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Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning

After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal

Disaggregating economic inequality from space

Reducing inequality is number 10 of the United Nations sustainable development goals. Inequality in society affect economic growth, development and poverty reduction, and through these indirectly affect environmental degradation, food security and other major problems facing society today. Analyzing the temporal and spatial dynamics of economic inequality requires comparable data on finer scales.

Organisationsidentitet och image - Diskrepans och likriktning

Många organisationer arbetar aktivt med att kommunicera sin identitet genom värdeord, för att, förutom genom sina produkter, framhäva och placera sig på marknaden. Internet växer som plattform för organisationer att synas för sin publik och detta har lett till att många organisationer använder sin webbplats åt att kommunicera med sina publiker. Inte sällan uppstår dock en diskrepans, där en organi

Semantic Analysis of Indoor Floor Plans for Creation of Navigation Graphs

When developing systems for indoor navigation it is important that the user can be led between rooms through doors and openings, and is not told to go through walls. In order to provide this navigation assistance there needs to exist a representation of the indoor environment. One alternative for this is a navigation graph, which—in this thesis—is an undirected graph that connects rooms such that

Chinese International Students’ Everyday National Belonging during the COVID-19 pandemic in France

This thesis explored how French and Chinese national discourses impacted the sense of security of Chinese international students during the COVID-19 pandemic in France. On the one hand, it focused on how the everyday performance and construction of national belonging can offer ontological security to Chinese international students, by providing simple answers to one’s sense of place and self. On t

Straffskärpning i teori och praktik - Om hur skärpningarna av knivlagen kommit att tillämpas i praxis

Den 1 juli 2022 trädde en ändring av lagen (1988:254) om förbud beträffande knivar och andra farliga föremål, även kallad knivlagen, i kraft. Denna innebar bl.a. att kvalifikationsgrunder infördes för bedömningen av om ett brott ska rubriceras som grovt, och att straffskalan för grovt brott skärptes till fängelse i lägst sex månader och högst två år. Syftet med den här uppsatsen är att analyseraOn 1 July 2022, the Swedish Act (1988:254) on the Prohibition of Knives and Other Dangerous Objects (the Swedish Knife Act), which criminalizes possession of knives and other dangerous objects in public places, was amended. Through the amendment, four criteria were introduced to the statutory text, which are to be given particular consideration when assessing whether a violation of the law is to b

Revitalizing Shantou’s “Small Park” district A Livable Historic District with Cultural Heritage in China

This design is located in “Small park historic district”in Shantou, Guangdong Province, China. The site is situated in the coastal area of Southeast China, which has a subtropical climate, humid, hot and rainy, and is a port city. The main forms of transport are ferries, trains, buses and taxis. Shantou is rich in landscape resources, located in an ecological corridor, with many wetlands and park

Changes in the T cell response during gut maturation in young rats - effects of feeding phytohaemagglutinin (PHA), microbial protease and natural weaning

Popular science summary: Mammals are born with relatively immature digestive and immune systems. The functional maturation of these systems takes place at weaning (dietary change from milk to solid food). The activation of immune system occurs due to new antigens from new diet and changed microflora. It has been shown in rat model that activation of adaptive immunity can influence functional deve

Kommunala gym och konkurrensen

Den här uppsatsen kretsar kring svenska kommuners drift av gym, en företeelse som gör att kommunen agerar som aktör på den öppna marknaden. I takt med att allt mer av den offentliga och den privata sektorn har smält samman så har också antalet konkurrenskonflikter som detta kan föranleda ökat. Det privata näringslivet har under årtionden påtalat att de upplever det som ett problem och att den offeThis essay revolves around Swedish municipalities' operation of gyms, a phenomenon that makes the municipalities act as players on the open market. As more and more of the public and private sectors have merged the number of competitive conflicts that this has caused has also increased. The private sector has, for decades, complained that it feels it is an issue and that the public sector is n

Interpreting the HOW of Interactivity in Offline and Online Learning Environments : Perceptions of Interactivity in Offline and Online Learning Experiences to Study Motivations and Engagement in the Context of Today's Participatory Media Landscape

There are countless amount of questions about online learning today, this dissertation meant to extensively address two of them: the importance of control over learning pace and synchronous social learning – in other words – interactivity. Placing online learning in the context of the current participatory media landscape serves with understanding why people engage and participate and how these mo

Production scheduling, a TOC approach

Title: Production Scheduling, a TOC approach. Authors: Carl Andersson Alenbratt and Johan Knutsson. Supervisors: Peter Berling, LTH and Anders Theander, SGSS. Background: The problem of production scheduling is how to efficiently utilize available resources in order to both effectively and efficiently meet customer demand. In a modern manufacturing environment this is a very complex issue but it i

När får arbetsgivare omplacera arbetstagare? - En undersökning av arbetsgivares och arbetstagares rättigheter respektive skyldigheter i två omplaceringssituationer inom privat sektor

Inom det svenska arbetsrättsliga systemet finns det huvudsakligen två typer av omplaceringssituationer. Den första är att arbetsgivare i kraft av sin arbetsledningsrätt kan omplacera arbetstagare inom ramen för deras arbetsskyldighet. Det kan ske utan att det finns någon nära förestående risk för uppsägning. Den andra är att arbetsgivare, enligt 7 § 2 stycket lagen (1982:80) om anställningsskydd, Within the Swedish labor law system, there are mainly two types of relocation situations. The first is that employers, by virtue of their management right, can relocate employees within the framework of their work obligation. This can be done without any imminent risk of termination of employment. The second is that employers, according to Section 7 Part 2 of the Employment Protection Act (1982:80

Framing Development in a New Global Order: A critical discourse analysis of British media’s portrayal of Chinese developmental involvement in Africa

This thesis purpose is to look at British media’s coverage of Chinese developmental involvement in Africa, particularly at how the most-read newspapers in the UK have written about the situation, and how they have used media framing when reporting on it. As media can have an enormous impact on people’s perception of certain situations, this paper’s aim is to analyse the media discourse and offer a

Medicinen är kryckan, inte lösningen: personals upplevelser av de psykosociala inslagen i läkemedelsassisterad underhållsbehandling

The meaning of the concept of psychosocial treatment is ambiguous. The purpose of this study was to examine how professionals within some care institutions, which provide methadone, buprenorphine or naloxone treatment, regard and carry out the psychosocial features of such treatment. Central issues discussed were; how personnel approach the psychosocial features of the treatment, what personnel re

Invandrarprat och skam: en kvalitativ studie av retorikens betydelse

The purpose of this enquiry was to study how the rhetoric about immigrants (invandrarprat) influences the interpretation of reality in regards to new swedes. The study was conducted with the help of qualitative interviews with eight new swedes who, apart from their country of origin, by Swedish social standards would be considered average. Two questions were examined for the purpose of this study:

Implementing the Convention on the Rights of the Child Through Human Rights Education

Can human rights education be used to implement the Convention on the Rights of the Child (CRC) in the education system of developing countries? Can this be a way to advance child rights not only at school but also in the rest of the community? How could human rights training be used to implement the CRC's holistic approach at the global and domestic levels? These are just some of the question

Framgångsfaktorer vid utredning av misshandelsbrott

Under 2005 genomfördes en studie vars slutsats bl. a. var att polisen borde kunna klara upp fler misshandelsbrott där parterna är obekanta med varandra och där brottet skett utomhus. RPS gav därefter Brå i uppdrag att genomföra en ny studie som i stort sett hade samma syfte som den från 2005. Brå:s resultat av studierna har redovisats i Rapport 2007:12 och 2009:1. I den senare dras slutsatsen att During 2005 a study was carried out which concluded in that the police should be able to solve many assault and battery cases where the parties are unknown to each other and where the crime took place outdoors. RPS gave thereafter Brå the task to carry out a new study which basically had the same objective as the one that was carried out in 2005. Brå:s results of these studies has been published i

Sustainability Reporting

In the modern business environment, there is growing number of companies placing weight on sustainability-related issues, such as waste management, local communities, use of resources etc. At the same time such stakeholders as investors, consumers, employees and communities are increasingly interested in understanding company’s efforts and progresses in the area of sustainability. With that respec

Indoor Storage Unit for Recyclable Waste

Problem Statement: The project started with a request from IKEA to contribute more to the environment. The task for this project, issued by IKEA, was to create a concept for a free-standing indoor storage unit for recyclable waste. The unit should hold at least seven different types of waste: cardboard, plastic, paper, metal, glass, deposit waste and some smaller hazardous waste, such as batteries

Tar EVRYone en kaffe med teknologin?

Informations- och kommunikationsteknologin har expanderat och många organisationer har hakat på trenden med att anamma nya teknologiska innovationer. Det har resulterat i att den digitala världen blivit alltmer viktig, men samtidigt problematisk för organisationers kommunikation. Vi har valt att rikta studien mot resultatet av fusionen mellan sociala medier och traditionella intranät, det vill sägIn the past years, Information- and Communication Technologies have expanded, and many organizations are following the growing trend of embracing new technological innovations. This has resulted in the digital world becoming increasingly important, yet problematic for organizations' communications. We have chosen to focus the study on the outcome of the fusion of social media and the tradition