Sökresultat

This thesis investigates why tariffs, once the backbone of U.S. federal revenue, cannot replace income taxes as the primary revenue source in the modern American economy. Using a systematic literature review and secondary data analysis approach, the study contrasts the structural conditions of the pre-1913 tariff regime, characterized by a goods-dominated economy and minimal federal spending, with

Despite the widespread implementation of women’s empowerment initiatives, research on how women understand and experience empowerment in their cultural and social contexts remains limited. With this gap especially evident in sub-Saharan Africa, where empowerment initiatives are common yet context-sensitive research remains limited, the present analysis critically examines how women involved in an

This study focuses on exploring the interplay of different trust types (cognitive, emotional and organizational) as HR professionals adopt and use AI chatbot to enhance their efficiency in their work. The aim is to understand their lived experience and interaction with AI chatbot and identify influencing factors and barriers in the early adoption that shapes human-AI trust within the organizationa

I samband med utbildning inom digitala verktyg samt VFU kopplat till EDI väcktes intresse att undersöka vilka kunskaper som behövs för att undervisa i dator som instrument samt vad som ingår inom InSå-undervisning för en EDI:st på estetiska programmet. Detta resulterade i tre forskningsfrågor relaterade till EDI-undervisning på gymnasieskola: (i) Vilka ämneskunskaper inom EDI anser EDI-lärare behöIn relation with education regarding digital tools as well as internships related to EDI an interest was developed in researching what subject knowledge is needed in teaching this instrument, as well as what teachers incorporate in their instrument lessons on a high school level. Three research questions emerged from this in relation to primary instrument teachings on a high school level: (i) What

This study explores how employees make sense of sustainability efforts within a for-profit organization producing single-use products, focusing on the Scandinavian company Ecolette. Drawing on CSR-related literature, including Basu and Palazzo’s (2008) CSR Process Framework, micro-CSR, Social Identity Theory (SIT), organizational identity, and cynicism, the study provides a nuanced understanding o

This thesis examines the differing tax treatment of carried interest in Europe, focusing on Germany, the United Kingdom, and Sweden. Carried interest is a special profit-sharing mechanism commonly used in private equity funds, whereby the executives are awarded a capital disproportional share of the profits. Due to its dual nature, blending elements of both capital gains and service compensation,

Fire safety design for complex buildings often relies on the Performance-based Design approach which assesses the margin of safety by comparing Available Safe Egress Time with Required Safe Egress Time. However, most current modelling tools often operate independently or at most with one-way coupling. This potentially reduces the accuracy of fire safety assessments by failing to capture dynamic in

As mass timber construction gains momentum worldwide, cross-laminated timber (CLT) has emerged as an important material in the built environment. However, the combustible nature of wood presents challenges and fire safety concerns, and a key interest with respect to CLT is the adhesive bond line. CLT is commonly used in ceiling configuration, and current fire stability evaluations rely predominant

Deep neural networks have been increasingly used in various scientific fields due to their versatility and high performance. Despite achieving high classification accuracy, deep learning models can be poorly calibrated, assigning overly confident probabilities to incorrect predictions. This overconfidence highlights the absence of built-in mechanisms for uncertainty quantification. The thesis co

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