Search for dissertations about: "establishment"

Showing result 1 - 5 of 839 swedish dissertations containing the word establishment.

  1. 1. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

    Author : Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

    Abstract : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. READ MORE

  2. 2. Metapopulation and metacommunity processes, dispersal strategies and life-history trade-offs in epiphytes

    Author : Swantje Löbel; Håkan Rydin; Tord Snäll; Lars E. Ericson; Uppsala universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; asexual; biodiversity; bryophytes; dispersal limitation; establishment; evolution of reproductive traits; germination; growth; habitat fragmentation; landscape dynamics; local processes; patch-tracking; pH; reproduction; species richness; species interactions; Other biology; Övrig biologi; Ecological Botany; Ekologisk botanik;

    Abstract : The aim of this thesis was to increase knowledge about metapopulation and metacommunity processes in patchy, dynamic landscapes, using epiphytic bryophytes as a model system. Host trees and deciduous forest stands in the coniferous landscape are patchy, temporal and undergo changes in habitat quality during succession. READ MORE

  3. 3. Time to Work : Responsibilization and Reification in the Swedish Welfare State

    Author : Desirée Ödén; Mikael Holmgren Caicedo; Fredrik Svärdsten Nymans; Ebba Sjögren; Christine Cooper; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Management Accounting; Performance; Performance Management; Public Sector; Refugee Crisis; Establishment; Labour Market; Responsibilization; Commodification; Alienation; Reification; Critical Theory; Swedish Public Employment Service; Business Administration; företagsekonomi;

    Abstract : In late 2015 and early 2016, more than two million refugees crossed European borders. Sweden, with its 10 million inhabitants welcomed more than 160,000 refugees, the second highest number per capita in Europe. READ MORE

  4. 4. Plant Population Dynamics of Dodonaea angustifolia and Olea europaea ssp. cuspidata in Dry Afromontane Forests of Ethiopia

    Author : Tesfaye Bekele; Ingvar Backéus; Karin Bengtsson; Uppsala universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; Developmental biology; Demography; Dodonaea angustifolia; Elasticity; Establishment; Germination; Natural regeneration; Olea europaea ssp. cuspidata; Population structure; Recruitment; Seed bank; Survival; Utvecklingsbiologi; Developmental biology; Utvecklingsbiologi; Ecological Botany; Ekologisk botanik;

    Abstract : Human disturbance has led to excessive deforestation and to a very limited forest cover in the Afromontane zone of Ethiopia, which forms a large part of the country. Thus urgent conservation measures are required to ameliorate the situation. READ MORE

  5. 5. Description of spatial and temporal distributions of epiphytic lichens

    Author : Håkan Lättman; Per Milberg; Bengt Gunnar Jonsson; Linköpings universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; centroid; continuity; lichen; movement; range shift; direction; dispersal; ecological continuity; establishment; global change; global warming; habitat availability; håkan lättman; Biology; Biologi;

    Abstract : Lichens are, in most cases, sensitive to anthropogenic factors such as air pollution, global warming, forestry and fragmentation. Two studies are included in this thesis. The first is an evaluation of the importance of old oak for the rare epiphytic lichen Cliostomum corrugatum (Ach.) Fr. READ MORE