During uncertain periods, regulators have been known to restrict the ability to short sell in markets. The stated reason is to help calm the markets and to reduce the volatility. The purpose of this paper is to examine if this stated goal was achieved by the regulators during the Eurozone crisis and the Covid-19 Pandemic, as well as comparing the impact on volatility for these two periods. This is

The exemptions in the public interest in Article 132 of the VAT directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another. In deciding whether a good or service is exempt the case law of the CJEU has established two main principles, the principle of fiscal neutrality and the principle of st

Forskningsfråga: Vad har aktörer i en koordinerad marknadsekonomi för syn på revisionsplikten och hur ser sambandet ut mellan synen och deras förtroende för revisorskåren? Syfte: Syftet är att studera aktörers inställning till revisionsplikten för små aktiebolag i KME:n Sverige och undersöka det eventuella sambandet mellan inställningen och förtroende. Metod: Uppsatsen är en fallstudie av SverigResearch question: What view do the actors in a coordinated market economy have of audit obligation and how is it related to their trust in the audit profession? Purpose: The purpose is to study actors' attitudes to the audit obligation for small companies in the KME Sweden, and to examine the possible connection between the attitude and trust. Methodology: The essay is a case study of Swede

G protein-coupled receptors are the biggest family of membrane bound receptor in the human genome, they are also target for many drugs due to their accessible location in the cell membrane. We have characterized the G protein recruitment of the succinate receptor 1 (SUCNR1/GPR91). GPR91 was deorphanized in 2004 and already then it was suggested that GPR91 could couple to the Gi-family and the Gq-f

Trenden av ökad internationell handel har resulterat i att skattskyldiga blivit allt mer beroende av dubbelbeskattningsavtal. Existensen av dessa har på senare år blivit hotad, eftersom domstolar underlåtit tillämpningen av avtal till fördel för intern rätt, internationellt benämnt tax treaty override. I Sverige har sådan override skett genom Högsta förvaltningsdomstolens praxis. Uppsatsens syfte With the growing global trade, the demand for tax treaties has risen. The existence of such treaties has however lately been threatened due to courts applying domestic law in favor of tax treaties, more commonly known as “tax treaty override”. The Swedish Supreme Administrative Court has been guilty of treaty override in its case law. The aim of this thesis is therefore to determine applicable law

What is politics? What is art? And how are we to comprehend their interrelation? The aim of this thesis is to examine how the power of transformative and creative action of art can operate to disrupt forms of domination. The study takes off in the debate that emerged in the wake of Moderna Museet’s rejection of the artwork “Profeten Muhammed som rondellhund”. Through Laclau and Mouffe’s discourse

In this multi-case study, the question is examined as follows: How do Swedish municipalities work with public health through social investments? The motivation for the question is that in accordance with previous research, political instruments regarding social investment seem to be underdeveloped. The work is based on two theoretical frameworks, policy-making theory, and political instrument theo

Preschool teachers in Sweden are in a unique position to detect child abuse, which they subsequently are obliged to report to social services, according to Swedish law. However, previous research has shown significant underreporting amongst Swedish preschool teachers. Thus, the aim of this study was firstly to explore preschool teachers’ views on reporting child abuse and secondly to identify the

This essay aims to investigate how the understanding and undertakings of corporate social responsibility is recognized and prioritized in the Swedish business community. By utilizing two measurements of corporate sustainability, this study presents a current situation analysis of how Swedish companies relate to the concept. The ambition is to identify if, and in that case how, the sustainability w

This thesis analyzes how the German news media depicted the terrorist attack in Hanau, which killed 10 people on 19th February 2020. This is done by conducting a thematic analysis in two major German newspapers, Süddeutsche Zeitung and Frankfurter Allgemeine. The coverage of the attack and the perpetrator is found to be focused on the perpetrator as an individual and centering his alleged mental i

The objective of this thesis is to investigate the students’ experience of using the target language in the classroom and that, by doing so, the obstacles and possible solutions to develop oral skills will be identified. The thesis is largely based on the theories of Foreign Language Classroom Anxiety (FLCA) and Foreign Language Enjoyment (FLE). The hypothesis of this thesis is that both the anxi

Machine learning and artificial neural networks can be used to classify or detect specific sound events in audio signals. Gunshot detection is one use case for such networks and can be used to help law enforcement by alerting officers or triggering camera recordings. However, artificial neural networks with a high performance usually require large amounts of computational power, meaning that they

Objectives: Wildlife in Kenya, much like globally, is under significant pressure. In Kenya alone, there has been a 60 percent decrease in species and the remaining wildlife is faced with habitat loss and climate change, among others. The study of conservation practices - responding to the many challenges underlying the “sixth mass extinction” - has never been more relevant. All the more so is the

For a company to stay relevant in the long term, it is essential to keep up with the latest technology and continuously consider new innovative solutions for improving products and services. The gasketed plate heat exchanger (GPHE) is a mechanical device, and this work attempts to investigate different possibilities for incorporating sensor devices and predictive maintenance systems to improve the

Trots att hinder till GIS-användning varit kända sedan 1990-talet och trots att författare gett förslag på hur hindren bör överkommas existerar fortfarande hinder till GIS-användning inom kommuner. Denna studies syfte är att beskriva hanteringen av organisatoriska och institutionella hinder till GIS-användning hos de samhällsplanerande avdelningarna inom kommuner. Studien influerades av en kvalita

This study emphasizes the significance of social media influencer traits, such as expert, trustworthiness, likeability, and homophily, in determining the legitimacy of social media influencers as a formative construct in Sweden's fashion sector. It successfully instils brand image in customers, which leads to purchase intentions. More decisively, brand image influences the link between the tru

I en intervju med publicisten Ken Tyler så beskrev den amerikanska efterkrigskonstnären och abstraktionisten Helen Frankenthaler uppfinnarskapet som en regellös aktivitet: “Så föds konsten, på det sättet sker genombrott. Bryt mot reglerna eller ignorera dem. Det är vad uppfinnarskap handlar om.” Jämfört med juridikens precisa och noggranna metodik så framstår uppfinnandets skapande metod något anThe U.S. painter Helen Frankenthaler, a behemoth of post-war American abstractionist painting, once described the act of inventing as an activity without rules. ”This is how art is born, how breakthroughs happen. Go against the rules or ignore the rules. That is what invention is about”, she is quoted saying in a 1994 interview with legendary publisher Ken Tyler. In contrast with the precise and

Den religiösa seden att omskära pojkar är mycket omdiskuterad. Den ena gruppen ställer sig bakom föräldrarnas rätt till religionsfrihet, den andra ställer sig bakom pojkars rätt till kroppslig autonomi och religionsfrihet, det vill säga rätten att inte bli omskuren. I denna uppsats kommer dessa intressen att beaktas ur ett EKMR-perspektiv. Europadomstolen har ännu inte prövat ett fall om pojkars rThe religious practice to circumcise boys is widely debated. One group is siding with the parental right to freedom of religion. The other is siding with boys’ right to bodily autonomy and freedom of religion, that is, not to be circumcised. In this thesis, these interests will be considered from the perspective of the ECHR. The ECtHR is yet to try a case regarding boys’ right or lack thereof not

Social work has been the subject for many reformations during the last decades. One change in the execution of meeting the needs of the public – a changed delegation order – decreases the social workers’ right to make decisions, in the social service’s housing unit in a Swedish municipality. The aim of this study was to investigate what this change means for the professionals at this organization,