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Digitalisering av ekonomin och nya digitala affärsmodeller har skapat utmaningar för det internationella skattesystemet. Organisationen för ekonomiskt samarbete och utveckling, OECD, har under de senaste åren arbetat med att ta fram förslag som kan hantera problematiken. Beskattningen av ett företag sker baserat på i vilken stat som företaget har hemvist. Enligt den nuvarande regleringen av fast dThe digitalisation of the economy has resulted in new business models that pose substantial tax challenges for the international tax system. The Organisation for Economic Co-operation and Development, OECD, has published various reports and proposals on how to address these challenges. Under the current system enterprises are taxed based on residency. However, another state may tax an enterprise i

Flera studier har gjorts om hur cognitive load theory kan vara användbar för att urskilja lögner, där forskare ofta har använt externa distraktioner för att öka den kognitiva belastningen för att se effekterna på deltagares förmåga att framgångsrikt fabricera en berättelse. För att vidareutveckla den tidigare forskningen har denna studie ämnat att fortsätta utforska hur metoder som utgår från prinSeveral studies have been made about how cognitive load theory might be useful to discern lies, in which researchers have used external distractions to increase the cognitive load to observe how this impacts participants’ ability to successfully fabricate a story. To further the previous research, this study aimed to study the difference between telling the truth and telling a lie may be related t

In a GIS system, the need to encode geospatial data without standardized cartographic representations, such as population data, weather information, etc., on top of a map is common. This can be done with a layer on top of a base map, with the effect that the base map is partially or fully hidden. Reducing the opacity (or its equivalent - increasing the transparency) of this overlay data layer is a

Ledarskap i en föränderlig värld medför stora utmaningar för företag, organisationer och inte minst ledare. Studier visar hur ledare och medarbetare upplever obalans mellan yrkesliv och privatliv vilket påverkar arbetsglädje, arbetsmotivation och individers hälsa. Att känna att man har work life balance är en viktig aspekt då arbetet för många tenderar att ta överhand och privatlivet kommer i kläm

The purpose of this thesis is to systematically map the factors and tasks linked to drowning accidents and the rescue services response to drowning accidents that has the most influence on the outcome. To achieve this purpose, two methods have been used, a literature study and an interview study. The literature study aimed to map the current research on drowning and drowning response and to identi

The fountain of Anna Perenna and her nymphs was discovered in an excavation around twenty years ago in northern Rome and its cistern was found to house both religious votives and magical objects, such as curse tablets (defixiones). Thus, this water shrine constitutes a unique setting for magical practices, magicae artes, in the city of Rome and ancient Italia, which this essay aims to further exam

BAKGRUND. Enligt världshälsoorganisationen (WHO) beräknas 3,6% av världens befolkning lida av någon form av ångestsyndrom och 4,4% av depression. Ångest innefattar en känsla av oro, rädsla eller panik, men även olika ångestsyndrom såsom social ångest, agorafobi och posttraumatisk stressyndrom. Depression innebär en känsla av nedstämdhet och vanliga symtom är brist på energi och motivation och avsa

Bakgrund: Uppvärmning inför en fysisk aktivitet är sedan länge känt som en obligatorisk prolog till ett ansträngande träningspass. Det finns olika typer av uppvärmning, generell och specifik, och dess struktur är betydande för vilken effekt den förväntas ge. Syfte: Avsikten med denna studie var att undersöka vilken effekt den generella uppvärmningen har för den muskulära maximala kraftutvecklingen

In October 2022, under a new administration, the Swedish government made a historic declaration to abolish the established tradition of allocating one percent of the Gross International Income (GNI) to foreign aid. This pivotal decision, unprecedented in Sweden's history, has sparked considerable attention and raised questions about the motivation behind this notable shift in aid policy. There

Hälsodata har stor betydelse för forskning om sjukdomar och behandlingsmetoder. Ett sätt att genomföra forskningen är att samla in hälsodata direkt för det specifika forskningsändamålet. Ett annat sätt är att återanvända hälsodata som redan har samlats in för andra ändamål för det aktuella forskningsändamålet. De två centrala regelverken som reglerar när och hur hälsodata får användas inom forskniHealth data is of great importance for research on diseases and treatment methods. One way to conduct the research is to collect health data directly for the specific research purpose. Another way is to reuse health data that has already been collected for other purposes for the current research purpose. The two central regulations that regulate when and how health data may be used in research are

This study aims at understanding how Malmö plan for grassroot footballfields and how they will manage the demand with the ongoing densification of the city. The soft values provided by grassroot footballfields will also be examined and analysed. The research questions provided in this study is How does Malmö Municipality plan footballfields today?, How should footballfields be guaranteed place in

The advancement of CMOS technology has been fueled by the need to satisfy Moore’s law by shrinking transistors to progressively smaller sizes and increasing the transistor density per unit area [1]. The dimension of the state-of-the-art MOSFET is now down to a few nanometers. However, with continued device scaling, the performance of Integrated Chips (ICs) starts to deteriorate, making it essentia

This paper analyzes if patients’ demand for Direct-to-Consumer Telemedicine (DCT) providers is affected by a change in patient fees. The paper utilizes a natural experiment when the patient fee increased for patients in Region Stockholm using one DCT provider but remained unchanged for other DCT providers. By using DCT visits per month for all other regions as control, the effect on the demand for

The combined global emergence of a sustainable development discourse and Swedish policies requiring municipalities to rapidly build new housing have led Lund to develop Brunnshög. This pioneering megaproject balances urban expansion with high sustainability ambitions. Through the lens of urban political ecology, this thesis aims at analysing Brunnshög’s dominant sustainability narrative as told by

In this thesis, I discuss the difficulties Ukrainian refugees face in accessing and integrating into the Swedish labor market, the role of civil society organizations (CSOs) in Sweden with regard to the labor market integration of Ukrainian refugees, and the policy hindrance and CSOs’ limitation in achieving their goal for Ukrainian refugees. This thesis gathers qualitative data using semi-structu

The ability to hear is essential for receiving auditory signals, which serve as warnings and alerts in many situations, including fire evacuation. However, people with hearing impairments may miss out such signals and can be exposed to dangerous situations. This is particularly relevant in scenarios where audible alarms are the primary form of alert, such as in fire scenarios, natural hazards, or

ADHD is a common neurodevelopmental disorder that is defined by a pattern of hyperactivity and/or inattention that negatively affects an individual’s ability to function in everyday life. There are a multitude of challenges in correctly diagnosing ADHD. Symptoms are primarily behavior based and there are not any good biomarkers that can be used to help clinicians to diagnose the disorder correctly

In Skåne, Southern region of Sweden, where the idea that no Sámis live in the area is largely spread across the Swedish population, the few Sámis living there find themselves navigating their ethnic identity, between performativity, agency, and making use of the policies implemented at a national level. In a context of ongoing decolonisation of the Sámis and their lands, official institutions such

Studien undersöker integrationen av IoT-data i befintliga BI-system och dess relevans för kort- och långsiktiga beslut samt begränsningar som är förknippade med användningen av denna typ av data. IoT har blivit alltmer integrerat i organisationers verksamhet men forskningen kring dess relevans till BI-system är fortfarande begränsad. Genom intervjuer med olika organisationer och analys av insamlad