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De riktade ränteavdragsbegränsningsreglerna introducerades 2009 i inkomstskattelagen (IL) för att motverka skatteplanering mellan bolag inom samma intressegemenskap och skydda den svenska skattebasen. Reglerna har sedan dess ändrats två gånger varav den senaste versionen introducerades 2019. Huvudregeln i 2019 års regler är att ränteutgifter kopplade till en koncernintern skuld endast är avdragsgiThe Swedish interest deduction limitation rules were introduced in 2009 in the Income Tax Act (ITA) to counteract tax planning between companies within the same group and to protect the Swedish tax base. The rules have since been amended twice, with the latest version introduced in 2019. The main rule in the 2019 rules is that interest expenses related to an intra-group debt are only deductible in

The world is transitioning towards a renewable energy system to combat climate change and the wind power industry plays a key role in this shift. However, with the expansion of wind power concerns about its impact on local biodiversity have been raised. This thesis investigates the incentives, regulations, and challenges that are influencing biodiversity management in the wind power industry. Thro

This thesis examines the lack of reliable data and the comprehensive understanding regarding lethal violence in Sweden, especially when taking into consideration the hightened media focus on lethal shootings. This thesis aims to solve that by adding more nuance to the public knowledge, both regarding the good and the bad. By utilizing high-quality cause-of-death registry data from the Swedish Nati

Tau-leaping is an algorithm for model simulations most often used in kinetic chemistry. It was created to make simulations more efficient at the cost of some accuracy. However, its uses outside of chemistry are limited but could help make some model simulations more efficient. This study aimed to implement Tau-leaping and analyze it from a statistical perspective. The Lotka-Volterra prey-predator

This master case study delves into Hennessy's strategic efforts to dissociate itself from associations with the US hip hop community during the 1990s to the early 2000s in order to reclaim control over their brand. Authored by three master's students, the case study teaching notes provides insights of how students can solve the case of Hennessy's branding challenges and learn from the

Moral injury occurs when a social worker experiences the ethical dilemma of judging that there is a morally correct course of action but perceives that they are prevented from following it. Repeated moral injury can result in the compound phenomenon of moral distress. In Swedish welfare benefit processing, social workers make decisions based on laws, workplace directives and guidelines, as well as

The study aimed to explore users' experiences of behavioral activation therapy (BAT) in the context of cognitive behavioral therapy (CBT). Behavioral activation therapy is a therapeutic approach that emphasizes engaging in meaningful activities to counteract depression and improve overall well-being. The study was conducted through semi-structured interviews with eight participants aged betwee

This research study aims to study the press releases that had been published by the Saudi Public Investment Fund for the time period, beginning in April 2016 and ending in November 20231. This research intends to understand the potential framing strategies that had been used in the official press releases of the Saudi Public Investment Fund in its communication strategy in the broader context of S

The concept of simultaneously receiving and transmitting at the same frequency is known as Full-Duplex (FD). Such a wireless system is a novel technique which could effectively half the required channel Bandwidth (BW) for the same data rate. In FD systems, the leakage of the Transmitter (Tx), called Self-Interference (SI) signal, leaks into the Receiver (Rx) which is a major hardware-related obsta

The goal of Master`s thesis is to design a power amplifier as part of a transmitter operating at 71-86GHz using the 22nm technology. The primary objective is to design a narrowband power amplifier for E-band at 80GHz. The output power range is 14-20dBm power added efficiency around 14% - 18%. The additional aim is investigating what new circuit concepts need to be used at 80GHz compared to 40GH

This study aims to explore social workers' perceptions of their own capacity to work with children exposed to violence, focusing on maintaining the child's well-being and safety. The study examines the opportunities and limitations within their area of work, considering factors like consent, national laws and professional experience. The study employed qualitative methods to explore social

The drought prone Eastern Province of Rwanda has experienced rapid growth in agriculture and population over the past decade. This thesis used the Lower Akagera catchment as a case study to determine the current and historical water demand for domestic and agricultural sectors and identify the factors driving these changes. Based on collected field data, a water use model was trained to estimate d

Fermentation has played a vital role in human history, offering solutions for food preservation, culinary diversity, and the creation of diverse and flavorful foods and beverages. Its importance continues today, both in traditional practices and in modern industrial applications. This report outlines the outcomes of an investigation into and the optimization of the solid-state fermentation proces

This thesis aims to examine how university-educated members of Generation Z in Sweden explain their decision to delay parenthood. As declining fertility rates across the globe risk to strain the global economy, this topic has never been more relevant. Sweden and the Noridcs have served as examples on which other nations have based their fertility strategies, but as the region has seen a sudden, an

This master thesis aims to use eco feminist theory to examine how the patriarchal and anthropocentric western society have impacted the modern man's relationship to the non-human world and the Christian tradition. Is there a connection between the systematic oppression of women and minorities in the patriarchal ideological system and man's relationship to domesticated animals and the human

Denna artikel utforskar hur ledande beslutsfattare navigerar förhållandet mellan mänskligt omdöme och dataanalys i sina beslutsprocesser. Genom kvalitativa metoder, inklusive intervjuer med beslutsfattare från olika organisationer, avslöjar studien balansen mellan mänsklig intuition och datadrivna beslut. Resultaten belyser den fortsatta betydelsen av mänskligt omdöme bredvid teknologiska framstegThis paper explores how senior decision-makers navigate the relationship between human judgement and data analytics in their decision-making processes. Using qualitative methods, including interviews with decision-makers from various organizations, the study uncovers the balance between human intuition and data-driven decisions. Findings highlight the continued importance of human judgement alongs

In the last decade, technological innovations have become an integral part of the human life experience. Today’s youth spend many hours on social media and use it in multiple ways. During this time attitudes in Sweden have shifted towards a more liberal view on drugs and national drug legislation. The purpose of this study is to examine how three professionals working with youth substance abuse tr

Society relies on the continued operation of software systems, from healthcare to social media platforms. These systems can be engineered to be highly reliable, but complexity assures surprise. People have the ability to manage this complexity, filling gaps in design by recognizing, diagnosing and correcting anomalies. Rarely can surprises be managed by individuals alone. When engaged in anomaly r

The popularity of the Netflix series ‘Drive To Survive’ has almost doubled the amount of Formula 1 (F1) fans thanks to its great storytelling and compelling narratives about the drivers, teams, the rivalries between them and challenges they tackle. The first season aired in 2019 and it is estimated that more than 6.8 million people have watched the show. As a result, the F1 brand is stronger than