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Member States of the EU have authority to set up national tax systems in line with their national policies. While Member States maintain sovereignty over direct taxation, this power is constrained by EU law, including the State aid rules. National tax rulings can sometimes result in certain undertakings gaining advantages. The EU has rules regulating aid measures, to combat distortion of competiti

Bakgrund: Postoperativa kognitiva komplikationer, såsom postoperativt delirium (POD) och postoperativ kognitiv dysfunktion (POCD), är vanliga hos äldre patienter efter kirurgi. Anestesidjup har identifierats som en möjlig påverkande faktor, där övervakning med bispektralt index (BIS) kan bidra till en mer individanpassad anestesistyrning och därmed minska risken för negativa kognitiva utfall. Tidi

This thesis explores the electrification of DB Schenker’s collection and distribution (CoDi) fleet at a Swedish terminal, referred to as The Terminal. The purpose is to identify the challenges involved in electrifying the CoDi-fleet at The Terminal and to suggest solutions focused on two critical areas: charging management systems (CMS) and physical charging infrastructure (CI). The end goal is to

In a climate of crisis and uncertainty, security has become a key value for Generation Z. This study explores how security is communicated in employer branding targeting young adults. Based on semi-structured interviews with ten communications professionals in the private sector, and using narrative theory and Maslow's hierarchy of needs, the analysis shows that security is rarely conveyed exp

This master’s thesis examines school librarians’ approaches to reading, focusing on the tension between utilitarian and pleasurable reading in light of the school library’s dual mission to support students’ knowledge acquisition and to foster reading enjoyment. The study uses a qualitative research method, based on semi structured interviews with eight school librarians. The theoretical framework

Traditionally, sportswashing has served as a short-hand way to criticise and accuse non-democratic countries of strategically using investments in sport, sports clubs and sports events to distract from or cover up oppressive practices. This thesis investigates sportswashing through a case study of the 2024 Paris Summer Olympics and Paralympics, aiming to assess whether a practice commonly associat

Foreign Object Debris (FOD) poses a serious threat to airport safety and efficiency, yet current detection processes often rely on manual labor, it is a repetitive task that is prone to human errors. This thesis investigates how a Human-Machine Interface (HMI) can be deigned to support the FOD detection and handling, with a specific focus on the needs and workflows of ground personnel in apron ope

This thesis explores the Value Added Tax (VAT) treatment of vouchers within the framework of the EU’s Voucher Directive, with a particular focus on its application to discount vouchers, city cards, and VAT special schemes. The Voucher Directive has been implemented to harmonize and clarify the VAT treatment of vouchers across Member States including distinctions between single-purpose and mult

“Den kulturella medborgarskapet hos lyssnare av The Joe Rogan Experience - En kvalitativ studie om lyssnarens engagemang” är skriven av Ebba Lee och Elvin Ekstedt och är författad i Medie- och kommunikationsvetenskap vid Institutet för kommunikation och medier på Lunds universitet. Denna studie undersöker lyssnarkulturen som har vuxit fram kring podcasten “The Joe Rogan Experience”, med utgångspun

With the promotion of global sustainable development, digital financial inclusion (DFI) possesses unique potential and significance in eradicating poverty (Sustainable Development Goal 1, SDG1), improving gender equality (Sustainable Development Goal 5, SDG5), and narrowing disparities among groups (Sustainable Development Goal 10, SDG10). Based on panel data from 31 Chinese provinces between 2012

This thesis investigates whether Credit Default Swap (CDS) spreads predict bank stock volatility in the Swedish banking sector, focusing on Nordea, Swedbank, Handelsbanken, and SEB from July 2, 2008, to April 4, 2025. Employing ARCH-M, GARCH, GJR-GARCH, and EGARCH volatility models within a Vector Autoregressive (VAR) framework, the thesis examines Granger causality across the Global Financial Cri

The year 2025 was marked by two major political events: the presidential election in the United States and the federal election in Germany. Such events frequently highlight the potential influence of election outcomes on financial markets, a relationship that has been of substantial interest in the academic literature. This study therefore examines whether German federal elections between 1990 and

The aim of this master’s thesis is to illustrate the attitude of a number of public librarian’s towards audiobooks and reading by listening, and to describe their experiences of literature mediation of audiobooks in public libraries. As a result of that I wish to shed light on the position of audiobooks in public libraries today. The background is that the audiobook as a book format has grown big

This thesis examines how unpaid care work within the familial context is legally regulated in Austria and to what extent these legal regulations reinforce the gendered labor of social reproduction. Drawing on Social Reproduction Theory (SRT) as both a theoretical framework and a critical methodology, the thesis analyzes legal texts, policy documents, court decisions, and official statistics. The a

For decades, Article 41.2 of the Irish Constitution has been coupled with gender specific and sexist language that positions women as carers within the home. On International Women’s Day of 2024, the Irish Government sought to amend this Article through a national referendum. This thesis aims to critically examine the political discourse that took place during the timeframe of this referendum and

A voluntary EU law was implemented in 2022, which allowed communicative services to monitor all sent messages on their platforms in search of child sexual abuse material (CSAM) online. Its proposed successor, infamously called ‘Chat Control 2.0’, expanded these ideas further, demanding communicative services to monitor all sent messages and stored emails in search of CSAM. As the discussions of th

I den här uppsatsen undersöks sambandet mellan åldersskillnader i äktenskap och makarnas livs- samt familjetillfredsställelse, både på internationell och regional nivå. Metoden som tillämpats är tvärsnittsbaserade regressionsanalyser med OLS, där olika regressionsspecifikationer testats och där sambandet med tillfredsställelsen har tillåtits variera beroende på om mannen eller kvinnan är äldst. ReThis thesis examines the relationship between age differences in marriage and spouses' reported life and family satisfaction, both at international and regional levels. The analysis is based on cross-sectional OLS regressions, using various model specifications and allowing the relationship to differ depending on whether the husband or the wife is older. The results indicate that age differenc

Denna uppsats undersöker hur självgynnande (“self-preferencing”) beteenden hos digitala plattformar i dominerande ställning behandlas rättsligt enligt artikel 102 FEUF. Syftet är att klargöra den nuvarande rättsliga situationen och skapa en mer sammanhängande förståelse genom att kombinera rättsdogmatisk metod och analys med rättsekonomiska resonemang. Analysen vägleds av tre delfrågor: den ekonomThis thesis explores the evolving legal treatment of self-preferencing by dominant digital platforms under Article 102 TFEU. It aims to clarify the current legal position and contribute to a more coherent understanding by combining legal doctrinal analysis with law-and-economics reasoning. Three sub-questions guide the analysis: the economic rationale behind self-preferencing, applicable theories

I ljuset av den pågående Tesla-konflikten har debatten angående en begränsning av sympatiåtgärder åter blivit aktuell. Denna uppsats behandlar rätten att vidta sympatiåtgärder i Sverige och belyser de för- och nackdelar en begränsning i form av en proportionalitetsprincip kan medföra. Rätten att vidta sympatiåtgärder följer av 2 kap 14 § RF och 41 § 1 st. 4 pt. MBL. Rätten tillkommer arbetstagaroIn light of the ongoing Tesla conflict, the debate regarding restriction of sympathy actions has once again become subject of renewed discussion. This paper addresses the right to undertake sympathy actions in Sweden and highlights the advantages and disadvantages that a limitation in the form of a proportionality principle may entail. The right to undertake sympathy actions derives from 2 kap. 14

Denna uppsats har som syfte att undersöka lagstiftningen kring den nya förverkandeformen självständigt förverkande och dess samspel med de andra förverkandeformerna för att komma åt vinster från brottslighet, nämligen utvidgat förverkande och förverkande av brottsvinster. Undersökningen granskar även de tidiga avgörandena gällande självständigt förverkande som kommit in från tingsrätter och hovrätThe purpose of this thesis is to examine the legal framework surrounding the newly introduced civil forfeiture and it´s interplay with the already existing forms of criminal forfeiture in Sweden, namely extended forfeiture, and forfeiture of criminal profits. The essay also reviews the earliest judgements regarding civil forfeiture from district courts and courts of appeal. The questions of this t