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Objectives: This study sets out to answer the following research questions: 1. How do Sida and CEDLA problematize poverty and what does this reveal about their underlying development paradigms? 2. What are some of the key promises and challenges of Sida and CEDLA’s differing understandings of capitalism for their use of the MDPA framework in Bolivia? The key areas of focus are the organizations
The impacts of harbour porpoises by human-made, so called anthropogenic, underwater noise disturbance have been investigated in the past decades. As harbour porpoises are protected under the EU habitat directive, underwater noise management has been proposed as part of conservation efforts. Disturbance of harbour porpoises by ship noise and boat activity has previously been reported to have negati
Gränsdragningsproblematiken vid bedömningen av om en hästverksamhet utgör hobby- eller näringsverksamhet har sedan länge varit föremål för diskussion. Senast den fjärde februari 2021 uppmärksammades frågan i Sveriges riksdag då en riksdagsledamot efterfrågade ett förtydligande i lagstiftningen gällande vad som ska anses vara privat verksamhet och vad som ska anses vara näringsverksamhet. I lagstif
De s.k. fåmansföretagsreglerna i 57 kap. IL syftar till att motverka att aktiva delägare omvandlar arbetsinkomster till lägre beskattade kapitalinkomster. När utomstående passiva delägare äger viss andel av bolaget blir en inkomstomvandling inte längre fördelaktig. I 57 kap. 5 § finns därför en undantagsregel från de särskilda beskattningsreglerna i 57 kap. IL, den s.k. utomståenderegeln. Om incit
Uppsatsen behandlar incitamentsprograms beskattningskonsekvenser i onoterade aktiebolag. Mer specifikt avhandlas incitamentsprogram i form av teckningsoptioner och personaloptioner. Ett incitamentsprogram utformas för att attrahera, rekrytera, behålla och belöna viktig personal inom bolaget. Vidare riktar det sig framförallt till nyckelpersoner inom bolaget som ledningsgrupp och styrelseledamThis thesis treats the consequences incentive plans may have on a private company not listed on any stock exchange. More specifically in terms of warrants and employee stocks. An incentive plan is formed in order to attract, recruit, retain and reward important staff within the company. Furthermore, it is primarily used as incentive for management and members of the board. Hence, the purpose
Genom reformen en modernare rättegång gjordes möjligheten för parter att närvara vid domstolssammanträden via ljud- och/eller bildöverföring permanent. Användningen av sådana lösningar har ökat under de senaste åren och accelererades av covid-19-pandemin. I experimentell miljö har det återkommande observerats att vittnens och målsägandes utsagor uppfattas som mindre tillförlitliga om de presenterThrough the reform en modernare rättegång [a more modern trial] the possibility for parties to attend court hearings via video and/or audio was made permanent. The use of such solutions has increased over the last years and was accelerated by the covid-19 pandemic. In experimental settings it has repeatedly been observed that witnesses’ and complainants’ testimonies are perceived as less credibl
De senaste årens volatila marknadsläge har lett till konflikt mellan beställare och entreprenör med avseende på osedvanliga prisökningar och leveransstörningar. Det råder sällan en gemensam bild i projektorganisationen kring hanteringen av dessa vilket kan påverka relationen mellan beställare och entreprenör. Studiens syfte är bidra till en kunskapsutveckling som gynnar aktörerna som påverkats avThe volatile market situation in recent years has led to a conflict between client and contractor with regard to unusual price increases and delivery disruptions. There is rarely a common understanding in the project organization on how to deal with these, which can affect the relationship between the client and the contractor. The aim of the study is to contribute to the development of knowledge
Smart grids are often advertised as more environmentally sustainable compared to their “conventional” counterparts. What is highlighted then is their potential to save energy and integrate more renewables into the grid, thus decreasing CO2-emissions. This thesis investigates two less discussed aspects of smart grids, those of circular economy and social sustainability. An initial literature review
As cities keep densifying, essential resources such as daylight access become increasingly restricted. Therefore, prioritizing energy efficiency and enhancing the energy performance of our buildings is required for obtaining a sustainable urban environment. The challenges of implementing these ideas have triggered efforts to make cities smarter, for example, by using 3D city models for solar energ
Examensarbetets titel: Borta Bra men Hemma Bäst?: En kvalitativ flerfallsstudie om hur svenska startups väljer produktionsplats Seminariedatum: 3 juni, 2022 Ämne/kurs: FEKH99, Examensarbete i Entreprenörskap och Innovation, 15 högskolepoäng Författare: Elias Alhar, Karl-Oscar Giertz och Måns Wirfelt Handledare: Joakim Winborg Nyckelord: Entreprenöriellt beslutsfattande; Supply chain management; Lä
Water protection areas (WPAs) are legal instruments that require fixed boundaries that can be clearly defined on a map. Groundwater systems, however, are not fixed. Groundwater capture zones expand, contract, and shift with pumping, while groundwater flow changes with seasons, climate, and land use. In practice, some older protection areas follow roads, property boundaries, or other convenient sur
BACKGROUND: Bone mineral density (BMD) is compromised in patients with systemic sclerosis (SSc) compared to the background population, yet the underlying disease related factors are less known. This study evaluates SSc disease-related features and predictability for BMD along with established risk factors for low BMD in SSc patients compared to controls.METHODS: The study includes 211 SSc patients
The European Green Deal, the Circular Economy Action Plan, and the Packaging and Packaging Waste Regulation that becomes generally applicable from 12 August 2026 compress the timeline within which the European packaging value chain must adapt. Two workforce populations need development at the same time. Students approaching graduation require up-skilling, and practicing professionals require re-sk
