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Offentliga upphandlingar i Sverige omsätter uppskattningsvis 634 miljarder kronor per år och har således en stor påverkan på samhällsekonomin. Genom lagen (2016:1145) om offentlig upphandling (LOU) infördes det för första gången en skyldighet för den upphandlande myndigheten att överväga och besluta om kontrakt ska tilldelas i separata delar eller genom ett samlat kontrakt. Beslutet är inte överpr
I sitt arbete mot att förhindra skatteplaneringsförfaranden har lagstiftaren i inkomstskattelagen infört begränsningar mot rätten till att dra av ränteutgifterna för koncerninterna lån. Vid lagstiftningens införande kom detta endast att gälla lån som hänförde sig till förvärv av delägarrätter men då lagstiftningens syfte inte ansågs uppnås utvidgades reglerna till att omfatta alla interna lån. LagIn the legislator’s work towards preventing tax evasion, the legislator introduced restrictions against deduction of interest expenses relating to inter corporate loans. At first, the adjudication process only applied to loans that were attributable to the acquisition of ownership rights within the corporation. But when the purpose of the law was not considered to be achieved, the legislation was
Authors: Johanna Lantz and Josefine Karlsson Title: In the shade of the happy student life: A qualitative study of mental illness among students from the perspective of counselors in student health centers Supervisor: Anders Olsson Mental illness is a recognized and controversial public health problem both nation-ally and internationally and a highly relevant topic in social work. A large group o
The increased competition for talented employees is a new challenge for todays organizations to reach success and as a response to this challenge the term Talent Management was developed during the 1990s. Due to the relatively new concept there is still no generally accepted definition and the purpose of this study is to contribute with knowledge about what defines Talent Management and how it has
The elderly population within the European Union is growing where as the amount of caregivers is not. The objective of the NavMem project is to make older citizens more self-sufficient and confident specifically while traveling on foot. This could potentially lead to a more active and social life while decreasing the need of senior citizen care. With this objective in mind the NavMem consortium ha
A new era of precise time measurement came with the atomic clock. The technology is vital to navigations systems like GPS and to accurate physical measurements. Improvements in laser cooling and the development of frequency combs have combined to enable the construction of clocks using optical reference transitions, which are more stable than the Cesium standard with references in the microwave re
Autism spectrum disorder (ASD) is a neuropsychiatric condition containing a large spectrum of developmental disorders. The diagnosed condition is increasing among people today. With this in mind, there is also a growing need for competence and experience with services and organizations providing care for this target group. The aim of this study was therefore to examine what competence and experien
Big Data is a disruptive technology that is reshaping the way we do business. By gaining more personalised insights into public interests; businesses are able to remodel their practices to become more efficient and offer a more personalised service generating additional value for the customer. It was found that there was a lack of literature looking into the potential of Big Data for PR agencies,
This papers aims at analysing Chinese suppliers’ expectations of interfirm relationship when Western companies offshore their production to China. The research is motivated by the underrepresentation of the Chinese suppliers’ perspective in the literature and the undisputed role of China as the second most popular destination for offshoring. The literature finds that a successful relationship betw
