The European Commission’s (EC) interpretation of tax rulings misapplying national tax law and favouring certain multinational companies and integrated corporate groups as a selective advantage for State aid purposes poses a challenge to Member States’s fiscal autonomy. This tension between fiscal autonomy and State aid control is at the core of recent jurisprudence analysed by the Court of Justice

Hemmet är en ständigt föränderlig plats, som kontinuerligt formas och omformas. Det utgör kulissen för livet och bör kunna anpassas efter de boendes behov och önskemål. Under min uppväxt i det hus mina föräldrar köpte för tre årtionden sedan har jag fått bevittna dess otaliga förändringar och förvandlingar genom åren, anpassade till vår växande familj och föränderliga behov. Men idag står huset tThe home is ever-changing, continuously being shaped and reshaped. It serves as the backdrop for life and should be capable of adapting to the needs and preferences of its residents. Growing up in a house my parents purchased three decades ago, I’ve witnessed its numerous transformations and changes over the years, adapting to our expanding family and evolving needs. Today, however, the house sta

Idrott och föreningsliv är en stor del av många svenskars vardag. Föreningsidrotten tycks ha stor påverkan och medföra flera sociala effekter för människor. Studiens syfte var att undersöka dessa effekter vidare genom att studera variablerna självkänsla, copingstrategier och mentalt välbefinnande för personer som har idrottat i förening och personer som inte har det. Datainsamlingen genomfördes meSports and club activities are a significant part of many Swedes' daily lives. Club sports seem tohave a substantial imp act and bring several social effects for people. The aim of his study was to further investigate these effects by examining the variables of self-esteem, coping strategies, and mental well-being for individuals who have participated in club sports and those who have not. Dat

Arbetstidsdirektivets (2003/88/EG) regler om dygnsvila och veckovila har visat sig vara komplexa för medlemsstater, som bland annat Sverige, att tolka korrekt. Detta mot bakgrund av att Sverige dömdes för fördragsbrott av EU-domstolen år 2005, på grund av avsaknaden av reglering om dygnsvila i svensk arbetstidslagstiftning. Under det senaste året har en kraftig debatt gällande reglerna om dygnsvilThe thesis discusses the complexity of interpreting and applying the EU Working Time Directive (2003/88/EC) in Sweden, particularly the rules on daily rest and weekly rest. In 2005, Sweden was found guilty of a treaty violation by the European Court of Justice due to the lack of regulation on daily rest in Swedish labour legislation. Over the past year, there has been a significant debate in Swedi

This paper examines monetary policy pass-through onto banks’ interest rates in Sweden, exploring variations across different bank categories and periods of policy rate adjustments. Using a Vector Error Correction Model (VECM) with daily data from 1985 to 2024 and a newly developed interest rate sensitivity analysis, this study analyzes short- and long-term pass-through effects on both lending and

Som en del i utvecklingen mot grönare och miljövänligare processer, samt ett behov av ytterst specifika reaktioner, vill AAK AB utvidga sin användning av lipaser i sin produktion av strukturerade triacylglyceroler (STAGs). AAK vill bygga upp ett bibliotek av utvärderade lipaser. Syftet med detta examensarbete är att bidra till detta bibliotek genom att karakterisera en grupp kommersiellt tillgänglAs part of a switch towards more green and environmentally friendly processes, together with a need for highly specific reactions, AAK AB wants to broaden their use of lipases in the production of structured triacylglycerols (STAGs). AAK are working on creating a lipase library where several lipases are evaluated, this master thesis aims to contribute to this lipase library by characterizing a sel

This thesis an interview-based study that will broach the topic of meaning in work by looking at how meaning is created amongst Swedish artisans; a group of labourers defined by their uniqueness in contemporary labour-norms. The focus of this study is the theorisation of two processes which create meaning within artisan labour: one based on reflexive engagement with production, and one based o

De allmänna va-ledningarna tillhandahålls av landets kommuner, som har ansvaret att förse fastighetsägarna med vatten och avlopp inom verksamhetsområden. Det ingår även ett ansvar att skydda ledningarna och den information som finns tillgänglig. Kommunerna kan välja att organisera arbetet i kommunalägda bolag, bilda kommunalförbund eller driva verksamheten i egen regi. Den som har hand om kommuThe supply of public drinking water and wastewater management in settled areas falls under the responsibility of local municipalities. This responsibility may be further allocated to a municipality owned company or organisation. In the occurrence of public water distribution lines and wastewater pipes crossing private property, the municipality or company must secure their rights to install, maint

Cross-border investment protection and dispute settlement mechanisms have sustained significant transformations, both within (intra-EU) and outside (extra-EU) of the European Union (EU). This thesis aims to provide a comprehensive examination of the legal frameworks safeguarding EU-based investors and their investments. It delves into the interplay between EU law and international investment agree

Anthropocentrism as an ideology places humanity above nature and has long served as an excuse for its exploitation and destruction. Only by redefining nature and wilderness as intrinsic parts of ourselves and seeing other species as our extended family can we start to develop sustainable relationships with the more-than-human world. During my fieldwork in the intentional community of Auroville, I

With the ambitious objectives of the European Green Deal, offshore wind energy is especially an important sector of Europe’s renewable energy strategy. This thesis aims to clarify the intricate legal and regulatory structures governing offshore wind projects, with a particular focus on the permitting process in Denmark and Sweden, and to what extent it is aligned with the Renewable Energy Directiv

Title: ESG procurement analysis - identification and prioritization of improvement opportunities Author: Tabea Sonnleitner Supervisor: Louise Bildsten, Division of Engineering Logistics, Faculty of Engineering, Lund University. Purpose: The purpose of the thesis is to investigate the ESG requirements of the case company, Company A, in order to create a prioritized improvement plan for the global p

Syftet med studien är att bidra med kunskap om hur chefer och HR-medarbetare på ett energiföretag förväntar sig att onboarding med hjälp av artificiell intelligens (AI) skulle påverka deras arbetsmiljö. Onboarding är en viktig process för att en nyanställd snabbt ska bli en del av sin nya organisation och komma in i organisationens kultur. Det är framförallt chefer och HR-medarbetare som ansvarar The aim of the study is to contribute with knowledge about how managers and HR employees at an energy company imagine that an AI-based onboarding process would affect their organ- izational and social work environment from an efficiency and quality, social, and ethical per- spective. To answer the study's questions, the company Omexom, one of several companies in the energy sector that is expe

This ethnographic study outlines the spiritual and political underpinnings of three Māori farms in Aotearoa/New Zealand. I conceptualise a sub-division of the Degrowth movement interested in incorporating Māori worldviews and traditions into ecological agriculture. The participants’ aspirations and experiences are analysed as examples of a movement in the dawn of a new developmental phase. I depic

Software applications are integral to various sectors, including manufacturing, commerce, transportation, healthcare, education, arts, and entertainment, with technological advancements, new applications continue to emerge, expanding the scope of software use. Open-source software (OSS) plays a crucial role in ensuring competition, promoting inclusiveness, and improving the digital environment, as

PSF beskrivs som ett dramatiskt växande fenomen. Samtidigt är forskning inom detta område avseende skolans förebyggande och främjande arbete respektive organisering underforskat. Med denna utgångspunkt har syftet med denna uppsats varit att belysa hur elevhälsan förstår PSF, upplevelser av framgång och hinder respektive elevhälsans eget arbete och dess relation till andra professioner avseende PSF

A distinguishing component of the mortgage bond market in Denmark is the option to prepay a loan before its maturity date. From the debtors perspective, this is often done with the purpose of refinancing to a lower lending rate. Thus, interest rate modelling becomes a natural part of the pricing process of Danish callable mortgage bonds. Today, yield curves are modelled and thought of differently

This study investigates the perceptions and experiences of school counselors working with adolescents amidst the increasing influence of social media and digital platforms. Utilizing a qualitative research approach, data was gathered through semi-structured interviews with six different school counselors in two Swedish municipalities and then analyzed through a theoretical framework focusing on dy

Utsläppen av växthusgaser genom mänskliga aktiviteter, framförallt inom sektorer som energiproduktion, markanvändning, livsstil, och produktion, medför att jordens medeltemperatur fortsätter att öka till ohållbara grader. En viktig del i att återfå kontroll över situationen är att förändra hur vi producerar energi världen över, från fossila bränslen till hållbara och förnybara energikällor. Ett exEmissions of greenhouse gases through human activities, predominantly in sectors such as energy production, land use, lifestyle, and production, are continuing to warm the planet to unsustainable degrees. An important way to regain control of the situation is a worldwide adjustment in the way we produce energy, from fossil fuels to sustainable and renewable energy sources. An example of such a ren

Sustainability reporting has become the primary measure of corporate sustainability in the EU, with increasing awareness among companies about the importance of disclosing sustainability matters. Concurrently, the European Union has enacted several pieces of legislation regarding sustainability reporting, notably the Corporate Sustainability Reporting Directive. While blockchain technology initial