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Uppsatsen undersöker rättskällevärdet för OECD:s riktlinjer om internprissättning för multinationella företag och skattemyndigheter vid tolkning av de s.k. korrigeringsreglerna i svensk och tysk lagstiftning. Genom internprissättning (transfer pricing) avgörs priserna vid transaktioner av fysiska varor och immateriella värden samt utförande av tjänster internt mellan närstående företag i multinatiThis paper examines the legal value of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as a source of law for the legal systems of Sweden and Germany with regards to internal law regulations enforcing compliance to the arm´s length principle in transfer pricing. Transfer prices are the prices at which enterprises transfer physical goods and intangible pr

Med avstamp i den mänskliga rättigheten att söka asyl och den väletablerade rätten till internationellt skydd för den som uppfyller flyktingdefinitionen, belyser uppsatsen exklusionsbestämmelserna, undantaget som kan utesluta en person från flyktingskydd. De humanitära skyddsåtgärder som Flyktingkonventionen erbjuder förverkas nämligen om det finns synnerligen anledning att anta att den asylsökandThis thesis starts off in the human right to seek asylum and the recognized right to international protection for refugees. It examines the exclusion clauses, the exception that can exclude asylum claimants from refugee protection. The protective measures guaranteed by the Refugee Convention are forfeited if there are serious reasons for considering that the claimant has committed crime against pe

Electronic signatures allow software at the end of an electronic transaction to confirm the identity of the party initiating the transaction and to verify the integrity of the information received. The use of an electronic signature will begin a new era in the transition from old-fashioned pen-on-paper signatures to those that can be electronically created and stored. The Electronic Signatures Act

The background to Public Procurement of Innovation (PPI) is a Procuring Agency’s active promotion of innovative solutions. PPI consists of the following parts: The Agency firstly formulates a need for an innovative solution to a certain problem. The agency then develops the innovative idea through a structured development process and, lastly, purchases the developed solution in order to both meet

International development aid is big business. A flow of funds reaches the Global South each year, creating aid clusters with concentrated implementing development organizations. This study looks closer at development in practice in one of these aid hubs, studying the relations between the development community of Gulu, Northern Uganda, and its clients. In focus are power relations between the org

Den organiserade brottsligheten finns i Sverige, men det är oklart vilket hot den utgör mot det svenska samhället och rättsväsendet. Denna uppsats problematiserar hur den organiserade brottsligheten framställs inom lagstiftning och rättstillämpning. Regeringen initierade år 2007 en nationell mobilisering mot den grova organiserade brottsligheten, vilket har medfört omfattande omstruktureringar inoOrganized crime exists in Sweden, but it is unclear what kind of threat it poses to the Swedish society and judicial system. This essay discusses how organized crime is described and used in legislation and law enforcement. In 2007 the government initiated a national mobilization against serious organized crime, which has led to major restructuring within the national police organization and prose

Det digitala samhällets utmaningar för EU:s upphovsrättsliga system är många. Med syftet att implementera WIPO:s internettraktater från 1996, samt att horisontellt harmonisera regelverket för upphovsrätt och närliggande rättigheter, antog EU år 2001 det mycket kritiserade InfoSoc-direktivet. Dess mest kontroversiella delar rör upphovsrättsundantagen samt det specifika skyddet som ges till tekniskaThe challenges of the digital networked environment to the EU copyright system are many. With the task of implementing the 1996 WIPO Internet Treaties while at the same time horizontally harmonizing the legal framework on copyright and related rights, the EU in 2001 adopted the much-criticized InfoSoc Directive. Its most controversial provisions were on copyright exceptions and the specific protec

The built environment is important to achieve a sustainable society. From a sustainability perspective, refurbishment can be preferable to building anew. A significant proportion of the built environment needs to be refurbished. Refurbishment projects also provide the opportunity to proactively upgrade the working environment for users during operation and use.Research concerning the working envir

The human population and its food consumption continues to grow and the environmental impact of meeting future food demands depends on how we expand the food supply. Already, agricultural intensification has led to biodiversity declines, which in turn can have direct and indirect effects on agricultural production. For future sustainable production there is a need to support ecosystems and their a

This thesis investigates the role of advanced atmospheric inversion techniques and ∆¹⁴CO₂ observations in improving the accuracy of regional CO₂ flux estimates across Europe. Accurate quantification of fossil fuel emissions and biospheric fluxes is essential for understanding regional carbon budgets and supporting climate policy. However, significant uncertainties persist due to limited observatio

Pollen-based quantitative vegetation reconstructions using multiple sedimentary basins from the same area, along with their quantified relevant pollen source areas, are a powerful means to study how long-term human impact has affected vegetation and shaped the currently protected heritage landscapes at different spatial scales. Our study presents the outcome of a palynological investigation in Kar

Temperature is a major determinant of biological process rates, and microorganisms are key regulators of ecosystem carbon (C) dynamics. Temperature controls microbial rates of decomposition, and thus warming can stimulate C loss, creating positive feedback to climate change. If trait distributions that define temperature relationships of microbial communities can adapt to altered temperatures, the

Title: Information sharing for improved collaborative planning – A case study in the food supply chain from manufacturer to retail stores Authors: Gunilla Hansson and Maria Hansson, Lund Institute of Technology, Lund University Supervisors: Maria Fagrenius, Customer Service & Development Sweden/Ahold Customer Supply Manager, Kraft Foods Sverige AB Fredrik Nilsson, Department of Design Sciences

The purpose of this practical theological master’s thesis is to examine conversation as part of sermon preparation in present day preaching in the Lutheran Church of Sweden. This study combines studies of homiletical literature with qualitative empirical methods, stating that theory and practice informs one another. Through participant observation in Bible study groups and the following Sunday’s s

Lunds universitet/LU Byggnad, Box 117, 221 00 Lund, Sandgatan 5, tel. 046-222 41 59, 046-222 00 00, e-post claes.nilen@bygg.lu.se Lunds universitets föreskrifter för farligt gods Del A – Allmänna föreskrifter Fastställda av rektor 2020-05-07. Lunds universitet föreskriver följande med stöd av 2 kap. 5 § Högskolelagen (SFS 1992:1434). Lunds universitets föreskrifter för farligt gods är delade över

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/lunds-universitets-foreskrifter-for-farligt-gods.pdf - 2026-07-16

Cardoso_et_al-2018-Journal_of_Comparative_Neurology(1).pdf R E S E A R CH AR T I C L E Target-specific forebrain projections and appropriate synaptic inputs of hESC-derived dopamine neurons grafted to the midbrain of parkinsonian rats Tiago Cardoso1,2 | Andrew F. Adler1,2 | Bengt Mattsson1,2 | Deirdre B. Hoban1,2 | Sara Nolbrant1,2 | Jenny Nelander Wahlestedt1,2 | Agnete Kirkeby1,3 | Shane Grealis

https://www.regenerative-neurobiology.lu.se/sites/regenerative-neurobiology.lu.se/files/publication_in_j_comp_neurol.pdf - 2026-07-16

Centre for Economic Demography Lund University School of Economics and Management P.O. Box 7080 SE-220 07 Lund, Sweden www.ed.lu/publications/Lund-Papers-in-Economic-Demography/ Has it Always Paid to be Rich? Income and Cause-Specific Mortality in Southern Sweden 1905-2014 ENRICO DEBIASI, MARTIN DRIBE, GABRIEL BREA MARTINEZ LUND PAPERS IN ECONOMIC DEMOGRAPHY 2021:2 Has it Always Paid to be Rich? I

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-07/LPED_2021_2.pdf - 2026-07-16

Food safety and traceability | Packaging Logistics Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personal

https://www.plog.lth.se/research/food-safety-and-traceability/ - 2026-07-16

Microstructure Mechanics in Crystalline Materials | Solid Mechanics Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not s

https://www.solid.lth.se/research/microstructure-mechanics-in-crystalline-materials/ - 2026-07-16