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While an exit tax regime satisfies principles like fiscal sovereignty, fiscal territoriality, source and benefit as well as it can find justification in them at a national level, other conflicting issues arise. For instance, from the perspective of an individual, this can lead to double taxation when the Host State does not accept a step-up or deduction for the value on which taxes have already be
Bakgrund: Kommunikation är komplext och är en förutsättning för patientsäker omvårdnad. Enligt omvårdnadsteoretiker Travelbee är kommunikation ett verktyg och innebär ett livslångt lärande. Operationssalen är en högriskmiljö där kommunikation är grundläggande för säker vård för att undvika missförstånd. För att ett operationsteam som består av olika specialiteter med olika professioner ska fungera
This thesis conducts a comparative legal analysis of the European Union’s Digital Markets Act (DMA) and China’s Anti-Monopoly Law (AML), examining their divergent regulatory approaches to governing digital platforms, with Apple’s App Store as a case study. The study investigates how the DMA’s ex ante structural remedies and the AML’s ex post behavioural enforcement shape platform behaviour, compli
This thesis investigates and reflect on the interplay between the EU’s Anti-Tax Avoidance Directive (ATAD) and the OECD’s Pillar Two framework in neutralizing hybrid mismatch arrangements. The research goal is to determine the extent to which these regimes complement or overlap in mitigating hybrid mismatch outcomes. Final findings reveal that ATAD applies a direct, transaction-level approach, by
Access to reliable electricity is essential for delivering safe and effective healthcare. However, many rural healthcare facilities in Mozambique operate without power or experience frequent and prolonged outages. This thesis investigates the potential of repurposed end-of-life (EoL) lithium-ion batteries (LiBs) as an energy storage solution in such contexts. Based on fieldwork in local settings
Konfigurerbara system, såsom Tactels Android-baserade In-Flight Entertainment lösning, erbjuder stor flexibilitet men utgör samtidigt en utmaning för användartestning på grund av det oändliga antalet möjliga konfigurationer. För att säkerställa en bra användarupplevelse undersöker detta arbete möjligheten att använda Artificiell Intelligens, mer specifikt maskininlärning, för att förutspå användarConfigurable systems, such as Tactel’s Android-based In-Flight Entertainment solution, offer great flexibility but also present a challenge for usability testing due to the infinite number of possible configurations. To ensure a good user experience for each configuration, this study explores the possibility of using Artificial Intelligence, more specifically machine learning, to predict users’ ex
With the rapid advancement of urban renewal and the shift toward sustainable development, the integration of Transit-Oriented Development (TOD) and industrial heritage preservation has become a key strategy in revitalizing post-industrial cities. Rather than viewing industrial heritage sites as obsolete, new approaches now emphasize their adaptive reuse within the framework of transit-accessible,
Oats (Avena sativa) are a valued food product due to their nutritional profile and proven health benefits. However, prior to consumption, they require heat processing to prevent off-flavors and undesirable mouthfeel caused by lipase-catalyzed hydrolysis of lipids. While the heat treatment inactivates lipases, it raises concerns regarding sustainability and oat quality. The discovery of novel funct
New York City's transportation infrastructure plays a critical role in shaping economic growth, housing accessibility, and community development. Challenges like congestion, inequitable transit access, and inefficient zoning regulations hinder sustainable urban growth as the city evolves. Last serving passengers in 1924, the LIRR Bay Ridge Branch remains one of New York City's few freigh
Bakgrund: Otillräcklig postoperativ smärtlindring förlänger återhämtningen och ökar opioidförskrivningen med risk för biverkningar och beroende. Medicinsk akupunktur hardärför föreslagits som ett opioid-besparande komplement. Syfte: Att undersöka om medicinsk akupunktur reducerar postoperativ opioidförbrukning hos vuxna patienter som opererats i generell anestesi, samt att värdera effekten i rela
Bakgrund: Biverkningarna av opioider under det perioperativa förloppet är välkända och vanligt förekommande. Som en följd av opioider besväras patienter bland annat av illamående och kräkningar, förstoppning, andningsdepression och i vissa fall opioidinducerad hyperalgesi. Opioidfri anestesi är en möjlighet att undvika opioidernas biverkningar genom att utesluta dem under anestesin. Ur patientens
Kollektivtrafiken spelar en central roll i ett hållbart transportsystem, särskilt när det gäller att uppnå globala hållbarhetsmål och nationella transportpolitiska mål. I täta stadsmiljöer leder begränsat gatutrymme till konkurrens mellan olika transportmedel, såsom mellan cykelbanor, gatuparkering och dedikerad bussinfrastruktur. En viktig faktor som påverkar bussars framkomlighet är körfältsbredPublic transport plays a key role in creating sustainable urban transport systems, particularly in meeting global sustainability targets and national transport policy goals. In dense urban environments limited street space leads to competition between different modes of transport such as between cycle lanes, on-street parking, and dedicated bus infrastructure. One important factor affecting bus ma
Kognitiva bias omfattar flertalet systematiska avvikelser från rationellt tänkande. Anchoring är ett sådant bias där människor tenderar att förlita sig för mycket på en initial siffra eller information i beslutsfattande eller bedömningar. Syftet med denna studie var att undersöka ankareffekten i allvarlighetsbedömningar av möjliga hotbilder mot Sveriges totalförsvar. Två hypoteser prövades: (1) AnCognitive biases encompass numerous systematic deviations from rational thinking. Anchoring is one such bias, where individuals tend to rely too heavily on an initial number or information when making decisions or judgements. The purpose of the following study was to examine the anchoring effect in severity assessments of potential threats towards Sweden’s total defence. The experiment tested two
As global conditions have deteriorated, with threats, wars and conflicts becoming more common, the need for clear risk communication has become increasingly important. In this context, Swedish authorities have taken significant responsibility for preparing and protecting society against risks. The Swedish Civil Contingencies Agency (MSB) has played a central role in Sweden’s risk communication thr
Household expenditure patterns in Ukraine were explored with a focus on clustering techniques to uncover socioeconomic insights and inform policy interventions. Using an officially published Household Income Survey dataset for 2021, the research applies advanced machine learning models, including k-means, DBSCAN, and PCA, to analyze spending habits and identify household profiles with distinct exp
This study aimed to uncover employees’ individual experiences of role transitions within the same organization. We identified the need to enrich existing research on organizational socialization by focusing on internal mobility, which has received less attention compared to external mobility. The following research question was applied: How are employees socialized when moving into new roles withi
This thesis explores the feasibility of using handclaps as a means of biometric identification and control in the context of home appliances. Utilizing the acoustic properties of handclaps, the study proposes a machine learning-based solution capable of identifying the individual performing the handclap as well as distinguishing between single, double, and triple claps. The solution utilizes well
Infertilitet drabbar omkring 10–15 % av alla par i fertil ålder, och assisterad befruktning som IVF och ICSI är vanliga behandlingsalternativ. Graviditetens utfall vid sådan behandling kan påverkas av flera faktorer. D-vitamin spelar en viktig roll i kroppens kalcium- och fosfatreglering, och brist är vanligt i Europa. Tidigare forskning visar motstridiga resultat kring sambandet mellan D-vitaminn
As workplaces become increasingly global and digital, managers in multinational organizations face the challenge of adapting internal communication to both cultural diversity and digital platforms. This study explores how managers of a Swedish multinational company experience and adjust their internal communication when working with multicultural teams across regions. Anchored in the field of stra
As traditional probiotic bacteria such as lactic acid bacteria (LAB) and bifidobacteria are sensitive to industrial processes, more robust spore forming bacteria has gained attention to be used as probiotics. The present project involves scaling up the production of Heyndrickxia sp. with the aim to achieve high yield and purity at each stage of the process. At the end, the harvested cells were fre
