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Environmental law is an area of law that has been under constant development in the European Union especially over the last decades. This has resulted in a variety of legally binding instruments. At the same time the European Union has also improved its fundamental rights regime with tools like the now binding Charter of Fundamental Rights. This Charter also contains an article on “Environmental P
Denna framställning redogör för beskattningen av derivatinstrument i inkomstslaget näringsverksamhet. I inkomstskattelagen delas derivatinstrument upp i lagertillgångar eller kapitaltillgångar baserat på vilken typ av aktiebolag som äger tillgången. I bolag som huvudsakligen bedriver handel med värdepapper anses sådana tillgångar vara lagertillgångar. I alla andra bolag är derivat kapitaltillgånThis thesis describes the taxation of derivatives in the business income tax act (“Inkomstslaget näringsverksamhet”). The Income Tax Act divides derivative instruments into inventory assets or capital assets based on the type of company that owns the asset. Assets held by companies engaged primarily in the trading of securities and derivatives are considered to be inventory assets. In other compa
The usage of wind turbines during the latest years has grown substantially and are becoming an increasingly important source of renewable energy, as many countries are trying to reduce their reliance on fossil fuels. In order to increase the effect of the wind turbines the length of the blades has been increased, which has also led to an increase of the cross-section dimensions. This has led to ma
This is a bachelor essay written as a part of a social studies education. The purpose of this essay was to examine school counselor’s opinions about the alcohol and drug preventive interventions in high school. The study was made through a quantitative method. To collect empirical data, a survey was sent out through e-mail to 70 school counselors in Skåne County, which is in the south of Sweden. T
Initiation of construction of apartments has increased by 26% from 2014 to 2015 in Sweden. This has meant more building permits to treat. Several tasks done by a building inspector has been identified through active observation of the building permit department in Helsingborg. Some of the tasks are review of cases, technical consultation, and visits at building places, final consultation, supervis
Abstract Title: A holistic study of the factors influencing the co-creation process in the B2B market from two perspectives v Date of the seminar: 25.05.2016 Course: ENTN39 Master‘s Corporate Entrepreneurship and Innovation Internship and degree project (Master‘s thesis 15 ECTS) Supervisor: Joakim Winborg Research questions: What factors influence the co-creation process in a B2B context from
In this project, part of the 2015 ATLAS data from \sqrt{s} = 13 TeV proton-proton collisions was studied with the TAG Data (TADA) framework. The project also serves as a general introduction to the data analysis tools used in high-energy physics experiments. However, since the TADA data had not yet been reviewed by the ATLAS collaboration, it was omitted in this thesis. It was revealed that some o
A major consequence of climate change will be changes in precipitation. Both amount and distribution will be affected and the changes will vary greatly between different places on the globe. In the inland parts of Pudukottai district, located in southern India, as well as in many other places, the result will likely be increased water scarcity and severe droughts, with dire consequences for food s
The European Union has a number of policies intended to stimulate growth and development of the less developed countries. This paper investigates EUs largest of this kind, the Generalized System of Preferences, and the effects of graduating from the scheme. When the development of a beneficiary country’s product sector is considered being competitive enough, the EU will no longer include the secto
This paper explores the impact of foreign aid on firm investment in physical capital using a dataset of 10 783 firms in 21 of the least developed countries. Using data from the World Bank Enterprise Surveys combined with sector allocated Official Development Assistance obtained from OECD CRS, no significant effect of aid was found. Fixed effects for country, sector and year did not change this res
Studiens syfte är att undersöka hur fackförbunden Akademikerförbundet SSR och Vision artikulerar socialtjänstens situation i artiklar och pressmeddelanden publicerade på deras hemsida samt i deras medlemstidningar utgivna under år 2015 fram till och med april 2016. Studiens metodologiska tillvägagångssätt är en kvalitativ innehållsanalys och dess teoretiska utgångpunkter är organisationsteori och The purpose of this study was to examine how the trade unions Akademikerförbundet SSR and Vision articulate the Swedish social services’ situation in articles published on their websites and in their membership magazines between January 2015 and April 2016. The method used in this study was a qualitative content analysis where we aimed to answer the following questions: How is the current situatio
Alunskiffern i Sverige har länge varit av intresse för forskning. Historiskt sett har den varit av intresse för industriellt bruk, senare under utredning för dess eventuella olje– och gasinnehåll. På senare år har alunskiffern varit föremål för forskning på grund av dess innehåll av tungmetaller, exempelvis uran, samt hur detta kan påverka grundvattenkvaliteten. På södra Öland finns några av SveriThe Swedish Alum Shale has long been of interest within research. Historically it has been used for industrial purposes, later because of its potential content of oil or gas. Recently it has come to be of interest due to its content of heavy metals, such as Uranium, and how this can affect the groundwater supplies and its quality. In the southern parts of Öland some of the greatest Alum Shale form
Denna studie undersöker om 25 stycken fiktiva och aktiva premiepensionssparare har erhållit en högre riskjusterad avkastning än AP7 Såfa: Statens förvalsalternativ inom premiepensionen. Undersökningen avser både före och efter det att fondavgifter har betalats, mellan år 2006–2015. Undersökningen tillämpas genom en kvantitativ metod och testar om det finns någon signifikant skillnad för de riskjus
While entrepreneurial brand building has received growing interest over the past years, the particular brand positioning practice around an innovation is little understood so far. The purpose of this study is to link the separate but interrelated academic domains of brand positioning, entrepreneurship and innovation and thereby to contribute to new theory building on entrepreneurial brand position
Studien syfte var att undersöka upplevelser och självbilder kopplade till överskuldsättning hos överskuldsatta personer med psykisk ohälsa. Överskuldsättning, i studien definierat som en upplevelse av att inom överskådlig framtid inte kunna betala tillbaka sina skulder, är ett växande fenomen som uppvisar ett positivt samband med psykisk ohälsa. Studien baserades på intervjuer med nio respondenterThis study investigated experiences and self-images related to over-indebtedness among over-indebted individuals with mental health problems. Over-indebtedness is a growing phenomenon, here defined as the experience of not being able to pay one’s debts within a foreseeable future, that correlates positively with mental illness. The study was based on interviews with nine respondents and situated m
Swedish Match experiences a changing business environment with increased competition. In this business environment, the ability to successfully utilizing technological advances, such as big data and IoT, is becoming more important to remain competitive. In addition, a limited number of studies have been conducted on the theme big data and IoT in a manufacturing firm. Thus, this master’s thesis is
Tidigare studier har visat på att de geofysiska metoderna elektrisk resistivitet tomografi (ERT) och tidsdomän inducerad polarisation (IP) är användbara verktyg för att detektera non-aqueous phase liquids (NAPL). Rapsolja, som är en hydrofob organisk förening med lägre densitet än vatten, har använts i ett laboratorie-försök för att utvärdera användbarheten av ERT och IP för att detektera spridnin
This master's thesis presents a qualitative analysis of nine interviews with public library users who identify as dyke, lesbian, or queer. The study focuses on the participants' lived experiences of public libraries and aim to investigate the library's role in the exploration and practice of a queer or lesbian sexual identity. In what ways does the library contribute to and/or obstruct
Abstrakt bakgrund: Forskning visar att 30% av de som genomgår kirurgi upplever att de har en underbehandlad postoperativ smärta. Otillräcklig behandling av postoperativ smärta kan leda till flertal komplikationer och försenat tillfrisknade. Syfte: Att belysa patienternas upplevelse i relation till akut postoperativ smärta. Metod: En systematisk litteraturstudie som omfattade studier med kvalitativ
