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Befintliga skatterättsliga principer grundar sig på föreställningar om att affärsverksamheter bedrivs genom fysisk närvaro. En stat kan därför, för närvarande, endast grunda beskattningsanspråk på en av de två huvudprinciperna hemvist eller källstat. Enligt den sistnämnda principen kan en stat enbart beskatta sådana företag som innehar någon form av fysisk etablering inom statens jurisdiktion. DigExisting tax law principles are based on notions that businesses operate through physical presence. Therefore, a state can only make tax claims based on either the residence principle, or the source principle. According to the latter, a state can only make tax claims against companies that have a physical establishment within the state’s jurisdiction. However, digitalisation and the progression of

The Covid-19 pandemic and climate change are two current crises happening at the same time. Prior research found that both crises have the potential to influence a person’s anxiety levels and mental health in general. The two types of anxiety Covid-19 anxiety and climate anxiety are still largely unexplored, and little is known about their association with each other. This study investigated Covid

Enligt den Europeiska konventionen om skydd för de mänskliga rättigheterna och grundläggande friheterna (EKMR) krävs jurisdiktion för att en avtalsslutande part ska kunna hållas ansvarig, när ett påstående om intrång av non-refoulement enligt EKMR uppstår. Stater genomför extraterritoriella gränskontroller för att kontrollera migranter och internationella flyktingar utanför statens egna territoriuAccording to the European Convention on Human Rights, jurisdiction is a prerequisite for holding a contracting state responsible when an allegation of infringement of the ECHR arises, such as the principle of non-refoulement. States implement extraterritorial migration management measures trying to avoid triggering the principle of non-refoulement arguing that it cannot be applied extraterritorial

Studiens syfte är att undersöka hur högre chefer inom besöksnäringen upplever jämställdhet i karriärutveckling samt hur jämställdhet tar sig till uttryck i deras arbetsliv. Studien strävar även efter att undersöka om det alltmer uppmärksammade jämställdhetsarbetet i samhället endast resulterar i dokumenterade formaliteter eller genererar verklig skillnad i praktiken för chefer inom besöksnäringen.

A long shelf life is of utmost importance when it comes to storage of food. Oats are expected to be easy to store like other cereals. However, oats that are stored for a long period of time are susceptible to becoming rancid, owing to its high lipid content. The lipids are mostly unsaturated fatty acids and prone to deterioration by native lipases which release fatty acids like oleic, linoleic and

Climate change-induced thawing of permafrost mobilizes previously frozen carbon of high potential reactivity, thereby, fuelling microbiological production of greenhouse gases. For this work, an analysis of the quantity, quality, and bioreactivity of DOC in streams from the Stordalen discontinuous permafrost catchment was carried out with stream water samples during the relatively warm summer of 20

The study aims to explore how female weightlifters discuss and question the discourse ”muscles are for men” and other assumptions about body and gender norms in strength training. The study focuses on how the accounts, through commentary and appearance, put themselves against traditional gender norms and how strength training operates as a norm-breaking practice. Further, the essay analyzes the wi

Progress in patient safety in healthcare has been frustratingly slow despite 20 years of intense effort. Recent literature suggests that current approaches inadequately address the complexity of healthcare, possibly explaining this lack of progress. What then sustains the current safety norm, sustaining a mismatched safety model in the face of challenge? This research project explores this issue

Under våren 2021, som konsekvens av att fem kvinnor dödades i Sverige av sin nuvarande/dåvarande partner, blossade både politiska och mediala diskussioner i samhället upp som rörde ämnet mäns våld mot kvinnor i nära relation. Studien syftar till att med hjälp av metoden innehållsanalys analysera hur problem i rättsprocessen för mäns våld mot kvinnor i nära relation skildras i myndighetsdokument jä

In this Master’s thesis an in-depth model of a shunt active filter for high frequency analysis is constructed. The purpose is to enable analysis of higher frequency behavior reaching 1MHz. Using the high frequency model, common mode currents can be simulated. The model is built using high frequency impedance measurements of the internal components in one of Comsys ABs active filters. The measure

The labor market for IT-oriented professions, especially software engineers, is characterized by extensive skills gaps due to fast-evolving technology. The purpose of this thesis is to shed light on the work toward closing the skills gap in IT-oriented professions, especially for software engineers, by providing suggestions on how the workforce can be prepared with the skills needed for tomorrow -

Mexico City’s water system is not sustainable. There is an unfair inequality gap in the quantity and quality of water access for its residents. Moreover, the groundwater aquifers in the city are being over-exploited and polluted. This has resulted in the sinking of the city, damage to the ecosystems, and the reduction of water access to Mexico City’s residents. As the policies are a direct instrum

Sweden is actively seeking to scale up repair activities as part of its strategy to reduce waste, transition to a circular economy, and achieve zero net emissions by 2045. In the last couple of years, several new policies to promote consumer repairs have been adopted or proposed in Sweden. However, very little is known about the socio-cultural and individual factors that shape people's decisio

In this thesis work, the design challenges of building a robust Battery Management System with the existing solutions are discussed highlighting the communication within the battery pack. The initial plan of this master thesis work was to investigate wireless BMS technologies and to implement a wireless BMS, as a demo prototype for three segments with wired BMS for a full 7.2 kWh battery pack. Aft

The rising levels of carbon dioxide in the atmosphere is one of the most pressing matters right now. Before the industrial revolution, the atmosphere had a concentration of 0,02% which has increased to 0,04% due to human progress. This increase results in melting glaciers, ruined farmland, and more unpleasant consequences. Counter measures of today involve moving away from fossil fuels and relyin

Syftet med denna studie är att synliggöra vilka utmaningar och möjligheter som medföljer det digitala rådgivningsmötet i bankbranschen som en del av branschens digitala transformation. Studien vill bidra till att tydliggöra hur relationen mellan bank och kund påverkas sett ur ett bankperspektiv. Frågeställningar som utformats för att uppnå studiens syfte är: Vilka utmaningar och möjligheter kan id

Black carbon is an ever-growing global problem and one of the most important environmental issues of this generation. Black carbon, also known as soot, is a highly polluting substance and it is the second-largest polluter after carbon dioxide. BC consists of pure carbon in various forms and is produced by the incomplete combustion of fossil fuels, biofuels, and biomass. It is transported by air mo

In dynamically contrast enhanced magnetic resonance imaging (DCE-MRI) mul-tiple images are generated for a single scan. Before further analysis can be done,the images needs to be registered. Traditional registration techniques can yieldimpressive results, but are often very computationally expensive.In this thesis a neural network model using spatial transformer networks isproduced. This model aim