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The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. The thesis
The main goal of this thesis is to determine to what degree can there be observed indications for an overvaluation of Internet companies, which in turn may lead to the next asset price bubble in the Internet industry. By conducting an ex-ante analysis, the current study sets out to add additional knowledge in regards to whether and how well the emergence of a bubble can be determined in advance. T
Thailand’s food retail sector was rapidly transformed during the past decade. This change was resulted in a substantial reduction in the number of traditional retailers as well as the sales of the existing ones while the number of modern retailers and their sales accelerated progressively. However, this can be seen as the must-happened transformation process, as it was also seen in other developed
Uppsatsen behandlar Oscar Wildes The Picture of Dorian Gray ur ett queerfeministiskt perspektiv, med utgångspunkt i Eve Kosofsky Sedgwicks teorier om framför allt erotiska trianglar och homosociala relationer män emellan. Uppsatsen behandlar även hur "maskulinitet" och "femininitet" representeras i romanen och hur dessa representationer påverkar de tre huvudkaraktärernas hierar
OECD and other organizations argues in favor of the implementation of regulations on conflict of interest for higher civil servants and public officials, often including quarantine time for these employees when changing jobs. They do this with the argument that it will increase the population’s confidence in their governments, which again is claimed to be a cornerstone of the functioning of the st
När barn tvångsvårdas på grund av brister i hemmiljön enligt Lag (1990:52) med särskilda bestämmelser om vård av unga (LVU) är avsikten att de ska återförenas med sina föräldrar när grunden för vården upphör enligt den s.k. återföreningsprincipen. Strävandet kan tillgodoses när domstol fattar beslut om hemtagning enligt 21 § LVU, varpå vården upphör och barnet får flytta tillbaka till sina föräldrThe principle of reunification is the guiding principle when a child is taken care of in a family home in accordance with the Care of Young Persons Act (LVU). This means that the purpose is that a child shall be reunited with its parents once the conditions that founded the decision no longer exist. Hence, the court can decide to end the care based on 21 § LVU, whereafter the child moves home to i
Increasing sustainability and combating climate change are one of the key objectives of the European Union’s policies. Adoption of the European Green Deal and commitment to different international treaties and programmes are affecting to various fields of EU law. In competition law, it has been established that the enhancement of environmental objectives must be considered also when assessing hori
Recurring natural and man-made disasters are resulting in an increasing number of displaced people who need to be provided with urgent accommodation. Due to insufficient legal regulations and effective construction methods, refugees are often located in conditions defined as ‘temporary’, offering low quality of living conditions, degrading social environment and destructive impact on the city land
To continue the development of novel therapeutics to treat bladder cancer, a reliable model for preclinical testing of treatments and studying of the disease mechanism is essential. Ex vivo culturing of precision cut tumor slices (PCTS) provides a model that can retain the tumor architecture and its tumor microenvironment including the immune cell compartment, but data on PCTS based on bladder tum
Agricultural biomass to energy holds promise for the sustainability of energy production and positive reduction of CO2 emission. This thesis explores the potential of rice husk as a sustainable energy source for electricity and process heat generation focusing on a rice mill in Sri Lanka. It utilizes advanced thermochemical conversion technologies specifically separate reactors for pyrolysis and g
In pursuit of energy efficiency and sustainable development, goals have been set by the EU and Sweden to improve the energy performance of buildings and reduce their environmental impact. Renovating the existing building stock is a path to achieving the energy and climate goals. This study investigates and analyses various retrofitting options for multifamily residential buildings in Skåne, Sweden
Food and the feminine self have always had a profoundly complex relationship. It has been the site of gender oppression, corporeal discipline and more recently, self-pleasure and creativity for women. It is clear that material world foodwork has provided women with a resource to navigate gender ideals, whether from a more traditional or contemporary perspective; this idea extends to foodwork in th
With an increase in temperature (T) and a change in precipitation (P) patterns due to climate change, global conditions for tree growth are changing and shifting. While some areas experience an increase in P, favoring tree growth, many regions are also predicted to show a decrease in P, leading to trends of desertification. This study examines the projected climate change in Nigeria, located in Su
Old-growth forests have profound roles in the provision of biodiversity and multiple ecosystem services. These forests and their protection are threatened by structures within the Swedish Forestry Model and Sweden’s attitude towards the European Union’s environmental and climate policies relating to forest management. A literature review and semi-structured interviews employed through a mixed-meth
This master’s thesis is written for Tetra Pak with the aim to investigate if pitting corrosion inhibition can be detected for Stainless Steel 316L in contact with dairy products in an experimental setup. The aim was also to continue developing a corrosion test method to facilitate for material selection of food pro- cessing equipment in order to reduce the extent of detrimental pitting corrosion.
This thesis is about European integration, reflected in the problem representations made by the European Union concerning asylum from the Dublin III Regulation (2013) and the Asylum and Migration Management Regulation (2020). To uncover the problem representation, Carol Bacchi's ‘What is the Problem represented to be’ has been adopted as the primary method, followed by a descriptive/comparativ
Title: The Search for Synergies - An exploration of differences in challenges and opportunities in managing sustainable activities across developed and emerging markets Seminar Date: 2024-05-30 Course: BUSN09, Degree project in International Strategic Management Authors: Adam Fornell and Clarissa Nadya Supervisor: Magnus Johansson Keywords: Multinational Corporations, Sustainable Valu
This paper explores the relationship between Corporate Social Responsibility (CSR) and the video game industry, taking video game studios as the main subjects. The aim was to understand the perceived importance of implementing CSR initiatives within businesses and to ascertain the current state of the industry in regard to the subject. A review of the literature was conducted in order to comprehen
