Filtyp
This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. The author discusses whether the proposed measure is in line with the arm’s length principle – the internationally recogniz
Den här kandidatuppsatsen har genom en kvalitativ kritisk textanalytisk studie undersökt hur Lunds universitet utformar och anpassar sin guide för sociala medier för att skapa en enhetlig förståelse kring kommunikation av myndigheten i sociala medier. Guiden för sociala medier är ett internetbaserat dokument som publiceras i wikiformat, vilket gör den till ett levande dokument då den ständigt kan
The purpose of this study was to examine how The Municipal Housing Company of Lund (LKF) could plan future waste management in the construction phase of new rental apartments. With this thesis, I aimed at exploring trends regarding household waste and effects on future waste fractions through an environmental scanning. In addition, I presented and identified current best practice waste collection
This study is a quantitative content analysis of the coral gardening in different climate zones and its limitations and possibilities. The purpose of the study is to highlight the different approaches to coral gardening and whether these could be implemented in other climate zones. I will also highlight why coral gardening is important from an environmental perspective. To conduct the study, I hav
In the current reinforcement steel supply chain the information transmission is often done with 2D-documents. This practice prevails even when structural engineers create complete building information models containing all reinforced concrete. In some cases, the contractor uses the rebar drawings to once again create a 3D model, containing the rebar, to provide views for rebar workers to be used d
This study uses qualitative research by documenting experiences of social workers work-related stress in a governmental organization. The aim of this research is to investigate how social workers experience sense of coherence and how that relates to stress in their work-place. Both of these will hopefully allow for a clearer picture regarding what factors can help create a healthy workplace. Semi-
Species extinction rates have during the last centuries reached levels leading scholars to proclaim a sixth mass extinction, even referred to as defining element of the Anthropocene. How humanity relates to nature and biodiversity has thus become part of how we delineate and describe the geological epoch we live in. Sustainability science has since its origins built on a research agenda calling fo
The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificia
OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. This thesis will focus on Action plan 13 in the li
Sub Saharan African (SSA) countries are facing severe economic challenges such as high trade costs, poor trade performance and low growth levels. As a result development assistance is needed to overcome these difficulties. SSA countries receive the highest share of Aid for Trade (AfT) and therefore it is important to assess the effects of AfT. This study investigates the trade effect of AfT on tra
Under år 820-824 AD drabbades stora delar av Europa av en intensiv kallperiod som orsakade kraftig matbrist och svält. Den historiska bevisningen för händelsen är förhållandevis tydlig men fram tills nu har denna kallperiod aldrig tidigare i detalj korrelerats till eller styrkts av klimatdata. Genom sammanställning och tolk-ning av befintlig litteratur och användning av befintlig högupplöst paleok
London is a large city, yet it’s almost entirely dependent on food from outside the city. The city imports 80 percent of its food, and much of it from abroad. Food is being transported longer and longer distances and these food miles (from producer to consumer) comes with great concerns about local and global sustainability. Heavy road freight daily congests and pollute the inner city of London as
This thesis examines how the right of free movement and the borders are perceived and practiced by Europeans, and how they affect the everyday lives of Europeans in the context of the current refugee crisis and Paris attacks. It claims that EU, EEA, CH and the Schengen area constitute a cultural construction within Europe based on inclusion and exclusion, belonging and citizenship. The freedom of
Skyddet för non-refoulementprincipen uttrycks bland annat i Flyktingkonventionen, Tortyrkonvention och EKMR. Principen stadgar ett skydd för flyktingar att inte bli återsända till ett land där deras mänskliga rättigheter riskerar kränkas. Inbördeskriget i Syrien har genererat att mer människor än någonsin befinner sig på flykt runt om i världen. En överhängande majoritet har flytt till grannländerThe protection of non-refoulement principle is expressed in the Refugee Convention, the Torture Convention and the ECHR. The Principle statutes protection of refugees to not be returned to a country where their human rights are at risk of being impaired. The civil war in Syria has generated that more people than ever are fleeing around the world for protection. A majority have fled to neighbouring
Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of
After the First World War, several countries from the Balkans merged into the Kingdom of Yugoslavia – a newly established state, which from its early existence advocated free trade. With no formal trade barriers, some improvements in transportation and similar languages spoken within the Kingdom, one could expect considerable economic market interconnectivity to emerge within the Kingdom. Integrat
Since the early days of industrialisation the economy has been characterised by a linear model of resource consumption. The linear consumption follows a take- make-dispose pattern that put pressure on our natural ecosystems to meet the world’s resource demand, which results in rising prices of natural resources. It is necessary with a transition to a sustainable resource use. Collaborative consump
Syftet med denna studie var att undersöka i vilken utsträckning (fiktiva) rekryterare på grund av en arbetssökandes fysiska attraktivitet – här ansiktsattraktivitet – justerar sin bedömning och värdering av den arbetssökandes meriter så att specifika meriter hos en attraktiv arbetssökande uppvärderas för att motivera och rättfärdiga att just den personen väljs för anställning. I studien undersökte
