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During the last decades, increased concentrations of natural organic matter (NOM) and colour of surface waters have been reported from northern Europe and North America. Since surface waters are widely used for drinking water production this development has been problematic for drinking water producers. Even though NOM in itself is not harmful, it can cause production of undesirable disinfection b
Det globala skatteavtalsnätverket består idag av mer än 3000 skatteavtal. Ett av skatteavtalens primära syfte är att undvika att skattesubjekt blir beskattade för en och samma inkomst två gånger. Genom uppnåendet av syftet att undvika dubbelbeskattning främjas globalisering och internationell tillväxt. Skatteavtal är folkrättsliga traktat och ingåendet av ett bi – eller multilateralt skatteavtal fToday, the global tax treaty network consists of more than 3,000 tax treaties. One of the primary purposes of tax treaties is to avoid double taxation. By achieving the objective of avoiding double taxation, globalization and international growth are promoted. There is no universal system on how countries look at the relationship between tax treaties entered into and domestic law. It is usually sa
I denna uppsats behandlas de fakultativa uteslutningsgrunderna allvarligt fel i yrkesutövningen och allvarliga eller ihållande brister av ett väsentligt krav i ett tidigare offentligt kontrakt, samt bestämmelsen self-cleaning. Genom direktiv 2014/24/EU har EU infört ett nytt upphandlingsdirektiv med nya bestämmelser som medlemsstaterna ska inkorporera i sin nationella upphandlingslagstiftning. IIn this paper, the discretionary exclusion grounds of grave professional misconduct and where the economic operator has shown significant or persistent deficiencies in the performance of a substantive requirement under a prior public contract as well as the self-cleaning rule, are analysed. By Directive 2014/24/EU, the EU has introduced a new procurement directive with new provisions that Member
Syftet med studien var att undersöka huruvida man kan uppnå överavkastning på den svenska börsmarknaden mellan 1996 och 2015 genom tillämpning Piotroskis F_SCORE . Ytterligare utredde avhandlingen storlekseffekten samt avkastningens relation till risk. Studiens urval bestod av de 20 procent bolag som påvisar högst årsvis book-to-market listade på Stockholmsbörsen mellan 1996 och 2015. Studiens res
Den riskfördelning som AB 04 föreskriver anses utmärka sig i förhållande till andra standardavtal som tillämpas utanför byggbranschen. Entreprenören anses ha ett osedvanligt strängt ansvar som dessutom sträcker sig över en lång tid, samtidigt som reklamationstiden är relativt kort. Något som också särpräglar AB 04 är att det där finns en avtalad plikt för entreprenören att hålla entreprenaden försIt is a common opinion that the risk management that comes with AB 04 differs from the risk management in other standard contracts that is used in other fields than construction. The contractor is thought to have a uncommonly heavy burden in carrying the risk for the construction and the time, during which the contractor is carrying the risk, is stretching over a long time. Another thing that is d
Ett köp av en bostadsrätt är vanligt förekommande i dagens samhälle. År 2017 fanns det 2,4 miljoner flerbostadshus i Sverige, av dessa var cirka 41 % bostadsrätter. På grund av den stora omfattningen och de höga priserna som bostadsrätter säljs för är det troligtvis av stort intresse att veta hur felbedömningen av en bostadsrätt går till i praktiken. När en person köper en bostadsrätt köper han A purchase of a tenant owned apartment is commonly found in today's society. In 2017 there were 2.4 million multi-family residential in Sweden and around 41 % of those were tenant owned apartments. Due to the large extent and the high prices tenant owned apartment is being sold for; it is probably of great interest to gain knowledge of how faults in the purchased tenant owned apartments are re
En del av det fenomen som kallas skattebaserodering och vinstförflyttning (BEPS) händer när multinationella koncerner flyttar vinster med hjälp av räntebetalningar och ränteavdrag. Sverige har försökt angripa problemet genom att introducera regler som begränsar ränteavdrag i sin nationella lagstiftning. Genom antagande av den Europeiska Unionens (EU) första Skatteflyktsdirektiv (ATAD 1) så har detA part of the phenomenon known as tax base erosion and profit shifting (BEPS) occurs when multinational entities (MNEs) shift profits through the aid of interest payments and interest deductions. Sweden has attempted to address this issue through introducing rules limiting interest deductions in national legislation. Through the adoption of the first Anti-Tax Avoidance directive (the ATAD 1) by th
Denna uppsats utreder vem som ansvarar för en uppgift enligt AB 04, när underrättelseskyldighet föreligger enligt AB 04, hur detta förhåller sig till varandra samt hur man ser på detta ur ett ekonomiskt perspektiv. Utgångspunkten är att den part som tillhandahåller en uppgift är strikt ansvarig för dess riktighet samt dess lämplighet. Underrättelseskyldighet föreligger för entreprenören fall om enThis essay investigates who has the responsibility for a information according to AB 04, when it exist an obligation to inform the adversary according to AB 04, how these relate to each other and how to look at this from an economic perspective. The starting point is that person who providing information is strictly responsible for the information. There is an obligation to inform the adversary if
Wing walls on slab frame integral bridges has traditionally been designed for mainly earth pressure and its self-weight. It has also been designed separately from the rest of the bridge. Traditionally no 3D effects have been considered in the design of the wing walls. The Swedish Transport Administration (Trafikverket) have recently introduced regulations stating that 3D effects must be considered
Abstract: Interest conflicts has been a major issue when it comes to urban planning especially when it comes to traffic planning. The purpose of this thesis is to identify these conflicts and why they appear in the planning process. The aim of the research is to evaluate what can be done in order to ensure that these conflicts does not affect the planning of sustainable cities in a dissatisfactory
Today, Swedish women have one of the highest participation rates. In the nineteenth century, however, virtually no married women were recorded as working. Their participation rates started rising around the turn-of-the-century. Using full-count microdata from Swedish national censuses for the period 1880-1910, this paper aims to estimate the effects of various determinants on female labour supply.
Cambodia continues to experience a high prevalence of intimate partner violence (IPV) across the country. This may be attributed to the deeply embedded patriarchal customs that emphasize the subservience of women and authority of men. Previous literature has found that IPV may lead to negative health implications among victimized women, such as impaired well-being, unintended pregnancies, and HIV/
This essay aims to, with the support of an extensive corpus study, investigate the use of gotten in British English. Gotten is an alternative past participle of get which occurs mainly in American English, but is British in origin. The main goals of this essay are to investigate if and how this word is used in current British English, as well as how its use may have developed since the late 20th c
Studiens syfte är att undersöka om det framväxer rutiner/ritualer som underlättar för barn med växelvis boende och har separerade föräldrar. 18 föräldrar är intervjuade, 13 kvinnor och 5 män som varit separerade minst ett år och har gemensam vårdnad av barn under 18 år. Analysen är deskriptiv och med en kvalitativ metod och livsvärldsfenomenologisk ansats. Det som framkommer i studien är att rutin
Predictable and repeatable execution is the key to ensuring functional correctness for real-time systems. Scheduling algorithms are designed to generate schedules that repeat after a certain amount of time has passed. However, this repeatability is also a vulnerability when side-channel attacks are considered. Side-channel attacks are attacks based on information gained from the implementation of
This thesis examines the idea of trade union internationalism in the wake of globalization. The integration of the world’s economies has intensified the competition between the workers of the world. The thesis argues that the struggle for competitiveness has eroded the foundation for international solidarity. This implies a great paradox for trade unions, stuck between the idea of internationalism
Resting upon the 4-decades long multidisciplinary research interest in the phenomenon of burnout, it is commonly agreed that its scope goes far beyond just individual problem area. Burnout is a serious problem enough to have an impact over the long-term organizational environment and labor productivity in the entire economy. It gains particular relevance in light of the current policy and research
Straffprocessuella tvångsmedel utgör ett viktigt verktyg för polisers och åklagares möjlighet att utreda och bekämpa brott, samtidigt som de utan tillräckliga rättssäkerhetsgarantier kan innebära stora rättsförluster för den individ som drabbas. Regelverket för användning av de straffprocessuella tvångsmedlen utgör därför en intresseavvägning mellan dessa värden. Framställningen tar en normativ utCoercive measures in the criminal process are important tools for the effectiveness of the administration of criminal justice but can without proper mechanisms for individual rights protection amount to grave violations of the individual’s integrity. Therefore, the rules for the practice of these coercive measures are fundamentally a balancing between the state’s and the individual’s interests. Th
