Uppsatsen har som syfte att beskriva rättsutvecklingen i mål gällande F-skattsedeln genom en studie av rättsfall. Rättsfallsstudien ämnar svara på huruvida det förekommer avvikelser mellan de olika rättsinstansernas avgöranden. Uppsatsen är av beskrivande karaktär med analytiska inslag. En rättsanalytisk metod används för att besvara frågeställningen. Studien visar på viss diskrepans mellan instanThe thesis aims to describe the legal development in cases concerning the Swedish tax system “F-skatt” through a study of case law. The case law study intends to answer whether there are discrepancies between the decisions of the different courts in Sweden. The thesis is of a descriptive nature with analytical elements. A legal analysis method is used to answer the question of the thesis. The stud

Saccharomyces cerevisiae is a commonly used industrial organism which cannot consume xylose naturally. This is a problem since xylose is a major component in renewable resources, for instance lignocellulose. The Weimberg pathway is a pathway that converts xylose into α-ketoglutarate. It has been successfully integrated into S. cerevisiae, enabling it to utilize xylose. The successful strain had th

Byggbranschen har länge varit, och är fortfarande, en mansdominerad bransch. I takt med att samhället har blivit mer medvetet om vikten av jämställdhet har byggbranschens ambition om att anställa fler kvinnor ökat (Hedman-Pétursson och Berggren, 2005). Utvecklingen går framåt vad gäller jämställdhet och en jämnare könsfördelning i byggindustrin, men den trenden återspeglas inte lika tydligt ute på

In the light of lean methodology, World Class Manufacturing requires continuous improvement in analyzing the losses to eliminate the wasteful resources and to boost the overall productivity. However, the standardized loss structure should be well-balanced to be general enough to cover the whole manufacturing procedure while being specific enough to point out the real issues happening for further i

This paper applied a broader, more diverse dataset to investigate whether match results still lead to abnormal returns and to identify which match factors are the most influential. Abnormal returns were measured using the market model and event studies for 23 teams during the 2016-2019 seasons. We confirmed that victories result in positive abnormal returns of 0.39% and draws/losses lead to negati

Titel: Konsumenters motivation till att återförsälja kläder. Nivå och kurs: Kandidatuppsats vid institutionen för service management och tjänstevetenskap, Lunds Universitet, Campus Helsingborg. KSMK65 Examensarbete för kandidatexamen, VT2020, 15 HP. Författare: Emelie Olesen Handledare: Malin Andersson Inledning: I takt med att konsumenter konsumerar behöver de också göra sig av med föremål. Secon

The green bond market has grown immensely since 2013 and is projected to continue on this growth path in the future. There is no consensus surrounding the effect of green bonds on the issuing firms share price. The purpose of this study is to analyze and compare the effect the announcement of the issuement of green bonds and conventional bonds have on the issuing firm’s share price in Scandinavia.

Background: Scotland possesses the worst mortality outcomes and slowest improvement in life expectancy of Western Europe. Within Scotland, stark inequalities exist in both morbidity and mortality. There remains paucity in assessment of subnational variation in disease burden. Aim: This thesis explored geographical inequalities in burden of disease (BoD) across 32 Scottish authorities. Secondary an

Kampen mellan dyngbaggens solkompass och vindkompassen Att kunna orientera utifrån sin omgivning är viktigt för många djur över hela djurriket, inte minst för insekter. Hos dyngbaggar, vars föda är dynga, utförs en typ av orientering för att undvika konkurrens om mat; bibehållande av en rak kurs. När en dyngbagge har hittat en färsk dynghög formar den en boll av avföringen och rullar sedan iväg mThe ability to orient requires reliable cue information, and the primary cue used in straight-line orientation by the diurnal dung beetle Kheper lamarcki is the sun. It is previously known that the orientation precision of the dung beetle decreases at high solar elevations compared to lower elevations. In this study, the reliability of the sun compass was investigated in detail by testing the orie

People in Hong Kong continues to wrestle with the configuration of national identity and local distinctiveness, even though the fact of handover from the British to China was settled long ago. In the recent decade, several large-scale political protests have witnessed the hostile sentiments from Hong Kong people towards the central government and their shrinking attachments to the nation. The 2019

Under 2019 ägde världens största klimatdemonstration rum med den svenska klimataktivisten Greta Thunberg i fronten. Samtidigt meddelade den amerikanska presidenten Donald Trump att USA skulle dra sig ur Parisavtalet. Mediernas gestaltning påverkar samhällsdiskurser och utgör därmed ett viktigt koncept inom strategisk kommunikation. Genom att undersöka 31 elektroniska nyhetsartiklar om när ThunbergIn 2019, the largest climate strike in human history took place, led by the Swedish climate activist Greta Thunberg. Around the same time, the President of the United States, Donald Trump, declared that the U.S. was to withdraw from the Paris Agreement on Climate Change. A central concept in strategic communication is how the media frames certain issues and thus influences public dialogue and soci

The purpose of this study is to investigate the firm value effect of the relative voting power between the minority blockholders and the largest shareholder in firms, and the excess voting rights relative to capital rights for minority blockholders. The Holdings database was used to collect detailed ownership data on a sample of 266 listed Swedish firms corresponding to 1 781 firm-year while finan

Given a discrete dynamical system T, one can ask what the time average of the system will be, that is, what is the average position of T^n(x) for large n? Birkhoff’s ergodic theorem, one of the most important results in ergodic theory, says that for an ergodic system on a finite measure space, the time average will in the limit as n -> infinity be equal to the space average for almost all initial

Under 1990-talet bröt den före detta socialistiska federala republiken Jugoslavien upp längs sina republikers gränser, till stor del på grund av en ekonomisk och politisk kris, liksom en ökning av nationalism och etniska spänningar. Där olika nationaliteter och etniska grupper kämpade för att samexistera, och olösta etniska, nationalistiska och religiösa problem steg upp till ytan - försökte en seDuring the 1990s, The Former Socialist Federal Republic of Yugoslavia broke up along its republics' borders, largely due to an economic and political crisis, as well as a rise in nationalism and ethnic tensions. Where different nationalities and ethnic groups struggled to coexist, and unresolved ethnic, nationalistic and religious troubles were rising to the surface - a Serbian politician by t

In this thesis, I investigate change and continuity within the food industry in Sweden, building on seven interviews with workers in different factories and locations in Sweden. Through a feminist-Marxist understanding of productive and reproductive work, and an analysis of how gender and class are produced and reproduced in organizations, this study examines production work and its impact on the

This paper studies the impact of green bond external reviews and their influence on bond pricing within the secondary green bond market. Various types of external reviews are examined to paint a more accurate picture of the external review landscape. We find opposing results for corporate and municipal green bonds. While we could not identify significant external review premia for municipal green

Syftet med studien är att undersöka hur samhällets stigmatisering påverkar drogbrukare i kontakten med vården och i deras personliga relationer. Studien undersöker hur drogbrukare rättfärdigar och motiverar sitt drogbruk i relation till den stigmatiserade bilden från samhället. Studien har tagit avstamp ur perspektivet stigmatisering och neutraliseringstekniker. Utformningen av narkotikapolitiken

This study aimed to investigate whether social work students assess the need for compulsory care under the Care of Young Persons (Special Provisions) Act (1990:52) (LVU) differently based on differences in gender, sexually abusive behavior, and age. The aim was to find out if social work students find that sexually abusive behavior is enough for LVU to the same extent for young girls and boys. The

This study examines the effect of credit rating downgrades and negative changes in outlook on stock returns for companies in the London Stock Exchange from 2000 to 2018. Measuring the abnormal returns, we verify if the observed stock returns are significantly different from the expected returns calculated through an event study. A market model with the FTSE All-Share Index as a benchmark is used.

Karaktärisering av polymermaterial för produktion av säkra och hållbara vaginala ringar Vaginala ringar är en läkemedelsformulering som är väldigt användarvänlig och som kan vara ett alternativ till traditionella preventivmedel som ofta kan anses vara tabu i U-länder. Därför är det av största intresse och vikt att få kunskap om hur man producerar säkra och hållbara vaginala ringar för att kunna The aim of this thesis was to characterize the mechanical and thermal properties of three different ethylene vinyl acetate (EVA) polymers with varying vinyl acetate (VAc) content and to investigate the influential parameters when welding the polymer into intravaginal rings. A second purpose in this study was to compare two different produced EVA polymers with the same VAc content to find thermal a