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Uppsatsen undersöker hur svenska förvaltningsdomstolar tillämpar OECD:s Transfer Pricing Guidelines (TPG) vid prövningen av korrigeringsregeln i 14 kap. 19 § inkomstskattelagen, samt huruvida denna tillämpning är förenlig med legalitetsprincipens föreskrifts- och bestämdhetskrav. Internprissättning avser prissättningen vid transaktioner mellan närstående företag över nationsgränser. Eftersom marknThis thesis examines how Swedish administrative courts apply the OECD Transfer Pricing Guidelines (TPG) when adjudicating the correction rule in Chapter 14, Section 19 of Inkomstskattelagen (1999:1229), and whether this application is compatible with the principle of legality's requirements of statutory authority and legal certainty. The arm's length principle requires that terms between r

In heavy industrial environments such as steel manufacturing plants, workers interact closely with moving machinery under conditions of limited visibility and high noise. A recent World Steel Association report attributes roughly half of industry fatalities to causes with a strong attentional component, motivating research into augmented-reality (AR) cues that direct workers' attention to haza

In multi-view sports broadcasting, extracting high-quality highlights and selecting the optimal camera angle from concurrent video streams is traditionally a labor-intensive process with significant computational overhead. This thesis explores the feasibility of automating the production of multi-view sports highlights using Multimodal Large Language Models (MLLMs). To manage the high computatio

Uppsatsen behandlar CISG:s tillämplighet vid internationella kommersiella varuköp med svensk anknytning samt förutsättningarna för att utesluta konventionen enligt artikel 6. Särskilt fokus ligger på hur lagvalsklausuler, standardvillkor samt andra avtalsformuleringar ska bedömas när det är oklart om parterna faktiskt har avsett att sätta CISG åt sidan. Syftet är att undersöka under vilka förutsät

Oats are common ingredients in many food products. They are valued for their nutritional composition and functional properties. At the same time, oat-based products can develop off-flavours during processing. Lipid oxidation is one important cause of this problem. Aldehydes such as hexanal and nonanal are especially relevant because they can give rancid, grassy, and stale notes. In this project, s

The Gaia space observatory has produced astrometric measurements of extraordinary precision, enabling detection of exoplanets through the reflex motion of their host stars. With Gaia Data Release 4 (DR4) scheduled for December 2026, which will include full epoch astrometry, methods for orbital parameter recovery are needed. This work presents a Bayesian Markov Chain Monte Carlo (MCMC) framework fo

Abstract Introduction: Pneumatic tube system transportation produces particles in protein-based drugs. Background: Different methods have been used to simulate the conditions of pneumatic tube system transportation, and have shown clear correlations to particle formation. Aim(s): The aim of this work is to determine how particle formation and particle size in silicone-free and silicone oil syri

Solar drying technologies give smallholder farmers in low- to middle-income countries (LMIC) a low-cost way to reduce post-harvest losses and add value to agricultural produce. Yet bringing solar-dried products to market remains poorly understood, particularly in fragmented food systems where structural conditions shape market entry in ways that standard frameworks do not account for. This thesis

Long-term university–industry strategic partnerships require continuous coordination across multiple activities, focus areas, roles, and governance levels. Using the Tetra Pak–Lund University (TP–LU) partnership as the empirical setting, this thesis aims to design a strategic partnership dashboard for governance support and to develop design-oriented knowledge for shared dashboard use in similar l

Syftet med denna studie är att bidra till en fördjupad förståelse för hur parasociala relationer formas och får betydelse i influencer marketing, särskilt i en kontext präglad av spontant och temporärt innehåll. Studien undersöker hur influencers arbetar med att skapa och upprätthålla relationer genom Snapchat, hur följare upplever och tolkar dessa relationer samt hur relationerna påverkar förståe

The purpose of this thesis is to, with a cultural analytical perspective, examine one of Sweden’s forgotten cultural heritages: patient art from the old mental institutions. This is to increase the knowledge about the interaction between humans, society, creativity, sickness and health care. The material consists of patient art and patient journals of three patients: Tor Norling, Hilda Petersson o

Background: Cardiovascular disease (CVD) burden remains a major public health problem worldwide. One recommended strategy to prevent CVDs is daily physical activity (PA), and urban green spaces (UGSs) have been shown to promote PA. However, the extent to which UGSs encourage movement depends on their quality. Consequently, making changes in existing green spaces can result in varying levels of hea

Syftet med studien är att undersöka hur Generation Z upplever lojalitetsprogram inom dagligvaruhandeln, med särskilt fokus på hur programmens olika inslag bidrar till att skapa kundengagemang och i vilken utsträckning detta kan relateras till kundlojalitet. Studien syftar vidare till att bidra med en ökad förståelse för lojalitetsprogram ur ett konsumentperspektiv, då tidigare forskning främst fok

Följande studie syftar till att öka kunskapen om hur unga medarbetare i åldern 20-25 år upplever organisatorisk rättvisa i relation till sin närmaste chef inom detaljhandeln, samt hur denna upplevelse formar medarbetarnas tillit till chefen. För att besvara studiens syfte och frågeställningar har en kvalitativ metod tillämpats, där empiri har samlats in genom semistrukturerade intervjuer med 12 un

This thesis examines the 2023 “Pharma Package” revision of EU pharmaceutical legislation, focusing on the renewed framework for Regulatory Data Protection (RDP) of medicinal products as set out in the 2026 final compromise texts of the proposed Directive and Regulation. The reform restructures RDP from a standard, one-size-fits-all approach into a system of conditional extensions, awarding additio

Diffuse large B-cell lymphoma (DLBCL) is a heterogeneous group of lymphomas in terms of molecular profile and clinical outcomes, highlighting the need to identify new biomarkers to stratify patients. In this thesis, the protein expression of BCL2, PLK1, MYC and p53 was evaluated in a DLBCL-cohort using multiplex immunofluorescence (mIF) to investigate correlations between protein expression and su

Architecture, as a discipline, is often understood as what is yet to be built. This thesis shifts attention to what is already lived. The Digital Living Room studies the domestic interior as a site of architectural knowledge. Through interviews, photography, and LiDAR scanning, four living rooms in Southern Sweden are documented as they were found: occupied, accumulated, and shaped by the habits a

I dagens moderna konsumtionssamhälle har digitala betaltjänster och lättillgängliga krediter normaliserat skuld och förändrat individers konsumtionsmönster. Detta arbete undersöker kvinnors upplevelser av skuldsättning, med ett särskilt fokus på hur skulder påverkar individens identitet och självbild. Studien belyser hur kvinnor beskriver och hanterar de känslomässiga och sociala konsekvenser som