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The paper analyses whether net wealth and property taxation would be a more desirable alternative to other forms of wealth transfer taxation applied in the current tax system of the United Kingdom. It firstly discusses key features of desirable tax system and then methodically applies each form of the taxation towards this framework. Special attention is given to horizontal and vertical equality o
Purpose: The purpose of this paper is to investigate the audit profession's interpretation of the characteristic competence in sustainability assurance, and how this is practically demonstrated. Method: In this paper, a qualitative research with an inductive method approach has been used. Theoretical perspectives: Theories in this paper consist of Flint’s (1988) philosophy of auditing, Abbott’
The purpose of our study is to investigate the concept of business scapegoating and its influencing constructs and how they could be hindered. A constructionist approach is used with a grounded theory strategy. Concerning our qualitative research, an exploratory method was used followed by discourse analysis, serving as a support function, which constitutes a triangulation method. The theoretical
VI Delimitations The company has several product families but only one is investigated in this project. There are today two main warehouses at the production site, the warehouse for raw material and the one for finished goods, where only the latter was studied. There are other places within the company where capital could be tied up as well, e.g. when products are being processed in a machine, but
Today, package has more obligations than just protecting the product. Consumers see the product and package as an integrated part and requires luxurious and prestigious package in order to attract them. This has forced companies to improve their package design to be able to sell their products. Both companies and consumers use it for different reasons but the visibility on the shelf remains the sa
Research question: How can business-to-business companies utilize social media in order to manage their established customer relationships? Purpose: The purpose of the thesis is to investigate the theoretical framework and case studies in order to gain an understanding for the advantages and disadvantages of social media in a relationship perspective. To be able to answer how business-to-busine
The introduction of new technology in the complex and safety-critical obstetric setting represents a notoriously difficult process. The changes of working practice brought about by a new device can challenge and affect professional boundaries. Consistent with the epistemological pluralism of medical social science research we decided to explore and celebrate the partially overlapping and sometimes
Africa has suffered two traumatizing events in history that have helped shape the present day individual, be it on the continent or in the diaspora. First there was the transatlantic slave trade that spanned from the 15th century to the late 19th century and saw the inhuman and forceful transportation of Africans to plantations and homes in the Americas. Then came colonialism immediately after sla
Indonesia is a country with a growing economy and in pararrel with economic growth, energy demand in the country is increasing rapidly. However, energy supply in the country is becoming an issue since Indonesia’s energy supply mainly depends on fossil fuel resources which is non-renewable and the national reserve of fossil fuel itself has been decreasing. At this rate, Indonesia will have to impor
Recent research indicates that several neurological diseases that affect motor functions could be diagnosed using analysis of detailed arm and hand motion. This analysis has earlier been carried out manually by looking for certain mo- tion patterns in patients and animals performing a skilled reaching task. In this thesis we investigate the possibility of performing these tests in a more auto- mat
The circumstances and constraints under which a problem is solved can affect how people engage in problem solving. Based on that premise this research investigates the effects of motivational music in the context of a dynamic ball-transportation task. In particular, this study explores how music influences distance moved, throwing accuracy, non-linearity, motivation and emotion regulation. 15 part
The integration of environmental, social, and governance (ESG) factors in investment decisions and corporate practices has gained momentum, reflecting the global focus on sustainability and ethical practices. This study investigates the relationship between ESG-scores and stock returns from 2019 to 2022 across three industry groups – manufacturing and raw materials, technology and media services,
This study examines how descriptive, predictive, and prescriptive analytics are applied in decision-making during stable operations and disruptive events, focusing on the Swedish food retail sector during the Covid-19 pandemic. Using a qualitative case study approach with semi-structured interviews and pattern-matching analysis, the research reveals key differences in analytics usage. During stabl
The thesis examines the impact of the Trump and Biden administrations on international trade relations and agreements, specifically comparing their trade policies. It explores how their contrasting approaches—Trump's protectionist stance versus Biden's multilateral cooperation—have influenced global trade dynamics through a mixed-methods approach for analysis. The research incorporates bot
Over the last few years there has been a buzz circling one word: immersive. This word is not only connected to communication technologies, but it is also a way to explain what to expect when entering for example an art exhibition. Within the world of immersive experiences are visitors meant to watch digitised art – which is reconstructed from existing artwork – in a new and engaging way. Through c
With an annual production of 1.4 million tonnes of fish, Morocco is currently the largest seafood producer in African and Arab countries. However, a vast majority of fish labelled as Moroccan come from the maritime zone of Western Sahara, the last non-self-governing territory in Africa that has been occupied by Morocco since 1975. Furthermore, the fish stock off the Western Saharan coast is at the
This thesis investigates the transition of Quantum Chromodynamic (QCD) matter to a strongly interacting Quark Gluon Plasma (QGP), where quarks and gluons become deconfined. The expansion of this plasma exhibits characteristics of an ideal relativistic hydrodynamics system, suggesting a behavior similar to that of a perfect fluid. Collective behavior, indicating a QGP phase, is studied through anis
