BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter.Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande.

Syftet med denna uppsats är att undersöka huruvida Kina har lyckats implementera den lagstiftning IPRs (Intellectual Property Rights) som togs i bruk 2001. Vidare undersöks de effekter som lagen har haft på viljan att satsa resurser och medel på FoU. I uppsatsen redogörs det för de för- och nackdelar som en stärkt IPRs lagstiftning medför. Bland de fördelar som nämns läggs tonvikten på teknologiöverföring, teknologi som överförs från utvecklade länder till utvecklingsländer genom bland annat import av varor. Bland de nackdelar som nämns finns de stora kostnader som implementeringen av lagstiftningen medför.

Afghanistan är ett land där motsättningen mellan tradition och modernitet har kännetecknat hela 1900-talet. Skillnaderna mellan utvecklingen i städerna och i landsbygden är stora vilket är en av orsakerna till att landet har splittrats. Olika moderniseringsförsök har utgjorts av olika utomstående aktörer under de senaste 100 åren. Denna undersökning fokuserar på en jämförelse mellan två olika perioder där man har försökt att modernisera Afghanistan. Det första exemplet är Sovjetunionen, från år 1973 fram till år 1991.

The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.

Den här uppsatsen syftar till att utreda vilket lands lag som blir tillämplig vid en internationell tvist gällande utomobligatoriska förpliktelser vid immaterialrättsintrång, särskilt vid upphovsrättsintrång. Tyngdpunkten ligger i de problem som uppstår då någon gör sig skyldig till ett upphovsrättsintrång med relation till flera länder.Utgångspunkten är Rom II-förordningen och dess åttonde artikel. I artikeln stadgas det att tillämplig lag för en utomobligatorisk förpliktelse som har sin grund i ett immaterialrättsintrång skall vara lagen i det land där skydd görs gällande.Vad innebär då uttrycket ?där skydd görs gällande?? När det gäller registrerade rättigheter, såsom patent och varumärken, innebär artikeln att tillämplig lag ska var lagen i det land där rättigheten är registrerad. Det går dock inte att tillämpa samma princip på oregistrerade rättigheter.

Aim: The aim of this thesis is to through a survey, gain information about the tenant owners knowledge concerning their own and the real estate agents rights and obligations, this to elucidate one of the factors we think play a big part in the general publics dissatisfaction about the real estate agents and the negative picture painted of them in media today. By throwing light on the assumed lack of knowledge in this area we hope to contribute to improve the information communicated to the customers so that they can feel safer when consulting a real estate agent in this matter.Our main question in this thesis is: How much knowledge does tenant owners and tenant owners to be have concerning the division of responsibilities when it comes to selling and buying a tenant owned flat and what problems can the presumed lack of knowledge in this area lead to?Method: We have used a combination of qualitative and quantitative methods. Data has been collected through a survey which we have put together and analyzed both based on the results we got from the survey but also based on the reactions we received from the participants. The results are presented both in text and in diagrams.Result & Conclusions: The results we got from the survey indicate that the knowledge among our participants is much worse than what would be desired.

This thesis examines the conditions for participation in the decision making process of a possible mine establishment in Storuman municipality in the north of Sweden. This is done through a case study where the main actors are the mining company Nickel Mountain AB, the municipality Storuman and the Sami village Vapsten. As a theoretical framework Cecilia Eriksson?s division of democratic theories is used as a starting point. Methods as described in deliberative democratic theory, such as discussion by effected community members, are seen as a method within the participatory democratic tradition, not a theory of its own.

During the latter part of the 20th century the situation for people with intellectual disabilities in Sweden changed and developed. Clients have the right to participation and self-determination in society and in applied measures under the law of individual rights legislation; LSS. The purpose of this study is to describe and understand how team-leaders and managers in day-centres in a municipality works with participation and self-determination for clients, and what the professionals consider affects the client's possibility to self-determination and participation. The research questions intended to be answered are:? How does the team-leaders and managers work to enable self-determination and participation of the users in the public day-centres?? What does the team-leaders and managers describe and understand as enabling and limiting factors for the client?s possibility to self-determination and participation?The study is qualitative and interviews have been held with eight interviewees, which I contacted through snowball sampling.

To curb greenhouse gases and mitigate climate change is one of the biggest challenges human society face today. Carbon dioxide (CO2) has accumulated rapidly in the atmosphere as a consequence of burning of fossil fuels and deforestation. The aim of this study is to explore two methods to store carbon dioxide in geological formations and biological sinks. The aim is also to discuss the two mitigation options from a sustainable perspective and whether it can lead to a better environment and benefits for local and global societies. The research questions are: Which method to store carbon dioxide, geological or biological, is the most effective? Which method to store carbon dioxide, geological or biological, has the greatest potential to promote sustainable development for local communities?The method used is a comparative case study and presents four case studies that explore the potential for CO2 storage offshore in Norway and Brazil; and in tropical forests in Mexico and Brazil.

It appears from today's debate about the quality of social work and addiction treatment that largely focuses on the impact of recent various interventions in the hope of being able to alter social work's role in society and also the organizational structure. The debate points to a part of the 1970s social welfare debate. Today's aspirations to establish an evidence-based practice can hardly be expected to solve the social services basic dilemmas is that it always have to do something, despite the many times you cannot get clear instructions on which funds should be used by law or science. Even if you follow the rules and practices based on scientific studies should the importance of various key initiatives to remedy deficiencies in social service work with addicts in large part depend on how, in these initiatives define the term "evidence-based practice" and what steps will be indicated for to develop practice. My starting point was to explore how evidence-based social work in connection with medication-assisted treatment for opiate addiction look, which evidence-based interventions Social Services currently uses in connection with medication-assisted treatment for opiate addiction, as well as how to work with it in the ordinary course of business. The study showed that social services have become better at using these methods in recent years and that today there are more tools available than before.

This essay explores the economical and social paradigms surrounding one of the most influentialNordic border dynastic noble families in the second half of the fifteenth century - the AxelssonTotts. How mercantile possibilities and opportunities offered to them, reflected on their politicalactions and social bands. The Axelsson brothers of the Tott Dynasty would become of one of themost powerful noble families within the Nordic Union between 1444 och 1487.Axel Pedersen (Tott) would through well chosen marriage alliances into the noble families of bothDenmark and Sweden, and with political prowess lay the foundation for one of the most dynamicfamily empires of the fifteenth century. In the year 1442, the Axelsson brothers swore loyalty toeach other; to protect and defend their mercantile and economical interests in Denmark andSweden. They would eventually control the trading routes in the border areas of the Union, and byexploiting the political chaos within the Union they would gain access and influence to the landtrading routes for export and import within the Union and the shipping export routes in the BalticSea allowing them access to the Russian market through Finland and Estonia.The island of Gotland, with its tactical and important geographical position in the Baltic Seabecame the key to the Nordic Union.

There is a lack of consensus within politics on how to deal with the so-called youth problem that exists in vulnerable areas. The politicians' positions are communicated in speech and writing and influence the majority society's attitude to children in vulnerable areas. Children are at the same time a vulnerable group in society. They are dependent on adults and need their guidance and support throughout their upbringing. In vulnerable areas live children whose health is affected by social and economic vulnerability and discrimination from the outside world. By looking into how hegemonic masculinity as norms are formulated in Swedish political documents, in relation to experiences of stigmatization and violence among children from vulnerable areas, this study wishes to examine if children?s right to a life without violence is being respected in vulnerable areas.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.

Tidigare forskning har visat att tillga?ngen till sociala välfärdstjänster hos Australiens ursprungsbefolkning anses begränsad. Vissa klienter har erfarenhet av dåligt bemötande av personal inom välfärdstjänster med blandad klientgrupp (ursprungsbefolkning och majoritetsbefolkning). Detta innebär att klienter tillhörande ursprungsbefolkningen inte delges samma rättigheter som övriga klienter ur majoritetsbefolkningen. Syftet med uppsatsen är att analysera och beskriva hur professionella i västra Australien, främst inom det sociala arbetet men även relaterade professioner inom psykologi, uppfattar ursprungsbefolkningens tillgång till sociala välfärdstjänster samt hur professionella arbetar för att bevara ursprungsbefolkningens rättigheter.