Filtyp
In Sweden, reindeer husbandry is one of the most important traditions of the Sami people and is protected by the Reindeer Husbandry Act. The reindeer are semi-domesticated and migrate to different grazing lands depending on seasons. Reindeer husbandry is dependent on weather conditions for forage availability throughout the year, and this study examines potential effects of the predicted climate c
This study analyses the fiscal impact of population aging in Sweden from 2015 to 2060. We consider the three main areas of public spending in the demographic context: education, health care and pension. A separate analysis is performed for each of the three alternative macroeconomic scenarios, which are the status quo, the pension reform and the health care reform. Our results indicate that the ol
The purpose of this study is to analyse the communication of Apple to illustrate how social exclusion is used to produce fear, and how it has played the role as a means of persuasion in a constructed reality. In the present investigation process the researchers have taken a critical stance. The authors aim at unveiling the structure of implicit means of persuasion in various Apple’s campaigns over
In Primary care mental health problems such as insomnia, anxiety, worry, depression and stress-related symptoms common and stress is one of the most common causes of sick leave. Mindfulness is a method found to be effective to treat the symptoms of stress in the group. This study investigated whether mindfulness-based group therapy based on “Here and Now program” is effective for patients with str
Den här studien syftade till att undersöka hur mellanchefer förstår sin roll i pågående organisationsförändringar. Studien utgick från ett mellanchefsperspektiv där två olika nivåer av mellanchefer undersöktes. Studien utfördes på en anonymiserad fallorganisation. En förändringsledarskapsutbildning, vid namn Leading Change, initierades inom fallorganisationen i början av år 2016 och studien undersThis study aims to investigate how middle managers understand their role during organizational changes. The study was conducted at an anonymous case organization and two levels of middle managers were examined. An education in change management was initiated by the case organization at the beginning of 2016. The study examines the impact of the education on middle manager’s understanding of their
This thesis in whole is essentially envisaged to display the evolutionary process of the protection of the right to data protection, with a focus on cross-border data transfers, specifically between the EU and the U.S. post-Schrems case. The Schrems case marks a pivotal moment in the definition of the notion of privacy and data protection in many ways, among which the downfall of Safe Harbor is th
This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. The author discusses whether the proposed measure is in line with the arm’s length principle – the internationally recogniz
Den här kandidatuppsatsen har genom en kvalitativ kritisk textanalytisk studie undersökt hur Lunds universitet utformar och anpassar sin guide för sociala medier för att skapa en enhetlig förståelse kring kommunikation av myndigheten i sociala medier. Guiden för sociala medier är ett internetbaserat dokument som publiceras i wikiformat, vilket gör den till ett levande dokument då den ständigt kan
The purpose of this study was to examine how The Municipal Housing Company of Lund (LKF) could plan future waste management in the construction phase of new rental apartments. With this thesis, I aimed at exploring trends regarding household waste and effects on future waste fractions through an environmental scanning. In addition, I presented and identified current best practice waste collection
This study is a quantitative content analysis of the coral gardening in different climate zones and its limitations and possibilities. The purpose of the study is to highlight the different approaches to coral gardening and whether these could be implemented in other climate zones. I will also highlight why coral gardening is important from an environmental perspective. To conduct the study, I hav
In the current reinforcement steel supply chain the information transmission is often done with 2D-documents. This practice prevails even when structural engineers create complete building information models containing all reinforced concrete. In some cases, the contractor uses the rebar drawings to once again create a 3D model, containing the rebar, to provide views for rebar workers to be used d
This study uses qualitative research by documenting experiences of social workers work-related stress in a governmental organization. The aim of this research is to investigate how social workers experience sense of coherence and how that relates to stress in their work-place. Both of these will hopefully allow for a clearer picture regarding what factors can help create a healthy workplace. Semi-
Species extinction rates have during the last centuries reached levels leading scholars to proclaim a sixth mass extinction, even referred to as defining element of the Anthropocene. How humanity relates to nature and biodiversity has thus become part of how we delineate and describe the geological epoch we live in. Sustainability science has since its origins built on a research agenda calling fo
The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificia
OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. This thesis will focus on Action plan 13 in the li
Sub Saharan African (SSA) countries are facing severe economic challenges such as high trade costs, poor trade performance and low growth levels. As a result development assistance is needed to overcome these difficulties. SSA countries receive the highest share of Aid for Trade (AfT) and therefore it is important to assess the effects of AfT. This study investigates the trade effect of AfT on tra
Under år 820-824 AD drabbades stora delar av Europa av en intensiv kallperiod som orsakade kraftig matbrist och svält. Den historiska bevisningen för händelsen är förhållandevis tydlig men fram tills nu har denna kallperiod aldrig tidigare i detalj korrelerats till eller styrkts av klimatdata. Genom sammanställning och tolk-ning av befintlig litteratur och användning av befintlig högupplöst paleok
London is a large city, yet it’s almost entirely dependent on food from outside the city. The city imports 80 percent of its food, and much of it from abroad. Food is being transported longer and longer distances and these food miles (from producer to consumer) comes with great concerns about local and global sustainability. Heavy road freight daily congests and pollute the inner city of London as
This thesis examines how the right of free movement and the borders are perceived and practiced by Europeans, and how they affect the everyday lives of Europeans in the context of the current refugee crisis and Paris attacks. It claims that EU, EEA, CH and the Schengen area constitute a cultural construction within Europe based on inclusion and exclusion, belonging and citizenship. The freedom of
