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The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. In Lexel, the Court of Justice of the European Union struck down the Swedish targeted interest dedu
Homelessness is a major concern in todays society. Nevertheless, the place of the church S:ta Clara in Stockholm, Sweden, has an individual will to diminish homeless individuals and improve their standard of living. The purpose of this bachelor’s thesis is to investigate the place and space of S:ta Clara. It’s about the everyday life of homeless individuals who socialize and could obtain security
From all the wild berries that grow in Sweden only 2-5% is utilized (RISE, 2022). The United Nation has 17 goals for sustainable development, and many of those goals are related to sustainable food production (United Nations, 2022). A sustainable food product should have low environmental impact, social equity, and economic viability, while still containing essential nutrients (Woodhouse et al, 20
The present thesis aims to describe the role of resilience in recovering from a systemic shock in peripheral regions. To do so literature review and a theoretical framework is assessed, for then taking into consideration an empirical case. Such an empirical case leads the thesis in confirming the important role of resilience on a firm-level (in this case trough the creation of technological novelt
There is a need for a complement to caregivers’ mobile phones in home health care. Mobile phones disrupt patient contact because caregivers often need to look down at their phone’s screen and they increase the risk of infection because phones’ screens often have bacteria, viruses and infectious fungi on them. They also disrupt caregivers’ ability to use both hands to deliver care to their patients
Den socioekonomiska segregationen har fått konsekvenser för både individen och samhället i form av bristande integration och näringsliv, ökad otrygghet och ojämlika förutsättningar för individer att göra val som styr deras livskvalitet. Segregationens konsekvenser kan anses vara extra påtagliga i Sveriges utsatta områden. Tidigare forskning pekar på att ungdomar som begår brott kommer från ostabil
I Sverige råder kompetensbrist inom IT-branschen enligt IT & Telekomföretagen. Relaterat till detta är att utvecklingen inom IT går så snabbt att utbildningarna inte hinner anpassas. Som svar har alternativa utbildningsvägar till högskola och universitet uppkommit. Parallellt har nya riktlinjer för de systemvetenskapliga programmen tagits fram och presenterats i IS2020. Den teoretiska bakgrund
The current trends for most fair-skinned populations are that the incidence of melanoma and non-pigmented skin lesions is growing, and this growing trend will continue for the upcoming years. The emergence of deep learning networks and their promising results in solving real-world healthcare problems and improving diagnostic accuracy opens new possibilities. This thesis consists of the creation o
The migration patterns of newly graduated students have implications for regional development, as the attraction and retention of high-educated individuals is important for the innovation and productivity of the regional labor market. Moreover, imbalances in the migration flows may create or amplify regional discrepancies. The study focuses on the demographic characteristics of the graduates from
Med en ökad efterfrågan på hållbara förpackningslösningar för den ständigt växande FMCG-marknaden, uppenbarar sig fiberbaserade system som ett svar på att fasa ut plast i förpackningar och minska vårt klimatavtryck. Att konstruera en förpackningslösning som till stor del består av kartong kommer med sina utmaningar, som att integrera funktioner i kartongen som polymerer tidigare bidragit till. Då With an increased demand for sustainable packaging solutions for the ever-growing FMCG market, fiber-based systems rise as an answer to phasing out plastics in packages and reducing the humanity’s climate footprint. However, constructing a packaging solution largely consisting of paperboard comes with its challenges, such as integrating functionalities in the anisotropic paperboard that formerly w
Shopping malls are becoming more prevalent throughout the world. They have been identified as having high energy use, which is less explored than other building types. There are 357 shopping centers in Sweden, which has doubled in the last five years. Regardless of national differences in shopping mall tenants' demands, shopping malls always tend to have high lighting loads, high population de
The aim of this study is to look into in what ways the creators on the site OnlyFans can be perceived as either victims or their own agents. This will be done by looking at it from different perspectives such as economy, digitalization and self image. There are four main sources that have been used for our study. These are two dissertations, one documentary from SVT and an interview with a school
Den svenska restaurangbranschen präglas på många sätt av en machokultur. Detta tar sig uttryck genom hierarkiska arbetsorganisationer, tydligt präglade av maskulina ideal med långa och krävande arbetspass och en tuff och stundtals hård jargong med sexistiska inslag (Zampoukos, et al., 2020, s.27-29). Med utgångspunkt i maskulinitetsteori och teorier om hegemonisk maskulinitet är syftet med denna s
We establish the theory of normal families of meromorphic functions taking values in the extended complex plane, which can be regarded as a metric space equipped with the spherical metric. Using the notion of spherical derivatives, we state and prove Marty's theorem on normal families of meromorphic functions. As a result, we deduce the classical Montel's theorem on relatively compact fami
Denna uppsats ämnar undersöka om och i vilken utsträckning blivande mödrar har möjlighet att begära att förlösas med hjälp av kejsarsnitt då det inte föreligger någon medicinsk indikation. Uppsatsen undersöker hur kvinnors begäran om kejsarsnitt hanteras i praktiken av de nationella vårdinrättningarna. Vidare undersöker uppsatsen vilken lagstadgad rätt blivande mödrar har att välja förlossningsmetThis thesis investigates whether and to what extent expectant mothers have the opportunity, to request to be delivered by caesarean section when there is no medical indication. The thesis examines how women’s request for a caesarean section is handled in practice, by the national health care institutions. Furthermore, the thesis examines which statutory right expectant mothers have to choose the m
Med en växande kunskap om hur klimatet påverkas av byggbranschen för både företag och konsument växer också kraven på klimatkompensation och förbättrade åtgärder kring klimatavtrycken som görs. Företag utmanas mer av intressenter i samhället i sitt miljö- och klimatarbete vilket ställer högre krav på alla aktörer inom byggsektorn. Sveriges mål att senast 2045 inte bidra till några nettoutsläpp av With a growing knowledge of how the environment is affected by the construction industry for both companies and consumers, the demands for climate compensation and improved measures regarding the climate footprint that is made are also growing. Companies are more challenged in their environmental and climate work, which places higher demands on all actors in the building sector. Sweden's goal
År 2019 drabbades världen av covid-19, Sverige införde rekommendationer och riktlinjer som påverkade människors vardag. ERP ses som en stor implementation för organisationer där det krävs att slutanvändarna utbildas inom systemet. Trots att utbildning av ERP har en avgörande inverkan på implementationens utfall tenderar organisationer att underskatta utbildningskostnader, vilket får ERP-projekt at
Institutional investors and large investors play a crucial role as a governance mechanism to protect outsiders from excessive rent extraction by insiders. Where institutional investors can serve as a governance mechanism to intervene and discipline management, it also has several drawbacks and imperfections. This thesis investigates the principal-agent problem and empirically investigates how inst
På senare tid har framsteg inom computer vision tillåtit datorer att se och förstå vår omvärld på olika sätt, i realtid. Detta innebär att vi befinner oss i en spännande, utforskande fas när det gäller teknikens applikationer och vad som är möjligt. Advagym, Sonys uppkopplade gymlösning har tillsammans med Sonys R&D Center Lund Laboratory undersökt hur man med hjälp av Internet of Things (IoT)Computer vision is on the cusp of revolutionizing several different markets through its applications. One such market is that of fitness and exercise. Advagym, Sony's connected gym solution is currently employing IoT solutions to track exercises in a gym environment. Together with Sony's R\&D Center Lund Laboratory's computer vision- and machine learning-equipped tracking system -
