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This thesis aims to evaluate the extent to which income from embedded royalties in mixed contracts generated by a subsidiary falling under the ATAD’s CFC rules can be attributed to the tax base of the parent company as “any other income generated from intellectual property” as established by Article 7(2)(a)(ii) ATAD in light of the freedom of establishment under Article 49 TFEU. First, it explains
Previous research has shown that it is possible to decarbonise Sweden's road transport sector. This study develops a scenario based method and analyses the influence of external factors on energy security, focusing on passenger and freight transport. It does so by analysing the vulnerabilities and capabilities of five different climate mitigation strategies, investigating previous security scenari
The hematopoietic stem cell (HSC) has and continues to be extensively investigated, and represents by far the most studied somatic stem cell. Development of various experimental technologies, including fluorescence activated cell sorting (FACS), have been crucial for research advancements within the hematopoietic field. However, utilization of flow cytometry techniques put high demands on study de
This study investigates volatility spillover between the prices of electricity at Nord Pool, carbon emission allowances in the EU Emissions Trading System (EU ETS) and tradable green certificates (TGC) in the Swedish-Norwegian TGC market. ETS and TGC schemes are market-based policies with the overlapping goals of mitigating greenhouse gas emissions and stimulating sustainable energy investments. A
Autonomous driving is a technology that is currently in a phase of being developed and tested on roads in several countries. A major challenge for autonomous driving and for smart city technologies in general is regulatory challenges both regarding regulation of the technology in itself and technology as a regulator of urban space. This article examines how the development of autonomous driving em
This study explores the control degree in success criteria operationalization. A literature review reveals that control degree relates to two patterns operationalizing success criteria: one directed to measurement and measure selection; the other directed to operationalization through the conceptualization of a relationship between a specific factor and project success. While in both patterns tighThis study explores the control degree in success criteria operationalization. A literature review reveals that control degree relates to two patterns operationalizing success criteria: one directed to measurement and measure selection; the other directed to operationalization through the conceptualization of a relationship between a specific factor and project success. While in both patterns tigh
The research presented in this paper is based on interviews with 51 employees from 51 different organizations (including private and public sectors). Employees were interviewed more than once, over a period of 6 months, each interview lasted between 30 min to 1 h. The discussion in this paper is based on interviews during sessions which were explicitly dedicated to Information Systems and Cybersec
The Academy of Public Administration under the President of the Republic of Kazakhstan is a prestigious higher education institution with a special status, dedicated to the professional development of the country's civil service. Established by Presidential Decree on May 31, 2005, it was formed through the merger of several key institutions, including the Academy of Civil Service, the Judicial Aca
https://www.norca.lu.se/academy-public-administration-under-president-republic-kazakhstan - 2026-07-05
A Discussion about "Twenty Springs" at Malmö Konsthall Berlin-based Sono-Choreographic Collective discuss their sound installation Twenty Springs, happening in parallel at Malmö Konsthall from Wednesday, October 18th to Sunday, October 22nd, 2023. They will discuss methods of artistic research, and how they turned 20 years of environmental data into a 60-minute installation. The discussion will al
https://www.lmc.lu.se/how-artistic-researchers-are-sonifying-climate-data - 2026-07-05
Title: Technology – the link between network effects and diversification Seminar date: 2013-06-07 Course: FEKH19, Degree project Undergraduate level, Strategic Management, 15 University Credits Points Authors: Carolina Edvinsson, Adam Lindroth, Andreas Walberg, Laura Waldenström Advisor: Matts Kärreman Key words: Network effects, Diversification, Industry convergence, Technological platforms, Inno
