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Det är inget ovanligt med inkomstöverföringar mellan företag i en internationell företagsgrupp, d.v.s. att medel som inte utgör en marknadsmässig ersättning för en motprestation överförs mellan företag i intressegemenskap. Motiven för detta kan vara att minska inkomstskatten i ett högskatteland genom att överföra vinster till ett mer skatteförmånligt land, eller att minska den totala skattebelastnThis thesis aims to analyze the elements of transfer pricing with emphasis on the peculiarities that the nature of intellectual property involve and the difficulties that enterprises may face when implementing transfer pricing. The concept of transfer pricing relates to the system of assessing the price for the transfer of goods, services and intangibles between member entities of a multinational

Purpose: The purpose of this study is to examine the role of the perceived servicescape (i.e. color, music, cleanliness, ambient temperature, layout/function and signs/symbols) in influencing customers' behavioral intentions in Chinese fast food restaurants. Methods: In this study, a deductive approach, a quantitative methodology, and a survey research design are adopted. The data is collected

Background: Health care reforms introducing patient choice have been gaining popularity during the last decades and several countries have implemented patient choice. The underlying principle of patient choice is anchored in the concept of the well-informed patient, an individual that knows what he or she is choosing between. Several information sources, related to choice of caregiver and treatmen

Neoliberalism, as a loosely defined set of political beliefs, calls for more individual freedom and autonomy, resulting in increased responsibility for each person to address major societal issues. ‘Individualization’ is the process by which responsibility for addressing major environmental issues such as climate change is placed on individuals. In this thesis I investigate whether individualizati

Huvudregeln i upphandlingsrätt är att upphandlingar ska annonseras. Detta grundar sig i principerna om att upphandlingar ska vara öppna för alla leverantörer att söka för att principerna om fri konkurrens och fri rörlighet av varor och tjänster i den inre marknaden ska säkerställas. Emellertid finns det undantag från denna huvudregel. Vid synnerlig brådska finns det möjlighet att frångå annonserinThe exception for extraordinary urgency is primarily evident through the strict interpretation by the European Court of Justice (ECJ). It's so strict that it has never been invoked in any of the Court's cases. The fundamental rule in procurement law mandates that tenders must be ad-vertised. This is rooted in the principles of open access for all suppliers with the intent to ensure free c

Cement är ett av världens mest använda material och agerar som bindemedel i betong och murbruk. Portlandcement, som är den mest förekommande typen av cement, produceras årligen i en kvantitet av fyra miljarder ton. Cementproduktionen står för ca 7 % av de globala koldioxidutsläppen och det finns ett stort intresse i att hitta alternativa vägar och optimeringsmöjligheter, för att minimera klimatpåvCement is one of the world's most used materials and acts as a binder in concrete and mortar. Portland cement, which is the most common type of cement, is produced annually in a quantity of four billion metric tons. Cement production accounts for approximately 7 % of the global carbon dioxide emissions and there is a great interest in finding alternative routes and optimization possibilities,

Samhällets ökade miljömedvetenhet kopplas ofta i byggbranschen till energieffektivitet. För en större skillnad i energianvändning kopplade till bostäder behöver mer fokus ligga på de redan existerade bostäderna och inte bara nyproduktion. En byggnads energianvändning innefattar bland annat brukarvanor. Det saknas objektiva mätningar gällande brukares vädringsvanor och hur de påverkar energianvändnSociety's increased environmental awareness is often linked in the construction industry to energy efficiency. A building's energy use includes, among other things, user habits. There’s a lack of objective measurement regarding users' ventilation habits and how they affect energy use. The purpose of this report is to find out how users in exhaust-ventilated apartment building from the

Miljöbalkens övergripande mål är att uppnå hållbar utveckling enligt balkens portalparagraf. Begreppet består av tre element: ekologisk, ekonomisk samt social hållbarhet. Hållbar utveckling ska genomsyra tillämpningen av hela balken. För att hållbar utveckling ska förverkligas krävs att underliggande delmål beaktas. Inom ramen för det övergripande målet finns 16 miljökvalitetsmål fattade av riksdaThe main objective of the Environmental Code (miljöbalken) is to achieve sustainable development, according to the code’s initial paragraph. The objective of sustainable development consists of three pillars: ecological, economic and social sustainability. Sustainable development is supposed to permeate and influence the application of the entire Environmental Code. In order to achieve the goal of

This thesis quantifies how everyday window opening habits affect indoor climate and heating demand in Swedish multi-family dwellings. Minute-by-minute data was analyzed that was collected for one year from 15 dwellings in northern and southern Sweden, logging window angle, air-quality indicators and temperatures indoors and outdoors. More than 17 000 discrete airing events were detected and charac

Infant Acute Lymphoblastic Leukemia (ALL) driven by the KMT2A::AFF1 onco-fusion is an aggressive, poor prognosis disease with few co-operative mutations. The fusion originates in utero, yet the embryonic initiating steps of disease development remain poorly understood. Here, we present a novel murine KMT2A::AFF1 model, that provides key insights into KMT2A::AFF1 pre-leukemia, relevant to human dis

Nanowires have an ideal shape for high-resolution imaging, with a small cross-section for high resolution and a long length for strong absorption. However, since the absorption in nanowires is dominated by nanophotonic effects, it is unclear what resolution and efficiency such devices could offer. Here, we investigate the limits of spatial resolution and efficiency of nanowire-based direct detecto

The structure and dynamics of intrinsically disordered proteins (IDPs) are malleable to solution conditions. Considerable effort has been devoted to understanding the effects of molecular crowding on these properties. Polymer-based crowders, such as polyethylene glycol (PEG) and Ficoll®, are commonly used to simulate the intracellular environment by replicating the high concentration of macromolec

Phage collections are essential tools for discovering and dissecting bacterial anti-phage defense systems. Here, we report the isolation, characterization, and annotated genome sequences of five environmental Escherichia coli-infecting phages, obtained during the 2023 Fundamentals of Basic and Applied Phage Biology course at Lund University. The phages were isolated using a motile E. coli K-12 BW2

The aim of this work was to study the leaching of hazardous substances in additives and admixtures that are commonly contained in concrete. Time-dependent leaching has been analyzed for three types of metal containing concretes: with ordinary Portland cement (OPC), fly ash, and slag. The concretes had uniform leaching patterns, clearly above detection limits. The prolonged diffusion test of 1,700

Irish peat soils are extensive, covering approximately 14-20% of the national land area. They contain between 53% and 62% of the national soil organic carbon stock. Montane blanket bog covers approximately 25% or 242650ha of the total peatland area in Ireland and is the dominant peatland type covering the upland area of Wicklow. Blanket bogs are very sensitive systems and have experienced much dis

The objective of this paper is to perform an empirical description and analysis of the duration of EU imports from the rest of the world. Toward this aim, we employ a rich data set of detailed imports to individual EU15 countries from 140 non-EU exporters, covering the period 1962-2006. Using these data, we both perform a thorough descriptive analysis of the duration of EU trade, and test the data

The Helicobacter genus now consists of at least 26 species, with additional novel species in the process of being validated. Beyond the impact of H. pylori and human health, considerable research has focused on other Helicobacter species isolated from humans and animals and the associated natural diseases that range from subclinical inflammation to cancer in the gastrointestinal and hepatobiliary

Binding of calcium to the protein calmodulin leads to molecular reorganization that enables interaction with target peptides and activation of downstream processes. I have studied the dynamics of the calcium-loaded form of a C-terminal calmodulin mutant (E140Q-Tr2C) using NMR spin relaxation experiments. E140Q-Tr2C exhibits global conformational exchange on the microsecond time-scale. The populati