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Denna uppsats handlar om skatterättslig hemvist för juridiska personer. Sådan hemvist är avgörande för att bestämma hur en person ska beskattas i ett visst land. I Sverige tillämpar vi registrering av bolag som enda hemvistbegrepp. Detta är vi nästan helt unika med. Ett betydligt vanligare hemvistbegrepp länder tillämpar är verklig ledning, eller ”place of Effective Management”. Detta är dessutom This paper concerns fiscal residence for persons other than natural persons. Such person’s residence needs to be decided in order to determine how it should be properly taxed. Sweden uses registration for corporations as the sole residence concept. This makes us almost completely unique. A vastly more common concept among other countries is “place of Effective Management”. This concept was also us

China's medical insurance has experienced series of reforms since 1978. During the market transition, the system confronted various challenges and improvements. A three-pillar basic medical insurance was formed for both rural and urban residents. At the same time, commercial medical insurance was developing and tended to play an increasingly critical role in medical welfare. Previous study fou

Lekmannamedverkan i domstol är ett gammalt fenomen i både Sverige och Danmark. En lekman är en person som sitter med och dömer i domstolarna jämte juristdomarna. Inflytandet hos dessa har både ökat och minskat över tid och varierar även beroende på vilken typ av lekmannadomare man talar om. Denna uppsats undersöker lekdomare i ett historiskt och nutida perspektiv och förklarar hur de olika systemeLay judges in courts is an old phenomenon in both Sweden and Denmark. A layman is someone who judges court cases in coalition with ordinary judges. The significance of lay judges has both increased and decreased over time and varies depending on the time period and type of lay judge of relevance in the discussion. This essay examines lay judges in a historical and current perspective and explains

Hur utförs bevisvärdering i asylärenden när religion åberopats som asylskäl? Syftet med denna uppsats är att utröna ett svar på frågan. Den asylsökande bär bevisbördan och förutsätts göra identitet, skyddsskäl och sin konversionsberättelse sannolik för att beviljas asyl. Därmed ska bland annat bevisas att bytet från en religion till en annan grundar sig på en genuin, personlig religiös övertygelseHow is evaluation of evidence executed in asylum procedures when religion is cited as reason for asylum? The purpose of this essay is to try to determine an answer. The applicant has the burden of proof and must make identity, reason for protection and the conversion stated probable to be granted a residence permit. Therefore, the conversion from one religion to another should be proved that it is

Over the last decade, crowdfunding has become an important tool for entrepreneurs as an alternative source of funding. Defined as a method for entrepreneurs to raise funding from a group of individuals in return for an incentive, reward-based crowdfunding is the main focus of this study and particularly how entrepreneurs perceive the benefits of this form of crowdfunding and the unexpected benefit

Workplace health promotion has been gaining a lot of interest, as it could benefit both employees and organizations. Results and conclusions are, however, still ambiguous and there is not much known about how employees’ participation and perception affect positive work outcomes. The present research aims to examine the link between employees’ participation and perception of workplace health promot

Airlines face significant challenges when it comes to sustainability. Globally, the airline industry is responsible for 2% of global emissions and, unfortunately, this number is only increasing (Air New Zealand, 2018). This makes aviation a key actor when attempting to meet the targets published by the IPCC of keeping the global average temperatures below 2°C of pre-industrial levels (IPCC, 2014).

This thesis investigates if GDP as a measurement still is useful to explain the economy as new trade flows and new goods and services appear on the market. This is done by estimating the impact of merchanting, processing and royalties and licenses on Swedish GDP. The estimates used are the imports and exports of these goods and services and their share of GDP growth as well as how much these econo

Den här uppsatsen handlar om tillämpningen av barnets bästa i vårdnadstvister som föregåtts av umgängessabotage. När vårdnaden om ett barn ska beslutas ska avgörandet göras efter vad som är barnets bästa. Umgängessabotage utgör en omständighet av särskild betydelse i avvägningen mellan olika intressen som alla kan tala för barnets bästa. Därtill är ett barns bästa inte alltid det bästa för ett annThe purpose of this paper is to examine the adjudication of the child's best interest in custody trials preceded by one parent preventing the other parent from contact with the child. In custody trials, the best interest of the child is always the primary consideration. Preventing the other parent from contact with the child constitute a circumstance of particular importance in the determinati

Hotet från terrorism har under 2000-talet ökat. Den 7 april 2017 blev ökningen ännu mer markant, då ett terrordåd inträffade i Stockholm. Strax efter denna händelse tillsatte regeringen en utredning för att utreda om ytterligare lagstiftning på området än den redan relativt omfattande regleringen som fanns behövdes. Utredaren kom man fram till att kriminalisering av deltagande i en terroristorganiThe threat from terrorism has during the 21st century increased. When an act of terror occurred in Stockholm on the 7th of April 2017, the threat got even more apparent. Terrorism legislation has for a long time been a well-regulated area in Swedish law, however soon after this incident the Swedish government assigned an investigation to see if further legislation in the area was required. In the

Uppsatsen undersöker den nya våldtäktslagstiftningen med fokus på frivilligt deltagande. Syftet är att utreda vad ett frivilligt deltagande är och hur rekvisitet ska förstås. Lagstiftningen granskas kritiskt och arbetet ifrågasätter avsaknaden av ett absolut krav på frivillighetsrekvisitet. Detta görs med grund i hur ett sexuellt samtycke ska definieras – är det en gärning eller en inställning? UpThe paper examines the new rape legislation with focus on voluntary participation. The purpose is to investigate what voluntary participation is and how the law is supposed to be understood. The legislation is critically reviewed, and the work questions the lack of an absolute requirement of performative consent. This is done on the basis of how sexual consent is to be defined – is it an act or an

Det är viktigt att arbeta förebyggande för att förhindra att sexualbrott mot barn begås, inte minst eftersom sexualbrott kan få långtgående konsekvenser för den som blir utsatt. I Europarådets konvention om skydd för barn mot sexuell exploatering och sexuella övergrepp anges att varje part ska säkerställa eller främja effektiva förebyggande eller behandlande program eller åtgärder i syfte att förhPreventing sexual crimes against children is of great importance, not least due to the far-reaching consequences that sexual crimes can lead to for those who are exposed. The Council of Europe Convention on the Protection of Children against Sexual Exploitation and Sexual Abuse states that each party shall ensure or promote effective intervention programmes or measures with a view to preventing an

The purpose of the research thesis is to examine which steps are evident in the development of innovations in family businesses, and to determine which steps of the innovation process are affected by traditions and knowledge. An abductive method was used for the thesis, together with a qualitative research consisting of interviews with respondents from the two case study companies Engelholmsglass

This thesis investigates if stereotypes and norms are projected in the virtual world. The study specifically aims to understand this through delving into the virtual game League of Legends to inquire if and, in that case, what gender stereotypes are used when constructing gaming avatars. Lastly, our thesis aims to answer and give an explanation for why this occurs. This dissertation is based on t

As interest in social vulnerability to hazards grows, more indices are formulated for identifying and mapping population groups that may experience differential consequences from natural hazards. However, less attention has been given to the underlying choices researchers make when creating these indices. With the aim to contribute to understanding the issues surrounding social vulnerability indic

Including wind power in the European power system may cause instability in the power market due to the uncontrollable generation capacity. The purpose of this thesis is to investigate the relationship between Danish power prices and wind power produced in Denmark, both in terms of general dependence structure and the extreme dependence. Filtered observations of daily power prices and filtered obse

The silo is a landmark that is known for its unique shape, height and large volume and is now a building that in our big cities threatens extinction. This type of construction is not usually built anymore, all because of new techniques that replaces this kind of large mass grain storages. The intention of the report is to analyze how an industrial building, shaped as a silo can be changed into res

This essay has investigated immigrants and Swedes with foreign background’s perception of cultural heritage as it has been specified by UNESCO. The approach to focus on this particular sample population was born out of the realisation that the EU, nationalist parties and far - right extremists all point to a common her itage. What has not been studied however is the effect of immigration on nation

The purpose of this study is to analyse the communication of Apple to illustrate how social exclusion is used to produce fear, and how it has played the role as a means of persuasion in a constructed reality. In the present investigation process the researchers have taken a critical stance. The authors aim at unveiling the structure of implicit means of persuasion in various Apple’s campaigns over

The degree project described in this report also acts as a deliverable for a research project. The research project focuses on a new technique for the upgrading of biogas. This new technology uses a sterically hindered amine to absorb carbon dioxide from the biogas to raise its energy value. The amine used for this method is 2-amino-2-methyl-1-propanol or AMP. When absorb-ing carbon dioxide with t