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Over the past decade, the transition to a circular economy has gained attention as a necessary step towards sustainable development. In contrast to the linear economy that is rooted in a ‘take-make-dispose’ mentality, the circular economy aims to decouple economic growth from unsustainable use of non-renewable resources by closing the material loops in the economy. While the EU recognizes that na
Skatteflykt och aggressiv skatteplanering leder årligen till stora inkomstbortfall för staten vilket ger upphov till konsekvenser för välfärden, skattemoralen samt konkurrensen och mindre företags möjligheter att etablera sig på marknaden vilket orsakar urholkning av länders skattebas och orättvisor. Direktiv 2016/1164 utvecklades samt antogs av EU för att kunna kryphål som finns gentemot skatteuTax avoidance and aggressive tax planning annually results in large financial losses för the state, which have consequences for the welfare, tax moral as well as for the competition and the ability for smaller companies to establish themselves on the market which causes erosion of tax bases and injustice. Directive 2016/1164 was developed and adapted by EU in order to cover the loopholes that exi
In the 1970s linguists started studying genderlects, the linguistic differences related to gender and its power dimensions. Studies conducted by Scandinavian researchers have shown that boys and men speak more and are more dominant in public spaces such as the classroom and political debates (Einarsson & Hultman 1984, Gomard & Krogstad 2001). One of the most prominent researchers in the fi
Det Svenska flerbostadshusbeståndet från åren 1945-1975 är på väg att nå slutet på sin tekniska livslängd. Byggnaderna från denna tidsperiod är i stort behov av renovering samt energieffektiviserande åtgärder för att minska energianvändningen och möjliggöra fortsatt användning av byggnaderna i framtiden, samtidigt som ekonomiskt utsatta personer har råd att bo kvar i byggnaderna. Dagens utmaning ä
This project focuses on how a household in Malmö can manage a crisis situation with no electricity, water, heat and communication for 72 hours. This is due to the recommendation that we can take care of ourselves for 3 days in case of a crisis. This spring residents of Cape Town have been living with water restrictions of 50 litres per person per day. This can be compared to the 160 litres per per
Glaciers are of extreme importance since they hold climatic data going back 2,000 years. Glaciers can provide important services such as ecosystem services, habitats, water runoff, and hydro-energy. They also affect the Earth’s processes and many feedback mechanisms. Glaciers all over the world are under the threat of climate change which may eventually lead to the disappearance of many of these i
Syfte: Syftet med uppsatsen är att undersöka kassaflödesanalysens omtvistade användbarhet. Utifrån kreditgivarnas perspektiv beskriva och analysera områdena där kassaflödesanalysen anses vara användbar vid kreditgivning till företag. Metod: En kvalitativ metod bestående av ett frågeformulär med 13 öppna frågor. Den empiriska datan består av svar från nio stycken kreditgivningsansvariga. TeoretiskaPurpose: The purpose of this research paper is to investigate the debatable usefulness of the cash flow statement. From the creditors perspective, describing areas where the cash flow statement is considered useful for corporate loans. Methodology: A qualitative method consisting of a questionnaire with 13 open questions. The empirical data consists of responses from nine creditors. Theoretical pe
Artificial intelligence is a topic that receives large amounts of interest from all parts of society as it promises to have a wide impact on all parts of society ranging from the ways people work and live, to the economy and progress to the sustainable development goals. Following from this, the technical prospects of AI innovations, and their potential for societal impact have received a lot of s
During recent years, there has been an increase in supply and consumption of plantbased products worldwide. As many such products are new, the consumption of these has not been thoroughly investigated. Vegetarian products are made from legumes and cereals with different microbiological conditions and challenges than animal products, and thus they may need to be handled differently. It is commonly
En oroväckande utveckling av organiserad brottslighet i Sverige har skapat debatter om rättssamhällets förmåga att upprätthålla lag och ordning. Samtidigt har en ökad tillgång till, och användning av, krypterade kommunikationstjänster inom den kriminella verksamheten försvårat brottsbekämpande myndigheters arbete. Slutna end-to-end-krypterade kommunikationsmöjligheter begränsar möjligheten att eff
