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Hur regleras beskattning av begränsat skattskyldiga? - En komparativ studie avseende de nordiska staterna och det arbetsgivarbegrepp som tillämpas i förhållande till skatteavtal.

Skatteverket släppte 2017 en promemoria som föreslog en förändring av arbetsgivarbegreppet. Det har lett till en diskussion om hur beskattning av begränsat skattskyldiga bör regleras och hur nuvarande reglering påverkar den inre arbetsmarknaden i Sverige. Sverige har årligen ett stort antal arbetstagare som undgår beskattning på grund av undantagsregeln i SINK och i det nordiska skatteavtalet. DenIn 2017, the Swedish Tax Agency, Skatteverket, released a memorandum that suggested a change in the employer approach. This has led to a discussion on how taxation of limited taxpayers should be regulated and how the current tax affects the internal labor market in Sweden. Every year, Sweden has a large number of employees who avoid taxation because of the exception rule in SINK and in the Nordic

Optimising IPTG and Lactose Induction of Recombinant Expression with Flow-based Online Analysis

Att kontrollera tillverkningen av proteiner med hjälp av induktorn IPTG är mycket viktigt för såväl industrin som forskare. Med hjälp av automatisk provtagningsutrustning var målet med det här arbetet att kunna minimera användningen av dyra kemikalier och mycket riktigt verkar det gå att minska mängden IPTG i proteinproduktion.The induction of recombinant expression in bioprocesses is associated with high costs, but still suffers from unoptimised standard procedures with high use of IPTG. A flow-based online method for enzymatic analysis of recombinant expression in E. coli could greatly help in mapping induction behaviour, and assembly and programming of a FlowSystem for automatic sampling was done. The process was nev

How to Construct a Narrative Pathway through Climate Chaos

This thesis highlights the importance of narratives for Human experience and its connection to the climate using a methodological and epistemological standpoint of Hermeneutics. Using the categories of economics, the unknown and psychology an argument is laid out for the likelihood of increased future chaos as a result of Climate Change. Then the flood myth is explored with its cultural significan

CEO Narcissism, Divestitures and Shareholder Value - A Study on the Nordic Market

Title: CEO Narcissism, Divestitures, and Shareholder Value: A Study on the Nordic Market Seminar date: 2019-06-03 Course: BUSN79, Degree project in Accounting & Finance, Graduate level, 15 ECTS-credits Authors: Alan Alfat, Christian Erlandsson Advisor: Håkan Jankensgård Keywords: Narcissism, Divestitures, event-study, CAR, BHAR Purpose: This study aims to investigate whether CEO Narcissi

Brazilian Indigenous Peoples’ Rights and Natural Environment Under Threat: Reflections on the Possible Impacts of Far-Right Populism’s Empowerment in Brazil

Indigenous peoples and natural environment in Brazil share a history of subjection to the economic interests of those in power, a condition that tragically resulted in the killing of thousands indigenous individuals and in unprecedent destruction of the Amazon during the military dictatorial regime (1964-1985). Now, as Jair Bolsonaro, who openly praises the dictatorship, is elected as president am

Framgångsfaktorer för ett lyckat samverkansprojekt

En kartläggning av brister inom byggsektorn har utförts av Boverket på uppdrag av regeringen där det har framkommit att det många gånger är bristen på kompetens, resurser och motivation som leder till brister i byggnationen. Boverket menar även att det krävs en välfungerande samverkan mellan aktörer för att få ett lyckat resultat. Där kommer arbetssättet samverkan in som bygger på att den samlade A study of defects in the building sector has been done by the administrative authority Boverket on behalf of the government. In the investigation it appears that the lack of expertise, resources and motivation leads to defects in the building. Boverket argue that it takes a well-functioning collaboration between the participants to achieve successful result. A collaborative project utilizes the g

Transparent eller hemlig? En studie kring gymnasielärares metoder i ensembleundervisning för att undvika återskapande av traditionella könsmönster

Studien undersöker vilka metoder gymnasielärare kan använda i ensemble för att inte återskapa traditionella könsmönster samt hur gymnasielärare upplever att kön kan påverka elever i ensemble. Syftet med studien är att få mer kunskap och metoder kring genus och jämställdhetspedagogik samt att utforska vilka utmaningar ensemblelärare kan uppleva i samband med genus och jämställdhetsarbete och varförThe present study examines teaching methods used by music teachers in ensemble so as not to reproduce traditional gender patterns, as well as how gender might affect students in ensemble. The purpose of this study is to acquire a deeper knowledge and methods in gender equality pedagogy and to explore which challenges ensemble teachers can experience, in relation to gender equality pedagogy. A furt

Varför kämpar ni inte? - En kvantitativ studie om sambanden mellan självskattad social maskning, motivation och samvetsgrannhet inom semi-professionell fotboll.

Studien syftade till att undersöka om det gick att predicera en social maskning bland fotbollsspelare genom samvetsgrannhet, motivation, tid i laget och sportslig status. Social maskning är ett fenomen det forskats brett kring, men forskningen kring social maskning i fotbollssammanhang är begränsad. Begränsningen är särskilt stor på den nivå som undersöktes i denna studie, vilket är semi-professioThe aim of this study was to investigate to what extent it was possible to predict social loafing amongst football players through conscientiousness, motivation, time in team and sports-related status. An extensive amount of previous research has been conducted to investigate social loafing, but research regarding social loafing in the context of football is limited. The limitation is particularly

Married in Spite of The Law: An Ethnographic Study on Early Marriage in Zaatari Refugee Camp

Despite being generally forbidden by the Jordanian Law of Personal Status, early marriage among Syrian refugees in the camp of Zaatari is still common, and according to some sources, its incidence has increased during the past years. This practice in Zaatari is regulated by the Syrian adat, that at the same time coexists with Jordanian law and decision norms advocated by International NGOs; giving

Barnen som ingen vill ta ansvar för: En medieanalys av fyra svenska tidningars framställning av IS-barnen

Till grund för denna studie ligger såväl den pågående livliga samhällsdebatten som den politiska debatt gällande hanteringen av IS-barnen med svensk anknytning . Efter kalifatets fall befinner sig barnen i flyktingläger i nordöstra Syrien. Det är oklart vem som bär ansvaret för dessa individer och regeringen har ett passivt förhållningssätt då de saknar lösning. Syftet med denna studie är att unde

Unaccompanied minors and young adults - Assimilation into the Swedish society

Unaccompanied minors and young adults is a phenomenon that has been a part of Swedish society for a couple of years due to the refugee crisis from the year 2015. What is interesting to explore is how are they assimilating to their new surroundings, and how they are experiencing that process, what kind of impact has this unique situation had on their development. Another important aspect is explori

Simulering av koldioxidavskiljningsprocesser nyttjande 2-amino-2-metyl-propanol

Det talas allt oftare om stigande världshav, tropiska stormar och klimatflyktingar. Vi vet alla att vi måste minska våra CO2-utsläpp för att överleva följderna av den globala uppvärmningen. Om det ändå fanns något sätt att samla upp all CO2 från luften så hade kanske den globala uppvärmningen varit ett minne blott…. Men hör här, denna teknik finns redan idag! Tekniken kallas CO2-absorptionsteknik A rather hot subject in today’s society is global warming. Both technical progresses and global agreements between nations are much needed to counter this ever growing world problem. In this report a novel CO2-capture system, using the sterically hindered amine 2-amino-2-methyl-1-propanol (AMP) and N-methyl-2-pyrrolidone (NMP) as an organic solvent, is investigated by process simulation in the sof

Ultraviolet light inactivation of Escherichia coli cells expressing sugar beet (Beta vulgaris ) plant hemoglobin (BvHb1.2)

Hemoglobin (Hb) is a protein, composed of a heme prosthetic group with an iron atom in the center of the protoporphyrin ring and the iron is the main component that bind oxygen. Hb was first found in the red blood cells of vertebrates and after in prokaryotes, fungi, plants and animals. In plants, there are three main groups of Hb proteins which are symbiotic, non-symbiotic and truncated. Non-symb

Young Consumers in a Multichannel World

This study explores the views and practices of young shoppers in their multichannel shopping experience with a focus on the customer experience, integration and experience based value in relation to hedonistic and utilitarian values. This was done by studying two different classes of students at Lund University, Campus Helsingborg, a total of 182 persons at the ages of 19-25. Mixed methods were us

Disaster Reduction in Developing Countries - Urban Poverty and Earthquake Vulnerability in Slums

The urban population in developing countries was, in 2005, more than 2.3 billion people, which forms an increase by 7 times comparing to the situation in 1950. This is expected to increase even more, until it reaches 3.9 billion by 2030. A parallel urban growth results in high density cities and informal settlements and the creation of urban slums. Naturally, it is the urban poor who are not able

Hur kan processerna i en installationsentreprenad effektiviseras?

There is no doubt that the construction industry needs to streamline its processes. There are four different ways to streamline the processes; Building Information Modelling (BIM), Lean Construction, industrialized building and partnering. In this examination paper we have investigated the possibility to streamline a specified company’s processes whit lean and BIM. More specific we have investigat

Fuktbelastning i takkonstruktioner med perforerad ångspärr

Moisture in roof constructions is currently a major concern in the building industry, especially in Sweden where the climate is often wet and the dry season short. In order to avoid these problems in the future there needs to be a greater understanding and focus on building techniques that prevent mold problems. Crucial to mold prevention is the vapor retarder, which is relied heavily upon in roof

Protagonist-Antagonist Dichotomy in Palestinian Children's Literature

This essay is a study in protagonist-antagonist dichotomy in Palestinian children’s literature depicting encounters between Palestinians and Israelis. The interest in such a study is to evaluate whether the characterization consistently depicts the protagonists and the antagonists and their relation towards each other in a similar manner. If that is the case the literature risks promoting stereoty

Riskområden för erosion och näringsläckage i Segeåns avrinningsområde

Populärvetenskaplig sammanfattning Jorderosion är traditionellt sett kopplat till jordbruk i semiJorderosion är traditionellt sett kopplat till jordbruk i semi-arida och tropiska områden men har blivit ett omfattande problem världen över, såväl på storskalig och lokal nivå.Jordförluster leder till både minskad produktivitet på åkerfälten och till sedimentförluster med både minskad produktivitet påTraditionally, soil erosion has been mostly associated with agriculture in semi-arid and tropical areas. Still, soil erosion is a hazard over the whole globe, both on a broad and a small scale. The consequences of soil loss may be both lower productivity on the agricultural fields and also nutrient leaching that leads to a higher level of nitrogen and phosphorous in streams and water bodies. The h