Search results

Med en ökad globalisering i världen sker fler gränsöverskridande situationer mellan två länder som på ett eller annat sätt påverkar både företag och de enskilda. Denna uppsats fokuserar på vad som, skattemässigt, kan ske för den enskilda i en gränsöverskridande situation. Vid en sådan situation finns det risk för att den skattskyldige utsätts för en dubbelbeskattning då både hemviststaten och källWith increased globalization in the world, there are more cross-border situations between two countries that in one way or another affect both companies and individuals. This essay focuses on what, for tax purposes, can happen to the individual in a cross-border situation. In such a situation, there is a risk that the taxpayer will be subject to double taxation as both the state of residence and t

Tillämpningen av lagen (1991:572) om särskild utlänningskontroll har de senaste åren kraftigt ökat. Lagen avser kvalificerade säkerhetsärenden och möjliggör för Säkerhetspolisen att ta utländska medborgare som bedöms utgöra en fara för rikets säkerhet i förvar i avvaktan på att de utvisas. Eftersom utvisningarna sällan kan verkställas med anledning av risken för omänsklig behandling i mottagandelaThe application of the Act (1991:572) Concerning Special Controls in Respect of Aliens have had a major increase these last few years. The law refers to qualified security cases and enables the Security Police to take foreign citizens who are deemed to pose a danger to national security into custody pending their deportation. As the deportations can seldom be carried out due to the risk of inhuman

This thesis presents a derivation of the equation of motion of particles in a dust star, as it undergoes collapse. This is done by finding exact solutions to the Einstein field equations. We follow the original work by Oppenheimer and Snyder, starting from the general spherically symmetric metric in comoving coordinates. Further, a rederivation of the work by Chen, Adler, Bjorken and Liu shows tha

Amphibians are globally among the most endangered taxonomic groups of vertebrates. This is partly due to the chytrid fungus Batrachochytrium dendrobatidis (Bd), which causes the disease chytridiomycosis, that have led to eradication of more than 90 species of amphibians worldwide. The spadefoot toad (Pelobates fuscus) is one of the Swedish red listed species (VU) that are at risk of being affecte

The last century has been a turbulent period in Cambodia, yet in the recent decades it has emerged from conflicts and humanitarian crises and become one of the world’s fastest-growing economies. This transformation was enabled in large part by foreign aid (ODA) and foreign direct investment (FDI). This thesis analyses the mechanisms by which ODA and FDI influenced the economy individually and in c

Beskattning är en central fråga för många företag. För att uppnå en jämnare företagsbeskattning över tid finns det möjligheter för företag att spara under-skott och genomföra underskottsavdrag vid ett senare tillfälle. Det saknas tidsbegränsningar för hur länge ett underskott kan vara ackumulerat vid oför-ändrad ägarstruktur. Om det däremot sker en ägarförändring kan den så kal-lade beloppsspärrenTaxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if

This thesis analyzes whether the growth in productive credit is positively associated with economic growth in Taiwan from 1997 to 2023, while the growth in unproductive credit is not. It also focuses on whether credit creation is the main determinant of investment rather than savings. This study constructs new proxies of productive and unproductive credit by including loans to the government and a

Korruption utgör ett allvarligt hot mot rättssäkerhet, ekonomisk utveckling och förtroendet för offentliga institutioner. Samtidigt är skiljeförfarandet en vanlig tvistlösningsmetod inom de branscher som är mest exponerade för korruption. Mutor och korruption har stått i centrum i flera uppmärksammade skiljeförfaranden, vilket väcker frågor om sådana tvister överhuvudtaget lämpar sig för prövning Corruption poses a serious threat to the rule of law, economic development and public trust in government institutions. At the same time, arbitration is a common method of commercial dispute resolution in the business sectors most exposed to corruption. Bribery and corruption have been central issues in several high-profile arbitration proceedings, raising concerns as to whether such disputes are

The inclusion of the poor in the economy is of key importance to the global sustainable development agenda. However, the integration of low-income communities in the economy requires new approaches to innovation, management and sustainability. This thesis aims to investigate how Norwegian initiatives contribute to sustainable and inclusive development in India by analysing the experiences and outc

Can we change an established language? Religious language, as presented in Christianity, has been challenged by several feminists to be androcentric. This is owing to its patriarchal language in which God has been exemplified in such masculine terms as lord and father. In this paper I intend to investigate Julia Kristeva’s linguistic theory of how a language can change and transform itself from wi

ISA 610 är en revisionsstandard som en revisor kan använda sig av för att söka vägledning kring omfattningen av god revisionssed vid användandet av internrevisionens arbete. Standarden ska i år omarbetas och den nya versionen av standarden kommer att träda i kraft i december 2013. Syftet med denna uppsats är att undersöka vad själva förändringen innebär samt hur detta kan tänkas påverka revisionenThe ISA 610 is an auditing standard, which the auditor can turn to in order to seek guidance on the scope of auditing in case of using the work of the internal audit. The standard is being revised this year and the new version will come into force in December 2013. The aim of this thesis is to investigate what the impact of this revision may mean and how this may affect the auditing and the users