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I en tid då verkningarna av den tredje industriella revolutionens utveckling av informationsteknologi utmanar vårt beskattningssystem har den fjärde industriella revolutionen redan inletts. Parallellt med de svårigheter som följer av att försöka fastställa var en digital närvaro ska beskattas står vi inför en samhällsomdanande strukturomvandling, där ökad automatisering pådriven av artificiell int

Syftet med denna rapport är att belysa potentialen i offentlig upphandling, för att främja ett mer inkluderande och jämställt näringsliv, genom att stärka kvinnors företagande i Sverige. Offentlig upphandling är ett betydande verktyg för den offentliga sektorn, inte bara för att anskaffa varor, tjänster och entreprenader, utan också som ett potentiellt styrmedel för att uppnå samhällspolitiska mål

This paper concerns the development of thin films from lignocellulosic biopolymers using deep eutectic solvents (DES). The primary objective is to modify the lignin component and alter material properties, through inclusion of ethylene glycol in a previously proven choline chloride based DES. Additionally, citric acid-based systems are investigated as a greener alternative to more conventional DES

"Gabriel Karlssons utställning Kvarnämne förhåller sig till kvarnens malande som en bild för tanken och materialens ständiga förändring. Att utställningen visas i ett av rummen på Arnstedt Östra Karup som är en gammal vattendriven kvar och att Karlssons ateljé även den ligger i en gammal industrikvarn har blivit utgångspunkten för projektet. I utställningen visas skulpturer installerade i ett rums

At CHART 2025, Arnstedt Östra Karup will present a collaboration between renowned Swedish artists Peter Frie (b. 1947) and Lars Englund (b. 1933), each with a unique artistic path. Frie will exhibit new paintings, while Englund will showcase one or two of his signature sculptures. Despite their different styles, both artists explore timelessness, where history, present, and future merge. Alongside

I takt med att generativ AI har blivit både bättre och mer lättillgänglighar skriftliga examinationsformer såsom uppsatser och hemtentamenbörjat ifrågasättas. Med stöd i den traditionella synen på generativ AIsom ett otillåtet hjälpmedel, där studenten genom tekniken inte självformulerar de skriftliga inlämningarna som ska bedömas, beklagar siglärarkollegor över hur skrivuppgiften urholkas och ris

As international cross-border tax planning increasingly tests domestic legal frameworks,Sweden has relied on a patchwork of different provisions to combat treaty abuse. Throughthe dynamic interplay between its domestic anti-avoidance rules and international treatyprovisions, Sweden has occasionally deployed its targeted Specific Anti-Avoidance Rules(SAARs) and even discussed the possibility of app

Platsspecifik utomhusskulptur/installation producerad 2025 och visad i Östra Karups Skulpturträdgård.

This study examines how atypical employment conditions influence safety reporting behaviours among commercial European pilots, focusing on the cognitive and systemic factors that shape reporting practices within Safety Management Systems (SMS). Using narrative inquiry, the research identifies how precarious/atypical employment arrangements foster workplace anxiety, misattributed as fear. This misa

I denna avhandling undersöks opinionsundersökningens introduktion i Sverige under mitten av 1900-talet. Fokus ligger på Svenska Gallupinstitutet AB, som 1941 etablerades som landets första opinionsinstitut och som introducerade den urvalsbaserade enkätundersökningen som ett nytt medium genom vilket den allmänna opinionen kunde representeras. De hade i princip monopol på området till 1950-talets miThis thesis examines the introduction and impact of opinion polling in Sweden during the mid-twentieth century, focusing on the activities of the Swedish Gallup Institute (Svenska Gallupinstitutet). Established in 1941 as the country’s first polling organization, the institute introduced sample surveys as a new means of representing public opinion and had a near-monopoly on polling until its decli

This paper provides novel evidence of the impact of temperature fluctuations on retirement behavior and underlying mechanisms, combining 30 years of rich longitudinal survey data with granular daily weather information. Exposureto cold and hot temperatures accelerates transitions into retirement, particularly among individuals unaccustomed to such conditions, and the effects are strongest among vu

In the software industry, the drive to add new features often overshadows the need to improve existing code. Large Language Models (LLMs) offer a new approach to improving codebases at an unprecedented scale through AI-assisted refactoring. However, LLMs come with inherent risks such as braking changes and the introduction of security vulnerabilities. We advocate for encapsulating the interaction

Avoiding absorption in the upper gastrointestinal tract is one of the challengesconsidering targeted colon delivery but not much attention has been paid tomicrobial activity of vector material in saliva and small intestine. The aim of thepresent study was to develop an in vitro prototype model for evaluatingdigestion of encapsulation material by oral bacterial species based on readilyobtainable sa

Maintainable source code is essential for sustainable development. Yet, many studies show that maintainability often receives less attention than it deserves. We argue that requirements engineering can help close this gap by fostering discussions and setting appropriate targets in a responsible manner. In this preliminary work, we explore industry practices related to requirements engineering for

The remarkable advances in AI and Large Language Models (LLMs) have enabled machines to write code, accelerating the growth of software systems. However, the bottleneck in software development is not writing code but understanding it; program understanding is the dominant activity, consuming approximately 70% of developers' time. This implies that improving existing code to make it easier to under

This chapter explores the HBO-produced Polish television series The Border (Wataha, 2014-2019). The series is examined as an example of what can be termed feel-bad Euro-noir. The analysis delves into the complex use of locations, particularly the Bieszczady Mountains, and the depiction of the Polish-Ukrainian border – marking the eastern edge of the European Union. These settings are dissected for

Mobile, near-source measurements are broadly used for determining δ13CH4 of individual methane (CH4) emissions sources. To answer the need for robust and comparable measurement methods, we aim to define the best practices to determine isotopic signatures of CH4 sources from atmospheric measurements, considering instrument accuracy and precision. Using the Keeling and Miller-Tans methods, we verify