Under en längre tid har EU-kommissionen utan framgång försökt införa en gemensam skattebas för koncerner som verkar inom EU. Det senaste för-söket, direktivförslaget BEFIT, presenterades 2023. Syftet med BEFIT är att införa bestämmelser som resulterar i en gemensam skattebas för större koncerner inom EU, att möjliggöra enklare gränsöverskridande resultatutjämning för dessa samt underlätta och effeFor a long time, the European Commission has unsuccessfully tried to in-troduce a common consolidated tax base for groups operating within the EU. The latest attempt, the directive proposal BEFIT, was presented in 2023. The purpose of BEFIT is to introduce regulations that result in a common consolidated tax base for larger groups within the EU, enable cross-border loss relief for these and reduce

Syftet med denna litteraturstudie var att undersöka det vetenskapliga stödet for familjeterapi och familjebaserade interventioner vid behandling för depression hos barn och ungdomar. Dessutom ville vi belysa hur olika forskningsperspektiv och utfallsmått kan påverka rekommendationerna för val av behandling. Nio artiklar undersöktes och bedömdes efter dess vetenskapliga kvalitet. Fem av artiklarna The aim of this literature study was to examine the evidence of family therapy and familybased interventions for children and adolescents with depression. Additionally, this study highlights how different research perspectives and outcome measures may affect the recommendations of treatment interventions. Nine articles were reviewed and assessed for their scientific quality. Five of the articles w

Syftet med studien var att få fördjupad kunskap om patienters upplevelser av att delta i psykoterapi på en psykiatrisk öppenvårdsmottagning där Feedback-informerad terapi (FIT) användes. Sju deltagare intervjuades och intervjuerna transkriberades och analyserades sedan med hjälp av tematisk analys där 27 kategorier kunde identifieras och sju övergripande teman kunde utkristalliseras. Deltagarna utThe aim of the study was to gain deeper insight into patients' experiences of participating in psychotherapy at a psychiatric outpatient clinic where Feedback-Informed Therapy (FIT) was used. Seven participants were interviewed, and their interviews were transcribed and analyzed using thematic analysis, resulting in 27 categories and seven overarching themes. Participants expressed that the FI

Att under sin uppväxt bli utsatt för mobbning av jämnåriga kan innebära långtgående negativa konsekvenser för hälsa och mående för den utsatta. Fortfarande är det många barns vardag att vara utsatta för mobbning. Mobbningen sker idag inte enbart i skolmiljö utan även på nätet. Syftet med studien var att undersöka föräldrars syn på deras möjlighet att agera vid sitt eget barns utsatthet för skol- eDuring childhood and adolescence, being subjected to bullying by peers can have far-reaching negative consequences for the health and well-being of the victim. Unfortunately, many children continue to experience bullying, which now occurs not only in school environments but also online. The purpose of this study was to explore parents' perspectives on their ability to respond when their own ch

Criminality has always been a problem within society. During the last couple of years, we have seen an increase in young people's involvement in crime, which could indicate that the ongoing preventive work is not successful enough. The aim of this study was therefore to explore how people, who have been involved in illegal activities, describe the purpose of criminality and its reasons. We cho

This thesis aims to investigate how individuals structure their life within a post-conflict precarious country. Bosnia consists of three autonomous regions called Federacija Bosne i Hercegovine, Republika Srpska and Brčko Distrikt BiH. Since the early nineties, Bosnia has experienced ongoing emigration, encompassing both diaspora and migration communities as evidenced by the 1991 and 2013 censuses

Purpose: The main purpose of the research is the overall exploration, evaluation and comparison of the usage and efficiency of corrugated fillers and molded paper packaging solutions in supply chains. Method: The research adopts a qualitative approach using a multiple case study approach using qualitative and quantitative data gathered through interviews, observations, literature, and documentatio

Denna uppsats analyserar hur nyliberal logik reflekteras och reproduceras av både Lunds äldre och Lunds kommunala träffpunkter för seniorer, samt vilka konsekvenser detta kan innebära. Resultatet demonstrerar tecken på konstruktionen av en “nyliberal senior”, som prioriterar fysiskt och mentalt välmående, produktivitet, individuellt ansvar, och socialisering; med uppfattningen att man således både

Non-axisymmetric endwall contouring (NEC) is one of the verified approaches to suppress secondary flows and improve aerodynamic performance. However, the design of NEC brings significant challenges to the design of endwall cooling structures. Herein, a pressure-sensitive paint experimental approach was used to obtain the film cooling effectiveness of the NEC endwall with a purge slot in this study

Background: Management of young febrile infants is challenging. Therefore, several guidelines have been developed over the last decades. However, knowledge regarding the impact of introducing guidelines for febrile infants is limited. We assessed the impact of and adherence to a novel guideline for managing febrile infants aged ≤59 days. Methods: This retrospective cross-sectional study was conduc

AimsTo evaluate the potential causal effect of glycemic traits on lung cancer and investigate the impact of antihyperglycemic agent-target genes on lung cancer risk.MethodsGenetic variants associated with glycemic traits, antihyperglycemic agent-target genes, and lung cancer were extracted from the Meta-Analyses of Glucose and Insulin-related traits Consortium (MAGIC), expression quantitative trai

Bakgrund: Under föräldraledigheten ändras vardagens aktiviteter där nya rutiner, vanor och upplevelser skapas. Varje aktivitet genererar ett aktivitetsvärde som har betydelse för upplevelsen av välbefinnande. Välbefinnande innefattar fysiska, psykiska och sociala aspekter. Att utforska upplevelsen av aktivitetsvärde samt upplevt välbefinnande under föräldraledigheten, kan öka kunskapen om behovet Background: During parental-leave, occupations change, new routines, habits and experiences are created. Each activity generates an occupational value that is significant for the experience of well-being. Well-being includes physical, mental and social aspects. Exploring the experience of occupational value and perceived well-being during parental-leave, can increase knowledge about the need for o

The recidivism rate following imprisonment is a social problem that is receiving increasing attention in today's societal debate. Rehabilitative efforts for reintegrating prisoners are recognized as crucial in reducing recidivism, a responsibility largely placed on the Swedish Prison and Probation Service. However, their capacity to engage in rehabilitation activities is increasingly restricte

Stellar mergers and accretion events have been crucial in shaping the evolution of the Milky Way (MW). These events have been dynamically identified and chemically characterized using red giants and main-sequence stars. RR Lyrae (RRL) variables can play a crucial role in tracing the early formation of the MW since they are ubiquitous, old (t ≥ 10 Gyr) low-mass stars and accurate distance indicator

Bakgrund: Sexuell hälsa och sexualitet är en del av människans vardagsliv och viktigt att lyfta inom psykiatrin då psykiska sjukdomar och ohälsa kan påverka klientens sexualitet och relationer negativt. Syfte: Att undersöka hur yrkesverksamma arbetsterapeuter förhåller sig till sexuell hälsa och sexualitet i arbetet med vuxna klienter inom psykiatrin. Metod: En kvalitativ studie baserad på nio iBackground: Sexual health and sexuality are part of everyday life. In mental health services it is an important topic to address since mental illness can negatively impact the client’s sexuality and relationships. Aim: To explore occupational therapist’s approach to sexual health and sexuality in their work in mental health services with adults. Method: A qualitative study based on nine interview

At the beginning of the summer of 2023, a staple figure of Italian culture and politics passed away after living in the public eye for three decades. Everybody in Italy had an opinion on Silvio Berlusconi, a man whose face was easily seen at least once a day on televisions, newspapers and gossip columns. News of his death circulated quickly, and journalists rushed to comment on his political caree

Syftet med denna uppsats är att studera hur genusnormer utmanas och reproduceras genom framställningen av deltagarna i det svenska realityprogrammet Första dejten (2023). Genom en genusteoretisk lins och analysmetoden kritisk diskursanalys undersöker studien hur deltagarnas språkbruk kan bidra till att både upprätthålla och göra motstånd mot genusnormer. Studiens empiriska material utgörs av trans

Detection of tool wear is critical in optimizing tool change strategies and cutting parameter selection to influence productivity, cost, and quality in metal cutting. Nonetheless, current practices for tool wear detection majorly depend on manual, inconsistent, and time-consuming visual inspection by operators. Tool wear detection has the potential to greatly benefit from recent advances in artifi

This thesis deals with the characterization of the approved inner tracker upgrade of the ALICE experiment involving an innovative and ultra-thin silicon detector with a cylindrical geometry. During this thesis work, Monolithic Active Pixel Sensors (MAPS) were studied for the first large-scale prototype of the upgrade, together with a sensor of the same technology with smaller size. Properties of t