This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs). In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. More specifically, the physical presence of digitalize

This study aims to examine how Swedish guidelines that address staff in disability service according to the Swedish LSS law talk about sexuality and normality among individuals with a norm-breaking intellectual functional variation. With a discourse theoretical approach, I have examined four different materials focused on these issues. The main results of the study have showed how sexuality among

Purpose – The warehousing domain is becoming more and more complex. An increasing number of functions participating in the warehousing process has been highlighted. Simultaneously, warehousing constellations become more purpose built. As warehousing features to be leading service offering, logistics companies face new challenges and tend to develop innovative practices to enhance their output as w

Den här uppsatsen undersöker hur den digitala ordboken svenska.se fungerar för olika ordboksanvändare med varierande förkunskaper och kommunikativa behov. Syftet är att ta reda på vilka problem som kan uppstå när ordboksanvändare konsulterar en digital ordbok, och att utröna vad som kan behöva förbättras på webbsidan i en framtida revidering. Undersökningen utgår från teorier om olika ordbokskompo

Majoriteten av bostäderna på landsbygden i Ukraina är ineffektiva ur ett energiperspektiv, och de har ett bristfälligt inomhusklimat. En stor del av bostadsbeståndet i Ukraina är i stort behov av renovering eftersom det är föråldrat och energianvändningen är hög. Mer än 70% av bostadsbeståndet beräknas ha behov av ytterligare isolering, och energianvändningen är i genomsnitt 210–240 kWh / (m² · årThe majority of the dwellings in the rural areas of Ukraine are inefficient from an energy perspective, as well as having an inadequate indoor climate. A large part of the housing stock in Ukraine is in great need of renovation as it is outdated, and the energy use is high. More than 70% of the housing stock is estimated to be in need of additional insulation, and energy use is on average at 210–2

In the 21st century, science and technology are developing rapidly, but the threats of infectious diseases caused by the fatal virus to human beings are still not eliminated. In history, outbreaks of pandemics usually seriously influenced local economic and financial markets in many ways. This thesis focuses on a pandemic that occurred more than a decade ago, SARS, to investigate the magnitude of

The diverse application of unmanned aerial vehicles has rapidly progressed during the last decade and is currently being implemented for medical deliveries in multiple developing countries. Thus far, medical drone delivery systems have successfully been established on a national scale in Ghana and Rwanda by the American company Zipline, currently playing a leading role within the field. The conduc

Rapporten behandlar brandteknisk riskvärdering av lokaler för Polisutbildningen vid Malmö Universitet, belägen i stadsdelen Västra Hamnen. Denna rapport utförs i utbildningssyfte i kursen Brandteknisk riskvärdering (VBRN70) som bedrivs tredje året på brandingenjörsprogrammet vid Lunds Tekniska Högskola. Rapporten syftar till att utvärdera den brandtekniska säkerheten, och vid eventuella brister, This report concern to assess the fire safety of the Police Academy’s facilities located in Västra Hamnen, Malmö. The report is carried out for educational purposes in the course Fire Engineering Risk Assessment (VBRN70), which is held during the third year of the Fire Engineering Program at the Technological University of Lund. The purpose of the report is to evaluate the fire safety and, if nec

The climate crisis urges countries around the globe to end their national energy systems’ dependencies on fossil fuels to reduce greenhouse gas emissions. The development of renewable energy sources and its increasing physical interventions into the living space of citizens lead to growing public protests that pose a threat to planned energy infrastructure projects. In response to public protests,

Syftet med studien är att utifrån portföljmetoden och tidigare forskning undersöka begreppen kreativitet och personligt uttryck i en kompositorisk process. I resultatet framgår det att jag utifrån mina egna erfarenheter av att komponera musik för ett specifikt ändamål, ett yogapass, upplever att den kreativa skapandeprocessen främjas av musikaliska begränsningarna medan mitt personliga musikaliska

The purpose of this study is to provide a deeper understanding of how employees make sense of Just Culture and how Just Culture is practiced in the organization. Applying Just Culture in organizations that operate in risk industries has benefits. It creates an atmosphere in which employees are willing to report their mistake. Therefore, the question is "Why did the mistake happen?"instea

In the European Union’s (EU) Emissions Trading Scheme (ETS), free allocation of emissions allowances to avoid carbon leakage has resulted in a distorted pricing signal and a failure to reduce emissions in the most polluting industries. A Border Carbon Adjustment (BCA), a mechanism which would apply a tariff to imported goods based on their embedded carbon content, has been suggested as a solution.

Denna rapport undersöker brandskyddet hos Malmö Opera ur ett personsäkerhetsperspektiv, där fokus har lagts på salong och foajé, med intilliggande utrymmen. Två dimensionerande scenarier har undersökts där brand- och utrymningssimuleringar genomförts. Utifrån resultaten har det nuvarande brandskyddet utvärderats. Sammanfattningsvis konstateras det att största bristen i objektets brandskydd är beThe following report is a detailed evaluation of the fire protection at Malmö Opera, said evaluation performed by defining and using models to simulate two representative fire scenarios and then comparing their respective RSET-ASET. The evacuation safety is regarded with this information in hand. The scenarios consist of a rapid fire in a section of the wardrobe as well as a fire in a collection

This thesis studies how Mary Shelley and Meredith Ann Pierce criticise Western patriarchal societies through the depiction of the creation of artificial life. The thesis discusses how Shelley and Pierce’s critique consequently includes a critique of Humanism, since the school of thought had a pivotal role in the formation of the civilizational model of these Western societies. Steeped in anthropoc

The purpose of this study is to explore the enhancement of innovation in the public sector when municipalities use innovation hubs to meet global and social challenges. The study is aimed at examining the process of how the hubs implement innovation. This research contributes to the Swedish research of innovation and provides knowledge to managers about beneficial methods regarding managing change

Denna studie har syftet att få ökad kunskap om min personliga skapandeprocess bakom ett musikaliskt album. Hur ser förhållandet ut mellan mig som musicerande kompositör och mina medmusiker? Hur balanseras mina intentioner med deras kreativitet? Hur kan detta samspel formuleras och karaktäriseras? Hur ser det kompositoriska samspelet ut mellan förutbestämda musikaliska strukturer och mera intuitivaThe purpose of this study is to increase my knowledge of my personal creation process behind a musical album. What does the relationship between me as a music composer and my fellow musicians look like? How are my intentions balanced with their creativity? How can this interaction be formulated and characterized? What does the compositional interaction look like between predetermined musical struc

Continuous organisational changes worldwide have led to a considerable amount of research on this topic within various fields. Managers have generally been acknowledged as the most crucial stakeholders in organisational changes, leading to a majority of studies being from their perspective. This has led to an unbalanced view on organisational changes. This study therefore aims to explore the emplo

Background: In today’s dynamic market environment, change and entrepreneurship are considered important for organizations to keep gaining a competitive advantage. Previous literature on change management primarily focuses on the importance of top management and employees during change, while underexposing the potential key role of middle managers in driving and implementing change. Furthermore, th

Tidigare fanns en statlig läromedelsgranskning i Sverige. Sedan denna avvecklats har istället ansvaret för granskning av läromedel ålagts lärarna och skolorna själva. Syftet med denna studie är att genomföra en kritisk granskning av läromedel. I läroplanen (Lgr11) framgår tydligt att jämställdhet är något skolan skall verka för. Genusteori har därför varit utgångspunkten för denna granskning. Stu

Syftet med denna studie var att undersöka hur fyra rytmiklärare definierar och beskriver rytmikmetoden samt hur de förhåller sig till den rytmikutbildning de fått på Musikhögskolan i Malmö. Studien intresserar sig också för rytmikmetodens tradition och hur denna kan förstås med hjälp av informanternas beskrivningar. Insamlingen av data gjordes genom semistrukturerade intervjuer. LitteraturkapitletThe aim of this study was to examine how four eurythmics teachers’ define and describe eurythmics as a method for musical learning and how they relate to their former eurythmics education in their daily teaching. The study also explores how the structures of the tradition in which eurythmics are transmitted in music education may be understood through the descriptions made by the teachers. The dat