Bolagsskatten är en omdebatterad skatt. OECD har till och med kallat skatten för den farligaste skatten för företagens tillväxt. Sedan Sverige gick med i EU har den svenska bolagsskattesatsen halkat efter nytillkommna medlemsländer. Den europeiska trenden är tydligt för en sänkning av bolagskattesatsen och Sverige tappar i konkurrenskraft. Skattesänkningar har som mål att bredda skattebasen men saCorporation tax is a controversial tax. The OECD has even called the tax one of the most dangerous taxes for business growth. Since Sweden joined the EU, the Swedish corporate tax rate has been falling behind the rest of the EU members. The European trend is clearly for a reduction in corporate tax rate, and Sweden is losing competitiveness. Tax cuts aims to broaden the tax base but also in a glob

This study explores the contexts in which the conflict evolved and how history was perceived, narrated and used by institutions, communities and individuals who sought to influence public opinion and policymakers. The theoretical point of departure is the concept of collective memory, defined as the totality of discourses through which a society makes sense of itself, the present and the future th

Global migration of both skilled and unskilled persons from developing countries to developed countries is on the increase and to understand the underlying factors behind the increase, this research examines how migration theories like pull-push factors of migration, world system theory and Maslow’s hierarchy of need explain those factors that cause migration among Nigerian university workers. I r

The aim of this paper is to examine the impact of overweight and obesity on early retirement. Data is gathered from the Survey of Health, Ageing and Retirement in Europe (SHARE) database and on this data a linear probability model is applied, using both a Pooled Ordinary Least Squares (POLS) and a Fixed Effect (FE) strategy. In addition, separate regressions are run for current and lagged Body Mas

This master thesis is an attempt to investigate to what extent the Environmental Emergency Risk Index (EER Index), which was recently developed by the Joint UNEP/OCHA Environment Unit (JEU), fit field staff and expert perceptions of environmental emergency risk. The findings reveal that the EER Index does not coincide very well with the views of the experts and field staff and that there are some

Thesis reflects on the notion of photojournalism, media and communication processes in the era of Internet and redeveloped global cultural exchange opportunities. Subject of authenticity in the news coverage and digital manipulation of the image contents – used under various conditions depending on intention – become the current social problem that it’s forced routinely and which demands a broader

During the last years, the development within the building industry has focused more and more on BIM, Building Information Modelling. The trade has under a long time been criticised for its lack of effectiveness and quality where BIM has seemed as the solution by many people. The standardisation of the work process hasn’t yet been done within Sweden which by now has led to us being far behind the

This study works on collective identity formation in the Gezi movement by favoring of visual frame analysis, surveys and social media resources. Seeking to understand the linkage among collective identity and the reasons of participation in a demonstration and visual art, I designed a survey on 100 people who involved or supported the Gezi resistance. Then, a visual frame analysis was conducted in

Syftet med denna studie är att undersöka vilka köpkriterier som ökar köpintentionen för såväl företagskunder som för privatkunder, vilket i sin tur gör att en kund blir lojal och därmed stärker ett varumärkes värde. Utgångspunkten för uppsatsen har varit i kvalitativ forskningsstrategi där våra undersökningar har varit semistrukturerade intervjuer. Vår primärdata har varit våra intervjuer och seThe purpose of this study is to examine the buying criteria that increases the intention to buy for both businesscustomers as for privatecustomers, which contributes to becoming a loyal customers and thereby strengthens a brands equity. The starting point for this essay has been in a qualitative research strategy where our research has been semi structured interviews. Our primary data has been ou

This work discusses the representation of ethnic diversity in contemporary stock photography imagery in the light of postcolonial critical theory. Departing from the Visual Content analysis of a random sample of stock photography retrieved from the Getty Images database, it attempts an interpretation of the empirical findings following the concepts of Whiteness and Self / Other dichotomy, both bel

Abstract Author: Anne Ignell Title: Masculinity and crime – a construction? A study of autobiographies Supervisor: Anna Rypi Assessor: Eva Palmblad The aim of this study was to examine how masculinity and a criminal lifestyle is constructed in the story telling of two autobiographies written by men who have a heavy criminal background, and to see how these two constructions relate to each other.

Problem definition: Supply chain segmentation is a topic which in later years has received increasing attention from supply chain managers of companies in industrial settings. To members of the supply chain research community the ideas and theoretical contributions underlying the concept of supply chain segmentation are hardly new, but have evolved ever since the beginning of the 1990s. However, a

For this research, two satellite products were used to see if it was possible to improve the resolution and quality of the global radiation interpolation in the Netherlands. The first data source was from the Climate Monitoring Satellite Application Facility (CM-SAF). The second data source was the Surface Insolation under Clear and Cloudy Skies (SICCS) from the KNMI. Both products were available f

Narkotikapolitik är idag ett väldiskuterat och aktuellt ämne. Lagstiftning skiljer sig väsentligt mellan länder och likaså idéer och tankar kring vilken väg som är rätt att gå. Syftet med denna uppsats är granska samt synliggöra Portugals och Sveriges vitt skilda narkotikapolitik för att genom teori analysera och redogöra för ländernas motiv, resultat och påverkan på samhället samt individ. En visDrug policies are today a deeply discussed subject and types of legislation, ideas and thoughts differ from country to country. The purpose of this paper is to examine the widely different narcotic policies of Portugal and Sweden, as a means to through sociological theory analyze and portray the different motives, results and effects on society and the individual. Both Sweden and Portugal use soci

After a brief introduction of the basic properties of group rings, some famous theorems on traces of idempotent elements of group rings will be presented. Next we consider some famous conjectures stated by Irving Kaplansky, among them the zero-divisor conjecture. The conjecture asserts that if a group ring is constructed from a field (or an integral domain) and a torsion-free group, then it does n

Extreme events on the financial market has become an important and high-attention topic. Several well know historical market crashes has taken investors and academics with surprise and there is an urge to understand these anomalous events. The Johansen-Ledoit-Sornette model aims to describe speculative bubbles and anti bubbles on financial markets, often ending in endogenous crashes or rebounds. I

Calculating probability of default (PD) for low default portfolios in a statistically sound way can be a daunting task. For groups of coun- terparties with no or few defaults, e.g. large corporates and nancial institutions, standard approaches like logistic regression fail due to the low number of events. In this thesis, a dierent approach is used. The logit function in logistic regression is repl

Abstract: China and Vietnam have achieved tremendous economic growth in the past decades. The successful development despite their weak formal institutions has deeply challenged conventional economic theories and has demonstrated an undervaluation of informal institutions. In this study, the emerging private sector that has vastly contributed to the rise of China and Vietnam is analyzed based on t

To be in the hospital as a patient is a special occurrence, and patients’ experiences often vary when it comes to care, specifically in relation to hospital staff. The purpose of this study was to examine patients’ and personnel’s experiences of the care in an orthopedic clinic and to explore causal factors that maybe are affecting the experience of care. The community, the organization of the hos

This study has its starting point in the fact that not all developing countries are equally successful in attracting foreign direct investments (FDI). Consequently, this study examines the determinants of FDI in a developing country. In previous research, there has been a recent shift of focus to the institutional environment of the host countries as a determinant of FDI. In line with this develop