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Purpose: The purpose of this thesis is to investigate the effects of the announcement and implementation of the EU’s Corporate Sustainability Reporting Directive (CSRD) on ESG scores and individual pillar scores of firms. Furthermore, this thesis investigates the impact of firm ESG scores on firm performance. Methodology: This thesis uses Difference-in-Differences and Regression Discontinuity De

I denna uppsats diskuteras det nya lagförslaget om beskattning av carried inte-rest. Carried interest utgörs av den asymmetriska vinstfördelningen som till-faller fondförvaltaren för både investerat kapital och för utfört arbete i de bo-lag som investeringarna sker i. Den föreslagna regleringen innebär att beskattning ska ske enligt de så kallade 3:12-reglerna, vilket i korthet innebär att carriThis thesis discusses the new legislative proposal concerning the taxation of carried interest. Carried interest refers to the asymmetric distribution of profits allocated to the fund manager, partly for invested capital and partly for work performed in the companies in which investments are made. The proposed regulation stipulates that taxation shall be carried out in accord-ance with the so-ca

Uppsatsen handlar om en oklarhet i rätten till självförsvar enligt FN-stadgan, nämligen när en väpnad attack utförd av en grupp som inte är en del av en stats reguljära armé ändå kan vara hänförbar till den staten ge-nom internationella hänförbarhetsregler. Den relevanta rätten för att avgöra om en väpnad attack är hänförbar till en stat är FN-stadgan, ARSIWA, och internationella domstolars rättsThis essay aims to clear up the obscurity of the right to self-defense in the Charter of the United Nations, and more precisely when an armed attack committed by a group that is not part of a state’s regular army is attributa-ble to the state in question by the rules of attribution in international law. The relevant legal sources for deciding whether an armed attack committed by a group is attrib

Given that creative outcomes constitute a critical competitive factor in the creative sector, they also represent an essential resource in a rapidly evolving and innovation-driven market. This motivates an in-depth analysis of the forces that either enable or inhibit creativity. This study examines the influence of management and leadership on creatives in creative industries and identifies factor

The release of carbon dioxide (CO2) from inland waters plays an important role in the global carbon cycle. Yet, there are uncertainties related to estimating riverine CO2 evasion (FCO2), especially in data scarce regions such as the Tibetan Plateau. It is unclear how global change in the form of climate warming and anthropogenic disturbance affects emissions. This study reports annual CO2 fluxes a

I början av 1900-talet byggdes enorma sjukhus runt om i Europa i hopp om att bekämpa den förödande spridningen av tuberkulos. Innan framtagandet av antibiotika och vaccin låg fokuset på att isolera de insjuknade och förse dem med näringsrik mat och frisk luft, i tron om att det hade en läkande effekt på lungorna. Trots att det saknades medicinska belägg för detta resulterade det i att sanatoriernaIn the beginning of the 20th century, enormous hospitals were built all over Europe to cope with the devastating spread of tuberculosis. Before the invention of antibiotics and vaccines, emphasis was placed on isolating the sick and providing them with fresh air, assuming it had healing effects on infected lungs. Despite never being clinically proven, sanatoriums were often located far from cities

Rendering high-fidelity geometry in real time poses significant challenges due to the large data size, increased computational demands, and memory bandwidth limitations associated with dense meshes. While several techniques have been proposed to address these challenges — such as discrete level-of-detail (LOD) systems, hardware-based tessellation, and virtualized geometry solutions like Nanite. Ho

This study aimed to examine the experiences of professionals and volunteers working with older women (aged 65 and above) who are subjected to domestic violence, within women's shelters. Furthermore, the study acknowledges the specific challenges faced by older women in accessing support services and examines how shelters attempt to reach and assist them. Despite growing awareness of domestic v

In the past decade, development aid has played an increasingly important role in China’s global strategy. As China pursues more assertive foreign policies through initiatives like the Belt and Road Initiative (BRI) and the expansion of Comprehensive Strategic Partnership (CSP), its interpretations of diplomatic relations are distinctive from the traditional frameworks shaped by western countries.

In the rush of urban growth, a fractured reality unfolds in Metro Manila, Philippines: one side is a booming, ever-evolving metropolis, while the other is a flood of migrant workers, the unemployed, and the homeless. Slums have even become a luxury few can afford, where even securing a place to live means waiting in line. When slums are a dream out of reach, and space for survival is stretched t

The loss of intertidal foraging habitats at stopover sites is the primary cause of population declines in many migratory shorebirds. However, the absence of high-tide roosts can exacerbate this impact by increasing the energy consumed for alarm flights and longer commutes between foraging and roosting sites, which have been poorly quantified during time-constrained spring stopovers. We monitored a

Kommande kandidatuppsats handlar om det aktiebolagsrättsliga begreppet värdeöverföring som återfinns i 17 kap. 1 §. I lagrummet delas begreppet två delar; öppna värdeöverföringar och förtäckta värdeöverföringar. Denna uppsats kommer i huvudsak att beskriva och analysera förtäckta värdeöverföringar. Detta kommer uppsatsen att göra genom följande frågeställning: När föreligger en förtäckt värdeöverfThe upcoming bachelor's thesis deals with the corporate law concept of value transfers found in Chapter 17, Section 1. The concept is divided into two parts in the legislative provision: open value transfers and hidden value transfers. This thesis will primarily describe and analyze hidden value transfers. This will be done through the following question: When does a concealed transfer of valu

Syftet med den här studien var att undersöka huruvida en experimentell manipulation, innehållandes utdrag från media, påverkade skattning av skuldbeläggande av brottsoffer för våldtäkt (victim blaming). Vidare undersöktes om det fanns skillnad i skattning av skuldbeläggande av brottsoffer och sexism hos kvinnor samt män. Slutligen undersöktes sambandet mellan sexism och skuldbeläggning av brottsofThe aim of this study was to investigate whether an experimental manipulation, containing text from the media, affected the level of victim blaming of a victim of sexual assault. We also tested for gender differences in victim blaming. Finally, the relationship between sexism and victim blaming was examined in men. The design was cross-sectional, and participants (n = 331) were randomized to three

Detektion av ljudanomalier är en viktig pusselbit i strävan mot att nå den fjärde industriella revolutionen. Automatiserad övervakning av industriella maskiner upptäcker fel innan de får förödande konsekvenser. I en industriell miljö finns det ett behov av att ha uppsikt över maskinernas välmående. Erfarna maskinoperatörer lär sig med tiden hur en specifik maskin bör låta och kan identifiera när Traditionally fault detection in industrial machinery has been performed manually by experienced machine operators listening to the machines. However, it is desirable to automate this process to increase efficiency and improve the working environment of the operators. The main challenge in this thesis is to create a system that can accurately detect when an anomalous sound event occurs, at the sam

Klimatförändringarna påverkar vår värld och det behövs ett mer hållbart samhälle. Flygindustrin är i behov av förändring, men flygmotorer är mycket komplexa och tar tid att utveckla. Termoakustiska instabiliteter har kraften att förstöra en motor, men också att minska miljöpåverkan. Samtidigt möjliggör ökad beräkningskraft i moderna datorkluster att detaljerade simuleringar kan utföras för att stuClimate change is affecting our world and a more sustainable society is needed. The aviation industry is in need of change but aero-engines are very complex and take time to develop. Thermoacoustic instabilities have the power to destroy an engine, but also to reduce the environmental impact. At the same time, increasing computational power allows detailed simulations to be executed in order to st

This thesis examines the challenges that women human rights defenders (WHRDs) in Bangladesh are experiencing in a period of shrinking civic space. It further focuses on how perceptions guide their chosen strategies. Applying political opportunity theory, drawing from social movements research, it explores the structural changes in the political system and how it impacts civil society action. Thus,

Mycobacterium avium complex (MAC) infections are still prevalent in humans, more prominent in immunocompromised individuals. These environmental mycobacteria are widely distributed in soil and water sources, making their exposure very common. In various organisms, phase variation enables reversible switches between avirulent and virulent states. Some strains of M. avium exhibit this visible phase

The purpose of this thesis is to study how different political orientations in Swedish foreign security policy have been legitimized. After having pursued a policy of neutrality and non-alignment for 200 years, Sweden made a decision to apply for membership in the military alliance NATO. The investigated time periods are 2014 and 2022, during which Sweden has chosen completely different strategies

Det är möjligt att tillverka plast från socker med hjälp av bakterier, och även om detta bara görs på en relativt liten skala idag så kommer tillverkningen av biobaserad plast troligtvis öka väsentligt de kommande decennierna. Denna typen av plast tillverkas på förnybara råvaror, och är därför ett bra alternativ till plast som är baserad på fossila råvaror, som petroleum. För att öka hållbarheten Membrane filtration was used to concentrate proteins and decrease the salt concentration in a hydrolyzed fermentation broth. The broth was a by-product from the bacterial production and extraction of polyhydroxyalkanoates (PHA), that can be used to produce biobased plastics. 3 ultrafiltration-membranes, RC70PP, GR70PP and ETNA10PP from Alfa Laval Corporate AB, were evaluated at varying cross-flow