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Most bilateral tax treaties contain provisions with the objective of preventing different types of treaty abuse. Limitation on benefits clauses are an example of such provisions, and are generally found in United States tax treaties. These include various tests, which need to be fulfilled by a taxpayer wishing to enjoy the benefits of a tax treaty. Most of the United States tax treaties with EU Me
If human rights are to be enjoyed by every person regardless of origin or nationality; if human rights are the rights of the human being under any circumstances, then the best way to gauge the quality and depth of our systems of protection of human rights will be to examine the extent to which these are enjoyed by their most genuine recipients: those deprived of wealth and citizenship, a home and
This thesis investigates the nonlinear detector response to Laser Induced Phosphorescence signal originating from the CdWO4 phosphor. A matrix method is utilized to map the detectors linearity for decay-time determination as function of detector gain and number of photons reaching the detector. The Matrix is created by scanning the energy of the laser beam hitting the phosphor thus changing the ph
Land grabbing has rapidly become an important issue in global governance. The recent interlinked crises on food, fuel, climate, and finance have increased the importance of land governance on the global level, and created a complex and fragmented global land governance architecture that involves international institutions, country groups, private actors, NGOs, and international peasant organizatio
Moore Street is a market street in central Dublin which in recent years has transformed into one of the most multicultural streets in the city. The street traders that have been a presence on the street for generations are now working next to shop-keepers from a diverse range of countries. As such it is often held up as a positive example of multiculturalism. The purpose of this thesis is to exami
The purpose of the study was to examine differences in the accuracy of voice identification tasks between an experimental group (N = 56) consisting of security personal, and a control group (N = 44). In addition, calibration methodology was employed in order to examine if the experimental group exhibited a higher confidence level in their identifications than the control group. No significant diff
In 2025, the Swedish Film Institute announced that it would minimise the funding of films deemed “international” to safeguard “Swedish” perspectives. Triggered by the success of a series of Swedish co-productions shot elsewhere, in other languages, by filmmakers of mixed or diasporic background, said shift in film policy is symptomatic of a wider Nationalist turn in Swedish politics, and the cultu
Food intake induces metabolic and hemodynamic changes, but its impact on many circulating protein biomarkers remains unclear. This study assessed the effect of a standardised meal on 85 plasma biomarkers measured by the Proseek Multiplex Metabolism panel. Twenty-two healthy adults (11 men, 11 women; mean age 25.9 ± 4.2 years) were examined after an overnight fast and at 30 and 120 min following
Does the level of attention that politicians direct toward complex environmental problems impact how frontline bureaucrats in municipal settings form relationships? The collaborative interactions among civil servants are a defining feature of environmental governance, drastically shaping how issues are addressed. In this article, the authors incorporate political attention, or the priority status
I examine the impact of several determinants on foreign direct investments (FDI) by conducting a regional analysis with a particular focus on Belarus. I estimate a panel data model for 16 Central and Eastern European and ex-Soviet Union member countries in a cross-country framework over the 2002 to 2006 time period. The determinants chosen for the empirical model represent macro-economic and trade
This thesis is based on Heston and Nandi’s (2000) paper. The aim is to check how their closed-form discrete-time GARCH option pricing model performs on Swedish data, and if there are any significant changes to its performance when estimating it via maximum likelihood using the Normal- and the Student-t distribution. The model is compared with the Black-Scholes- and the ad hoc Black-Scholes model o
Strategic alliances can be defined as contractual co-operations between two legally independent companies operating on the same horizontal level of the market and whose purpose is to strengthen the competitiveness of the undertakings concerned through the achievement of strategic competitive advantages. Having its origin in theories of business management, the term has over the last decade become
This paper analyses the causes and effects of tenure security in rural China. Using original survey data gathered in Hebei province in the summer of 2009, it begins by assessing the causes of tenure security among China’s rural landholders. It finds that within the sample, possession of a contract and faith in the legal system have the most pronounced effect on determining tenure security. Contrar
The association between contextual factors and health inequalities is well documented, also in Brazil. However, questions about how contextual factors actually affect health and well-being persist. The aim of this qualitative study was to explore how contextual factors-i.e., social stratification and neighborhood opportunity structures-are manifested in the lives of the residents of a vulnerable d
The sex pheromones produced by virgin females of three species of small ermine moths occurring sympatrically on the European spindle tree were analysed by gas chromatography and the synthetic compounds tested against male moths in the laboratory and field. Pheromone gland extracts of Yponomeuta cagnagellus were shown to contain tetradecyl acetate, (E)‐11‐ and (Z)‐11‐tetradecenyl acetate, tetradeca
