BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. Åtgärdspunkt 6 reglerar problematiken kring hur skatteavtal missbrukas genom att skattesubjekt ?shoppar? efter jurisdiktionen med det skatteavtal som leder till den förmånligaste beskattningen. Åtgärdspunkt 6 föreslår att en specifik LOB-regel eller en generalklausul, PPT-regeln, införs i OECDs modellavtal för att motverka det aktuella förfarandet.

Computer use at work has risen considerably over the past fifteen years and is currently a relatively common phenomenon when 76 percent of women and 72 percent of men using the computer in their daily work (SCB Arbetsmiljörapport 2009).According to Gulliksen and Göransson (2009), Sweden is one of the countries which are more advanced in the procurement of computer systems at work. He means that Sweden has unique opportunities and conditions for user participation in the development of computer systems, when the user has the right to influence their working environment through a law in the Work Environment Act. The paper examines the importance of user involvement in system development and the Swedish company's approach and experience of user involvement. To highlight and explore the importance of user involvement, there has been a case study in which users have been representative of the development process. The case study has been conducted on a case company where the system IST analys was in need of a new interface.

In Sweden the most common type of road traffic accidents involving passenger cars are single accidents (where only one vehicle is involved). The aim of this thesis is to analyse how these accidents occur, and present recommendations on how to reduce the number of deaths. Data has been collected from the Swedish Transport Administration?s in-depth studies of fatal accidents. Road traffic accidents with fatal outcome that happened on public roads during the years 2007 to 2009 have been studied.

AbstractThis essay examines the idea of unity in the early church, based on Psalm 133:1. My interest in this was awakened during a seminar with the scholar Sr. Dr. Michaela Puzicha OSB, who proposed that St. Benedict of Nursia in his Rule, RB 42, alludes to Ps.

Background: The prevalence of sphincter rupture during childbirth has increased in Sweden from half percent to three percent from 1973 to 1993. Women who undergo planned home birth have sphincter injuries to a smaller extent than women who undergo planned hospital births. Objective: The purpose of this study was to describe women?s experience of the last stages of delivery during planned home birth. Design: Inductive content analysis of 150 randomly selected delivery reports.

Today there are various methods to use when euthanizing horses. Earlier the use of free or captive bullet was the most common method, but in recent decades this has changed and chemical euthanasia is now considered the most common method. The chemical euthanasia has in Sweden been dominated by the use of barbiturates. Somulose® entered the market in the beginning of the 90?s as an alternative to previous chemical euthanasia.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

Shopping for groceries often means that, as consumers, we travel to the grocery store ourselves, by ear, bike or on foot. At the store we pick out the groceries that we want, go the register and pay for them. During the last couple of years consumers in Sweden have been given the opportunity to let someone else select and transport the groceries to their home instead, so called home shopping. As this report is being written, the possibility to buy groceries this way is somewhat limited, but many forecasters believe that in the near future it will increase immensely. Because of the large volumes of groceries that are being transported, there is great transport work being done in the supply chain.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

We have studied the differences between people debating on a program in apublic service-channel and a privately-owned channel. We have chosen thetwo biggest debate programs, Kvällsöppet in the privately-owned channelTV4 and Debatt in the public service-channel SVT 1. We have in aquantitative content analysis studied female and male, how many of each thatare participating, how long time they talk in the program and in what rolethey have in the debate. We have studied 10 episodes of Kvällsöppet thespring season 2010 and compared with Johanna Paulsson & Patrik Rosellstudy ?30/70.

The purpose of this report is to investigate and compare the difference between stand-thinning machines and strip-road thinning machines, and how they affect the stand on behalf of future growth, theoretical economic result, wind impact, snow pressure and density of stand. The investigation is regarding the first commercial thinning of pine stands, after pre-commercial thinning that was well conducted. The investigation area was located near Katrineholm, Sweden. The measurements that were measured were strength of thinning and amounts of wind throws, snow-breaks and hauling damages. The results that emerged, was that thinning with strip-road machines had a significantly higher strength of thinning over all, as compared with the stand- thinning machines (45 percent versus 30 percent). Comparisons between wind-throws, snow-breaks and hauling damages of the stand could not establish any significant differences between the two methods that were investigated. Conclusions, over all, were that if forest owners want to have more timber volume left for second thinning and final cut of the stand, the forest owners should choose the method with stand-thinning machines. From the point of view of gentle treatment of the stand and ground damages the choice should be the same. However, the method with strip-road thinning machines is the most common and accessible method in Sweden. Most likely it is the most economical way to manage the stand for forest owners in present time. If the method with stand-thinning machines is becoming more common in Sweden, it is suggested for forest owners to consider the stand-thinning method as a candidate for treatment due to economic aspects..

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.