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The relationship between politicians and public servants constitutes a key area of interest within the study of public policy. Earlier theories considering how to interpret public servants' role in public administration are predominantly applicable to public servants working closely with citizens. Therefore, when considering the role high public servants play both within public administration

En av de viktigaste frågorna för bolag gäller möjligheter till förlustutjämning, dvs. kvittning av en förlust som redovisats för ett beskattningsår mot inkomst för ett annat beskattningsår. Genom möjligheten till förlustutjämning kommer den skatteskyldige att beskattas för en genomsnittsinkomst i stället för de enskilda beskattningsårens varierande resultat. Möjligheter till förlustutjämning medOne of the most important concerns for a company is balancing loss, i.e. loss reported for one year, against future profits in following years. Through the possibility of loss compensation, the taxpayer will be taxed for an average income instead of the varying results of individual tax years. Loss balancing begets a problem - that it can be used for tax evasion. A new company owner can pay less

Newspapers and media have always played a critical role in society and have come to shape the way we reflect and perceive news and societal issues. Journalists are conveyer of a message and act as a moderator to shape and set the agenda for the public opinion and the public discourse. This research paper examines the media portrayal of refugees from Ukraine and Syria through pictures. These confli

I vilket inkomstslag carried interest beskattas har fått stor medial uppmärksamhet då det ofta handlar om betydande belopp. Vilket inkomstslag carried interest beskattas i har stor inverkan på skattskyldigs skattebörda och även hur mycket skatteintäkter som inbringas till staten. Carried interest kan beskattas i inkomstslaget kapital, inkomstslaget tjänst eller enligt 57 kap. IL. Dock har det seda

This research sets out to study how the civil society organisations are portrayed in the governmental policy “idéburen välfärd”. The policy aims to facilitate and increase the participation of non-profit and non-governmental organizations in the publicly funded welfare production. Taking a discursive governmentality perspective, the policy is scrutinized through the framework of WPR “what´s the pr

This study investigates how different acoustic environments and spelling manipulations affect the reading process by applying eye tracking methodology. Participants are asked to read sentences while either listening to babble noise or not being exposed to any acoustic stimuli. It was generally possible to understand semantic chunks of the babble noise but not the discourse. The reading material wa

This thesis explores the role of collaborative product development in the context of the startup ecosystem in Skåne, focusing on the opportunities and challenges faced by startup companies in forming strategic partnerships with other companies and organizations. The study aims to explore the motivations, benefits, and challenges of collaborative product development for startups and their partners,

Elektriker och servicepersonal vistas frekvent inom områden där högspänningskomponenter förekommer. Detta arbete undersöker möjligheten att utnyttja maskininlärning, mer specifikt djupinlärning som grund i ett system som varnar elektriker och servicepersonal om strömförande komponenter och ledningar.

Browning - increased water colour of freshwater, caused by rising dissolved organic matter and iron concentrations - has been widely reported and studied during the past 30 years. Browning has affected a wide range of organisms in aquatic ecosystems, however little attention has been given to macroinvertebrates in streams and especially regarding iron concentration. In this study, I include the ef

Despite the widespread adoption and advanced capabilities of existing learning management systems (LMS), critical usability and functionality issues persist, hindering user experience and educational outcomes. Our research addresses these challenges by developing a comprehensive set of design principles designed to enhance LMS by following the design science research methodology. Through extensive

I den här uppsatsen utreds och analyseras arbetsgivarens omplaceringsskyldighet. En förutsättning för att en omplaceringsskyldighet ska föreligga, i enlighet med svensk rätt, är att arbetsgivaren överväger uppsägning av en eller flera arbetstagare. För detta måste arbetsgivaren ha sakliga skäl, vilket är antingen personliga skäl eller arbetsbrist. Det krävs också att omplaceringen är skälig. I up