This paper investigates the characteristics and history of value added taxes. Many previous studies have focused on the theoretical implications of value added taxes; this paper differs in the method used as well as the phrasing of research question. This paper seeks out to answer whether a redesign of the current Value Added Tax system in Sweden could be a Pareto improvement. It looks at relevant

In this thesis a method for decomposing QCD colour structures into multiplet bases is described. The method is applicable for any number of gluons and quarks. To achieve the decomposition requires the knowledge of group theoretical weights, so-called Wigner 3j and 6j coefficients. The number of required coefficients have been calculated for up to 12 external gluons, and been shown to scale well in

The big risk topic in recent years, in the nancial industry, has been about capital requirements. The nancial crisis in 2008 displayed several shortcoming regarding weak capital buers in banks. After that crisis big eorts have made sure that the capital buers have been improved drastically over Europe. Now another issue is starting to worry nancial regulators in Europe regarding the quality of ban

In this thesis, we study the problem of predicting users' media preferences based on their, as well as other users' historical rating data. The model used is that a user's rating for an item can be explained by a sum of bias terms and an inner product between two vectors in some multidimensional feature space that is specic to the product domain. This model is tted using a stochastic d

Abstract The long-term aim of this project was to develop synbiotic drinks presenting food supplements with beneficial effects on human health. A synbiotic consists of a combination of probiotic bacteria and one or more prebiotics. For the part of the project that was covered by this Master thesis, a probiotic strain, Lactobacillus plantarum F44 and a prebiotic galactooligosaccharide (GOS) were t

I det mångkulturella samhälle Sverige idag är, har dagstidningar en viktig roll i att spegla detta samhälle på ett korrekt sätt. Vi har intresserat oss för hur personer med annan etnicitet presenteras och hur ämnen som immigration och integration framställs i Sydsvenskan. Vi vill undersöka hur representationen ser ut och om den kan tänkas vara en bidragande orsak till vardagens problem, såsom disk

Att inte få sina anspråk erkända på grund av brist på överensstämmelse med samhälleliga förväntningar är ett problem som står i rampljuset i denna studie. Studiens empiriska utgångspunkt är hämtad ur tv-serien ”Svenska till varje pris”, vilken visar åtta människor som deltar i en utbildning i ”Svenska för invandrare” (Sfi) med målet att slutföra den på åtta veckor. Syftet med uppsatsen är att unde

Med utgångspunkt i den monogaminorm som är så gott som allrådande i det moderna samhället är syftet med denna undersökning att ta reda på hur intimitet skapas i relationer som går bortom denna norm. Sex personer som har erfarenhet av icke-monogama relationer intervjuas för att synliggöra hur överenskommelser, förväntningar och gränsdragningar bidrar till skapande av närhet och intimitet. Dessa ber

Environmental monitoring using bioindicators is a valuable tool in quantifying and assessing metal pollution in the aquatic environment. In this study, I have analyzed monitoring data on metals in blue mussels (Mytilus Edulis) from the Öresund in Landskrona, Sweden. Comparisons with previous monitoring studies from the area show elevated concentrations of several metals, including copper (Cu), lea

China's tourism industry has only developed after its opening-up in 1978. However, the inbound and outbound tourism is more often researched than the domestic tourism industry. Therefore, this research provides an analysis of the domestic travel behaviour of the Chinese between the ages of 20-35. Furthermore, the analysis is based on a survey, which was conducted amongst that age group. The ai

Entrepreneurial orientation (EO) can be defined as strategic processes encouraging entrepreneurial actions to support businesses in recognizing and exploiting new opportunities. Previous studies have shown that businesses with higher levels of EO, characterized through actions that are innovative, proactive and risk-affine, perform better than the ones that lack such orientation. Therefore, EO is

I och med att globaliseringen ständigt ökar, så ökar även antalet multinationella företag (MNF), som i sin tur ökar antalet gränsöverskridande interna transaktioner. De globala effekterna av manipulerad internprissättning har länge varit ett välkänt fenomen och metoderna för att finna rätt internpris har utvecklats under åren. Den rådande principen för att hantera detta är att transaktionerna skal

Existing economic literature demonstrates that gender-oriented conditional cash transfer programs modify women’s economic opportunities and consequently, their power status within their households. Nonetheless, these studies are not conclusive in determining whether or not this improved position of power has the potential to significantly alter the chances of women to suffer from intimate partner

The Conditional Cash Transfer (CCT) program “Oportunidades” has proven to be effective in improving access to education and health services for the poor in Mexico; however, the studies of the program’s impact on the work incentives of its rural indigenous participants are practically inexistent. For this reason, by applying a propensity score matching methodology, this research analyses the impact

Syftet med föreliggande kandidatuppsats var att med en explorativ ansats undersöka hur fenomenet ohövlighet upplevs bland svenska arbetstagare samt att definiera begreppet utifrån en svensk kontext. Undersökningen genomfördes med semistrukturerade intervjuer av 6 deltagare från södra Sverige. Fem huvudtema identifierades genom tematisk analys: intention, makt, påverkan, förväntningar och respekt. The purpose of this bachelor’s thesis is to investigate how the phenomenon of workplace incivility is experienced amongst Swedish employees and to define the concept of workplace incivility within a Swedish context. The study was carried out using semi-structured interviews on six participants from southern Sweden. Five main themes were identified through thematic analysis; intention, power, impac

This thesis explores the impact of Internet consumption development in China through examining the causal relationship between Internet consumption and GDP under a bivariate VAR model, and between Internet consumption and traditional consumption, telecommunication industry, and express delivery industry under a multivariate VAR model using quarterly data from 2006-2013. The causal relationship bet

Working life is continuously changing and there is a greater responsibility on the individual to be able to adapt to change. For employees to be able to take on this responsibility and to be high performers, organizations need their employees to have high work engagement. This study therefore investigated the relationship between work engagement, organizational change, and employees’ perception of

The aim of this study is to investigate whether the choice of payment method in mergers and acquisitions is determined by the credit rating existence of the bidder and if the credit rating level has an impact of the financing source. The methods used are Probit and GLM logit regressions. The dependent variables are payment method and fraction of cash with credit rating and credit rating level as t

The purpose of the thesis is to examine if it is possible to earn excess returns with a certain strategy at the Stockholm Stock Exchange. More in depth, our strategy observes whether or not there is a signalling effect of raising the dividends. We used two portfolios, one that implies that the signalling effect of raising dividends will have a direct positive effect of the stock the up-coming year