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A minimum deduction is a common feature in many modern tax structures. One such example is the resource tax on aquaculture in Norway, which was implemented in 2023. This inclusion has sparked significant debate from both economic and legal perspectives. This thesis analyzes the potential behavioral effects and efficiency costs that can be caused by the minimum deduction in the resource tax on aqua

Den biologiska mångfalden minskar i en snabb takt och IPBES konstaterar att en miljon arter hotas av utrotning. Den biologiska mångfalden fungerar livsuppehållande genom att försörja människor med råvaror, medicin, mat och energi. Vad händer när naturresurserna sinar? Det är tydligt att beva-rande av biologisk mångfald är en global och brådskande uppgift, och den privata sektorn är en viktig del aGlobal biodiversity is declining, which threatens ecosystems as well as essen-tial ecosystem services. The corporate sector is an important part of the solu-tion. Companies covered by the Corporate Sustainability Reporting Directive (CSRD) are required to disclose their impacts on biodiversity according to the European Sustainability Reporting Standard (ESRS) E4 if their impacts are determined to

Prenumerationer på varor med digitala element är ett ökande fenomen på EU marknaden. Det handlar om företag som säljer en fysisk vara, till exempel en bil, och kompletterar dess funktionalitet med ett abonnemang på en digital del, till exempel en GPS. Sådana abonnemang är eftertraktade av konsumenterna eftersom de är praktiska, men de skapar också möjligheter för företag att undergräva förväntningSubscriptions of goods with digital elements are an increasing phenomenon in the EU market. They consist of traders selling a physical good, like a car, and supplementing its functionality by a subscription of a digital element, like a GPS. Such subscriptions are desired by consumers due to their convenience, but foster opportunities for traders to undermine expectations about goods and inflict po

Hatretorik är ett vanligt förekommande fenomen som saknar en allmän accepterad definition. Forskningen rörande hatretorik och ungdomar är begränsad och saknas helt i Sverige. Syftet med denna studie var att undersöka hur svenska gymnasieungdomar skildrar hatretorik och dess bakomliggande mekanismer. Sex fokusgrupper genomfördes och analyserades med reflexiv tematisk analys. Genom analysen genereraHate speech is a common phenomenon that lacks a generally accepted definition. Research on hate speech and adolescents is limited, and no studies have been conducted in Sweden. The purpose of this study was to investigate how Swedish high school students portray hate speech and its underlying mechanisms. Six focus groups were conducted and analyzed with reflexive thematic analysis. The analysis ge

This thesis examines creditor rights within cross-border insolvency proceedings through a comparative analysis of legal frameworks at the national, transnational, and international levels. As creditor rights are derived from the individual national laws applied in cross-border insolvency proceedings, the level of protection and recognition of creditor interests vary significantly across the differ

Med rådande omvärldsläge finns ett behov att utvärdera de förhörstekniker som myndigheter som bedriver underrättelseverksamhet använder sig utav. Tidigare forskning inom området förhörsteknik har avfärdat tortyr och i stället identifierat rapportbyggande strategier som nyckel till informationsdelgivning i förhör. I denna studie observerades 42 unika förhör som genomfördes av förhörsledare under utGiven the current global situation there is a need to evaluate the interrogation techniques used by intelligence agencies. Previous research in the field of interrogation has dismissed torture and instead identified rapport-building strategies as key to eliciting information in interrogations. In the current study 42 unique interrogations conducted by interrogators in training were observed to exa

Ultrafast pulse characterization is an ever-growing field of photonics, given the importance of knowing precisely the outcome of ultrafast laser sources and the impossibility to do so with electronics technology. A new approach to the well-established diagnostics technique d-scan has been recently developed in order to expand the capabilities of the d-scan in a single-shot manner. It is known as s

IKEA of Sweden aims to use only renewable materials by 2030. As part of this goal, this report focuses on reducing the use of ABS (Acrylonitrile Butadiene Styrene) in the speaker model VAPPEBY 20. The objective was to reduce the enclosure material by 5% using topology optimization. A literature review indicated that the most effective method would be to base the optimization on modal analysis, aim

In light of escalating environmental and social challenges, Libraries of Things (LoTs) offer a promising alternative to the unsustainable consumption model. Using a case study of Circle Centre, Library of Things in Lund, Sweden, this paper examines the socio-cultural and organisational dynamics in LoTs and their impact on the scalability potential of share-based organisation. Interviews with LoT b

This study aimed to explore the support available in Sweden for individuals seeking to leave a gang-involved criminal lifestyle, as well as how they perceived the support. A purposive sample was used for our semi-structured interviews, comprising two former gang members, two social workers, and two representatives from non-governmental organizations. We analyzed the factors that both enable and ob

This study examines whether machine learning (ML) models can forecast daily Bitcoin price directions and generate statistically significant alpha in trading strategies. Employing a dual-model approach, we utilize a Random Forest (RF) classifier, leveraging its non-linear strengths and a LASSO-penalized logistic regression as a linear benchmark. Both models are trained on a comprehensive dataset o

Youth delinquency is an international phenomenon that has an impact on different aspects of society. This study aimed to understand how social workers describe the causes of youth delinquency and their reflections on how they conduct the preventative work at social services. The chosen method was semi-structured interviews with six social workers in Skåne, all with a minimum of one year of working

NJA 2018 s. 753 – även benämnt Parkfastigheten – utgjorde en stor skiftning i LM:s prövningsförfarande. Rättsfallet innebär att LM ska pröva egendomsskyddet enligt 2 kap. 15 § RF när fastighetsbildning sker tvångsvis mot en enskild fastighetsägare. Eftersom rättsfallet avser överföring av enskild mark väcks frågan om intrångets karaktär förändras när åtgärden i stället gäller samfälld mark, servitThe Supreme Court’s judgement in NJA 2018 p. 753 marked a major shift in cadastral procedures. The judgement meant that the cadastral authority must apply property rights according to the Constitution of Law. Since the case involved compulsory reallotment procedure of private land, it raises questions if the intrusion changes when the measure involves jointly owned land, easement or the establishm

The rise of cryptocurrencies has reshaped the financial landscape, with Bitcoin emerging as the flagship digital asset. The market dynamics of Bitcoin exhibit extreme volatility, heavy tails and asymmetrical returns. The increasing mainstream acceptance of Bitcoin has spurred the development of cryptocurrency derivatives. The rapid growth of this emerging market has not yet been matched by suffici

Problematic school absenteeism signals students’ need for support and is a growing social issue that challenges schools' efforts to promote attendance. The purpose of this study was, therefore, to explore school counselors’ understanding of problematic absenteeism, as well as the school's remedial and preventive work to promote attendance. The study employed a qualitative approach and cons

Growing environmental concerns have brought a focus to the impact of building materials. In response, biobased alternatives are being explored for their potential to reduce embodied carbon, support circularity, as well as improve indoor environmental quality. This is particularly important in Scandinavia, where moisture-related issues are common, there is a growing need for locally available mater

Although remote video communications are prevalent, they lack some natural aspects of usual human interactions. To an extent, these aspects can be reintroduced by immersive technologies and human digital representations, the avatars. A commonly occurring challenge faced by such Extended Reality applications is communication between dissimilar spaces, i.e. spaces with different layouts. In such la

Given the need to mitigate adverse impacts of fossil fuel phase-outs, this thesis investigates whetherjust energy transitions lead to inclusive and place-based outcomes, focusing on the Just EnergyTransition (JET) in South Africa. Using a political economy and procedural justice lens, and drawing oninterviews with key stakeholders, the study explores the inclusivity of decision-making processes in

Whereas Nordic education always has been freely accessible to its countries’ citizens, the commodification of education is no new phenomenon to the rest of the world. Nor is the idea of abroad studies, which Chinese students have pursued for decades. With Nordic educational offers available amongst many others within the global higher education market, it becomes of interest how this well-establis

What does it mean to have a virtual body and to use it in the virtual space? This thesis examines the daily activities of VRChat users in their virtual avatars, with a focus on the entanglement of the virtual nature of the avatars and the realities being brought into the avatars by the users. Based on my ethnography in VRChat, I have examined the mutual influence of virtuality and reality in terms