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A company willing to move abroad go through different set of rules starting with article 54 of the TFEU that consecrated the Freedom of Establishment. Even though some steps have been made, depending on which theory is used by the Member State, some fiscal impediments can arise in case of cross-border operations. Member States can be tempted to levy exit tax when the company leaves their territory
The objective of this thesis has been twofold. Firstly, the purpose has been to examine how the outcomes for tax purposes, at the company level, differ depending on whether the assets transferred in a merger remain attributable to a P.E. in the state of the transferring company, when those assets are subsequently realised with a loss after having decreased in value, post-merger, to a level below t
The purpose of this master’s thesis is to gain a better understanding of how public librarians describe their interactions with Google Search, as well as their opinions on both the company and the search engine Google. The main focus of interest is the information seeking process that public librarians perform in response to questions from library users, and the alternatives and choices, such as d
The focus of this thesis is the debate regarding gasoline taxes in Sweden which is an example of a polarised sustainability debate. The aim is to get an in-depth understanding of the antagonisms of the debate by looking into how the pro and contra sides create and maintain cultural legitimacy and societal resonance through discursive struggles. Moreover, this thesis explores the framing struggles
Den här uppsatsen undersöker hur föräldratidningar skildrar föräldraskap i förhållande till genus och till stereotyper av kärnfamiljer. Det blir allt vanligare i Sverige att familjer inte längre är uppbyggda som den traditionella kärnfamiljen, utan samkönade äktenskap, ensamstående föräldrar med mera har förändrat bilden av hur en familj “ska” se ut. Men trots att det blir vanligare med alternativ
I den här studien utforskas hur makt uttrycks genom språket i den Sydkoreanska filmen Parasit. Likt andra populärkulturella fenomen producerar och reproducerar Parasit en bild av ett samhälle. I samband med det speglas interaktioner mellan individer och uttryck för hur deras relationer skapas. För att få en god förståelse för språkanvändningen i filmen Parasit görs en kvalitativ innehållsanalys av
Wood charcoal is the main source of energy for cooking in urban Sub-Saharan Africa. It is widely known that charcoal production causes numerous environmental impacts, such as deforestation and environmental degradation. Interventions aimed at environmental improvements are common in Sub-Saharan Africa, however, there is limited focus on the trade-offs between the environmental and socio-economic i
Då unga kommer att behöva anpassa sig till konsekvenserna av klimatförändringar är det av stor vikt att identifiera faktorer som både främjar ett konstruktivt sätt hantera känslor relaterade till klimatet, och underlättar aktivt engagemang i frågan. Studien syftade till att undersöka huruvida sambandet mellan ungdomars oro inför klimatförändringar och graden av klimatvänligt beteende (individuellt
Uppsatsen undersöker filmen “Fifty Shades Freed” utifrån Judith Butlers performativitetsbegrepp. Butler menar att genus och biologiskt kön inte kan separeras och hur vi ser på genus påverkar förväntningarna på det biologiska könet. Dessa normer fastställs genom att individer för ett visst genus agerar enligt vissa normer - vilket fastställer normerna för genuset. Vi vill undersöka vilka normer som
The number of people living in urban areas has increased significantly over the past few decades. As such, cities have become centers for population and economic growth. These two factors, however, are also the most significant drivers of fossil fuel related CO2 emissions. Additionally, urban services contribute to dominant socio-technical systems that are inherently unsustainable, path dependent,
Historically, cereal proteins are categorized in Osborne fractions based on their solubility: albumins (water-soluble), globulins (salt-soluble), prolamins (alcohol-soluble), and glutelins (soluble in dilute alkali solutions). In this work, sequentially extracted proteins were separated on a polyacrylamide gel and quantified using BCA assay. The SDS-PAGE protein patterns of different cereals and o
Denna uppsats ämnar utforska vad för barriärer som finns för digital medborgardialog i Sverige. Till att börja med redogörs för litteratur om e-government/e-governance samt olika modeller för att förstå barriärer för medborgardialog och utvärdering av digital medborgardialog. Detta sammanställs till ett ramverk med tre perspektiv; projekt, socio-tekniskt och demokratiskt, de två områdena medborgar
In this master thesis I examine the conceptions that are found among children's librarians and course managers for courses in pedagogy at Swedish LIS education on how pedagogy can be linked to the children's librarian's role in working with children aged 0–6. As well as how pedagogy can be linked to the children's librarians' examples of working methods that they themselves do
Den teknologiska kombinationen mellan den verkliga världen och virtuella element kallas för Augmented Reality (AR). AR-tekniken har funnits i decennier men med de senaste årens framgång inom området, ser framtiden lovande ut. Det finns fortfarande en hel del att undersöka när det kommer till hur man interagerar med AR-miljöer ur ett användarcentrerat perspektiv. Målet med detta projekt var att utfThe technological combination between the real world and virtual elements is called Augmented Reality (AR). The AR technology has been existing for decades, but the advancements the past years have been even more promising. There is still a lot to investigate when it comes to how to interact with AR environments through a user-centered perspective. The goal of this project has been to explore how
Research Questions: In organizations which do not typically support telecommuting, how do employees experience social interactions while working remotely during a global pandemic? As organizations are forced to work remotely during a global pandemic, how did the experience influence the mentality around remote working? Methodology: The research is an interpretive and qualitative study. We conduc
En genomgående exponentiell ökning av Big Data sätter idag press och ställer krav på organisationer. Att effektivisera användningen av IT-verktyg inom processer blir alltmer viktigare för att bekämpa och överkomma problem som kan uppstå under förvaltning av stora datamängder i alla olika stadier av datahanteringen. Syftet med den här studien är därför att undersöka vilka begränsningar de som är ve
Problem - Trust has the potential to reduce risk and uncertainty that is inherent within entrepreneurial activities. However, few entrepreneurship studies have examined the role of trust during the venture creation process. Additionally, researchers have called for more studies exploring trusting entrepreneurial behaviour and processes across different contexts. Aim - This study aimed to add to t
In the field of digital preservation there are several identified risks and problem areas. Meanwhile more and more digital information is being created as we are amidst of what is being called a digital revolution. Amongst the creators of digital information are governments who in Sweden by law must preserve and provide public records in accordance to the Principle of public access to official rec
Entrepreneurs often face high levels of stress (Boyd & Gumpert, 1983; Shepherd, Marchisio, Morrish, Deacon & Miles, 2010) and stress has been found to affect a team’s performance (Driskell, Salas & Johnston, 1999). At the same time, private equity investors are a common source to gain external funding, while being known for their value-added roles as well as potential risks (De Clercq,
