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The following thesis examines whether the Danish R&D tax incentives in sections 8 B and 8 X of the Danish Tax Assessment Act qualify as Qualified Tax Incentives (QTIs) under the OECD/G20 Side-by-Side Package and how such classification affects their treatment under Pillar Two. The analysis is based on a doctrinal legal method combined with a functional assessment of the incentives in ligh
Fel, brister och skador på svenska byggnader orsakar uppskattade kostnader på uppemot 111 miljarder kronor årligen. Trots befintliga kvalitetssäkringssystem visar studier återkommande att egenkontroller, det dominerande kontrollverktyget under produktion, inte uppfyller sitt syfte i praktiken. Mot denna bakgrund har användandet av byggkontrollanter på uppdrag av beställaren vuxit fram som ett kompDefects and damage in Swedish buildings result in estimated costs of up to 111 billion SEK annually. Despite existing quality assurance systems, studies consistently show that self-inspection, the predominant control mechanism during construction, fails to fulfil its intended purpose. Against this background, the use of construction inspectors employed by the client has emerged as a complementary
The renovation and adaptive reuse of existing buildings is increasingly recognised as a strategy to address both housing shortage and climate targets in Europe. In Sweden, there is a large potential in converting cold attic spaces in mid-twentieth-century multi-family buildings which offers increased housing capacity without new construction. However, attic retrofits involve complex interactions b
The goal of this thesis was to investigate the path-length dependence of jet suppression for jets propagating through a medium known as the quark–gluon plasma (QGP). The QGP is formed in collisions between two lead (Pb) ions, where the overlap region consists of participant nucleons distributed in an approximately elliptical geometry. Simulations of jet quenching in these collisions were performed
Low-temperature vacuum spray drying (VSD) is a potential drying approach for probiotic and live biotherapeutic product (LBP) formulations. This thesis investigated VSD for Limosilactobacillus reuteri DSM 17938 as a model probiotic strain, with the aim of identifying a feasible lab-scale operating window and using data-driven analysis to support process understanding. Sucrose–maltodextrin formulati
The screening of foreign direct investment (FDI) has emerged as one of the most contested points of intersection between the interests of national security and the free movement of capital under Article 63 TFEU. Within this evolving regulatory landscape, the Czech FDI Screening Act introduces a residual cate-gory of investments that, while falling outside the scope of mandatory screening, remain s
Few-cycle laser pulses are fundamental for tracking ultrashort motions such as electron dynamics and achieving stronger fields. They are also extensively used to perform high-harmonic generation and in attosecond science. However, generating stable and high quality few-cycle pulses requires a simultaneous control of bandwidth and dispersion. The generation of few-cycle pulses in an efficient manne
Glacier retreat has cascading effects for mountain communities whose livelihoods and cultural- cosmological beliefs are deeply intertwined with glacier-fed ecosystems. Loss and damage research and governance overly emphasize economic framings rendering intangible losses invisible. This thesis adopts a Plural Values approach to surface lived experiences of glacier-related loss and damage in the Uga
Oligonucleotides are short fragments of RNA or DNA that can act as active pharmaceutical ingredients (API) in medicines used to target a wide range of diseases, with further applications continuously emerging. Solid Phase Oligonucleotide Synthesis (SPOS) remains the dominant platform for oligonucleotide production. However, SPOS is characterized by high reagent consumption and a poor sustainabilit
This work studied a metal fluoride transition state analogue (TSA) complex of β-phosphoglucomutase (βPGM), a phosphoryl transfer enzyme catalysing the interconversion of glucose-6-phosphate (G6P) and glucose-1-phosphate (G1P), and its P146A and A136N mutants using advanced NMR spectroscopy methods. Conformational exchange rates of βPGM:MgF3–:G6P TSA complex were extracted at a grid of temperatures
Detta examensarbete tillämpar en kvalitativ fallstudieansats för att utforska hur digitalisering omformar modeindustrins värdekedjor – en bransch präglad av globalt fördelad produktion, korta produktlivscykler och växande hållbarhetskrav. Ett analytiskt ramverk utvecklas genom att integrera Porters värdekedjeperspektiv, Fords typstrategier för teknologi, Rayport och Jaworskis perspektiv på kundgrä
Per- and polyfluoroalkyl substances (PFAS) are becoming an important regulatory and tech-nical concern for the pharmaceutical industry due to their high environmental persistence, po-tential health risks, broad use across many industrial production fields and growing pressure for their regulation in consumer products. The pharmaceutical industry is particularly at risk for PFAS, due to their stric
Advanced therapy medicinal products (ATMPs) are complex biological products that present specific scientific and regulatory challenges during clinical development. This thesis aimed to analyse consolidated Part I considerations raised during assessment of investigational ATMP clinical trial applications (CTAs) under the Clinical Trials Regulation (CTR) to identify recurring scientific and regulato
Title: Exploring Rush Order Policies in a Multi-Echelon Inventory System Authors: Stina Nilsson & Lina Solbu. Supervisors: Johan Marklund, LTH. Philip Mårtensson & Johan Lidvall, Volvo Group. Background: The Case Company is currently transitioning their inventory control from a single-echelon to a multi-echelon optimization approach. As no formal rush order policy currently exists, it i
Syftet med det här examensarbetet är att undersöka hur musiklärare och deras handlingsutrymme påverkas av olika ramfaktorer i kulturskolan. Det berör faktorer som byggnadens konstruktion och arkitektoniska förutsättningar, gehör från ledning, chefer och rektorer samt graden av spatial kompetens hos musiklärarna. Semistrukturerade intervjuer med ett kriteriebaserat urval ligger till grund för uThe purpose of this study is to investigate how the discretionary power varies amongst music teachers based on the different contextual factors in school of arts. The rules of conduct refers to the structure of the building and architectural constraints, the accommodation from managers and principals, and the spatial competence amongst music teachers. The data in this thesis is collected through s
This study aimed to investigate healthcare counselors’ experiences of providing psychosocial support for patients’ relatives and next of kin within different somatic healthcare settings, as well as the organisational conditions influencing this work. Furthermore, the study aimed to examine healthcare counselors’ discretion in relation to family support across different healthcare contexts. The stu
Extreme heat is not neutral. In Athens, the dense urban environment and harsh summer climate disproportionately impact the socio-economically marginalized. This research bridges the gap between climate data and human experience by uniting geospatial and qualitative survey data regarding heatwaves in Athens Municipality, with urban heat island research, vulnerability theory and climate justice. Sat
This master thesis focused on evaluating and designing the user interface of a camera production machine used in an industrial manufacturing environment. The project was conducted in collaboration with a global technology company and aimed to improve usability, clarity and operational support through a user-centered design approach. The work began with a comprehensive pre-study of the existing int
