Sökresultat

Den 1 januari 2019 trädde nya skatteregler för den svenska företagssektorn i kraft. De nya reglerna innebär bl.a. att det infördes en generell begränsning av ränteavdrag i bolagssektorn. Syftet med reglerna var att förhindra erodering av den svenska skattebasen. Implementeringen ifrågasattes i en rad remissinstanser då området dels blivit svåröverskådligt genom den turordningsregel som lagts tillOn the 1st of January 2019, new tax regulations within the Swedish corporate sector was set in motion. The regulations constitute a general restriction of interest deductions within a company. The main purpose of the new regulations was to prevent erosion of the Swedish tax base. The implementation was questioned in a number of bodies considering proposed legislation, as the legislative area has

Denna uppsats undersökte de historiska och samtida narrativen kring hemlöshet och missbruk i sju av statens offentliga utredningar (SOU:er) publicerade mellan 1962 och 2018. Syftet med undersökningen var att genom kartläggning av narrativen nå förståelse för krav på drogfrihet på inackorderingshem för hemlösa; hur det kan motiveras och var det kommer ifrån. Vi ställde oss frågan hur vi kan förstå

The shift to agriculture as the main form of subsistence practice allowed past peoples the freedom and potential to exploit their natural and man-made environment for personal and societal gain. Decades of archaeological excavations conducted on the Swedish island of Öland have amassed a wealth of information regarding the subsistence and settlement patterns of Iron Age societies. This thesis aims

Studying knowledge-intense regional development from the perspective of classified periphery fills an identified gap in analysis and practice. It illustrates challenges, possibilities, and nuances current trajectory of centre-peripheral development. Exploring role and perspective of peripheral areas within regions, and thus marginalized places, can help increase cohesive, instead of fragmented, re

Bakgrund: Mentalsjukhus i Sverige avvecklades på 1990 talet och mobila team sattes in för att stödja personer med psykiska funktionshinder. Mobila team används olika runt om i världen och visat sig vara en samhällsresurs. Psykiatriska sjukhusinläggningar minskar och patienter förväntas klara sig mera hemma på grund av samhällets stödinsatser. Olika studier har gjorts för att visa mobila teams effe

Studien fokuserar på rollen av samhällsekonomisk analys (CBA) i relation till stora offentliga infrastrukturinvesteringar. Målet är att diskutera utförandet och användningen av CBA i planeringsprocessen för en höghastighetsjärnväg i Sverige. Genom en samhällsekonomisk analys av det svenska höghastighetsprojektet samt en diskussion om CBA i förhållande till stora infrastrukturinvesteringar i den ofThis study focuses on the role of Cost-Benefit Analysis (CBA) in the context of large public infrastructure investments. The objective is to discuss the execution and use of CBA in the planning process for a High-Speed Railway (HSR) in Sweden. Through the implementation of a CBA on HSR in Sweden and a discussion of CBA’s role in large infrastructure investments in the public sector, better insight

The understanding and investigation of new industrial development paths is a core topic in evolutionary economic geography. In new path development theory, development is often explained through endogenous effects and in the state of ongoing processes. The impact of a sudden exogenous shock has received less attention. This essay aim is therefore to explore the impact and presence of agency in the

The shift to an activity-based way of working entails a change in how we view our work and our workplace. Some years ago, not many people had heard of activity-based working, but today there are many organizations around the world that apply an activity-based approach. This report aims to describe and analyze leaders’ experiences of activity-based working in different organizations. For the method

Domestic violence is a global issue. Almost a third of women worldwide that have been in an intimate relationship have experienced sexual or/and physical violence. Women with insecure migrant status who experience domestic violence are a particularly vulnerable group, as they have an uncertain right of residence that is dependent on their relationship. The purpose of this study was to examine the

The growing need for green investments has contributed to the increased issuance of green bonds. This research investigates if green bonds are priced differently from conventional bonds by measuring yield spread discrepancies. To estimate the potential yield premium, we perform a matching method and a fixed effect generalized least squares estimator from October 2016 to December 2020. We observe t

This paper analyzes trade in services’ vulnerability to exogenous shocks in order to contribute to the often-neglected area of international trade in services. It is accomplished by examining how Sweden’s border measures during the European refugee crisis affected services trade between Sweden and Denmark. The impact of the border measures is estimated with a difference-in-differences model: Swede

Kranioplastik är ett kirurgiskt ingrepp där en del av skallen rekonstrueras på grund av estetiska eller medicinska skäl. I de flesta av fallen är kranioplastiken gjord med patientens egna skallben som har sparats från ett tidigare kirurgiskt ingrepp men om skallbenet saknas på grund av en defekt eller annan anledning så behövs ett implantat. Metoden för att designa implantatet har tidigare beståttCranioplasty is surgical repair of a skull bone defect due to a previous surgery or injury. Cranioplasty is most often performed with autologous bone flap, i.e the patient's own saved bone from previous surgery if this is available. If autologous bone is not available then custom procedure is to manually mould an implant using bone cement from the plastic polymethyl methacrylate (PMMA). Manual

Purpose: This thesis examines the home-country bias of the general U.S. investor and the possibilities for such an investor to diversify internationally. Moreover, it studies the optimal distribution between foreign holdings in emerging- and developed markets. The portfolio optimizations are considered through two investor profiles, one who aims to minimize her variance and one who seeks to maximi

The Swedish labor market today is not equal and there is a strong under-representation of non-ethnic Swedes. Considerations have previously been given to positive action and whether it can be an equal treatment measure that should be implemented in Swedish legislation in order to promote equality in the labor market. The latest investigation was carried out 15 years ago and since then Sweden has b

Syftet med denna uppsats var att ur ett arbetsrättsligt perspektiv belysa arbetsgivarens rehabiliteringsansvar i förhållande till arbetstagare som lider av fysisk respektive psykisk sjukdom för att bidra till förståelse om rehabiliteringsansvaret tolkas på olika sätt. Därav var forskningsfrågan “hur bedöms arbetsgivarens rehabiliteringsansvar och gränserna för det i förhållande till fysiska respekThe purpose of this essay was to examine the employers rehabilitation responsibility in relation to employees that suffer from physical or psychological illness, from a labour law perspective, to gain an understanding whether the rehabilitation responsibility is interpreted in different ways. Therefore, the research question was “how is the employers rehabilitation responsibility assessed and its

Denna uppsats undersöker förhållandet mellan plattformsföretag och arbetsmiljöreglerna i AFS 2001:1. Framväxten av delningsekonomin har inneburit att traditionella begrepp som arbetsgivare och arbetstagare, anpassade för bilaterala företagsstrukturer, har ställts på sin spets och att gränsdragningsproblematiken mellan ett anställningsförhållande och uppdragsförhållande blivit ett faktum i och med This thesis aims to examine the relationship between platform companies and the working environment regulation in AFS 2001:1. The development of the sharing economy has meant that traditional concepts like employer and employee have been questioned and that the differentiation between employment and self- employment have become more vague. The aim is primarily to discuss whether or not the platfor

The relationship between the Dark Triad and psychological resilience is understudied and literature on the subject is insufficient. This study aimed to investigate the association between the Dark Triad and psychological resilience, and the possibility of locus of control acting as a moderator of this relationship. The Dark Triad was investigated both as a single construct, as well as the triad tr

Dividends effect on stock prices and shareholders return is a disputed subject in finance. The purpose of this thesis is to expand on the existing research both the effect of dividends in general and on stocks on the Swedish market in particular. This thesis establishes an index of stocks with 5 or more years of dividend growth for at least the last 5 years on the Swedish market, by comparing this

This paper analyses the Swedish government and the Swedish central bank's measures during the coronavirus pandemic and their effects on the economy in the short run and potential long run effects. By comparing the covid-19 pandemic with the Swedish crisis in the 1990s, and the financial crisis 2008-2009, differences and similarities are combined with previous studies to analyze what effect the

Future experiments with thermal neutrons at neutron facilities may encounter fast neutrons as sources of background. Understanding fast neutron behavior on an event-by-event basis in a detector is important for these complementary thermal neutron experiments. One way to study fast neutron events is by performing a time-of-flight measurement. In this thesis, a calibration of a neutron time-of-fligh