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

Problem Description: As warehouses play an important role in the supply chain and are vital for the success of a company, it is important that they operate efficiently. Thus, Tetra Pak wants to increase their picking efficiency for their production warehouse by identifying and solving bottlenecks and wastes that decreases the performance. Purpose: The purpose of this thesis is to develop a soluti

Sweden and Europe aim to be carbon neutral by 2045 and 2050 respectively. Upgrading the existing building stock has been identified as having great potential in assisting to realise these goals. This aged, energy inefficient building stock is poised for renovation towards carbon neutrality, and the investigation of the cost-effectiveness and possibilities for these were the main aim of this study.

This thesis seeks to understand the role that Swedish civil society (in the form of children’s rights organizations) play in the creation of legislation, through the writing of consultation responses and role in the discussions of the law following its incorporation. The aim is to understand the interplay between the political system and civil society through the eyes of the civil society’s employ

Everyone feels worried from time to time, it is a natural reaction to events in life. On the other hand, being worried for long periods of time can affect your health. The purpose of this study is to contribute to the knowledge about children and youths' concerns, by studying high school students' perceived worry about the war in Ukraine. The study also examines a relationship between sex

Serious Games have gained increased attention in sustainability education. I developed a Serious Game that aims to increase sustainability competencies related to water problems among university students. I applied socio-constructivist learning theory to investigate how sustainability competency can be operationalised in learning outcomes and how these can be translated into game elements. Methodo

The aim of this study was to do qualitative research into how social workers experience and talk about compassion fatigue and how to possibly prevent it. The hope was to expand my knowledge about how compassion fatigue manifests in social workers everyday practice and life. In this study I interviewed 6 social workers about their experiences and thoughts about compassion fatigue. The interviews we

Denna rapport har granskat brandskyddet i allaktivitetshuset Kulturmejeriet i Lund. Granskningen har genomförts med fokus på personsäkerhet. Skador på egendom och miljö har inte beaktats i rapporten. Utifrån ett antal tänkbara brandscenarier valdes tre representativa scenarier. Dessa scenarier analyserades vidare med datorsimulering för brandutveckling och utrymning. Simuleringarna som genomfördThe following report is an evaluation of the fire protection in the all-activity house Kulturmejeriet in Lund. The evaluation was conducted with a focus on personal safety. Damage to property and the environment has not been considered in this report. Based on several possible fire scenarios, three representative scenarios were selected. These scenarios were further analyzed with computer simulati

Collecting enough labeled images to train an artificial neural network (ANN) is a common struggle since the process is tedious, time consuming and expensive. CellaVision, a company that creates analyzers that automate the process of finding and pre-classifying abnormal blood cells using machine learning, runs into this problem regularly. When new generations of analyzers are being produced, the im

In Italy, all aborted fetuses are required to be buried. However, when thousands of fetuses graves were found displaying a cross with the name of the person who had aborted, the practice was contested. The aim of this study is to examine the justifications behind the mobilization of the pro-life and pro-choice movements in Italy around the practice of the burial of aborted fetuses. Through the ana

The music industry has been affected by the digital revolution. This paper identifies key issues relating to copyright within the digital music industry which have the possibility to be partially or wholly solved with the help of blockchain technology. Identified issues are: the lack of reliable rights management information, issues with intermediaries and long value chains, fragmentation of right

Uppsatsen avsåg att undersöka 1) vilka egenskaper respondenterna rapporterade som viktiga hos en idealpartner, 2) om det fanns skillnader i till vilken grad kvinnor och män matchade en idealpartners egenskaper med sina egna egenskaper och 3) hur viktigt det var för kvinnor respektive män att deras idealpartner delade liknande egenskaper. 211 deltagare (154 kvinnor, 56 män, 1 genderqueer) deltog i The thesis intended to investigate 1) which characteristics the respondents reported as important in an ideal partner, 2) whether there were differences in the extent to which women and men matched an ideal partner's characteristics with their own characteristics and 3) how important it was for women and men that their ideal partner shared similar characteristics. 211 participants (154 women,

There are many factors that are involved in fostering intrapreneurship in a company and knowledge management is one important process in achieving that. A previous study related to intrapreneurs’ knowledge management has proposed a framework that discusses knowledge management in various situations, focusing on exploitation, exploration, or in between, in the context of intrapreneurship. Building

Privatimport av alkohol utgör en bråkdel av alkoholkonsumtionen i Sverige. Uppsatsen lyfter svårigheten i att främja och underlätta privatimport då Systembolaget har ett monopol på att assistera kunder till privatimport. Förhållandet mellan detaljhandel, privatimport och tillhandagåendeförbudet utrönas för att sedan visa på oklarheter i lagen och presentera gråzoner. Uppsatsen undersöker ett svensPrivate imports of alcohol constitute a fraction of alcohol consumption in Sweden. The thesis highlights the difficulty in promoting and facilitating private imports as Systembolaget has a monopoly on assisting customers with private imports. The relationship between retail, private imports and the prohibition on access is examined. Ambiguities in the law and unexplored ground is to then point out

Amyloida fibriller är aggregat av självassocierande proteiner som tillsammans skapar ett tätpackat inre med hög ordningsgrad. Dessa fibriller är ofta förknippade med neurodegenerativa sjukdomar, t.ex. Alzheimers- och Parkinsons sjukdom. I dagsläget saknas botemedel för dessa sjukdomar och därav finns det intresse för att studera amyloida fibriller. Grundläggande forskning om exempelvis fibrillernaAmyloid fibrils are aggregates of self-assembled peptides and proteins that forms a highly ordered and densely packed core of β-strands stacking perpendicular to the length of the fibril. Amyloid fibrils of the protein α-synuclein (α-syn) are associated with Parkinson’s disease. This study aims at contributing to the physiochemical basis of α-synuclein aggregation and dissolution, mainly in terms

Nanoparticles have gained considerable attention in the last decades, especially in the medical field. The nanoparticles could enter our bodies from anywhere in the surrounding environment and interact with objects in our biological fluids. However, there is little knowledge about this process. The protein competes for the nanoparticle's surface area, forming “corona” made of different proteinNanoparticles are small particles that the human eye cannot detect. They are particles of matter that are found in the natural world and created as a consequence of human activity. For a particle to be classified as a nanoparticle, it should have a diameter between 1 and 100 nm, larger particles up to 500 nm could be also classified as nanoparticles. Their submicroscopic size allows them to have d

In Sweden there has been an increase in neuropsychiatric disabilities over the last few years.This has led to many discussions, both in science and politics as well as amongst regular people. But the most valid and knowledgeable source of information about life with a neuropsychiatric disability is the people living with it themselves. The aim of this paper is to research individuals' experien

The purpose of this research was to investigate the mediating role of managerial cognition in the adoption and innovation of business models triggered by emerging digital technologies. Firstly, we explored how managers cognitively conceptualize emerging digital technologies (i.e., Artificial Intelligence, Blockchain, Cloud Computing, Internet of Things and Big Data, and the Metaverse) as enriched

Although states have begun to regulate influencer activities in areas such as advertising and consumer protection, that is not the case in tax law. This research analyses various Tax Authority’s guidelines on the matter and concludes that the rules already in place in most jurisdictions are applied to influencers’ activities. This demonstrates that a tax system with solid foundations can adapt to

I dagsläget står textilindustrin i Sverige inför flera utmaningar relaterat till dess negativa miljöpåverkan och brist på cirkularitet. Ett identifierat ämne inom detta område är klyftan mellan e-handlare av kläder och second hand-organisationer eller andra mottagare av kläder. Klyftan skapar en affärsmöjlighet i form av en affärsmodell för en digital tjänst som kan stödja cirkularitet genom att kToday, the textile industry in Sweden faces several issues regarding its negative environmental impact and lack of circularity. One identified topic within this area is the gap between fashion e-retailers and second-hand organisations or other receivers of garments. The gap creates a business opportunity in terms of a business model for a digital service that can support circularity by connecting