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Nearly US$25 trillion is currently invested through Collective Investment Vehicles (hereinafter: “CIVs”) worldwide. CIVs calculate net asset values (hereinafter: “NAV”) on a daily basis, since such values are the basis for subscriptions and redemptions. In calculating net asset values, a CIV must take into consideration any withholding tax benefits by applicable tax treaties. CIVs require certaint
Uppsatsen handlar om internprissättning, som är prissättning av gränsöverskridande transaktioner mellan företag i intressegemenskap och är idag viktigt ämne inom skatterätt. Det har kommit att bli en av de viktigaste skattefrågor för multinationella företag och skattemyndigheter världen över. I uppsatsen presenteras läsaren för internprissättning som ämne och därefter beskrivs den rättsliga reglerThis paper deals with transfer pricing, which is the pricing of cross-border transaction between related persons and is today an important issue in tax Law. It has become one of the most important issues for multinational companies and tax authorities across the world. In this paper the reader will be introduced to transfer pricing as an issue followed by a description of the relevant regulation w
As a consumer-driven trend, Bring your own device (BYOD) imposes many changes on an already challenged relationship between the IT organization and the business organization. For this reason, it is important to map this influence. The purpose of this research was therefore to determine the effect of BYOD on the IT-business relationship. This was done by deriving factors from literature that affect
CONTEXT: The natural course of HIV disease progression among resource-poor patient populations has not been clearly defined.OBJECTIVE: To describe predictors of HIV disease progression as seen at an outpatient clinic in a resource-limited setting in rural Ethiopia.DESIGN: This prospective cohort study included all adult HIV patients who visited an outpatient clinic at Arba Minch hospital in South
The boundaries between the work and non-work spheres have been challenged through the rapid development of information and communication technology (ICT). Individuals may easily engage in non-work (family and private) matters at work and during working hours. Prior research on emotions at work tends to understand all emotions at work as work related. By studying non-work matters managed through IC
In this chapter the author discusses the difficulties of exploring the ethnography of events as they are happening, especially when they are violent, not least due to the lack of reliable information available and the complex process of interpreting transmissions of affect. The epistemological turn away from language—in which the focus on affect has emerged as a critique of post-structuralism’s in
Vocal tract elongation, which uniformly lowers vocal tract resonances (formant frequencies) in animal vocalizations, has evolved independently in several vertebrate groups as a means for vocalizers to exaggerate their apparent body size. Here, we propose that smaller speech-like articulatory movements that alter only individual formants can serve a similar yet less energetically costly size-exagge
The abeyance of self-consciousness (SC) during hypnosis has beendiscussed as a central aspect of hypnosis, yet dispositional SC hasbeen very rarely evaluated as a correlate of hypnotizability. In thisstudy (N = 328), the authors administered the Harvard Group Scaleof Hypnotic Susceptibility (HGSHS), the Inventory Scale of HypnoticDepth (ISHD), and the Self-Consciousness Scale-Revised (SCS-R).Women
The uniform organisation of the neuronal circuitry throughout the cerebellar cortex suggests a uniform mode of operation and thus emphasises the importance of local afferent and efferent connections in determining the function of a particular part of the cortex. Based on the organisation of these connections the cerebellar cortex of the cat is divided into about ten sagittally oriented zones (see
We show the capability of in-situ and ex-situ grazing-incidence small angle X-ray scattering (GISAXS) and diffraction (GID) techniques, using synchrotron radiation, to study the formation of self-organized nanodot patterns on semiconductor targets by ion beam sputtering (IBS). Particularly, surface nanopatterns of short-range hexagonal arrays of nanodots (as observed by atomic force microscopy ima
The structural transformation of retail is challenging for many small cities. Rather than seeing the retailer as a sole player, this article considers retail in small cities to be shaped in a retail eco system consisting of many different actors besides retailers such as municipalities, landlords, business/city organisations, customers/citizens. The key contribution of the article is to provide ne
In this chapter, we draw upon theoretical and empirical contributions from environmen-tal politics, sustainability studies, and Science and Technology Studies (STS) to examine how the specialized knowledge of technical experts and the informal knowledge of non-experts infuence debates about sustainability and the environment. Of particular interest is how experts from diferent discipli
