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The paper deals with the question to what extent tax incentives especially designed to promote research and development are compatible with European Union Law. Therefore tax incentives are analysed with special regard to the Fundamental Freedoms and the State aid provision. It can be found that legislators have three basic possibilities given by European Union Law, which differ in the freedom of d
China’s cities are currently facing immense challenges due to the vast rural-urban migration that has been triggered by the country’s market-transition. The country’s rapid, top-down implemented, urban (re)developments have answered the call to a certain extent. However, the startling pace and scale of the projects has caused concerns internationally about the sustainability of its urban planning
Tanzania is an illustrating case of how gender inequalities hinder the social, economic and political development of the country. Women’s subordinated position is an alarming factor which takes intricate forms grounded in traditional African culture and patriarchy. The struggle of existing laws does hence not reach out to the majority of women, leaving them unaware of their rights. Further, a numb
The purpose of this paper is to deliver a clearer picture regarding the possible effects of the in-store TV screens on consumers’ impulse purchase decision and how factors such as the gender and generation can influence the consumers’ behavior towards this digital signage. Therefore this objective academic paper will contribute to bring discernment and relevant material for future studies through
The purpose of this essay is to investigate what implications a naturalized account of metaethics could have for our understanding of ethics and to advance a type of ethical naturalism that is non-reductionist. During the course of the study several different approaches to metaethics are investigated and critically evaluated, before a positive account of ethical naturalism is delivered. It is argu
It is frequently proposed that security and development are inextricably linked. Through history, development and security have constituted separate discourses, but during the 1990s matters of security and development was increasingly being discussed in concert, both in relation to discourse and policy, giving rise to what is commonly referred to as the security-development nexus. When the Millenn
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
Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. Those methods are described, defined how they are used and wh
Since the end of the Cold War, EU migration policy has been subjected to securitization, and migrants have been viewed as potential threats to European security and homogeneity. However, in recent years the migration-development nexus has experienced a renaissance. The benefits of migration have increasingly come to influence the policy agenda. In this setting, the Global Approach to Migration de
Vi lever i ett postmodernt samhälle där miljöproblem är ett stort fenomen som präglar vår kultur. I denna uppsats har vi studerat hur marknadsföring drar nytta av människors oro för miljön, genom grön marknadsföring. Vi har använt Ben & Jerry’s som fallstudie och gjort en semiotisk och retorisk analys av deras hemsida. En semiotisk analys synliggör tecken, symboler och associationer typiska fö
Natural hazards and disasters are serious contemporary threats as climate change is causing an increase in the frequency of extreme weather conditions worldwide. The Caribbean is geographically located in the North Atlantic Ocean at the junction of the Caribbean Plate and the North American Plate. The region is in a high-risk zone for natural disasters such as earthquakes and hurricanes. In the sp
Malmö har den senaste tiden fått stor uppmärksamhet i medierna på grund av de åtta dödsskjutningarna som skett mellan den 11 maj 2011 och 31 januari 2012. Enligt polisen tyder mycket på att de flesta morden är kopplade till någon slags organiserad brottslighet. Detta har lett till att den organiserade brottsligheten i Malmö hamnat på medieagendan och att Malmö i flera sammanhang benämnts som Sveri
The present thesis studies the monitoring of the 2012 Russian presidential elections and explores theoretical and empirical questions of the influence of domestic and international actors on the election process. The study of the election observation is one of the topics of the very large field of study on democratization and, more specifically, democracy-promotion and assistance; therefore in my
The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. Political will may determine that particular distinguishing criteria should be discounted. Gender and
Denna uppsats kallad ”Medier i medierna” är författad av Mathias Kristiansson Hemmel och Josefin Seiz vid Institutionen för kommunikation och medier, Lunds universitet. I februari 2012 publicerades en artikel i Svenska Dagbladet som vi särskilt uppmärksammade. Artikeln var en del av en reportageserie och handlade om ett andligt medium som livnär sig på att coacha och vägleda människor som känner s
Uppsatsen Agendan bakom Agenda – en kritisk diskursanalys i struktur och intention bakom svenskt nyhetsinnehåll är författad av Helena Johansson och Elin Jonsson i ämnet för Medie- och kommunikationsvetenskap vid institutionen för kommunikation och medier vid Lunds universitet. Uppsatsen är en studie i svenskt nyhetsinnehåll och de faktorer som påverkar detta. Genom kritisk diskursanalys analyser
This study examined the connection between attachment styles of couples in couples councelling and the therapists' experience of alliance. Fifty-one couples (51 women and 51 men) were asked to complete self-report measures concerning their attachment styles when coming to councelling the first time. After three sessions in councelling the 23 therapists were asked to complete self-report measur
