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This paper compares tax legislations regarding a right to deduct donations to charities in corporate taxation in Sweden and Finland. The national legislation of each Member State of the European Union grants different tax exemptions for non-profit organizations. The Member States may independently determine which entities are granted tax benefits, under what conditions and to what extent these exe

Denna uppsats handlade om antisocialt beteende kopplat till (upplevd) självförmåga (selfefficacy) och självkänsla (self-esteem). Syftet var att undersöka ifall det finns en korrelation mellan grad av antisocialt beteende och grad av självförmåga och självkänsla. Hypotesen är att ju högre grad av antisocialt beteende desto högre grad av självförmåga och lägre grad av självkänsla. Metoden som användThe purpose was to examine if there is a correlation between the level of antisocial behaviour and level of self-esteem and self-efficacy. The thesis was that the higher level of antisocial behaviour correlates with a higher level of self-efficacy, but a lower level of self-esteem. The method used was online survey, with a total of 111 participants between the ages of 18 and 30. The survey consist

Sprickbredder i armerade betongkonstruktioner bör begränsas med hänsyn till hållbarhet, täthet och estetik. Eftersom betong har en relativt låg draghållfasthet kan sprickor dock sällan undvikas, men kan med olika strategier minskas för att uppfylla de givna kraven. I betongkonstruktioner kan dragspänningar och följaktligen sprickor uppstå på grund av tvångsdeformationer, som kan uppstå på grund avThe need for limiting crack widths in reinforced concrete structures is due to durability, tightness towards gaseous and liquid substances, and for aesthetic reasons. Although concrete cracks at relatively low tensile stresses and can not be avoided, strategies for crack control can be adopted to meet the requirements. For certain structures, tensile stresses and consequently cracking may arise du

Privacy by Design is a methodology that enables privacy to be built into the design and architecture of information systems and business processes. Rather than bolting on protection at the end of a design process, care for privacy needs to be one of the foundational concerns of any implementation. Traditionally, privacy policies have been largely approached reactively, and only triggered once a br

Violence and harassment in the world of work is a complex issue that has numerous manifestations. This thesis provides an overview of the international law around violence and harassment at the workplace, both taking into the account the new ILO Convention on the Violence and Harassment, C 190 and the previous legal instruments that had touched on this issue. In so doing, it assesses the potential

Dissolved organic matter (DOM) is the major absorber of sunlight in most natural waters and a critical component of the carbon cycle in aquatic systems. The photochemical decomposition of DOM can have a significant impact on the landscape-atmosphere carbon exchange. However, little is known about how changing characteristics of DOM due to water browning (allochthonous inputs of DOM from terrestriaThe photochemical decomposition of the dissolved organic matter DOM can have a significant impact on the landscape-atmosphere carbon exchange. However, little is known about how changing characteristics of DOM due to water browning (allochthonous inputs of DOM from terrestrial sources) affect the photochemical processing of the DOM. A shift from in situ self-produced (autochthonous) DOM to allocht

Abstract This thesis investigates the impacts pre-merger characteristics play in long-term post-merger performance from a sample of small and medium sized enterprises whom conducted M&A activity within the European Union between the time period of 2011-2013. Using data collected, a quantitative analysis was performed to measure the impact of six separate factors on post-merger performance anal

Syftet med denna uppsats är att ta reda på hur covid-19 utbrottet påverkat hotellrummens så kallade prispremie, det vill säga den supplementära kostnaden att boka ett återbetalningsbart hotellrum i förhållande till ett icke-återbetalningsbart hotellrum (mätt i procent). Vi kommer undersöka om covid-19 haft en större påverkan på prispremien i de länder som drabbats hårdast av covid-19 under våren 2

Industriavloppsreningen på pappers- och dissolvingmassabruket Södra Cell Mörrum (SCM) har nyligen uppgraderats med ny utrustning för att minska utsläppen till vatten, och därmed möta rådande och framtida utsläppsvillkor samt krav på tillämpning av BAT (bästa tillgängliga teknik). Tillbyggnaden av reningsverket innefattar bland annat ett polymerflockningssteg, tre nya skivfilter, ett system för autThe industrial wastewater treatment at the Södra Cell Mörrum (SCM) paper and dissolving pulp mill was recently upgraded with new equipment to reduce emissions to water, aiming to meet current and future effluent requirements and comply with BAT (Best Available Techniques). The new extension of the water treatment facility mainly consists of a polymer flocculation step, three rotating disc filters,

Den additiva tillverkningsprocessen och kvalificeringen av komponenter i metall är komplex och tillverkningsmetoden är inte ännu fullständigt förstådd. Syftet med detta examensarbete är därför att förvärva kunskap om kvalificeringsprocesser kopplade till additiv tillverkning i metall och att utveckla en hållbar kvalificering för additivt tillverkade komponenter hos Alfa Laval. KvalificeringsprocedThe process of additive manufacturing and qualification of components in metal is complex, and the manufacturing method is still not fully understood. Therefore, the purpose of this thesis is to gather knowledge of the qualification procedures connected to additive manufacturing in metal and to develop sustainable qualification for additively manufactured parts at Alfa Laval. The qualification pro

The purpose of the thesis is to explore and understand the meaning, sources, and role of brands’ perceived innovativeness to talents due to the proposed importance of the attribute within the so-called war for talents as well as contemporary theoretical and practical discourse. In accordance with the relativistic and interpretivist stance taken, a qualitative methodology is adapted through the uti

Denna uppsats handlar om hur bildspråk och metaforer kan användas i fysikläromedel på högstadiet. Syftet var att undersöka bildspråket i två olika läromedel och deras respektive lättlästa versioner. Bildspråksidentifikationen har gjorts utifrån definitionen av att tala om en sak i form av en annan. I analysen undersöks didaktiskt medvetna metaforer och hur dessa omarbetas till lättläst. Bildspråk

The main purpose of this thesis is to evaluate two current methods, Brokontrollen and TungTransport, used in Sweden for analysing heavy transport on existing bridges. It was investigated how the two methods compare, how bridge types affect the differences, if other variables impact the results and how, and if the methods can be improved. To answer these questions, first, a set of vehicles (which w

Currently, Blockchain Technology (BT) is still in the early stages of development. However, this technology has been used in some governments, organizations, companies, and research institutions. The novelty of BT led to the needs of an organization to understand what drives them to implement it. Besides understanding the drivers of implementing BT, it is also equally necessary to understand the c

Återbruka mera vitvaror! En undersökning av det som borde vara självklart enligt avfallshierarkin De resurser som finns på jorden utarmas mer och mer för varje dag som går. Hur vårt ekonomiska system är uppbyggt med att utarma resurser, producera, och till sist slänga våra produkter är i längden ohållbart. Det leder till stora mängder avfall och resursbrister som kan leda till att ekonomin på sikBecause of the unsustainable consumption patterns and the continuous over-use of the planet’s resources, we are in dire need of change. The EU adopted an action plan in 2015 for developing a circular economy where resources will keep their value for as long as possible in the value chain. Reuse is an important strategy in the circular economy; reassuring that the products no longer wanted by the o

FacePrint is a project developed by a consortium that aims to efficiently provide facial prostheses, mainly nose and ear prostheses. One of the companies involved in the project is Purple Scout. Their task was to develop the interface that the clinicians will use to design the prosthesis. The idea is that patient and doctor sit together and decide what the prosthesis should look like using the int

Sveriges kommuner ställer idag allt högre krav under upphandling av teknisk utrustning till äldreomsorgen. Inom särskilt boende handlar dessa krav exempelvis om att vårdtagare alltid ska ha möjlighet att larma och positioneras, samt nya krav om falldetektion och pulsmätning. Tunstalls mobila trygghetslarm uppfyller idag de två första kraven och ämnar att inom en snar framtid även implementera fallDuring public procurement for elderly care in Sweden, higher demands on technological equipment are being introduced. Besides the regular demands for residential care that the elderly always should be able to alarm the caretakers and to always be positioned within the housing, new demands include fall detection and pulse measurement. Tunstall's mobile personal alarm meets the regular demands a

Integrated product development combines multiple disciplines (mechanics, engineering, informatics) in the development of complex products in corporations. In today’s economy, the development environment could be considered volatile, uncertain, complex and ambiguous, which prompts for experimentation, incremental product design and continuous engagement with the customer or end user. Literature sug

Due to global demand for alternative energy sources, the industry of hydropower is continuing to thrive. Not only are there already thousands of dams worldwide, but many more developments are planned for the future. This has increased attention towards the topic of reservoirs, and more specifically their potential to act as a source of greenhouse gases. Despite tropical locations being known as ‘h

Since the late 1990’s the child’s perspective in cases where children have experienced domestic violence has gained more attention in both research and Swedish law. Despite this attention, the child’s perspective might still get overlooked by social services in cases where domestic violence is present. Therefore, this study wishes to explore how social workers within family law and family safety u