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Fastigheter anses på grund av dess unika egenskaper att vara en av de bästa skattebaserna, och i takt med globaliseringens acceleration blir betydelsen av skatteintäkter från denna skattebas allt större. I Sverige har skatteuttaget från denna skattebas trendvis minskat med åren, något som sticker ut på ett internationell plan. Syftet med rapporten är att jämföra olika fastighetsbeskattningsmodellReal estate is regarded as one of the best tax bases due to its unique characteristics. As globalization accelerates, the importance of this tax base is increasing. In Sweden, the tax revenue from real estate has trended downward over the years, something that stands out internationally. The purpose of this report is to compare different property taxation models for detached single-unit propertie

When a stroke patient visits a physiotherapist for rehabilitation, various tests are often conducted. The results from these tests need to be stored somewhere, and currently, there is no efficient method for doing so. The best available option is an Excel spreadsheet that calculates the results, followed by the physiotherapist having to save the data in another way. This process is time-consuming,

This degree project focused on the evaluation of the facilities, production process and conditions within a brewery production site in order to identify potential contamination risks in the beer production process and suggested actions for improving and enhancing protection against contamination. The project was performed in collaboration with a microbrewing company that produces beers with differ

Abstract: This research explores the experiences of Somali woman students, to gain an understanding on how the subgroup interacts within and around campus, in relation to their race, gender and cultural identity. This research aims to acknowledge the multiple barriers and factors which may aid or hinder their experiences. The findings allowed for thematic analysis. The study observed that the par

Reconfigurable intelligence surface (RIS) is a promising candidate technology for future 6G wireless communication systems. In existing communication systems, the network operators are unable to control the propagation environment, which causes significant limitations on communication performance. RIS aims to create favorable propagation conditions via programmable phase shifts. Employing RIS can

Det är i början av sommaren och solen steker, asfalten ångar av värmen. Med snabba steg springer barnen in under den stora eken och i skuggan är det svalt och skönt. Träd och buskar hjälper till att hålla temperaturen nere på gården samtidigt som det ger skugga över både gården och huset. Barnen fortsätter in bakom trädet, här finns små stigar och buskar där de brukar leka. Gården är stor, det gårIncreased average temperatures, rising sea levels and heat waves are some examples of the consequences of climate change. Cities are particularly vulnerable to climate-related events due to their structure and lack of green and blue spaces causing negative impacts on both the environment and public health. Children are one of the most sensitive groups to heat waves and they spend plenty of time in

In the last decade, the European Union (EU) has faced several different security challenges, such as terrorist attacks, military conflicts, and a refugee crisis, threatening the safety of its citizens and interests. This has contributed to the EU's desire to improve its security and defense capacity. As part of the solution, the EU established the European Peace Facility (EPF) in 2021, which p

Three quinoa-containing breads made from three different varieties of quinoa were presented as test products to be compared with a control of regular white wheat bread. The study was a randomised controlled single-blind, crossover in which blood glucose, insulin and subjective appetite sensations “Hunger”, “Satiety” and “Desire to eat” were measured in regular intervals during a three hours period

Hazardous substances i.e., substances of concern pose a risk to both human health and the environment. Stricter regulations and increased focus on circular economy are pushing organisations to substitute hazardous chemicals to safer alternatives. Substitution can lead to a number of benefits, for example cost reductions and competitive advantages. There has been a growing focus on substitution sin

Purpose: The purpose of this study is to examine the meaning of an organizational culture certification. We are intending to create a deeper insight into the certification process, its outcomes and benefits in order to get an understanding of how the concept can be interpreted in a scientific manner. We further aim to challenge the current perspective of organizational culture certifications a

This study explored the importance of short-chain fatty acids (SCFAs) in maintaining gut health and how different diets affect their levels. Blood plasma and serum samples from mice subjected to two intervention studies on oats and fruits were analysed to determine SCFA concentrations. Using a one-way ANOVA, the study compared SCFA levels in five different diet groups focused on fruit supplementa

I denna rapport analyseras koncept för tandborstar med låg vikt och kort tillverkningstid. Förhoppningen är att låg vikt och kort tillverkningstid kan leda till positiva effekter såsom lägre koldioxidfotavtryck, mindre materialanvändning och en mer kostnadseffektiv tillverkning än vad som gäller för dagens tandborstar. Med hjälp av Ulrich & Eppingers produktutvecklingsprocess har flera olika kThe work presented in this report investigates how a toothbrush can be designed to be lightweight and at the same time fast to manufacture. If a low weight and short manufacturing time can be obtained, several other advantages can be had, such as reduced carbon dioxide footprint, less need of material, and more cost-efficient manufacturing. With the help of Ulrich and Eppinger’s product developmen

Cereals constitute a large portion of the nutritional intake in the world and are an essential part of a sustainable future. The common oat (Avena Sativa L.) has a unique composition of nutrients, including many lipids. One problem with this is the inability to be stored during a longer period due to the high lipase activity which releases bitter free fatty acids (FFA). Heat treatment is the most

Since 1962, Sweden has gained significant global influence through its generous foreign aid policy. However, in late 2022 a new foreign aid policy was announced which includes several drastic and controversial changes. This study demonstrates the significance of taking the Russian invasion of Ukraine, the severest conflict in Europe since 1945, into consideration to understand this change of forei

Ultrakorta laserpulser är bara några femtosekunder(10−15s) långa. De är alltså över på några miljondels miljardels sekunder. Många avändningsområden kräver ännu kortare pulser. Det kan röra sig om materialmodifiering på nanoskalan, ögonoperationer, datalagring, eller mätning av händelseförlopp som är över på bara några femtosekunder - eller mindre! Det finns olika tekniker för att ta en laserpulsNonlinear optical effects can be used for spectral broadening, which the basis of the field of post-compression of laser pulses. When the intensity of light becomes high enough the refractive index becomes intensity dependent, and as the intensity often varies both with position and time so does the refractive index. The consequence of the position dependence is self focusing, an often unfavorable

The transition from animal-based to plant-based proteins is rapidly increasing because of different concerns about meat consumption, some being the nutritional and environmental effects of meat consumption. During this transition, there needs to be a holistic approach to assessing plant-based food. This master thesis is focused on investigating the nutritional and environmental impact of three pla

This thesis fulfills its aim by creating a theoretical framework in order to identify and analyze the perceived challenges of participative decision-making in hybrid teams, which are two concepts of growing importance. Previous research has neglected the intersection between the two, which is a shortcoming this thesis addresses by considering their challenges in conjunction. To address the purpose

The Georgian higher music education sector has undergone major changes since the Erasmus+ International Credit Mobility was established for study and training opportunities between the Erasmus+ programme and partner countries in 2015. This thesis explores the Europeanisation processes of Georgian Higher Music Education by analysing the responses of higher music education institutions to the opport