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Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. The thesis focuses on the double taxation caused by the implementation of ATAD and identifying the correct source of law, if possible,
The purpose of this report is to evaluate and assess fire safety at Bombardier Arena, located in Västerås. This report will only focus on personal safety and therefore no consideration has been taken regarding economic or environmental damage. Bombardier Arena is used during several events, for example, during concerts, car shows, and different sports activities. The maximum number of attendees at
Denna uppsats syftar till att studera vilka utmaningar som bör beaktas vid utformning av en digital strategi. Studien görs genom att med akademisk litteratur definiera vad en digital strategi är, för att sedan samla data från organisationer om deras digitala strategi, och de utmaningar de stött på. Den empiriska insamlingen består av fyra intervjuer med representanter från fyra organisationer, båd
Syftet med denna uppsats är att undersöka om de teoretiska fördelarna som Machine Learning kan ha på kapabiliteten hos AI-robotar har fått genomslag, och hur dessa fördelar kommer att påverka hur RPA-robotar placeras i verksamhetsprocesser i form av roll och uppgift. Genom intervjuer med branschexperter och sammanställning av teorier ser vi att introduceringen av ML i RPA-robotar kan innebära en u
Brist på studenter som tar examen inom informatik och systemvetenskap har lett till en avsaknad av IT-kompetens som kan hota Sveriges tillväxt. En nyutexaminerad systemvetare bör ha införskaffat sig grundläggande kunskap och kompetens genom sin utbildning men det kan vara svårt att veta vilka krav arbetsgivaren har på den nyutexaminerade systemvetaren. Därav undersöker denna uppsats vilka kunskaps
This thesis is about queer youth in total institutions, and the meaning those institutions might have on the identity formation process. The thesis itself consists of two smaller sub-studies, a literature review of some of the existing research on queer youth in total institutions, and a discourse analysis of the identity aspect using texts written by queer youth who has spent time in a total inst
Powders are complex systems that depend strongly on how the individual particles in- teract and their surroundings. Understanding powders behaviour under certain conditions is very important for the product in many applications, one of them being Additive Manu- facturing (AM). The overall goal of this study is to understand and quantify the effect of flow additives in combination with iron powder.
The master thesis was done at QPharma to investigate a processing problem during production of tablets, where an excessive volume expansion during dry mixing of three ingredients occurred from time to time. A volume expansion (dilation) is needed for particles, within a powder, to become mixed with other particles. However, the extent of the dilation is dependent on intermolecular forces between p
Souvenir shopping is inseparably a part of tourist activity. Recently, Indonesia has observed the phenomenon where famous Indonesian celebrities engage in entrepreneurship and open their own cake shops in tourist destination cities. They describe their product as a novel specialty food souvenir. The tourist activity of purchasing and gift-giving celebrity cakes to others is linked to a consumption
This is a qualitative interview study, which aims to examine what encounters between transgender people and social workers may look like. We also wanted to understand the mistrust that transgender people may experience towards social services. The study encompasses four semi-structured interviews, three of which are with social workers, and one is with a transgender woman who has been in contact w
This thesis problematizes the consumption of meat and animal-derived foods in the age of climate change. Despite vast empirical data showing the detrimental effects related to animal agriculture, there is a general reluctance to stop consuming animal-based foods. In order to investigate the reasons for this reluctance, qualitative interviews were chosen as a research method. Using Norway as a case
Studien omfattar bedrägerier som utförs via den svenska e-legitimationen BankID. Konceptet social engineering presenteras i denna studie och används som en förklaringsmodell för att kunna utforska huruvida BankID-bedrägerierna faller inom ramen för SE. Vidare diskuteras ett antal mänskliga faktorer som har en påverkan i dessa sammanhang, vilka är målgrupp, medvetenhet och tillit. Genom en intervju
Titel: Inhemskt eller gränsöverskridande - var finns lönsamheten? Seminariedatum: 5 juni, 2019 Kurs: Examensarbete i finansiering på kandidatnivå, 15 högskolepoäng (FEKH89) Författare: Amina Behlic, Lama Ibrahim, Klara Skyvell Handledare: Maria Gårdängen Nyckelord: Inhemska och gränsöverskridande förvärv, aktieägaravkastning, CAR, Sverige Syfte: Syftet med studien är att undersöka vilka förvärv, gTitle: Domestic or cross-border - where is the profitability? Seminar date: 5 June, 2019 Course: Bachelor Degree Project in Financial Management Undergraduate level, 15 credit points (FEKH89) Authors: Amina Behlic, Lama Ibrahim, Klara Skyvell Advisor: Maria Gårdängen Key Words: Domestic and cross-border acquisitions, shareholder wealth effects, CAR, Sweden Purpose: The aim of the study is to inves
Skiljeförfarande som tvistlösningsform har blivit allt vanligare mellan kommersiella parter, till stor del på grund av dess effektivitet och slutgiltighet. Skiljedomar kan enbart upphävas enligt ett begränsat antal grunder i 34 § 1 st. lag (1999:166) om skiljeförfarande (LSF). En av dessa klandergrunder kan åberopas om skiljenämnden begått ett handläggningsfel utan parts vållande som sannolikt påvCommercial arbitration has become increasingly common in Sweden mostly due to its effectiveness and finality as a mechanism for solving disputes. However, according to the Swedish Arbitration Act of 1999 (SAA), arbitration awards can only be set aside in a limited number of situations. One of the situations when it is possible to set aside an award is when an arbitration tribunal has made a proced
Social and ecological sustainability are recognized pillars of sustainable development. However, it is not always clear how they are supposed to be achieved jointly. This unclarity can lead to major tradeoffs between social and ecological sustainability which ultimately endangers our prospects for sustainable development. In Malmö, Sweden, the tension of social and ecological sustainability can be
Syfte: Syftet med uppsatsen är att undersöka vilka kompetenser som anses viktiga för en revisor att besitta och utifrån Det dubbla greppet analysera hur den teknologiska utveckl-ingen i revisionsbranschen har påverkat revisorns kompetenser. Metod: För att undersöka syftet har en intressentanalys genomförts. Denna har genomfört med hjälp av kvalitativa och semi-strukturerade intervjuer med sex olPurpose: The purpose of this essay is to investigate which competences that’s considered important for auditors to possess and based on Det dubbla greppet analyse how the techno-logical development has effected competences auditors possess. Methodology: In order to investigate the purpose of the essay the authors conducted a stakeholder analysis. To achieve this semi structured qualitative inter
The Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC was implemented in Finland by the Act on Public Procurement and Concession Contracts (1397/2016, “Procurement Act”) which entered into force on 1 January 2017. The most important obligation of the Procurement Act is the obligation to organise a competi
The understanding of the link between the water, sanitation and hygiene (WASH) sector and gender has been extensively researched and is widely accepted as foundational for achieving safe and equal provision of WASH-facilities. Interventions aimed at improvements in the sector are common in low- and middle-income countries, however, there is a limited number of approaches for measuring their outcom
In recent years, the use of childcare especially in rich countries, has gone through a huge development. Well-established theories and previous research suggest that the social infrastructure has a positive impact on economic growth and that there is a positive relationship between childcare and equality. However, studies about how childcare affects economic growth are scarce. The aim of the study
