Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. However, since the ATAD is in force. Due to the coming deadline to in

Development organizations work within a complex system where they have to show their expertise and ensure that their interventions have a positive impact, while simultaneously prioritize different accountabilities to both their patrons, clients and themselves. This case study of the Danish Red Cross Youth is focused on their participatory youth-leadership project in rural Zimbabwe; particularly th

The aim of this study was to examine the experiences of social workers working with unaccompanied refugee minors during the autumn of 2015, commonly referred to as the “refugee crisis”. During this period, Sweden received approximately 156 400 refugees, putting Sweden’s social infrastructure under enormous pressure. As a result of the stressful working conditions, a large amount of social workers

Kaffeodlaren står inför att hantera den förödande svampsjukdomen ”Kaffebladrost” som förhindrar bladens förmåga att ta upp solljus och kan innebära att upp till 50 % av skörden förloras. Speciellt i tider där kaffepriset sjunker har lett till en sämre hantering av odlingarna vilket främjat spridningen av sjukdomen. Den lägre prissättningen har även lätt till att odlare inte är lika motiverade att Coffee leaf rust (Hemileia vastatrix) is a patogen currently threatening sustainable coffee production all across the world where coffee is grown. Yield losses can reach up to 50 % of the production in Brazil and primarily affect regions at low altitude. Costs associated with the rust has been estimated to 616 million USD from 2012-2014 in Central America. Thus, the purpose of this study was to ev

In this thesis, we use Bloomberg data to compute a metric developed by Bhattacharya & Galpin (2011) to examine the popularity of value-weighting on the Swedish stock exchange. After analyzing our data, we reach three conclusions in documenting that: (1) Value- weighting is becoming more popular over time. (2) Value-weighting is more popular on the OMXS30 than on the market as a whole (the OMXS

In this paper, I study the legal works behind the two-year experiment with basic income in Finland from the first of January 2017. With a neo-Marxists feministic theoretical framework based on the work of the political scientist Kathi Weeks and the concept postwork politics; I aim to see if the experiment with basic income in Finland could be a part of a larger feministic project. By using the new

I dag finns det ingen läkemedelsrening i svenska reningsverk, eftersom det för närvarande inte finns några regler för avloppsrening av läkemedelsrester i Sverige, vilket resulterar i höga halter av läkemedelsrester i miljön. Naturvårdsverket drog, i en nyligen publicerad rapport, slutsatsen att det finns behov av avancerad behandling av läkemedel i avloppsvatten. En av de mest lovande läkemedelsreToday, waste water treatment plants do not remove pharmaceutical residues from the water (as there are currently no regulations for wastewater treatment in regards to pharmaceuticals residues in Sweden) resulting in a high concentration of pharmaceuticals reaching the environment. The Swedish environmental protection agency have recently concluded that there is a need for advanced treatment of pha

Denna uppsats undersöker om och i vilken utsträckning mobila betaltjänster påverkar ekonomisk tillväxt. Med grund i tidigare forskning finns stöd för att spridning av mobila betaltjänster har en positiv påverkan på ekonomisk tillväxt, men en lämplig tillväxtmodell saknas. Uppsatsens frågeställning är: Har en ökad spridning av mobila betaltjänster en påverkan på ett lands långsiktiga ekonomiska til

In collaboration with Wallåkra stenkärlsfabrik, the possibility of making a factory building (dating from 1864) more energy efficient has been investigated. The aim was to seek practical solutions that could be applied to a historical building without compromising its external appearance. A series of solutions, such as internally improving the building envelope and options for renewable heating an

Denna studie tar utgångspunkt i hur småbarnsföräldrar delar upp hushållsarbetet. Statistik och tidigare forskning visar att i traditionella småbarnsfamiljer är det oftast kvinnan som tar huvudansvaret för hushållsarbete och lägger ned mest tid på det. Även par som tidigare levt jämställt får oftast en mer ojämställd uppdelning av hushållsarbetet efter att de har fått barn. Frågeställningen för det

En bättre process för mindre miljöpåverkan ​ Människors miljöpåverkan har genom historien varit stor, men de senaste åren har miljömedvetenhet bland allmänheten och företagen ökat. Processer för att rena utsläpp har blivit allt viktigare och har en given plats i dagens fabriker. I denna artikel har en sådan process utvärderats och förbättrats. För människor, djur och natur är vatten livsviktigt,Stora Enso Nymölla Mill is an integrated pulp and paper mill located in south Sweden near the Baltic Sea. The mill uses ultrafiltration (UF) to remove compounds with a high chemical oxygen demand (COD) from the bleach plant effluent. UF is a separation technology using membranes. There is no phase change during the separation, which makes UF less energy demanding than other separation processes. U

Personlig integritet på internet har många olika definitioner och definieras ofta som “den enskildes rätt att kontrollera vem som kan få tillgång till dennes privata information”. Undersökningar visar att användandet av internet och sociala medier ökar varje år, något som bidrar till att även riskerna för minskad säkerhet blir fler. Genom en enkätundersökning där internetanvändare i åldern 16-25 å

In this paper, we investigate the long-term post-event stock return performance of companies operating in the IT sector and listed on NASDAQ Stockholm by using 78 mergers and acquisitions deals performed in the 2009 – 2013 period. We apply the event study methodology, focusing on the buy-and-hold abnormal returns approach. Stock return performance is analyzed in comparison to the Swedish general m

The Swedish lay judge system is constantly subject for debate. Recent cases of bias among lay judges at criminal trials as well as the Sweden Democrats' entry into the parliament in 2010, which gave them an increased number of mandate among the lay judges, characterizes the debate to a large extent. The following study is based on the debate and whether the lay judge system maintains its origi

Moderna elektronikprylar så som mobiltelefoner, datorer och surfplattor innehåller flera integrerade kretsar vars uppgifter varierar. En dator har till exempel en viss integrerad krets, kallad processor, vars uppgift är att uföra beräkningar och att driva operativsystemet. Samma dator innehåller även ytterliggare integrerade kretsar vars uppgifter kan vara att behandla grafik, ljud och trådlös komIn this thesis, InGaAs fins with vertical sidewalls consisting of {110} facets were epitaxially grown on InP(111)B substrates using metalorganic vapor phase epitaxy. A lithography patterned hydrogen silsesquixane growth mask was used to promote the formation of vertical {110} facets during the growth. The relative growth rate of the {111B} and {110} facets was controlled by the input V/III ratio i

Kassarna sprids med vinden, informationen ligger i lä Vad får dig att återanvända en plastpåse, eller att avstå helt och hållet? Enligt nya krav måste matbutiken, klädesbutiken - ja till och med den lokala pizzerian - berätta för dig varför plastpåsarna är dåliga för miljön. Allt i syftet att få dig att tänka en extra gång innan du tackar ja till en plastpåse. Om några år är det tänkt att ja tackPlastic carrier bags are one of the most frequently littered objects. They tend to accumulate in the oceans, posing a threat to marine organisms and birds which mistake them for food. To tackle this environmental issue, the EU has decided to reduce the consumption of plastic carrier bags through an amending directive. The directive is regulated through the Swedish regulation regarding plastic carr

Many scholars agree that current fast fashion system is highly unsustainable and causes many environmental and social challenges worldwide. Given this, the main aim of this thesis is to explore the concept of slow fashion and understand its potential benefits, contributing to sustainability within the current fashion system. On one hand, slow fashion represents an alternative production and consum

Purpose This study aims at examining how experiential brand stimuli on Instagram impact consumers’ perception of self-discrepancy in terms of life-achievements and hedonic well-being. Methodology With an experimental design, this study applies a quantitative research method that is deductive by nature, whereby the data was collected through an online questionnaire that enabled the analysis of t

The use of cloud computing is increasing in many different areas, and one of these areas is education. As using cloud in education becomes standard in many schools, some ethical concern regarding student information arises. This thesis aims to identify the issues that Swedish schools in the region of Skåne are facing regarding the use of cloud computing. This is achieved by creating a theoretical