminishes the customer mobility on the market. Reduced customer mobility leads to less competition. The Swedish competit

The Chinese stock market has been established for more than 20 years. Although it is not as mature as the highly developed western securities markets, it has a huge influence on the global economy. It is significant to study the risks of the Chinese stock market, especially the risk of stock indexes. Affected by the economic globalization today, more and more financial derivatives and financial i

Videogames and their potential negative effect on people has been discussed for almost six decades. Focus for most of the research is the correlation between violent videogames and aggression, however another factor that has not been researched thoroughly yet is self-control. The aim of this study is to investigate whether there is a connection between extensive video game consumption and self-con