Sökresultat

This thesis analyses the tax treatment of foreign investment funds in the Netherlands. Investment funds subject to a special tax scheme are entitled to the reimbursement of withholding tax on the dividends they receive. In order to qualify for the special tax scheme, investment funds have to meet two requirements. The analysis in this thesis is twofold. Both the compatibility of the special tax

This thesis investigates how the European Union, through the European Personnel Selection Office (EPSO), constructs and communicates its employer brand, with a particular focus on how this may influence the underrepresentation of Swedish nationals in EU institutions. The study draws on theories of employer branding and Hofstede’s cultural dimensions to explore how centrally produced communication

This master's thesis examines the role of the Dodd-Frank Act (Section 1502) and the EU Conflict Mineral Regulation (EU 2017/821) concerning supply chain due diligence involving conflict minerals. Both legislative frameworks aim to stem the link between the commerce of minerals and the financing of conflicts. It presents a comparative legal analysis of both regulations, focusing on their scope,

This study investigates the effect of remediation of contaminated sites on nearby property prices in Västra Götaland, Sweden. Using a hedonic property framework combined with a multi-period Difference-in-Differences method, the aim is to examine whether remediation leads to measurable changes in housing values. The analysis builds on the approach used by Haninger, Ma, and Timmins (2017), but appli

Attempted suicide is the single greatest risk factor for a future suicide attempt, and suicide remains a major global health challenge. A recent addition to therapeutic methods for suicide prevention is the "Attempted Suicide Short Intervention Program" (ASSIP), which is currently being studied within psychiatric healthcare in Sweden. This study aimed to explore professionals’ experience

This study investigates how young adults (aged 19–22) in Malmö communicate about consent in the context of one-night stands. Adopting a sociology of law perspective, it examines the extent to which social and cultural factors shape such communication. Drawing on empirical material from ten in-depth qualitative interviews, the study provides rich insights into how young adults navigate consent in s

When every individual’s right to self-determination is viewed against ethical considerations and wishes to protect people from harm, professionals face challenges in their work with patients living with dementia. This study aimed to illustrate health social workers’ approach to legislation regulating self-determination and how this affects their work with patients living with dementia. To investig

While an exit tax regime satisfies principles like fiscal sovereignty, fiscal territoriality, source and benefit as well as it can find justification in them at a national level, other conflicting issues arise. For instance, from the perspective of an individual, this can lead to double taxation when the Host State does not accept a step-up or deduction for the value on which taxes have already be

Bakgrund: Kommunikation är komplext och är en förutsättning för patientsäker omvårdnad. Enligt omvårdnadsteoretiker Travelbee är kommunikation ett verktyg och innebär ett livslångt lärande. Operationssalen är en högriskmiljö där kommunikation är grundläggande för säker vård för att undvika missförstånd. För att ett operationsteam som består av olika specialiteter med olika professioner ska fungera

This thesis conducts a comparative legal analysis of the European Union’s Digital Markets Act (DMA) and China’s Anti-Monopoly Law (AML), examining their divergent regulatory approaches to governing digital platforms, with Apple’s App Store as a case study. The study investigates how the DMA’s ex ante structural remedies and the AML’s ex post behavioural enforcement shape platform behaviour, compli

This thesis investigates and reflect on the interplay between the EU’s Anti-Tax Avoidance Directive (ATAD) and the OECD’s Pillar Two framework in neutralizing hybrid mismatch arrangements. The research goal is to determine the extent to which these regimes complement or overlap in mitigating hybrid mismatch outcomes. Final findings reveal that ATAD applies a direct, transaction-level approach, by

Access to reliable electricity is essential for delivering safe and effective healthcare. However, many rural healthcare facilities in Mozambique operate without power or experience frequent and prolonged outages. This thesis investigates the potential of repurposed end-of-life (EoL) lithium-ion batteries (LiBs) as an energy storage solution in such contexts. Based on fieldwork in local settings

Konfigurerbara system, såsom Tactels Android-baserade In-Flight Entertainment lösning, erbjuder stor flexibilitet men utgör samtidigt en utmaning för användartestning på grund av det oändliga antalet möjliga konfigurationer. För att säkerställa en bra användarupplevelse undersöker detta arbete möjligheten att använda Artificiell Intelligens, mer specifikt maskininlärning, för att förutspå användarConfigurable systems, such as Tactel’s Android-based In-Flight Entertainment solution, offer great flexibility but also present a challenge for usability testing due to the infinite number of possible configurations. To ensure a good user experience for each configuration, this study explores the possibility of using Artificial Intelligence, more specifically machine learning, to predict users’ ex

With the rapid advancement of urban renewal and the shift toward sustainable development, the integration of Transit-Oriented Development (TOD) and industrial heritage preservation has become a key strategy in revitalizing post-industrial cities. Rather than viewing industrial heritage sites as obsolete, new approaches now emphasize their adaptive reuse within the framework of transit-accessible,

Oats (Avena sativa) are a valued food product due to their nutritional profile and proven health benefits. However, prior to consumption, they require heat processing to prevent off-flavors and undesirable mouthfeel caused by lipase-catalyzed hydrolysis of lipids. While the heat treatment inactivates lipases, it raises concerns regarding sustainability and oat quality. The discovery of novel funct

New York City's transportation infrastructure plays a critical role in shaping economic growth, housing accessibility, and community development. Challenges like congestion, inequitable transit access, and inefficient zoning regulations hinder sustainable urban growth as the city evolves. Last serving passengers in 1924, the LIRR Bay Ridge Branch remains one of New York City's few freigh

Bakgrund: Otillräcklig postoperativ smärtlindring förlänger återhämtningen och ökar opioidförskrivningen med risk för biverkningar och beroende. Medicinsk akupunktur hardärför föreslagits som ett opioid-besparande komplement. Syfte: Att undersöka om medicinsk akupunktur reducerar postoperativ opioidförbrukning hos vuxna patienter som opererats i generell anestesi, samt att värdera effekten i relaBackground: Inadequate postoperative analgesia delays recovery and increases opioid prescribing, exposing patients to adverse effects and dependency. Medical acupuncture has been proposed as an opioid-sparing adjunct. Objective: To determine whether medical acupuncture reduces postoperative opioid consumption in adults undergoing surgery under general anaesthesia and to evaluate the effect again

Bakgrund: Biverkningarna av opioider under det perioperativa förloppet är välkända och vanligt förekommande. Som en följd av opioider besväras patienter bland annat av illamående och kräkningar, förstoppning, andningsdepression och i vissa fall opioidinducerad hyperalgesi. Opioidfri anestesi är en möjlighet att undvika opioidernas biverkningar genom att utesluta dem under anestesin. Ur patientens

Kollektivtrafiken spelar en central roll i ett hållbart transportsystem, särskilt när det gäller att uppnå globala hållbarhetsmål och nationella transportpolitiska mål. I täta stadsmiljöer leder begränsat gatutrymme till konkurrens mellan olika transportmedel, såsom mellan cykelbanor, gatuparkering och dedikerad bussinfrastruktur. En viktig faktor som påverkar bussars framkomlighet är körfältsbredPublic transport plays a key role in creating sustainable urban transport systems, particularly in meeting global sustainability targets and national transport policy goals. In dense urban environments limited street space leads to competition between different modes of transport such as between cycle lanes, on-street parking, and dedicated bus infrastructure. One important factor affecting bus ma