Sökresultat

This thesis investigates the impact of the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan on corporate tax revenue in Latin America. To evaluate the policy implementation, we construct the Tax Avoidance Policy Score (TAPS), a composite index measuring anti-avoidance efforts aligned with BEPS minimum standards from 2000 to 2021. Using a staggered difference-in-differences approach and m

The development of decision-assisting tools for use in forestry operations has the potential to improve the adherence to forest management best practices, which could benefit biodiversity and increase the economic efficiency of the forest industry. NFA Forestry Automation AB is developing a system that leverages information about the forest environment extracted from data collected with harvester-

Sverige står inför en betydande utmaning i att minska sina utsläpp av växthusgaser för att nå det nationella klimatmålet om nettnollutsläpp till år 2045. För bygg- och anläggningssektorn innebär detta en omfattande omställning, där alla aktörer i branschen aktivt behöver bidra för att målet ska kunna uppnås. I dagsläget är sektorn en av de större källorna till Sveriges koldioxidutsläpp vilket inneSweden faces a significant challenge in reducing its greenhouse gas emissions in order to reach the national climate goal of net-zero carbon emissions by 2045. For the construction sector, this requires a major transformation where all actors must actively contribute for the goal to be achieved. Currently, the sector is one of the largest contributors to Sweden’s carbon dioxide emissions, making m

Organic micropollutants comprise a diverse set of molecules, varying both with regard to the frequency of their use, as well as the potential harm they can inflict upon aquatic ecosystems. Ozonation has been recognized as an efficient method for their abatement, due to its ability to selectively oxidize molecular groups commonly found on organic molecules. Micropollutants are, however, rarely degr

Framtidsångest är bland studenter ett bestående samt växande problem som har en betydande påverkan på dels den mentala hälsan men även den akademiska framgången. Hur den hanteras och motverkas skiljer sig således beroende på olika faktorer, denna studie kommer att belysa vilken roll self-efficacy, locus of control (intern/extern) och problem- samt emotionsfokuserad coping spelar i detta. Metoden sFuture anxiety is an existing and continuous issue that has a significant impact on the mental health and academic success among university students. How it is handled and counteracted thus differs depending on various factors such as self-efficacy, locus of control (internal/external), emotion focused and problem focused coping, which are highlighted in this study. The method used to investigate

Uppsatsen avser att undersöka hur egna märkesvaror (EMV) påverkar vinstmarginaler i svensk dagligvaruhandel och vad det betyder för konkurrensläget, konsumenterna samt vilka som bär ansvaret för utvecklingen. Utredningen utfördes i tre steg. För det första analyseras dagligvaruhandelns struktur för att avgöra om marknaden kan klassas som ett oligopol. För det andra genomförs en ekonometrisk analysThis thesis investigates how own-label brands affect profit margins in the Swedish grocery retail sector – and what this implies for market competition, consumer outcomes, and the distribution of responsibility for current developments. The analysis is carried out in three parts. First, the market structure is examined to determine whether the sector can be classified as an oligopoly. Second, an e

Vitamin A deficiency affects approximately 30% of children under 5 years old globally, with Bolivia showing persistent rates despite intervention efforts. High-altitude environments like La Paz present unique challenges for nutrient-rich crop production, mostly due to harsh growing conditions and limited infrastructure. This study investigated wether targeted modifications of hydroponic substrates

This study aimed to examine how social workers at child and family units within the Swedish municipal social services experience and manage their workload, as well as describe the opportunities to influence their work situation. The theoretical framework used was Hirschman’s theory of exit, voice, and loyalty and Karasek and Theorell’s demand-control-support model, supplemented with the concepts o

Helsingborg arbetar aktivt med att öka cykling som ett hållbart transportalternativ. Cyklisters framkomlighet kan dock hindras av långa födröjningar vid trafiksignaler, vilket undersöks i denna rapport. Rapporten bygger på fältobservationer vid tre signalreglerade korsningar i staden – Olympia, Gåsebäck och Knutpunkten – och analyserar hur signalernas utformning, trafikflöden och cyklisternas beteHelsingborg is actively working to increase cycling as a sustainable transport alternative. However, cyclists’ accessibility can be hindered by long delays at traffic signals, which is investigated in this report. The report is based on field observations at three signal-controlled intersections in the city – Olympia, Gåsebäck and Knutpunkten – and analyses how the design of the signals, traffic f

I detta examensarbete undersöks klimatpåverkan av tillägget av Carbon capture and storage (CCS) vid ett avfallseldat kraftvärmeverk genom en livscykelanalys (LCA). Studien är en fallstudie som tillämpas på Sysavs planerade CCS-anläggning vid kraftvärmeverket i Spillepengen, Malmö. Systemet som studeras innefattar kol- dioxidavskiljning med aminteknik, transporter och lagring. Systemet undersöker eIn this master’s thesis, the climate impact of Carbon Capture and Storage (CCS) is assessed through life cycle analysis (LCA). The study is applied to a real-life case where a CCS chain is being developed for Sysavs Waste-to-Energy (WtE) operations in Malmö, Sweden. The studied system entails amine-based separation technology applied to a flue gas flow from a waste-fired combined heat and power pl

Elektrifieringen kan för Sverige innebära en ökad elkonsumtion med 27–51 TWh till 2030 samt en fördubbling av dagens konsumtion till 2045 vilket kräver kraftiga investeringar i ny elproduktion. Havsbaserad vindkraft har en stor potential att bidra till denna utbyggnad, på grund av Sveriges långa kust med goda vindförhållanden men har trots detta inte realiserats i stor skala. Den Statliga OffentliThe electrification of industry in Sweden could result in an increased electricity demand of between 27-51 TWh by 2030 and a doubling of total demand by 2045 which requires significant investments in new electricity production. Offshore wind has the potential to contribute to this expansion due to Sweden’s long coast and favourable wind conditions. Despite this, no large-scale project has been rea

EU aims to achieve climate neutrality in 2050, 23 cities in Sweden aim to reach that goal already by 2030. A new city district in Helsingborg - southern Sweden - is being developed with the goal of achieving near net-zero carbon emissions. This study evaluates the first completed phase and aims to draw learning outcomes to lower carbon emissions for the remaining upcoming development phases. The

This thesis investigates the financial viability of green hydrogen production for mobility applications across four European countries: Germany, Norway, Denmark and Spain. Given the rising importance of hydrogen in hard-to-electrify sectors such as (heavy-duty) transport, the study focuses on understanding how system design and local energy conditions influence the Levelised Cost of Hydrogen (LCOH

Rwanda has undergone a remarkable improvement in logistics performance, defined as the cost, time, and complexity involved in trade facilitation. Specifically, the landlocked country has surged in the Logistics Performance Index (LPI) by the World Bank from one of the globally worst-performing countries in 2007 to outperforming average low-income and Sub-Saharan African countries since 2016. Groun

This study investigates the modal verbs must and should with deontic meaning in patient information leaflets (PILs), comparing them with their varying translations in the corresponding PILs in Spanish. The objective is to draw conclusions about whether and how the degree of obligation is modified in the translation. Modal verbs are known to pose translation challenges due to the absence of one-to-

An increasing amount of people living under the control of armed groups begged the question on the human rights obligations by armed groups in situation of protracted armed conflict. Traditionally, international human rights treaties only impose obligations on states. This raises concerns about the protection vacuum as well as accountability of the armed groups. A new phenomenon also emerged where

Combustible dust is a widespread and often overlooked potential occupational safety hazard. Several technical solutions exist to counter this hazard, but the risk is still a continued occurrence. This master’s thesis investigates the organizational proactive risk mitigation strategies different organizations employ in this regard. This is done in two distinct subject areas: risk awareness and risk

Disinformation on social media platforms is becoming increasingly relevant. The evolving tactics to disseminate it—particularly with generative AI—and the governance shift in governance models towards community-based fact-checking have raised significant concerns among fact-checking organizations, experts in this field. This research aims to explore the fact-checkers’ perceptions on this change on

The QR decomposition is used to solve least squares problems, systems of equations and other important linear algebra tasks. We consider the computation of the QR decomposition for tall-skinny matrices, using the Cholesky decomposition as an intermediate step. To improve efficiency, we introduce randomised numerical linear algebra and sketching as a tool for improving computational efficiency. Num