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  • Public defence: 2017-01-24 10:15 Auditorium Minus, Uppsala
    Burmeister, Jari
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Burmeister, Jari
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Internprissättning och omkarakterisering: En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen2016Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. The aim has also been to examine if the possibility to recharacterize cross-border transactions under the OECD Guidelines and Final Report is limited by domestic law, i.e. SAC’s case law or the Correction Rule when the Correction Rule is to be applied. The Correction Rule is the Swedish domestic arm’s length principle rule. A central methodological question is the value of OECD’s guidance as a legal source when the correction rule and tax treaties are to be applied, considering e.g. the principle of legality and the Vienna treaty convention and the fact that Sweden is a dualistic State, meaning that implementation of tax treaties into Swedish law by the Swedish congress is required.

    The conclusion is that the OECD’s guidance regarding recharacterization goes beyond the possibility provided for under domestic law. The OECD guidance regarding recharacterization adds something new other than what follows from the Correction Rule. To recharacterize transactions in accordance with OECDs non-binding guidelines, i.e. based on economic substance or that the transaction is irrational, goes according to the study beyond the scope of reasonable interpretations of the Correction Rule. This does not mean that transactions cannot be recharacterized under current Swedish law, but it means that the OECD guidance on recharacterization cannot be used. The legal option available to recharacterize transactions when the Correction Rule is tested is the corresponding review of taxation on the basis of transactions true import made under SAC’s case law. The practices and methodical review to be applied is that for Case law when civil law classification has been crucial in taxation and Economic concepts that do not find any determination in legal rules. Tax treaties cannot extend taxation by recharacterization in the situation that this cannot be done under Swedish domestic law or in the situation that there are no clear answers in domestic law.

    The study also presents comments de lege ferenda regarding the appropriateness of allowing the OECD guidance on recharacterization to form the basis for new legislation in Sweden and the need to review the Correction Rule. It also asks the question if the new guidance is compatible with the arm’s length principle in Article 9 in the OECD Model Convention. Finally, the study also comments the need for OECD to analyze the effects for companies and authorities that transactions, although properly labelled with contract and civil law, they can be recharacterized due to OECDs far reaching new guidance.

  • Public defence: 2017-02-03 09:15 Ång/10132, Häggsalen, Uppsala
    Locht, Inka L. M.
    Uppsala University, Disciplinary Domain of Science and Technology, Physics, Department of Physics and Astronomy, Materials Theory. Radboud University.
    Locht, Inka L. M.
    Uppsala University, Disciplinary Domain of Science and Technology, Physics, Department of Physics and Astronomy, Materials Theory. Radboud University.
    Theoretical methods for the electronic structure and magnetism of strongly correlated materials2017Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    In this work we study the interesting physics of the rare earths, and the microscopic state after ultrafast magnetization dynamics in iron. Moreover, this work covers the development, examination and application of several methods used in solid state physics. The first and the last part are related to strongly correlated electrons. The second part is related to the field of ultrafast magnetization dynamics.

    In the first part we apply density functional theory plus dynamical mean field theory within the Hubbard I approximation to describe the interesting physics of the rare-earth metals. These elements are characterized by the localized nature of the 4f electrons and the itinerant character of the other valence electrons. We calculate a wide range of properties of the rare-earth metals and find a good correspondence with experimental data. We argue that this theory can be the basis of future investigations addressing rare-earth based materials in general.

    In the second part of this thesis we develop a model, based on statistical arguments, to predict the microscopic state after ultrafast magnetization dynamics in iron. We predict that the microscopic state after ultrafast demagnetization is qualitatively different from the state after ultrafast increase of magnetization. This prediction is supported by previously published spectra obtained in magneto-optical experiments. Our model makes it possible to compare the measured data to results that are calculated from microscopic properties. We also investigate the relation between the magnetic asymmetry and the magnetization.

    In the last part of this work we examine several methods of analytic continuation that are used in many-body physics to obtain physical quantities on real energies from either imaginary time or Matsubara frequency data. In particular, we improve the Padé approximant method of analytic continuation. We compare the reliability and performance of this and other methods for both one and two-particle Green's functions. We also investigate the advantages of implementing a method of analytic continuation based on stochastic sampling on a graphics processing unit (GPU).

  • Public defence: 2017-02-03 13:15 Hörsal 2, Ekonomikum, Uppsala
    Jernberg, Signe
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Jernberg, Signe
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    En högskola blir till: Beslutsteoretiska perspektiv på organisatoriskt varande2017Doctoral thesis, monograph (Other academic)
    Abstract [en]

    What defines a Swedish university college? This is the overarching question in this archival study of the development of the Swedish university colleges during the past 35 years. The objective of the study is to explore the binary elements in the overall unitary Swedish university system. Departing from existing macro level research on the university colleges (UCs), this study focuses on one single UC. Development of the UC was conceptualized as a question of decision-making in the UC in interplay with political decisions. The UC was explored by taking an extensive inductive approach starting from the original Garbage Can Model of Organizational Choice, a perspective on organizations that focuses on the temporal order emerging from decisions, rather than enduring orders. Nine decisions situations in the UC were identified as well as four political reforms. The study shows that the concept “streams” from the model are the phenomena occupying organization members mind over time, thus constituting a recurring element although not an enduring order, tying together the temporal orders. The streams are shared between the UC and political decision-making; the two decision-making entities both take part in forming the streams over time. The streams are: (1) the academic discipline; (2) the vocational education; (3) research as a means to enhance the quality of education; and (4) regional relevance. The study proposes the emergence of a fifth stream, the research profile, which is taken to be a unique stream for the UCs in general, that differentiates them from the universities. The analysis shows that the UC continuously adjusts the law to the organizational conditions rather than implements legislation when new, hence offering a perspective on organizational change as a persistent condition inherent in the organizational body rather than definable events. By using the concept stream the study suggests a conceptualization of the political influence on the UC organizational body as well as a conceptualization of how the UC influence political decisions. This conceptualization provides a novel perspective on the relationship between state and the universities. A perspective that can be explored in future research, focusing on mutual adjustments of the streams.

  • Public defence: 2017-02-07 09:00 Häggsalen, Uppsala
    Saarinen, Linn
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Engineering Sciences, Electricity.
    Saarinen, Linn
    Uppsala University, Disciplinary Domain of Science and Technology, Technology, Department of Engineering Sciences, Electricity.
    The Frequency of the Frequency: On Hydropower and Grid Frequency Control2017Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Variations in the electricity consumption and production connected to the power system have to be balanced by active control. Hydropower is the most important balancing resource in the Nordic system, and will become even more important as the share of variable renewable energy sources increases. This thesis concerns balancing of active power, especially the real-time balancing called frequency control. The thesis starts in a description of the situation today, setting up models for the behaviour of hydropower units and the power system relevant to frequency control, and comparing the models with experiments on several hydropower units and on the response of the Nordic grid. It is found that backlash in the regulating mechanisms in hydropower units have a strong impact on the quality of the delivered frequency control. Then, an analysis of what can be done right now to improve frequency control and decrease its costs is made, discussing governor tuning, filters and strategies for allocation of frequency control reserves. The results show that grid frequency quality could be improved considerably by retuning of hydropower governors. However, clear technical requirements and incentives for good frequency control performance are needed. The last part of the thesis concerns the impact from increased electricity production from variable renewable energy sources. The induced balancing need in terms of energy storage volume and balancing power is quantified, and it is found that with large shares of wind power in the system, the energy storage need over the intra-week time horizon is drastically increased. Reduced system inertia due to higher shares of inverter connected production is identified as a problem for the frequency control of the system. A new, linear synthetic inertia concept is suggested to replace the lost inertia and damping. It is shown that continuously active, linear synthetic inertia can improve the frequency quality in normal operation and decrease wear and tear of hydropower units delivering frequency control.

  • Public defence: 2017-02-09 10:15 Hörsal 2, Ekonomikum, Uppsala
    Frank, Jon
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Frank, Jon
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Essays on Corporate Finance and Asset Pricing2017Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Essay 1 (with Mattias Hamberg): We study the performance of family firms with large controlling owners using unique hand-collected Swedish data; and consistent with previous studies, we find that founding family firms perform significantly better than other firms. The data allows us to also identify firms with long term non-founding owners (LTNFOs). Because of their long term involvement these owners have similar monitoring abilities. We also find that they use control enhancing mechanisms to a similar extent. However, firms dominated by LTNFOs perform considerably worse. Founders are somewhat more involved in operations and the involvement has a positive association with operating performance. For firms with LTNFOs, the involvement effect is none or negative. The analysis shows that ownership is more important than involvement: The effect is positive for founding family firms, and negative for firms with LTNFOs. In sum, the results challenge the claim that information-advantages and superior monitoring abilities lead to the excess performance of founding family firms.

  • Public defence: 2017-02-10 10:00 Zootissalen, Uppsala
    McFarlane, S. Eryn
    Uppsala University, Disciplinary Domain of Science and Technology, Biology, Department of Ecology and Genetics, Animal ecology.
    McFarlane, S. Eryn
    Uppsala University, Disciplinary Domain of Science and Technology, Biology, Department of Ecology and Genetics, Animal ecology.
    Speciation and Metabolic rate: Insights from an avian hybrid zone2017Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The role of divergent climate adaptation in speciation has received surprisingly little scientific attention. My dissertation research focused on how resting metabolic rate (RMR) relates to the build up of prezygotic and postzygotic isolation in a natural Ficedula flycatcher hybrid zone. RMR is the amount of energy an organism needs to run its internal organs. Since RMR is related to life history traits and thermoregulation in other systems, it is likely to affect speciation processes at secondary contact. I found that adult collared flycatchers displace pied flycatchers into increasingly poor habitats (Paper I). Pied nestlings exhibit lower RMR in poor environments (Paper II), which may promote regional coexistence and habitat isolation by making it possible for pied flycatchers to escape competition from collared flycatchers and reduce the risk of hybridization by breeding in the poorer habitats. Further, I found that while collared flycatcher nestling RMR was not environmentally-dependent (Paper II, Paper III), those collared flycatcher nestlings that had a lower RMR in poor environments tended to have higher condition (Paper III). Further, RMR was genetically linked to a sexual ornament in collared males that has previously been shown to be beneficial in poor environments. Lastly, I found that by seven days old, nestlings increase their metabolic rate when listening to song, indicating that they are listening, and by 9 days they can discriminate between songs (Paper IV). Taken together, RMR could affect pre-zygotic isolation via correlations with life history strategies, song and sexual ornaments. RMR is also related to post zygotic isolation in Ficedula flycatchers. I found that flycatcher hybrids tended to have a higher RMR than the parental species (Paper V), and that there were many differentially expressed genes in energetically expensive organs in hybrids that were related to metabolic function (Paper VI). Thus, metabolic dysfunction, possibly caused by genetic incompatibilities, in Ficedula flycatcher hybrids could be a factor leading to infertility and postzygotic isolation between the parental species. Overall, I find that RMR could be a general physiological trait that affects both pre- and postzygotic isolation in hybridizing species at secondary contact, and ought to be more thoroughly considered in speciation research. 

  • Public defence: 2017-02-10 10:15 Häggsalen, Uppsala
    Yang, Wenxing
    Uppsala University, Disciplinary Domain of Science and Technology, Chemistry, Department of Chemistry - Ångström, Physical Chemistry.
    Yang, Wenxing
    Uppsala University, Disciplinary Domain of Science and Technology, Chemistry, Department of Chemistry - Ångström, Physical Chemistry.
    Exploring Electronic Processes at the Mesoporous TiO2/Dye/Electrolyte Interface2017Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Dye sensitized solar cells (DSSCs) are an attractive way to convert light into electricity. Its development requires a detailed understanding and kinetic optimization of various electronic processes, especially those occurring at the mesoporous TiO2/dye/electrolyte interface. This dissertation work is focused on the exploration of the various electronic processes at the sensitized-electrode/electrolyte interface by using various electrochemical and photochemical methods.

    Firstly, an alternative redox couple—TEMPO/TEMPO·+ with a relatively high positive redox potential—is explored, aiming to reduce the energy loss during the dye regeneration process. Despite the fast dye regeneration, the charge recombination between the electrons in the conduction band of mesoporous TiO2 and the oxidized redox species is found to be the limiting factor of the device. Further, a more efficient tandem-electrolyte system is developed, leading to DSSCs with the power conversion efficiency of 10.5 % and 11.7 % at 1 sun and 0.5-sun illumination, respectively. An electron-transfer cascade process during dye regeneration by the redox mediators is discovered to be beneficial. Further stability studies on the device suggest the crucial role of TiO2/dye/electrolyte interfaces in the long-term stability of cobalt bipyridyl electrolyte-based DSSCs.

    On the fundamental level, the local electric field and Stark effects at the TiO2/dye/electrolyte interface are investigated in various aspects—including the charge compensation mechanism, the factors affecting the electric field strength, as well as its impact on charge transfer kinetics. These results give further insights about the TiO2/dye/electrolyte interface, and contribute to the further development and understanding of DSSCs.

  • Public defence: 2017-02-10 10:15 Room 2446, Uppsala
    Almquist, Martin
    Uppsala University, Disciplinary Domain of Science and Technology, Mathematics and Computer Science, Department of Information Technology, Division of Scientific Computing.
    Almquist, Martin
    Uppsala University, Disciplinary Domain of Science and Technology, Mathematics and Computer Science, Department of Information Technology, Division of Scientific Computing.
    Efficient Simulation of Wave Phenomena2017Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Wave phenomena appear in many fields of science such as acoustics, geophysics, and quantum mechanics. They can often be described by partial differential equations (PDEs). As PDEs typically are too difficult to solve by hand, the only option is to compute approximate solutions by implementing numerical methods on computers. Ideally, the numerical methods should produce accurate solutions at low computational cost. For wave propagation problems, high-order finite difference methods are known to be computationally cheap, but historically it has been difficult to construct stable methods. Thus, they have not been guaranteed to produce reasonable results.

    In this thesis we consider finite difference methods on summation-by-parts (SBP) form. To impose boundary and interface conditions we use the simultaneous approximation term (SAT) method. The SBP-SAT technique is designed such that the numerical solution mimics the energy estimates satisfied by the true solution. Hence, SBP-SAT schemes are energy-stable by construction and guaranteed to converge to the true solution of well-posed linear PDE. The SBP-SAT framework provides a means to derive high-order methods without jeopardizing stability. Thus, they overcome most of the drawbacks historically associated with finite difference methods.

    This thesis consists of three parts. The first part is devoted to improving existing SBP-SAT methods. In Papers I and II, we derive schemes with improved accuracy compared to standard schemes. In Paper III, we present an embedded boundary method that makes it easier to cope with complex geometries. The second part of the thesis shows how to apply the SBP-SAT method to wave propagation problems in acoustics (Paper IV) and quantum mechanics (Papers V and VI). The third part of the thesis, consisting of Paper VII, presents an efficient, fully explicit time-integration scheme well suited for locally refined meshes.