Sökresultat

This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. The initial aim of the VAT system was to operate as if all the transactions occurred in one single country; howe

Studies have shown social work to be a demanding profession, where workers are at great risk suffering from burnout. Interventions to prevent burnout and build resilience in the upcoming workforce is therefore emphasized. The aim of this study has been to explore how educators view the need for social work students to be prepared for the emotional demands of social work. The study was carried out

Previous research show, people interpret others through their pre-understanding and stereotypical beliefs. Rape crimes are periodically debated in the Swedish media. The debates often elucidate laws incapability to manage the complexity of rape, focusing on the women as the injured party. The purpose of this study is to highlight the Swedish district court’s conceptualization of the defendant in r

Bakgrund: En av de stora utmaningarna i Sverige idag är bostadsbristen. För att få fram fler bostäder är konvertering av kommersiella lokaler till bostäder ett alternativ. En konvertering av en kommersiell lokal med hög vakansgrad kan skapa mervärde för fastighetsägaren samtidigt som konverteringen bidrar till samhället i form av nya bostäder. Sådana konverteringsprojekt genomförs inte i särskilt

The purpose of this essay is to investigate how organizations working for people with mental illness regards mental illness and the situation for people with mental illness in relation to society. Using the method of idea- and ideology analysis I examine websites and documents produced by the organizations. In addition to this material I also use two focus group interviews, which I’ve conducted on

Denna studie syftar till att öka kunskapen om hur organisationer kan använda em-ployer branding i sin kommunikation för att attrahera ny talang. Tidigare forskning kring extern employer branding är huvudsakligen fokuserad på arbetskraft som redan är etablerad på arbetsmarknaden, och dessutom finns mycket få studier i en svensk kontext. För att bidra till ökad kunskap i strategisk kommunikation ochThis study aims to increase the knowledge of how organizations can use employer branding communication to attract new talent. Previous research on external em-ployer branding has been mainly focused on employees already established on the labour market and there are very few studies performed in a Swedish context. To contribute to increased knowledge in the field of strategic communication and em-

The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter cal

The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. The wage remuneration rule may increase the amount of dividend that the a

Mosel is Germany’s oldest wine-growing region. This study analyses how authenticity is presented in the practises of wine tourism in this region. The analysis includes an operationalisation of interviews with local vintners, gastronomes, and marketing agents, as well as a content analysis of marketing material gathered at the destination. A model for operationalisation has been constructed specifi

Food insecurity is a persistent challenge in the developing world, particularly the Sub-Saharan African region. Based on the latest report on the state of the World Food Insecurity, an estimate of 28% of the population in the Sub-Saharan Africa is recorded to be malnourished. This enduring challenge, therefore, requires further studies to shed light on the underlying causes of the problem and find

Patienter på intensivvårdsavdelningar vårdas ofta i flerbäddsrum och studier har visat att både patienter och deras närstående upplever brist på privatliv med både vårdpersonal, medpatienter och deras närstående runt sig. Bristen på privatliv kan upplevas problematisk och hindra kommunikationen mellan patienten och dennes närstående. Syftet med studien var att belysa närståendes upplevelser av att

The aim of this thesis is to uncover under what conditions humanitarian NGOs and development NGOs are most likely to cooperate. Of particular interest are the dynamics of cross-mandate cooperation within protracted crises. In the light of a changing humanitarian landscape and the current international advocacy for the implementation of a ‘humanitarian-development nexus’ the relevance of the topic

År 1997 populariserades begreppet personligt varumärkesbyggande. Sedan dess har vår värld förändrats, och förändras fortfarande, med hjälp av teknologi, digitalisering och sociala medier. Att bygga och hantera sitt personliga varumärke är något som idag till stor del sker online. De som anses röra sig bekvämt och vant på sociala medier kallas digital naturals. Mot denna bakgrund ämnar studien utviIn 1997, the concept of personal branding was popularized. Since then our world has changed, and is still changing, with the use of technology, digitization and so-cial media. Constructing and managing one's personal brand is something that to-day largely occurs in the online environment. Those who are considered comfor-table in, and accustomed to, the social media environment are referred to

The thesis aims to articulate collective social rights within the Turkish Constitutional History in the light of European Convention of Human Rights and International Labour Organization Standards, in particular Freedom of Association and Protection of the Right to Organise Convention (C87) and Right to Organise and Collective Bargaining Convention (C98). This thesis is asking the issue of how the

The Swedish Environmental Protection Agency has come to the conclusion that Sweden must cut their greenhouse gas emissions by around 80 % until the year 2050 for it to be possible to meet the climate targets set by the UN. This study aims to show what role the municipalities in Sweden play in the transition of the society to sustainable levels of emissions, focusing on private consumption. The pur

Waste generation is rapidly increasing globally, estimating that 11 billion tonnes of solid waste is produced every year. Cities and urban areas generate large and concentrated waste flows due to the density and multitude of inhabitants. Both waste and how we choose to treat it creates negative impacts on natural, economic and societal systems, both globally and locally. Greenhouse gas emissions,

This paper examines if a growing financial sector has a negative effect on economic growth by draining the rest of the economy on resources. By using data over the financial sector´s share of real capital, ICT-capital, high-skilled labour and gross value added for 15 OECD-countries between 1970 and 2005 a series of panel regressions give support to the hypothesis that the relationship between the

Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. However, since the ATAD is in force. Due to the coming deadline to in

The aim of this study was to describe and examine how therapists at BUP relate to their work with unaccompanied youth. Emphasis lies on the challenges in the work and how they affect the discretion of the therapist. Semi-structured interviews were held with social workers at BUP in different parts of Skåne to collect empirical data, which later was analysed through the theory of street-level burea