Search results

Filter

Filetype

Your search for "*" yielded 530908 hits

Integrating Fire Evacuation into the Building Information Modelling Workflow

Building Information Modelling (BIM) is arising gradually as a useful methodology in the AEC field. One of the many benefits of BIM is coordination between stakeholders from multiple disciplines. However, the field of Fire Safety Engineering (FSE) is relatively lagging by its lack of integration into this digital workflow. This lack of integration increases the efforts needed to evaluate the desig

Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment shou

Statligt knark, en livräddare. - En kvalitativ studie kring patienters upplevelser av- och prioriteringar inom privata substitutionsbehandlingar

Patients under the jurisdiction of the Scania Region of Sweden have since 2014 had the ability to choose their care provider regarding opioid substitution treatment, OST. This ability to choose has come from the advancements of the New Public Management, NPM, within Swedish health care. The goal of which has been to increase the availability of OST, as well as to strengthen the patient's auton

Upplevd rösthälsa i relation till omfattning och upplevelse av social delaktighet hos individer mellan 65 och 80 år

Syfte Syftet med föreliggande studie var att undersökte om det finns en skillnad i upplevd rösthälsa i åldersgrupperna 65-70, 71-75 och 76-80, och ett samband mellan upplevd rösthälsa och omfattning och upplevelse av social delaktighet bland individer mellan 65 och 80 år. Metod En webbenkät avseende upplevd rösthälsa och social delaktighet skapades för allmänt friska deltagare som för närvarande Purpose The aim of this study was to examine whether there was a difference in subjective vocal health in age groups 65-70, 71-75 and 76-80, and an association between subjective vocal health and the extent and experience of social participation among individuals aged 65 to 80 years. Method An online questionnaire regarding subjective vocal health and social participation was distributed to subj

Accounting for Failure

Purpose: The purpose of this study is to identify possible trends over time in the use of verbal Accounts in CEO-letters for firms with negative profit growth. Further, if such trends are found, potential explanations will be explored. Theoretical perspectives: Account theory with an Account typology based on Sandell & Svensson (2016; 2017) Methodology: The sample included firms listed on the

"Skolan blir ibland som en egen värld"- En rättssociologisk normanalys av lärares brottshantering

Studies indicate that crime is a common occurrence in Swedish schools and that schools create their own living law regarding managing crime. This study aims to analyze the approach of the teachers that makes crucial decisions when dealing with crime in school. The goal is to find out how different norm perspectives, that were found to be relevant when conducting the literature review, has affected

Co-Creation of a Destination's Image: An Exploratory Study of User Practices on Instagram

Today, as anyone could generate content independently, content produced by the Destination Marketing Organisation (DMO) and others co-exist on social media. As such, anyone runs the chance of being a tourism promoter and marketer. Whether this is intentional or not, content generated by the DMOs are not the only thing out there inspiring or influencing tourists' choice of destination, or creat

Degenerering - Uppsats om degenereringens innebörd och motverkan

Denna uppsats handlar om degenerering och är ämnad att undersöka vad degenerering innebär och hur man som företag kan förhindra degenerering. I uppsatsen presenteras varumärkes uppkomst, innebörden av degenering och åtgärder innehavaren av ett varumärke kan vidta för att förhindra degenerering. Ett varumärke är något som kan utformas på många olika sätt genom alltifrån tecken till ljud där det vThis thesis is about degeneration of trademarks and is intended to investigate the meaning of degeneration and how you as a company can prevent degeneration. The creation of a trademark, the meaning of degeneration and what the owner of the trademark can do to prevent degeneration is presented during the thesis. A trademark is something that can be designed in several different ways, from words t

Digitised charged-particle discrimination in CsI detector signals

För att förstå atomkärnans struktur är det framgångsrikt att studera exotiska kärnor med ett skevt förhållande mellan antalet protoner och neutroner. Sådana kärnor är dock mycket instabila och således svåra att bilda och analysera. Ett sätt att skapa dem är genom fusion-evaporationsreaktioner, då två kärnor kollideras och därvid sammansmälter. Den nybildade kärnan sönderfaller ögonblickligen genomThis work is aimed at improving the discrimination of protons and α particles in digitised signals from CsI(Tl) scintillators. This has been achieved using pulse-shape discrimination, wherein the shape of the pulses is used to learn which particle is detected. Two primary methods have been implemented and compared, namely, the charge-comparison method where the ratio between the integrals of two d

Pending Case C-694/20 and Occasion to Review the Charter's Scope in the Field of Taxation

This thesis will explore the development and influence of human rights protection in the field of direct taxation. Human rights protection in European Union began with the adoption of the Convention for the protection of human rights and fundamental freedoms, but over time with the adoption of the Charter, it has taken a leading role in the EU taxation area. This most significant change in the EU

Value Creation in (Serial) Acquisitions - The Nordic Evidence

Evidence of value creation for acquiring companies is revealed by a Nordic sample of acquisitions. The sample of 171 acquisitions, involving 130 acquirers, allows for investigating the performance of companies making several acquisitions. Such serial acquirers also generally create value, but to a lower extent and with a negative trend for each additional acquisition. It is found acquirers gain an

Article 20 of the Charter of Fundamental Rights – A Weapon against EU Secondary Law Tax Legislation? – An Assessment in Light of the ECOFIN Pillar 2 Directive Proposal

This thesis investigates general equality concerns regarding the current ECOFIN Pillar 2 Directive proposal from 12th of March 2022. More precisely, the author will analysis, if the Directive proposal infringes Article 20 of the Charter of Fundamental Rights through (1) directly connecting a EUR 750 threshold to its scope of application and (2) excluding specific types of entities from its scope o

The Social Construction of Vulnerable Areas in Sweden: the institutional mechanisms that produce, reproduce and transform urban marginalization

The term “utsatta områden”, understood as socially vulnerable areas, is highly relevant within the Swedish criminal policy discourse where the Swedish Police Authority’s definition of vulnerable areas function as both foundation and support for a variety of political strategies concerning social interventions as well as penal policies. However, the criteria of vulnerable areas have come to be link

Falling between the chairs or too many chairs to fall on? A narrative policy analysis of outdoor recreation in Swedish policymaking

Friluftsliv, Swedish for outdoor recreation, is a relevant concept for sustainable development, yet as a political objective, friluftsliv is struggling to gain a foothold in Swedish public policymaking. To generate knowledge of how friluftsliv is used in policymaking, and to address the growing demand for friluftsliv by the public, I explore visions of friluftsliv as articulated in the Swedish Par

Corporate Tax Abuse on the Business and Human Rights Agenda

Skatteflykt, skatteundandragande och aggressiv skatteplanering av företag underminerar staters förmåga att respektera, skydda och uppfylla mänskliga rättigheter eftersom stater berövas nödvändiga resurser för att förverkliga ekonomiska, sociala och kulturella såväl som medborgerliga och politiska rättigheter. Företags skattebeteenden har tidigare betraktats som en elefant i rummet inom Förenta natCorporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and H

The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the Eur

Do CSR pillars have an effect on credit risk? An empirical comparison between Canadian and Mexican firms

This paper aims to empirically examine the effect, if any, of each Corporate Social Responsibility dimension (i.e., Environmental, Social, and Governance activities) on firms’ credit risk for two countries with a different CSR culture, Canada and Mexico. We used Probability of Default and Credit Default Swaps spread, with 1-year and 5-years maturities, as credit risk proxies for a sample of 287 fi

Återanvändbart HMI-program till staplingsrobot

Uppgiften med examensarbetet är att skapa ett HMI (Human Machine Interface) till en robot som ska stapla lådor på en pall enligt angivet staplingsmönster. Funktionerna som var nödvändiga för att få HMI-programmet att fungera kommer att gås igenom. Även mycket av hur programmet är uppbyggt och hur de olika problemen löstes kommer tas upp. Arbetet undersöker även om programmet skulle kunna göras åte