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The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. Multinational Corporations may often exploit these tax benefits through various tax arrangement provisions causing a loss of tax revenue. The European Commission is implored to oversee the tax ruling granted by the Member States that is distortionary to the internal market. The Notion of State aid rule Article 107(1) TFEU is adopted as part of the mechanism to combat distortions that leads to tax evasion and harmful tax competition.  This research is intended to analyse the Commission and the General Court’s approach to demonstrate illegal or unlawful State aid through varied and adaptive methodology to tackle emerging complex tax arrangements provisions of Multinational Corporations, notably the Amazon and Engie recent cases. This paper also discusses the identification of potential conflict of laws between the relevant general system of legal rule of the domestic tax legislation and EU Law. Specifically with regards to the determination of whether a tax benefit confers a tax advantage and subsequently if that advantage is deemed selective in nature in a transfer of financial asset undertaking under a certain domestic law. The dynamics of potential abuse of law and aid recovery with the general tax principle of Legality will also be explored.

[pt] A acirrada competição em um mercado globalizado tornou de extrema importância que as empresas adquiram vantagens competitivas para conseguirem conquistar a preferência dos consumidores. Uma das formas de se obter tal vantagem em relação aos concorrentes é através da diferenciação. Para isso, as organizações devem se empenhar nas suas atividades de inovação. Contudo, gerar inovação é uma tarefa árdua para ser feita de forma isolada e por isso, algumas empresas têm se organizado em clusters (no Brasil conhecido como arranjos produtivos locais – APL) para facilitar a busca por inovação, produtividade e melhores resultados financeiros. Nessa perspectiva, o objetivo desta pesquisa é comparar a produtividade e o desempenho da inovação de produtos, de empresas brasileiras inseridas ou não em clusters, considerando as estratégias de P&D interno e externo implementadas. Através de uma equação de modelos estruturais, usando a técnica de multigrupo, pôde-se chegar a resultados que suportam um impacto positivo do P&D externo e interno no desempenho de inovação, além de suportar a hipótese de que desempenho de inovação, independente de estar ou não inserida em um cluster, impacta positivamente na produtividade das empresas. Concluiu-se, de acordo com os resultados, o aumento da intensidade de P&D tanto interno como externo são fundamentais para se aumentar o desempenho de inovação da firma. Este por sua vez, quanto maior for, maior será a produtividade da firma. Por outro lado o efeito moderador da capacidade absortiva mostrou-se benéfico apenas para empresas inseridas em cluster. / [en] Fierce competition in a globalized market has made it extremely important for companies to acquire competitive advantages in order to achieve consumer preference. One of the ways to obtain such an advantage in relation to competitors is through differentiation. To this end, organizations must engage in their innovation activities. However, generating innovation is an arduous task to be done in isolation and for this reason some companies have organized themselves into clusters (in Brazil known as local productive arrangements - APL) to facilitate the search for innovation, productivity and better financial results. In this perspective, the objective of this research is to compare the productivity and performance of product innovation, of Brazilian companies inserted or not in clusters, considering the implemented internal and external R&D strategies. Through an Structural Equation Modelling, using the multigroup technique, it was possible to obtain results that support the positive effect of internal and external R&D in the innovation performance, in addition to supporting the hypothesis that innovation performance, regardless of whether or not inserted in a cluster, positively impacts the productivity of companies. It was concluded, according to the results, the increase in the intensity of R&D, both internal and external, are fundamental to increase the firm s innovation performance. This in turn, the higher it is, the greater the productivity of the firm. On the other hand, the moderating effect of absorptive capacity proved beneficial only for companies in a cluster.

In January 2019 the Swedish government created an agreement called “Januariavtalet” as a result of the 2018 election. Part of this agreement includes that they want to introduce market rent in the new-built part of the market. The tenant association Hyresgästföreningen have requested a report on how this reform would affect the Swedish rent market as their 2019 scholarship. The purpose of this report is to examine how this change would affect the property owners. We have interviewed politicians, property owners and a tenant association called Hyresgästföreningen. During the interviews these three groups were asked different questions that were used to analyze how the market works today and how it will be affected by this reform. The questions were based on the report’s problem definition which is: “How was the current rent system motivated as it was created? And what issues was it designed to prevent?” and “In what ways would this reform affect the property owners?”. This report is demarcated to the Stockholm region since each rental market in the country is different and unique for its location. During these interviews it became clear that this reform would not make significant difference for the larger property owners as to how the system works today, neither regarding how much they could produce or how they manage their rental income. Although the property owners did express their opinion that it would be much better to agree on a reform for the system that includes the existing property stock. For the smaller property owners on the other hand it would make a difference regarding how they would dare to invest in new construction of rental apartments. Mostly because of the possibility to make calculations that are much more accurate, since the current system only allows calculations 15 years in advance. What the property owners found most interesting with this reform was that it would hopefully be a step in the direction to implement it on the complete rental system in Sweden including the current system of the existing property stock as well. Due to the fact that the property owners consider the whole rental market to be dysfunctional. The tenant association Hyresgästföreningen opposes this reform since they consider it to make the rental market uncertain for the tenants. It would also diminish the consumer protection, as well as create a generic uncertainty as to how the rental market would develop over time. This projects conclusion is that market rent would not affect the larger property owners due to the current rents already is at a level which could be described as a market rent. Though for the smaller property owners this could be the difference between to build new property or not. / I januari 2019 kom Januariavtalet upp på bordet som ett resultat av det svenska riksdagsvalet hösten 2018. Januariavtalet är ett förslag som väntas träda i kraft juli 2021 om utredningen ger ett positivt resultat. Punkt 44 i detta avtal innebär att man vill införa fri hyressättning på nyproduktion och avskaffa presumtionshyressystemet som man använder sig av i dagsläget. Hyresgästföreningen har efterfrågat en rapport om hur detta kan påverka det svenska hyressystemet som sitt uppsatsstipendium för 2019. Syftet med denna rapport är att undersöka hur denna ändring skulle kunna påverka fastighetsägarna. Vi har intervjuat politiker, fastighetsägare samt Hyresgästföreningen. Olika frågor har ställts till de tre intervjuade grupperna som sedan använts som utgångspunkt till en analys över hur marknadsläget ser ut idag. Hur skulle marknaden kunna ändras i framtiden om detta förslag realiseras? Frågorna ställda till de tre parterna baserades på frågeställningen i denna uppsats, dessa är: “Hur motiverades presumtionshyressystemet inför dess tillblivelse? Vilka var de problem som presumtionshyran ansågs bidra till att lösa?” samt “Vad skulle en eventuell lagändring innebära för hyresfastighetsägare?”. Rapporten har avgränsats till att endast belysa stor-stockholms hyresmarknad för att inte arbetet skulle bli för brett då alla hyresmarknader ute i landet är unika och har olika förutsättningar. Under dessa intervjuer visade det sig att en reform av presumtionshyressystemet inte skulle påverka de större fastighetsägarna speciellt mycket varken i vilken utsträckning man ska bygga eller hur det skulle påverka deras hyresintäkter. Fastighetsägarnas stora missnöje med bruksvärdessystemet kom dock att belysas. För mindre aktörer framgick det dock att detta förslag skulle kunna innebära att man kan våga investera i nyproduktion i en större omfattning än idag. Det går då att göra kalkyler på fastighetens hela livslängd och inte endast de första 15 åren som i nuläget innan fastigheten åker in i bruksvärdessystemet. Det fastighetsägarna ansåg vara bra med att detta förslag införs är dock själva tanken med fri hyressättning, att man i framtiden kommer att ta steget längre och implementera det på hela hyresmarknaden i Sverige. Detta på grund av att man från fastighetsbolagens sida anser hyresmarknaden i dagsläget vara dysfunktionell. Hyresgästföreningen ställer sig mot marknadshyror förslag då de anser att de kommer att resultera i en mindre säker marknad från hyresgästernas sida med lägre konsumentskydd och generell osäkerhet på marknaden då man inte kan få en förutsägbarhet på hur förutsättningarna för hyresgästerna kommer att kunna utvecklas över tiden. Det undersökningen kom fram till var att marknadshyror på nyproduktion inte kommer att förändra marknaden markant i sin helhet. För de större fastighetsägarna kommer detta inte påverka deras marknadssyn på grund av att hyrorna idag redan ligger vid en nivå som kan anses vara marknadshyror. Däremot för mindre aktörer kan detta betyda skillnaden mellan att bygga eller inte.

[pt] Publicado na Alemanha em 1557, o livro de Hans Staden sobre suas viagens à América portuguesa adquiriu vasta circulação pela Europa, com várias traduções. Parte de seu sucesso se atribui ao fato de ser relato sobre região recém incorporada ao conhecimento europeu e por expor o convívio do autor com indígenas praticantes de rituais de antropofagia. Em 1882, o relato de Staden teve sua primeira tradução para o português realizada por Tristão de Alencar Araripe. O membro do IHGB, além da transposição de uma língua para outra, (re) significaria o livro transformando-o em um registro científico capaz de dizer sobre o Brasil nos seus primórdios. O relato terá ainda outras traduções para o português, sendo (re) significado em diferentes momentos e circunstâncias: por Albert Lofgren (membro do IHGSP) em 1900 e pelo literato Monteiro Lobato em 1925, 1927 e 1945. Cada um destes agentes traduziram o livro de Staden com o objetivo de alcançar públicos distintos e dizer, através do relato, sua ideia de história de Brasil e de nação que se pretendia formar. Monteiro Lobato publicou mais de uma vez aquele material, dando a ele uma tradução lobatiana ou uma ordenação literária, adaptando-o ainda para o público infantil, utilizando seus famosos personagens do Sítio do Pica Pau Amarelo como Dona Benta e Narizinho. A partir da localização destas publicações, busquei compreender o porquê deste livro do século XVI assumir um valor emblemático pelos seus diferentes tradutores e, nesse sentido, identificar como cada um atribuiu novas significações ao livro e quais são estas. / [en] Published in Germany in 1557, the book of Hans Staden about his travels to Portuguese America acquired wide circulation in Europe, with several translations. Part of its success is attributed to the fact that reporting on newly incorporated into the European knowledge region and expose the author s association with indigenous practitioners of cannibalism rituals. In 1882, the reporting of Staden had its first translation into Portuguese made by Tristao de Alencar Araripe. The IHGB member, in addition to the transposition from one language to another, (re) mean the book turning it into a scientific record can say about Brazil in its early days. The report also will have other translations into Portuguese, and (re) meaning in different times and circumstances: Albert Lofgren (IHGSP member) in 1900 and the writer Monteiro Lobato in 1925, 1927 and 1945. Each of these agents translated the book Staden in order to reach different audiences and say, through the report, his idea of history of Brazil and nation that was intended to form. Monteiro Lobato published more than once that material, giving him a lobatiana translation or a literary arrangement, adapting it also for children, using his famous characters of the Sitio do Pica Pau Amarelo (literally translated as Yellow Woodpecker Ranch) as Dona Benta and Narizinho. From the location of these publications, I tried to understand why this book of the sixteenth century take on a symbolic value for their different translators and, accordingly, identify how each assigned new meanings to the book and what are these.

Syftet med studien var att utifrån ett omsorgs- och delaktighetsperspektiv analysera bedömningen av barnets bästa i umgängesfrågor, i de fall där en förälder utövat våld mot den andra föräldern. För att besvara vårt syfte har vi använt oss av tre frågeställningar; Vad innebär barnets bästa för de yrkesverksamma som kommer i kontakt med barn som bevittnat våld? Vad innebär bevittnat våld för de yrkesverksamma och hur beaktas detta av de som arbetar med barnen? Hur mycket inflytande anser de yrkesverksamma att barnet ska ges vid processer som rör dem? För att samla in material utfördes sju intervjuer med yrkesverksamma som genom sitt arbete träffar barn som bevittnat våld, samt är mer eller mindre i direkt kontakt med beslut gällande umgänge mellan barn och en våldsutövande förälder. Materialet har sedan analyserats utifrån rådande lagstiftning, tidigare forskning, samt barndomssociologin och delaktighetsstegen. Vi kom i vår studie fram till att de yrkesverksamma fann att barnets bästa var att ha kontakt med båda sina föräldrar. De hade en vid uppfattning om vad begreppet bevittnat våld innefattade, dock togs detta inte till stor hänsyn i det praktiska arbetet. Från vårt resultat gick att urskilja att det är olika faktorer som spelar in i hur mycket ett barn delaktiggörs. / The purpose of the study was that from a caring and participation perspective to analyze the assessment of the best interests of the child regarding visitation matters, in cases where a parent used violence against the other parent. The purpose is broken down into three main questions; What does the best interests of the child mean to the professionals who gets in contact with children who have witnessed violence? What does witnessing violence mean to the professionals and how is this taken into account by those who work with children? How much influence considers the professionals that the child should be given in the processes that affect them? In order to answer our purpose we performed seven interviews with professionals who, through their work meet children who have witnessed violence, and are more or less in direct contact with the decision regarding visitation between children and a violent parent. The material was then analyzed based on current laws, earlier research, as well as childhood sociology and ladder of participation.Our result showed that the professionals found that the child’s best interest was to have contact with both parents. They had a broad idea of what the concept witnessed violence included, but this were not considered in the practical work. Our results also showed that there are different factors that play into how much the child was involved.

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Duplex stainless steel (DSS) that developed in the 1930’s is a type of steel that consists of bothaustenite and ferrite phases in an almost equal proportion. It inherits properties of both ferriticand austenitic stainless steel and so it has good mechanical and corrosion resistance propertiesthat makes it suitable material in different industries with aggressive environment. There aredifferent approaches that used to evaluate the susceptibility of stainless steels to pitting corrosionlike Pitting Resistance Equivalent Number (PREN) and electrochemical methodologies. In thisstudy, focus is on the potentiodynamic (AL 101 5170) and potentiostatic (ASTM G150) testmethods as laboratory evaluations in which standard DSS (2205) is exposed to the differentchloride concentrations 0.1 M and 1 M respectively. In these methods parameters like PittingPotential (Ep) and Critical Pitting Temperature (CPT) can be measured respectively and used topredict the susceptibility of DSS to pitting corrosion. DSS owes its good corrosion resistance tothe oxide film that protects the metal from corrosion. Pitting can be initiated as a result of anyheterogeneities on the metal surface which act as a passive film defect like non-metallicinclusions and intermetallic precipitations such as sigma phase when metal is exposed toaggressive environment and high temperature. The aim of the present work is to make acomparison between two electrochemical methods besides finding how inclusions andmicrostructure can have impact on their results and on pitting corrosion. The results of theexperiment shows that there is a positive linear relation only in longitudinal direction betweenCPT and Ep. Also, among two test methods only ASTM G150 can detect sigma phase existence(<3%). Based on investigations in this experiment, inclusion characteristics such as numberdensity and composition has compatible results in both methods so that samples with big sizeinclusions (>8 μm) have negative effect on corrosion resistance and in terms of composition,samples with nitride inclusions has lower CPT and Ep compared with those with only oxide oroxide/sulfide inclusions. It is also discovered that phase arrangement is not the same in allspecimens that produced by different production methods and samples with finer phases havehigher CPT values in both longitudinal and transvers directions. However, this shape ofmicrostructure only affect the Ep in longitudinal directions but not transvers.

The aim of this study is to develop a deeper understanding of what it means to be an expressive and interactive pianist, and expand those skills in duo performance with a vocalist. The research questions that guides the project are: In which ways can I deepen and enhance my expressive skills as a pianist? In which ways does the arrangement process affect our joint expression in duo performance? How can our interactions in performance become further developed into a shared voice? The structure of the results chapter is organized as I present the process behind searching for answers to each research question. The results, though, have emerged simultaneously, which has made the reflections lead to a deeper understanding of expressiveness and interactiveness.  The main artistic methods have been improvisation and transcription. Improvisation for reflecting on my already possessed knowledge and as a way of interpreting the score.  Transcription to find new ideas and new ways of applying the ideas. Stimulated recall and open coding have been used both as a way of creating arrangements and to analyze the joint expressions and interactions in the musical outcome.  The project emerged in collaboration with Sofie Andersson (2022) as we created arrangements on three songs, recorded them, and analyzed the interactions and joint expressions. The arrangement process, starting by a verbal collaborative interpretation of the lyrics, contributes to our joint expression as we listen-through-Hera (our duo) and how we want Hera to express the intended interpretation. By communicating verbally and non-verbal, we could understand each other's interpretations and find a joint expression. We found that trust is a key to a successful collaboration. The way we interact attentively to each other's voice and impulses, and the way we are part of each other's extended body schema creates our shared voice.

This master dissertation is devoted to the actual problem – the lack of a specific methodology for assessing the efficiency of foreign economic activity (FEA) of industrial enterprises in the financial crisis. Therefore was formulated the main goal – development methodological approaches and tools for assessing activation of foreign economic activity of enterprise. First chapter of this dissertation includes review of examines the concept of foreign economic activity, structure, types and other factors influencing on efficiency. Also was describes the main methods and approaches to evaluating the effectiveness of FEA which are also using by industry. In addition, considers such a phenomenon like the financial crisis, explores the main types and causes, in particular, special attention was paid to the events of 2014. As well was nominated the hypothesis about the positive effect of the financial crisis on the foreign trade export enterprises which is works in raw materials and steel direction. In second Chapter was highlighted and described the object of study (OAO NLMK), in his example was evaluated the efficiency of foreign economic activity by using previously identified metrics. Likewise we study the impact of currency volatility on performance indicator from trade deals in dynamics. In third Chapter was developed the algorithm, including step-by-step instructions for the assessment of the external economic activity of industrial enterprise taking into account influence of external factors. Also was offered options necessary responses to changes in the external environment, it will allow to effectively adapt the FEA under the changes, and to reveal reserves of increase of efficiency. This algorithm is a scientific novelty of this dissertation research. Dissertation research located on 107 pages, which has 18 tables and 19 figures, when writing was used 52 bibliographical sources. / Данная магистерская диссертация посвящена актуальной проблеме – отсутствию определенной методики оценки эффективности внешнеэкономической деятельности (ВЭД) промышленного предприятия в условиях финансового кризиса. В связи с чем сформулирована основная цель ¬– разработка методических подходов и инструментария к оценке активизации ВЭД предприятия. В первой главе данной работы рассмотрены понятия внешнеэкономической деятельности, ее структуры, видов и основных факторов, влияющих на ее эффективность. Так же рассмотрены основные методы и подходы к оценке эффективности ВЭД, так же проанализированы существующие показатели эффективности, которые применяются промышленными предприятиями. Кроме того, рассмотрен такой феномен, как финансовый кризис, исследованы основные виды и причины возникновения, в частности особое внимание уделялось событиям 2014 года. Выдвигается гипотеза о положительном эффекте финансового кризиса на ВЭД предприятий – экспортеров сырья и металлопродукции. Во второй главе выделяется и описывается объект исследования (ПАО НЛМК), на его примере производится оценка эффективности внешнеэкономической деятельности при помощи ранее выявленной системы показателей. Так же в динамике изучается влияние валютной волатильности на показатель эффективности от внешнеторговых сделок. В третей главе разрабатывается алгоритм, включающий пошаговую инструкцию по оценке внешнеэкономической деятельности промышленного предприятия, учитывающий влияние внешних факторов. Так же предложены варианты необходимых мер реагирования на изменения внешней среды, данный подход позволит эффективно адаптировать ВЭД под изменения, а так же выявлять резервы повышения эффективности. Алгоритм представляет собой научную новизну данного диссертационного исследования. Диссертационное исследование находится на 107 страницах, на которых размещены 18 таблиц и 19 рисунков, при написании было использовано 52 библиографических источника.