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Generella skatteflyktsregler, eller GAARs (general anti-avoidance rules), är legislativa åtgärder mot skatteflykt. GAARs typiska struktur består av två förutsättningar: skattebetalarens syfte och lagstiftarens syfte. Om det huvudsakliga syftet med en transaktion är att minimera skatteutgifter på ett sätt som lagstiftaren inte hade avsett får transaktionen bortses ifrån vid beskattningen. GAARs potGeneral anti-avoidance rules, or GAARs, are legislative measures against unacceptable tax avoidance. The typical structure of a GAAR refers to two prerequisites: the intent of the taxpayer and the intent of the legislator. If the main purpose of a transaction is to minimize tax expenses in a way unintended by the legislator, the transaction can be disregarded from a tax perspective. The potentiall

Given the current societal and political developments in Germany, the visibility and integration of-marginalized is essential to ensure their inclusion in mainstream society. One way of encouraging-contact between majority and marginalized groups is through building social networks, of which-informal and nonformal educational activities play an important part. This thesis examines the-experience o

This thesis aims to advance our understanding of how directors’ values influence board decision-making and firm behavior by developing and testing a model that integrates insights from behavioral perspectives on boards of directors and corporate governance. Ideally, boards engage in intensive and open discussions that utilize the full cognitive capacity of their members. However, in practice, they

BACKGROUND: Long COVID has emerged as a global health challenge, with increasing evidence of cardiovascular sequelae. Most previous studies have focused on hospitalised cohorts, whereas cardiovascular risk in community-managed long COVID cases remains less explored. We aimed to investigate the incidence of major cardiovascular events in individuals with long COVID compared to those without long CO

Syftet är att beskriva och analysera VBM och BSC samt diskutera möjligheten att integrera dessa. Studien bygger på en kvalitativ metod där teoretiska begrepp inom Value Based Management och Balanced Scorecard analyseras och jämförs med empiriska undersökningar i form av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombinatio

Option valuation is typically done under the unrealistic assumption of perfect knowledge about model parameters. This thesis shows that risk-neutral valuation, while still adressing the parameter uncertainty, can be computed for a variety of models within the Fourier framework. This results in a computationally inexpensive method for valuating options. A study of S&P500 index option data shows

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positi

In this work, we present a novel method for non-invasive identification of liquids, for instance to allow for the detection of liquid explosives at airports or border controls. The approach is based on a nuclear magnetic resonance technique with an inhomogeneous magnetic field, forming estimates of the liquid's spin-spin relaxation time, T2, and diffusion constant, D, thereby allowing for a unique

Compaction and shear strength tests have been performed on different compacted fine-grained tills. The results show that the water sensitivity of the soil is not only dependent on particle size but also on the soil's chemical composition. Comparisons between modified Proctor and the moisture condition value (MCV) show similarities between the optimum moisture content despite the differences in com

This volume positions itself on the cutting edge of two fields in psychology that enjoy rapidly increasing attention: both the study of human lives and some core domains of such lives as religion and spirituality are high on the agenda of current research and teaching. Biographies and autobiographies are being approached in new ways and have become central to the study of human lives as an object

The globalization of the world economy has forced many enterprises to merge and/or to acquire enterprises worldwide. in the next phase of this development, rationalization calls for specialization of functions such as product development and production in one or a few sites, if not being outsourced to external suppliers. These new divisions of the “virtual” enterprise have to collaborate within in

Photosynthesis in plants is a very complicated process, utilizing two photosystems in series to carry out the very energy-demanding process of oxidizing water to molecular oxygen and reducing carbon dioxide to organic compounds. The first photosynthetic organisms, living more than 3.4, perhaps even 3.8 Ga, i.e. American billion (109) years ago, carried out a simpler process, without oxygen product

OBJECTIVE: We examined the prospective association between self-labeled and witness-reported bullying and the risk of newly onset of depression. METHODS: Employees were recruited from two cohorts of 3196 and 2002 employees, respectively. Participants received a questionnaire at baseline in 2006 to 2007 with follow-up in 2008 to 2009 and 2011. New cases of depression were diagnosed in the follow-

54 female breast cancer patients from 22 families with BRCA2 germ line mutations from Sweden and Denmark were compared with 214 age- and date of diagnosis-matched controls identified among breast cancer patients from South Sweden. At diagnosis, BRCA2-associated cases were more often node-positive (N+). OR=1.9 (95% confidence interval (CI)=1.0-3.6; P=0.036), and were more often clinical stage IV: O

Visually striking nanoflowers composed of ZnS:Mn2+ nanoparticles are prepared and characterized. The configurations of these fractal structures are very sensitive to both the pH values of the particle solutions from which they are precipitated and the substrates on which they are deposited. At pH 2.2, the fractal structures resemble trees without leaves; at pH 7.7, they are tree-like with four arm

In the present work we will demonstrate that the nuclear dynamics have a strong influence on the delocalization of an exciton in a dimer, even if they do not effect the excitonic interaction. It will be shown that the internal nuclear conformation of the molecules forming the dimer depends critically on the delocalization of the exciton state in the dimer and vice versa. The resulting closed loop

With a surface wave method to estimate shear-wave velocity (Vs) from dispersion curve(s) of known mode(s), accurate modal identification is obviously a crucial issue. In this regard, the dispersion imaging method is an essential processing tool as it can unfold the multi-modal nature of surface waves through direct wavetield transformations. When a combined dispersion curve of an extended frequenc