Filetype
This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107
This thesis investigates how the concept of intersectionality travels from policy to practice through the work of the Swedish International Development Cooperation Agency (Sida). This is done by looking at two parts of the policy process: policy formulation and policy implementation. By using the ‘What’s the Problem Represented to be’ approach to policy analysis, the first part examines how inters
Cruise tourism is the fastest growing segment within the global tourism industry, allowing tourists to visit spectacular coastal destinations all over the world. Due to its pristine fjord landscapes, Norway is a popular cruise destination. Over the past decades, cruise tourism has increased in the country, both in terms of cruise calls and passengers. Yet, cruise tourism is a source of local air p
Outsourcing av IT har under en längre tid använts av verksamheter som en strategi för att fokusera på den egna kärnverksamheten och för att reducera kostnader. Idag är innovation en central faktor inom framgångsrik IT-outsourcing, men dess utrymme tenderar att begränsas eftersom innovation ofta leder till ökade kostnader. Inom IT-outsourcing finns det flera faktorer som har en påverkan på innovati
Thesis purpose: This thesis aims to investigate the broad and well-established phenomenon of impulse buying from a different and unexplored angle. Furthermore, it seeks to explore if players purchase virtual goods on impulse. In addition to this, the purpose of the study is twofold, and it focuses on the examination of certain hedonic motives and if they influence players to purchase on impulse. T
I Aktiebolagslagen finns bestämmelser om tvångslikvidation på grund av kapitalbrist i 25 kap. 13–17 §§ ABL där syftet med bestämmelserna är att sätta upp en gräns för hur långt en förlustbringande verksamhet får fortsättas innan verksamheten måste avbrytas genom likvidation. Kritisk kapitalbrist innebär att bolagets eget kapital understiger hälften av det registrerade aktiekapitalet. Regleringen iThe Swedish Companies Act contains provisions on compulsory liquidation due to capital shortage in Chapter 25, sections 13–17 § ABL where the purpose of the regulations is to set a limit on how far a loss-making activity may be continued before the business must be interrupted by liquidation. Critical capital shortage means that the company's equity is less than half of the registered share ca
In order to enable an effective and efficient adoption of radical innovations in networks, science-based organizations should be aware of the challenges and resistance they may face within their network relationships, resulting from the interconnected structure of high-tech networks as well as the uncertain nature of their radical innovations. By analyzing how nuances of relationship quality influ
Water management tackles complexities within the interconnected social, political, economic and ecological systems across scales, while aiming to meet the needs of multiple stakeholders dependent on water. Many tensions and unsolved issues persist in water management regarding socio-political power structures, spatial scale, and relations between stakeholders who have different perceptions on prob
This paper analyzes house prices for a panel of 19 countries over a period of 21 years using broad categories of macroeconomic variables in order to detect possible bubble effects. The sample is divided into two sub-samples, one with normal credit conditions and one with abnormal credit conditions. “Normal” credit conditions are defined by the percentage of securitized mortgages in each country. T
Since April 2017, legislation fining people in ‘encampments’ in public spaces was enacted in Copenhagen. This regulation was tightened by July 2018 be-coming an effective ban, where the subject of the fine was expelled from the administrative limits of the municipality. The measure comes as an ineffective way to deal with homelessness as it does not address the conditions that lead to it, working
Neurodegenerative diseases such as Parkinson’s can be treated with stem-cell derived specialized neurons. In order to achieve precise directed neural differentiation in vitro we need to understand the gene regulatory mechanisms behind in vivo neural tube patterning. We implement a 3D computational model of brain patterning to simulate this process. The mathematical model is set up by unifying two e
Thesis purpose: The purpose of this paper is to investigate the antecedents of brand transparency and test their impact on the customers’ perception of transparency within the apparel industry. More specifically, the study has two objectives firstly, to identify the antecedents of consumers’ perception of brand transparency, and secondly, to empirically test the identified antecedents and their im
Each year around 3.9 million girls around the world are victims to female genital mutilation/cutting. This custom is often a consequence of traditional, social and cultural norms within a society. In Sweden, female genital mutilation/cutting is illegal and punishable by law, and professionals have obligations to report if there is suspicion that a girl either is, or is at risk of being genitally m
Bakgrund: Postoperativt delirium är en komplikation till kirurgi och anestesi som leder till ökad mortalitet, lidande och ökade sjukhuskostnader. Preoperativa riskfaktorer är väl undersökta men peroperativa riskfaktorer, som anestesisjuksköterskan skulle kunna påverka, är mindre väl beforskade. Syfte: Syftet med denna systematiska litteraturstudie var att belysa evidensen om peroperativa riskfakto
The aim of this study was to examine how school counselors work with honor-related problems among students. The study is based on five qualitative interviews with seven school counselors. The analysis was based on two theories: the theory of the world as a social construction, and the theory of intersection.The interviews were analysed with a thematic analysis method. The result show that honor-re
Researchers have examined how teachers come to make sense of language policies in their practice. These studies explored the relationship between language policies and teacher agency in various contexts. The aim of the study was to explore English upper secondary school teachers’ agency in Sweden, since the Swedish educational language policy expects English teachers to include various functions t
Rapporten syftar att utvärdera brandskyddet vid Ekbackens vårdboende i Linköping. Den brandtekniska riskvärderingen är av intresse för anläggningen då de boende på Ekbacken inte kan förväntas utrymma själva. Verksamhetsklassen för boendet utgörs av Vk5B. I bottenplan finns lokaler som utgör serviceutrymmen för verksamheten. Objektet som uppfördes under början av 1970-talet består av tre huskroppar
How should we deal with city planning in a world that is rapidly turning urban, without destroying valuable nature assets along the way? The last decades are proof that the system we are using today is not up to the challenge. Therefore this thesis is showing a new approach to how comprehensive city planning can grow from nature based values and a deeper understanding of a city’s foundation. Toda
Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. The concept of chain transactions has been implemented by the CJEU through its case law (
