Greater capital mobility and financial integration have generated greater tax avoidance and international tax competition. This has modified negatively the tax systems of countries that keep taxing corporate profits: the system is now more inefficient, might be more regressive and tax authorities have less sovereignty. This is especially relevant for developing economies, since corporate tax reven

This report is evaluating the evacuation safety of a sports hall in Borås, Boråshallen. It is a 6 floor building containing a basket hall and auxiliary training facilities. Fire scenarios of varying severity were evaluated. Computer modelling was done in a CFD software, FDS, to find the time to critical conditions. That in turn was compared to egress time calculated by evacuation simulation progra

Tillsyn av mindre hästgårdar Författare: Madeleine Holm Sjöbo kommun är en attraktiv kommun för hästhållare eftersom de sandiga markerna erbjuder möjligheten till torra beteshagar året runt. Kommunen har under 2015 och 2016 tagit ett krafttag när det gäller att genomföra tillsynsbesök på de mindre hästgårdarna. Tillsyn innebär att miljöinspektörer från kommunen åker ut på besök till gårdarna och Sjöbo municipality in the southern parts of Sweden is well suited for keeping horses since the sandy soil and, for the region, cheap land makes it possible to provide good grassing for horses all year around. In this project nutrient leakage from horse farms was investigated by conducting inspection. The inspections focused on the small horse farms with three up to ten animal units and less than t

Studiens syfte var att nå en fördjupad förståelse av småbarnsföräldrars användande av interaktiva skärmar när de umgås med sina barn; vilken mening användandet har för individen och vilka följder detta kan få för relationen mellan förälder och barn. Semistrukturerade intervjuer genomfördes med åtta småbarnsföräldrar som sällan, ibland eller ofta använde sig av interaktiva skärmar. Tematisk analys The aim of this study was to gain a greater understanding of the usage of interactive screens by parents of young children, whilst interacting with their children; what role does the usage of interactive screens play for the individual and how does the usage affect the relationship between parent and child. Semi-structured interviews were conducted with eight parents of young children who rarely,

Second generation immigrant women face an earnings disadvantage in the labor market in Sweden. The socioeconomic position of the parents has been shown to matter more than ethnicity. This study examines the effect of the immigrant parents’ education, as a measure for socioeconomic status, on their daughter’s earnings. In addition, the effect of parental education when both parents have the same ed

The purpose of this research is to identify and categorize customer’s personal service requests and to determine the extent to which these categories can be facilitated with self-service technologies (SST). Hence, this study bridges the gap between customer service and self-service. This is particularly relevant, as a knowledge gap has been identified between the research field of personal custome

As companies are digitising and connecting their products and venturing into the “internet of things”, they are facing challenges befitting what has been described as the third wave of IT-driven competition. In this wave, new technological capabilities are reshaping industries, redefining organisations and promoting new ways of doing business. To facilitate a holistic approach to these no doubt da

Showrooming is an increasingly popular form of research shopping whereby customers evaluate and gather information at physical stores but end up purchasing the product online. Showrooming is a potential thread for physical retailers. The increasing product commoditization and increased price transparency due to an increase in online retailing, can result in physical retail stores bearing the costs

The influence wielded through private philanthropy has made a comeback to the academic and public discussion, as large foundations such as the Bill and Melinda Gates Foundation (BMGF) invest increasing amounts of money in national and international development efforts. This thesis researches one aspect of philanthropy that has received little attention in the debate on its implications for politic

Tidigare har byggandet av höga hus inte varit vanligt i Sverige, men på senare år har förändringar i samhället skett vilket lett till att höga hus blivit mer intressant. Vid dimensioneringen av höga hus uppkommer svårigheter och fenomen som inte behöver beaktas vid dimensioneringen av lägre hus. I detta examensarbetet tas en arbetsmetodik fram, vilken kan följas vid den preliminära dimensionerinThe construction of high-rise buildings has previously been limited in Sweden. Changes in society in recent years, related to urbanisation, economics and architectural standards have however resulted in a greater interest for the construction of high-rise buildings. When designing high-rise buildings, challenges are faced which often can be disregarded when designing lower buildings. In this diss

We live in a time where there is an increasing focus on the environment, in terms of classification of vehicle emission standards and environmental zones. Along with this and the fierce market competition that exists, it is odd that a greater effort has not been made in making material-transport more effective by renewing the tarmac on our road-network. The purpose of this report is to show the sa

Kan geofysiska undersökningsmetoder vid undersökning av förorenade områden bidra till att uppnå en giftfri miljö? Sverige lider idag av stora mängder giftiga ämnen i marken som dumpats av olika sorters industrier under åtskilliga år, från en tid då ekonomiskt välstånd stod högt på agendan och okunskapen om miljön var utbredd. De här föroreningarna riskerar nu att skada både människors hälsa och mA central part of the risk assessment of contaminated sites is to conduct surveys of the area to assess the need for remediation. Through literature and interview studies this essay examined how geophysical methods can help to improve the environmental risk assessment of contaminated sites in Sweden. The results point to five main strengths in combining geophysical methods with the conventional me

Research Purpose: To explore the understandings of workplace inclusion through indepth investigation of the concept in an organizational context. Research Question: How do employees in Microsoft Denmark understand workplace inclusion? Methodology: Following an interpretive paradigm, we seek to explore in-depth understandings of employees in our case company. We conducted a multi-method qualitati

Säkerhet ses oftast som en del av en teknisk lösning vilket gör att företag har en tendens att dedicera mer resurser till teknisk säkerhet, snarare än strategisk säkerhet. Mänskliga faktorer kan ha en avgörande negativ roll för informationssäkerheten inom företag om grunden till informationssäkerheten inte hanteras på rätt sätt. Uppsatsen undersöker kopplingen mellan modellen CIA-triadens olika de

Title: The obvious sustainability work’s consequences - A qualitative study of the reporting of sustainability work within the architect and consulting engineering industry. Seminar date: June 2nd, 2016. Course: FEKH69 Bachelor thesis in Business Administration, 15 credits. Authors: Hedwig Lindegren, Martin Skough and Hanna Skärblom. Advisor: Peter W Jönsson. Key words: Sustainability repor

Sammanfattning Titel: Vem är Vegorätt? En experimentell studie av sambandet mellan stereotyper i reklambilder och konsumenters attityder gentemot vegetarisk mat. Seminariedatum: 2016-05-25 Ämne/kurs: FEKN90, Examensarbete på Civilekonomprogrammet, 30 hp Författare: Sarah Hellberg, Emelie Lundqvist, Moa Rydlöv Handledare: Clara Gustafsson Nyckelord: Stereotyper, vegetarisk mat, Consumer CultuAbstract Title: Who is Vegorätt? An experimental study of the relationship between stereotypes in advertisements and consumers’ attitudes towards vegetarian food Seminar date: 2016-05-25 Course: FEKN90, Master Thesis in Business Administration - Marketing, 30 ECTS Authors: Sarah Hellberg, Emelie Lundqvist, Moa Rydlöv Advisor: Clara Gustafsson Key words: Stereotypes, vegetarian food, Consumer

With the relative performance between accounting-based and option-based approaches for default prediction being a key subject in previous research, combined with criticism against the rating agencies’ timeliness in assigning credit ratings, surprisingly few attempts have been made to investigate the models’ usefulness in predicting corporate credit ratings. This thesis is the first to investigate