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The purpose of this thesis is to evaluate the compatibility of the current dominant approach in international taxation for intragroup transactions, based on arm’s length principle, with international agreements on development. In this sense, the thesis aims to explore the viability of formulary apportionment as an alternative that could reduce contradictions between international tax law and devel
This thesis investigates whether firms that hedge, specifically against interest rate, currency, or commodity risks, experience a lower cost of capital compared to non-hedging firms. It further explores the firm-specific conditions under which hedging is most effective in reducing financing costs. We develop a custom Python-based model that integrates regular expressions, Natural Language Processi
The Matsre thesis is about Overtourism in mid sized cities on the case study of Innsbruck and deals with how urban design can cope with overtourism and help mitigate it
This thesis investigates how women are portrayed in U.S. news headlines through the lens of gender bias and sentiment polarity. Using a dataset of over 130,000 headlines from major American news outlets between 2005 and 2021, the study combines a curated dictionary-based approach to detect stereotypical language with transformer-based sentiment analysis to measure tone. Two major societal disrupti
South Korea’s veterinary market has shown strong growth over the recent years. The key drivers of this growth include: Increasing pet ownership, urbanisation and a shifting societal view on pets as family members. This shifted view is what’s called a humanisation of pets. The purpose of this thesis is to analyse and describe the potential market demand for a service offering aimed at supporting ve
Med bakgrund av egna erfarenheter har vi sett att nybörjarstadiet är kritiskt i improvisationsundervisningen samt att det ofta saknats konkreta verktyg för att lära sig att improvisera. Syftet med studien har därför varit att undersöka hur man introducerar improvisation för ovana improvisatörer, samt att identifiera vilka faktorer som underlättar elevens utveckling. Vårt fokus för studien har variFrom personal experience we have observed how critical the beginner stage of learning musical improvisation is to future studies in the subject, and how there seems to be lacking a consistent approach to introduce beginner students to improvisation. This study aims to examine how improvisation is introduced to beginner improvisers as well asidentify which factors facilitate a student’s progression
Purpose: This study aims to explore the path of policy adjustment on enterprise innovation performance in the context of fiscal subsidy rollback in China's NEV industry, focusing on the changes in the dimensions of enterprise R&D inputs and patent outputs and further analyzing the moderating role of enterprise size in the process of policy impact. Methodology: Based on the panel data of
Efficient classification techniques are needed in decentralized environments due to the rapid increase in high-dimensional and semi-structured data in recent years. In this thesis, we investigate the usability of text embeddings for column classification by analyzing semantic distance metrics to detect semantic similarities between different database columns. OpenAI-text-embeddings-3-small model h
Bakgrund: En förlossning är inte endast kvinnans utan faderns också eftersom det är bådas graviditet, familj, en erfarenhet och upplevelse att dela tillsammans. I de flesta länder har fäder inte alltid fått närvara vid förlossningar men med tidens gång har man upptäckt ett stort behov av detta vilket har lett till en ökning. Syfte: Syfte är att belysa fädernas upplevelser och erfarenheter av vagin
Across Europe, post-industrial cities are under increasing pressure to grow sustainably while repairing the spatial and ecological damage of past industrialization. Disused railway yards, brownfields, and fragmented urban voids offer potential for densification-but also pose deep challenges in connectivity, identity, and livability. This project explores how these in-between spaces can be reactiva
The variation in length of antlers in deer (Cervidae) has been attributed predominantly to body sizes and the intensity of sexual selection. However, the diversity in antler morphology goes beyond lengths. Using a time-calibrated phylogeny of Cervidae and a newly collected data of antler lengths and volumes, we investigated the evolution of antler morphology within a multi-variate phylogenetic com
Understanding how sympatric species partition resources is critical for biodiversity conservation, particularly in vulnerable ecosystems. As Arctic ecosystems undergo rapid climate change, understanding how animals use space and select habitats becomes essential for effective conservation planning. Advances in technologies can now provide high-resolution data on species movements and habitat use,
In 2024, the Namibian government announced the culling of wildlife as a drought intervention measure. The consideration of food security in conservation decision-making manifests the tension in international law between a state’s conservation imperatives and human rights law obligations. Consequently, the thesis explores: What can the law do to balance food security imperatives against conservatio
This thesis focuses on the impact of the European Court of Human Rights (ECtHR, the Court) on the legal recognition of same-sex couples in Eastern Europe. It examines how the Court’s current remedial approach influences change in national legislation, policies, and broader social attitudes, in contexts where queer rights remain politically contested and structurally excluded. This study is importa
De flesta betalar nog ränta på ett eller annat sätt, kanske genom ett bolån eller ett kreditkort. Många tror nog att det är banken som sätter räntan, men i själva verket är den resultatet av ett komplext, dynamiskt och slumpmässigt system. Idag finns dessutom ränteprodukter som gör det möjligt att binda räntan flera gånger om året. Dessa produkter handlas så pass sällan, och till så stora belopp, This Master’s Thesis showcases two new time dependent calibration methods for the mean reversion parameter in the one-factor Hull-White model and evaluates their performance by hedging of a Bermudan swaption. The model is calibrated to market-implied swaption volatilities using a time-varying volatility approach. Particular emphasis is placed on a rigorous mathematical derivation of the model and
This thesis aims to create a personalised recommendation system for tourist attractions based on users’ individual preferences. Using a TripAdvisor dataset filtered down to ten European capital cities, two deep learning models are compared: neural collabora- tive filtering and its extended transformer-based architecture. To address the imbalance encountered in the dataset (where ratings of four an
Detta arbete syftar till att redogöra för skillnader i olika sätt att öva in dubbeltunga vid fagottspel, att testa dessa metoder, och att bedöma och reflektera kring vilken av metoderna som är den lämpligaste avseende jämnhet, flexibilitet och lämplighet i förhållande till musikalisk kontext. Metoderna har flera inbördes likheter men också vissa avgörande skillnader. I resultatdelen konstateras atThis work aims to present differences in various ways of learning double-tonguing on the bassoon, to try the presented methods, and to discuss and reflect in order to determine which of the presented methods is the best regarding evenness, flexibility, and suitability in a musical context. All of the methods have some common similarities but also defining differences. The conclusion is that the Ma
Art funds are gaining traction as an alternative asset class, yet investors must often weigh financial returns against ethical objectives such as promoting diversity in the art market. This bachelor’s thesis investigates how these two motives interact by asking: How do ethical and financial drivers shape individual investors’ willingness to allocate capital to art funds? A two-part online survey
This thesis examines how the European Union’s recent development towards binding regulations on Human Rights Due Diligence and Environmental, Social, and Governance (ESG) disclosure, particularly the Corporate Sustainability Due Diligence Directive and Corporate Sustainability Reporting Directive have impact on Chinese companies and China’s regulatory framework. These laws require companies to ide
The rise of manipulated visual content on digital platforms (whether through artificial intelligence, photo editing software, or simple filters) has led to growing concerns around misinformation. This thesis investigates the use of deep learning models, specifically Convolutional Neural Networks (CNNs), to detect fake images. Several architectures derived from pretrained models (in which we added
