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The global transport industry stands in front of the next big technology shift; the implementation of autonomous vehicles. This shift might remove the physical driver from the truck, increase safety and improve flexibility. This will most likely change the fundamentals of the transportation industry. Autonomous trucks are anticipated to be implemented for short distance transportation in gated are
Efforts to reform the public sectors of Zambia have been ongoing since the 1990s with objectives to ensure efficient and high-quality provision of public goods and services to all citizens and battling persistently high levels of poverty. Outcomes have however been mixed at best. This study assesses how reforms to the public sectors of Zambia have been framed in terms of what problem representati
Den 1 januari 2009 trädde de svenska ränteavdragbegränsningsreglerna i 24 kapitlet inkomstskattelagen (1999:1229) i kraft. Syftet med reglerna var att hindra s.k. räntesnurror där bolag utfärdar koncerninterna lån för att flytta vinster till lågbeskattade länder genom ränteavdrag huvudsakligen för att er- hålla en väsentlig skatteförmån. Ränteavdragbegränsningsreglerna har därefter ändrats vid tvåOn January 1, 2009, the Swedish interest deduction restriction rules in Chapter 24 of the Income Tax Act (1999: 1229) entered into force. The purpose of the rules was to prevent transfer mispricing “räntesnurra” where companies issue intra-group loans to transfer profits to low-taxed countries through interest deductions mainly to obtain a significant tax benefit. The interest de- duction restrict
Wetland and biodiversity loss affect both ecosystem function and human wellbeing. However, it is argued that the incremental rate of farmland abandonment provides opportunities for ecological restoration to help reverse this negative trend. This thesis applies ecosystem service framework and psychological ownership theory to analyse a wetland restoration project in a semi-urban town of Jablonné v
A translocation between chromosomes 9 and 22 produces the fusion gene BCR-ABL that leads to the constitutive activity of a tyrosine kinase. This initiates the uncontrolled proliferation of myeloid cells causing Chronic Myeloid Leukaemia (CML). The disorder is treated by tyrosine kinase inhibitors (TKIs) that prevent the progression of CML into more advanced phases. The treatment must be sustained
The case company under study has conducted a continuous process of business model innovation for sustainability since 2007, but is suffering from barriers present in the process. The limited amount of literature on business model innovation for sustainability provides little guidance on barriers. Therefore, this research aims to contribute to the literature by identifying what barriers are present
This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. The initial aim of the VAT system was to operate as if all the transactions occurred in one single country; howe
The purpose of this study is to explore the opportunities and challenges for self-employed artists who use social media for their business. The research is focused on painters and illustrators who have digitalised and commercialised their own artwork. The method follows a qualitative research framework with a comparative design of multiple cases on the level of individual artists. Seven artists fr
Purpose: The purpose of this study was two-fold. First, we aimed to develop a framework concerning how to directly and indirectly control discrimination in the workplace using Man- agement Control Systems (MCS). Second, we wanted to examine whether this framework is practically applicable in multinational enterprises (MNE). Methodology: The first part of the purpose was achieved through conduc
The invention of the integrated circuit is a key milestone in the history of electronic circuits. Since its introduction the number of components on a chip have increased rapidly, making them more powerful and able to perform complex operations, but it has also changed the design process. Today different parts of a chip can be developed separately as Intellectual Property (IP) and then put togethe
Urbanisation is an inevitable part of globalisation. With the globalised food chain in place to feed the growing number of people living in urban areas. A remedy is often expressed to be urban farming, with local, sustainable production of food. This study presents a preliminary assessment of the dynamics between urban farms and residents in Malmö. Urban farms produce available food for the reside
En del av det fenomen som kallas skattebaserodering och vinstförflyttning (BEPS) händer när multinationella koncerner flyttar vinster med hjälp av räntebetalningar och ränteavdrag. Sverige har försökt angripa problemet genom att introducera regler som begränsar ränteavdrag i sin nationella lagstiftning. Genom antagande av den Europeiska Unionens (EU) första Skatteflyktsdirektiv (ATAD 1) så har detA part of the phenomenon known as tax base erosion and profit shifting (BEPS) occurs when multinational entities (MNEs) shift profits through the aid of interest payments and interest deductions. Sweden has attempted to address this issue through introducing rules limiting interest deductions in national legislation. Through the adoption of the first Anti-Tax Avoidance directive (the ATAD 1) by th
Public procurement and the purchasing of goods, services and works comprises about 14% of the European gross domestic product (GDP). Procurement initiatives, guidance and tools therefore can have significant influence to leverage demands for more sustainable and circular products and services. This study explores the current circular public procurement (CPP) landscape, looking at barriers and oppo
Uppsatsen är baserad på två hovrättsdomar angående internetavstängningar i Indien med en systematisk innehållsanalys av rättsliga yttranden och en teori om yttrandefrihet i informationssamhället. Syftet med studien är att förstå resonemangen från domarna kring implementeringen av lagarna, både i de två utvalda domsluten och domarnas tolkning av yttrandefriheten och rätten till personlig frihet. De
This master’s thesis investigates the possibility of a new de-air concept for BorgWarners hydraulically actuated torque transfer couplings. De-airing of the hydraulic system is required to minimize the compressibility and ensure low response times. The current de-airing solution works well but limits the usable torque range of the couplings and produces a lot of noise. To meet increasingly demandi
Credit activity is essential for financial institutions, acting as the primary means banks deploy resources and generate revenue. As a key indicator of financial distress, corporate default has severe repercussions on investors, creditors, regulators, and policymakers. Credit risk embodies the uncertainty banks confront prior to lending, accounting for the partial or complete non-recovery of loan
The establishment of Indonesian AID can be seen as Indonesia’s official statement to the world on its intent of playing a more prominent role as a donor of international development aid. However, looking at the available data, it seems that Indonesian AID is still deep in the early days of its establishment. Little seems to have gone into “enforcing” its role as donor, with “reorganizing” seeming
Collecting enough labeled images to train an artificial neural network (ANN) is a common struggle since the process is tedious, time consuming and expensive. CellaVision, a company that creates analyzers that automate the process of finding and pre-classifying abnormal blood cells using machine learning, runs into this problem regularly. When new generations of analyzers are being produced, the im
The purpose of this study is to explore what organisational capabilities are needed to monetise on the value of a digital transaction platform during a business model transformation. The study brings forward six capabilities which are divided into the three themes: enable, create and capture. To enable value on the platform, the capabilities innovative mindset and supportive leadership are assumed
