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This research aims to fill the knowledge gap with regards to food waste prevention with a specific focus on quick service restaurants (QSRs) – also known as fast food restaurants. Restaurants are in a prime position to reduce food waste produced in the consumptive stages of the food supply chain, and more focus should be placed on how restaurants can help achieve food waste reduction targets. The
There are about eight thousand and five hundred of level crossings in Sweden according to Swedish Transport Administration (STA). Approximately four thousand and six hundreds of railroad crossings are arranged without any type of protection. Most of the accidents occurs when there are none protection or the amount of traffic is very low. Types of protections that are usually used in most of the le
Den allmänna rösträtten har genom historien varit något som människor be-hövt kämpa för. Idag kan man tycka att det ska vara en självklarhet att alla människor är berättigade lika och allmän rösträtt, men så har fallet långt ifrån alltid varit. Så sent som 1965 såg man till att alla svarta medborgare i USA tilläts utöva sin rätt att rösta. I Sverige, Storbritannien och USA finns det många likhetUniversal suffrage has throughout history been something people have had to fight for. Today, it may seem self-evident that all people are equally entitled to universal suffrage, but this has far from always been the case. As recently as 1965, measures were taken to ensure that all Black citizens in the United States were allowed to exercise their right to vote. In Sweden, Great Britain, and the
Denna examensuppsats undersöker den rättshistoriska utvecklingen av det svenska statliga detaljhandelsmonopolet för alkohol med fokus på hur inskränkningar i näringsfriheten och köprätten reglerats och motiverats från framförallt 1850-talet fram till idag. Uppsatsen analyserar de bakomliggande politiska resonemangen och hur dessa har skiftat i takt med samhällets förändringar, från tidig moralisk This thesis examines the legal history of the Swedish state monopoly on alcohol retail, focusing on how restrictions on freedom of trade and purchasing rights have been regulated and justified, primarily from the 1850s to the present day. The thesis analyzes the underlying political reasoning and how this has shifted in line with changes in society, from early moral education to modern public heal
Subject motion and eddy-current distortions represent significant challenges in diffusion MRI, particularly for clinical protocols utilizing "half-sphere" sampling. While the current gold standard, FSL’s eddy, employs Gaussian Process (GP) predictions to correct these artifacts, its performance can degrade under specific acquisition constraints, most notably when sampling lacks antipodal
Fåmansföretagsreglernas grundläggande syfte är att förhindra att fåmansägare omvandlar inkomster som bör beskattas i inkomstslaget tjänst, till kapitalinkomster för att på så vis minska sin skatt. Givet att fåmansägaren uppfyller de förutsättningar för att beskattas i enlighet med 57 kap. IL, så kommer dennes inkomster därför schablonbeskattas. Det finns undantag till nu nämnda regler. Ett undantaThe main purpose for the rules regulating closely held companies is to prevent the owners of such companies from converting income that would be taxed in the higher wage-related income category into the lower capital income in order to reduce their tax liability. If the owners of a closely held company satisfies the conditions for taxation in accordance with Sweden’s Chapter 57 Act on Income Taxat
Beskattning är en central fråga för många företag. För att uppnå en jämnare företagsbeskattning över tid finns det möjligheter för företag att spara under-skott och genomföra underskottsavdrag vid ett senare tillfälle. Det saknas tidsbegränsningar för hur länge ett underskott kan vara ackumulerat vid oför-ändrad ägarstruktur. Om det däremot sker en ägarförändring kan den så kal-lade beloppsspärrenTaxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if
It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This
The enlargement of the European Union is upon us&semic a more advanced economic reasoning is developing&semic the European Commission receives an increased number of cases&semic a more developed and complex market stresses an increased sophistication of analysis and, finally, the Commission is exposed to an increased scrutiny by the European courts. All these factors are relevant in or
The main goal of the project was to decrease the cooling time of a diamond anvil cell (DAC) by modifying an existing design. Modifications included change of materials, overall dimensions and a significant reduction of mass together with additional suggestions for decreased cool time. The initial design was known to function with current materials and dimensions. The first step of the thesis was
Research suggests that polyphenols, such as anthocyanins, that are found in considerable amounts in many types of berries, contributes with a positive effect on human cognition. However, clinical trials are warranted to support these findings. Preparation for such a trial includes developing a berry-rich study product and a corresponding reference beverage. Phenolic compounds are highly unstable a
Cycling as mode of transport can be seen as a sustainable and active mode of travel that can be part of the solution for climate change and urban congestion. Many cities in Europe are now investing in cycling to reduce their carbon emissions and make their spaces more liveable and accessible. Some cities have arguably already achieved an advanced cycling culture where cycling is normalised and wov
This study comprehensively evaluated the global warming potential of an office building in a newly built Scandinavian neighbourhood seeking to reach sustainability. The primary objective of the research was to support the city authorities of Helsingborg by providing valuable insights into actual carbon emissions at the building level and proposing measures to minimize these emissions to achieve cl
Värdering av obebyggd tomtmark för småhus kan ibland vara svårt då det saknas ett bra ortsprismaterial. Ännu svårare är att värdera tomtmark för småhus som är bebyggda med byggnader på ofri grund. Tomtmark med byggnader på ofri grund upplåtna med nyttjanderätter anses ha ett lägre värde än tomtmark som är obebyggd eller tomtmark som är bebyggd av fastighetens ägare. Det beror på att nyttjanderätteThe objective of this work is to examine the impact on value that a house on leasehold has on the underlying land in a partition ordinance. In order to build a foundation and create an understanding about houses on leasehold, partitiontools and different methods of valuation I undertook literature studies. The literature consisted of, among other things, preparatory work for FBL and the Court of A
Det här är ett masterarbete kring relationen mellan ADHD och musik, inte inom medicin. Med arbetet vill jag lyfta upp fördelar, hyperförmågor och den stora kreativa potential som ADHD ger mig som musiker. Jag fick ADHD-diagnosen först efter flera års studier på Musikhögskolan, och hade innan dess levt 30 år med bara nackdelar med ADHD. Eftersom jag var missnöjd med medicinen tänkte jag “out of theFinding my inner Nimrud - my life as an ADHD musician This is a master's thesis on the relationship between ADHD and music, not in medicine. With this work, I aim to highlight the advantages, hyper-abilities and great creative potential that ADHD give me as a musician. I got the ADHD diagnosis after 4 years of study at the Academy of Music. Before that I lived 30 years with only the disadvanta
Skattelagstiftning styrs av principer, som ibland kan säga emot varandra och då behöva vägas mot varandra. I förarbeten redogör lagstiftaren för hur denna bedömning ser ut, och det är möjligt att genom förarbeten analysera vilka principer lagstiftaren behandlar, hur de behandlas och hur de vägs mot varandra. Det finns olika sätt att dela in skatterättsliga principer; ett sätt är att dela in dem i Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. There are
Biomanipulation, i.e. to reduced planktivorous- and benthivorous fish in order to receive changes in the trophic structure has been a successful method to improve water quality and the ecological status in eutrophic lakes. The initial idea was to increase the abundance of large zooplankton and thus to cause a trophic cascade with reduced algal biomass. Many studies failed to observe an increase of
Villa homes are designed to be able to tackle many injured leading factors. Today's villa homes are planned and projected by many years of experience in villa construction. No matter how well you planned the project planning and execute it, an injury can occur. Moisture and water damage can occur from a variety of factors, both from the outer- and inner factors. The external factors may be in
Title: The discount rate used in the impairment testing of goodwill – A comparison of market-based assessments Seminar date: 2014-05-23 Course: FEKN90, Business Administration: Master Thesis in Corporate Finance, 30 HP Authors: Victor Håkansson and Anton Persson Advisor: Erling Green Key words: Goodwill, impairment testing, discount rate, market-based assessments and IAS 36. Purpose: The pur
Inherent errors in tipping bucket flow meters may limit monitoring data reliability. In this work, we perform the static and dynamic calibration of four large tipping buckets, apply different regression curves and investigate the possible measurement error sources. The volumetric capacity (static calibration) of each piece of equipment was determined. They were tested (dynamic calibration) under t
