Den 30 mars 2017 presenterade Finansdepartementet Vissa frågor inom fastighets- och stämpelskatteområdet (SOU 2017:27), även kallat paketeringsutredningen. Förslagen som utredningen presenterade innebär bland annat att transaktioner med paketerade fastigheter ska beskattas symmetriskt med lagfartsöverlåtelser, till skillnad från nuläget då de kan ske skattefritt genom försäljning av näringsbetingaOn March 30th 2017 the special appointed committee from the Swedish Treasury Department presented Vissa frågor inom fastighets- och stämpelskatteområdet (SOU 2017:27), also known as “paketeringsutredningen”. Suggestions from the public investigation include among other things amendments stating that transactions of incorporated real estate should be taxed symmetrically with traditionally transacti

Title: Direct Material Safety Stock Standard Authors: Oscar Gustavsson, Oskar Strömberg Supervisors: Gustaf Lilja, IKEA Industry Eva Berg, Division of Industrial management and logistics, Lund University Contribution: This thesis has been a complete elaboration between the two authors. Each author has been involved in every part of the process. Background: In a time when everything is available at

The concept of the “Security-Development Nexus” illustrates a friction between two wellestablished norms that constitutes the EU's normative identity in external relations. A normative conflict where EU's vision of forming a strategic and collective international security policy has threatened its commitment to international development policy and its agenda to combat global poverty. EU&

“Cannot cope anymore, don’t know where to turn” – A qualitative content analysis of how help-seeking is met on internet forums The purpose of this study was to explore what individuals were met by when seeking help and support for depression on internet forums. More precisely the aim of this study was to describe and analyze the response given to individuals who profess depression on internet for

Silicon double crystal monochromators are standard in modern synchrotron hard X-ray beamlines. Their role is reducing a polychromatic photon beam to a small range of wavelengths, typically within a bandwidth of 0.01-0.1%. These monochromators work through the principle of Bragg diffraction where the crystal lattice spacing, photon energy and incident angle determines the reflectivity of the crystal.

The demand for high data rates in a wireless communication system has experienced a remarkable growth over the last years. This demand is continually increasing with the growing number of wirelessly connected devices. Thus, there is a continuing hunt for increasing the data transmission rate in wireless communication systems. To increase the data rate, the modern wireless communication system cann

As competition grows brands must figure out more imaginative ways to separate themselves from the competition and create unique value offerings. One way to achieve this is to offer distinctive and unique service. While the front line employees are the ones preforming these brand value propositions little focus has been placed on the experience and motivations of the employee. This study discusses

It has long been suggested that a lack of export diversification is one cause of the slow economic growth and low levels of development in African countries. The purpose of this study is to analyse what implication the colonial heritage has for export diversification and economic growth in 45 African countries over the period 1995-2016. The legal framework left in the country by the colonising pow

Perceived fairness of airlines’ revenue management practices from young adults perspective The objective of this research paper is to familiarize the reader with airline revenue management (RM) practices and assess the perceived fairness. A mixed method approach was implemented, as both qualitative and quantitative methods were employed. Initially, focus groups were executed in order to develop in

Artificiella neuronnät är en mer och mer populär del av maskininlärning. Nätverken byggs upp av sammankopplade noder, där varje nod är en simpel matematisk modell av en neuron. Neuronnät kan användas för att lösa olika problem, t.ex. överlevnadsanalys inom medicin. Ett exempel på överlevnadsanalys är uppskattning av tiden innan ett återfall av cancer efter en tumör har tagits bort, baserat på t.eArtificial neural networks have been used to solve different problems, one being survival analysis of medical data. For survival analysis, the main interest is often how samples become sorted by their outputs, which makes survival analysis a rank based problem. A rank based error function lacks a gradient, which makes gradient descent based training difficult. A genetic training algorithm, based o

This thesis contributes to the discussion on food production and sustainability by studying how political economy is experienced by Swedish dairy farmers. Many Swedish dairy farmers have reported that they struggle with poor profitability, and the number of dairy farms is decreasing quickly. However, the size of the remaining farms has increased simultaneously. The study focuses on the changes in

Aim and Purpose: The aim with this thesis was to provide answers to the two research questions: “Which of the four consumption models (“Circular economy”, “Shared economy”, “Environmentally friendly”, and “Conventional”) do Swedish consumers prefer, in relation to different product markets and product categories?” and“Are there any distinctive demographic segments among consumers preferring a spec

Markslitage i fjällmiljö Ett ökat intresse för fjällturism leder till markslitage i fällen. Fjällmiljön har en lång återhämtningstid och därför måste åtgärder sättas in i god tid för att kunna bibehålla en storslagen fjällmiljö. Genom att studera området Södra Årefjällen, genom framställning i media och genom en dokumentsökning, har en kartläggning gjorts på hur olika aktiviteter påverkar markmiljThe alpine nature is sensitive and takes a long time to recover if damaged. The ground can be damaged by trampling, motor vehicles and bicycling amongst other things. This study focuses on the alpine area of Södra Årefjällen, which is located in mid-Sweden. The aim with the study was to see which activities that has the most impact on land and vegetation, what can be done to repair it and how visi

Thesis Purpose: The purpose of this thesis is to explore the effect of informal communication strategies on brand trust from a consumer perspective. Additionally, it aims to further conceptualize brand communication strategies on social media. Methodology: This inductive study applied a qualitative research strategy to obtain an in-depth understanding of consumers’ feeling of brand trust on soci

Today, Sweden is experiencing a significant pressure on the housing market. Most of the municipalities are facing a housing shortage, and the problem is especially acute in metropolitan regions. Currently, Sweden has one of the highest levels of urbanization in the EU and, taking into consideration the rising population, the lack of housing has become a national issue. Lund is a university town a

This case study explores how members of a large complex organization make sense of its efforts to be more adaptable. Using ideas from institutional theory, we problematize efforts toward adaptability and identify adaptability as an area where organizations engage in some degree of hypocrisy, meaning that they talk about being flexible to stay competitive in a fast-paced environment, but often act

This paper aims at analyzing the performance of six portfolio weight allocation strategies. The traditional Market Capitalization (CW), the Equal Weight (EW) and the Inverse Volatility Weighting (IVW) are heuristic based techniques and the Minimum Variance (MV), Maximum Diversification (MD) and Risk Efficient Weighting (REW) are risk-based. They are applied to a sample of Swedish stocks for an eva

För mig är naturen, vatten och skog förknippat med tid för att samla tankarna och koppla av. Platser jag besöker för vandring, bad eller bara en lugn stund. De kan fungera som en tillflyktsort likt vad ett fritidshus eller ett besök på en kurort är för vissa, och det är utifrån detta mitt arbete har tagit sin början. Jag startade mitt examensarbete med målet att skapa en nutida kurort. Men alltef

Sexual harassment on the streets is a prevalent issue worldwide and most of it takes place in the cities. The issue has been addressed by various international agencies and governments. However, the problem still persists and affects the daily lives of people, especially women and girls. It affects their daily commuting patterns and it has impact on their decisions about whether to be present in p