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Corporate Social Responsibility is today a recognised concept companies have to act on in order to meet the stakeholders’ increased demands. An increased environmental debate in the society as well as increased regulations requires companies to focus on environmental questions to a greater extent than before. Companies need to control their environmental performance and focus on their significant
Background: Somali piracy and armed robbery against ships remain to be one of the major global concerns today. Since 2007, over 1,500 piracy and piratical attacks were reported to the IMB Piracy Reporting Centre. These figures were gradually increased over the years, along with the degree of maritime violence. Somali pirates, with the urge of ransom payments, have consequently become more threate
During the last twenty years there's been a growing amount of exhibitions that in different ways challenge peoples feelings and ideas. It can be exhibitions that show other interpretations of a phenomenon than the once we're used to see or subjects that can be found sensitive or provoking to some people. I've found an explanation to why museums show this type of exhibitions in the ne
Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. Prissättningen beräknas med en ’armlängds avstånd’, vilket menas att det interna priset ska vThis thesis concerns the issue of how MNE affects their taxable profit through transfer pricing. When companies transfer assets between subsidiaries in different states they need to price the assets so the taxable profit that arises reflects the value of the subsidiary. The pricing is calculated to comply with ‘arm’s length price’, which means the internal price should be the same as if the asset
With world population expected to reach 9 billion people by 2050, global food production might need to rise by up 70 %. This will require even more extensive use of fertilizers than today. In the wake of an emerging climate crisis the need for biofuels will also increase and further exacerbate the nutrient demand. Most conventional fertilizers are today produced in an unsustainable way and mineral
Neoliberalism, as a loosely defined set of political beliefs, calls for more individual freedom and autonomy, resulting in increased responsibility for each person to address major societal issues. ‘Individualization’ is the process by which responsibility for addressing major environmental issues such as climate change is placed on individuals. In this thesis I investigate whether individualizati
Purpose: Since limited efforts have been made when trying to understand and identify what managers do when managing the supply chain, the purpose of this research is to move towards a better understanding of Supply Chain Manager’s practices. By using different methods than previously conducted research, a practice-based approach is going to be used when trying to answer, identify and to zoom in on
Cancer, a group of diseases with abnormal cell growth, is today very common in our society. There are different forms of cancer, which all display different symptoms, but still have mutual characteristics. One such is the way cancer cells create energy which, like healthy cells, starts with glycolysis of glucose to pyruvate. In healthy cells, with sufficient oxygen supply, the enzyme pyruvate dehy
I 24 kap. 10 § a-e IL regleras begränsningen i avdragsrätten för ränta på vissa koncerninterna skulder. Reglerna framarbetades i samband med de av Skatteverkets konstaterade skatteflyktsförfaranden som skedde i anslutning till avdrag för koncerninterna ränteutgifter. Skatteverket har försökt att komma åt transaktionerna genom att tillämpa skatteflyktslagen men har inte haft framgång eftersom skattThe Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not
Today’s global competition forces manufacturing companies to re-evaluate their existing processes, technologies, manufactured parts and services in order to focus on strategic activities. The question whether to make or to buy goods or services represents a problem faced by many companies when deciding between keeping technologies/processes in-house or purchasing them from an outside supplier. In
Syftet med denna pilotstudie var att undersöka möjligheten att behandla patienter med social fobi inom psykiatrin med en guidad internetbaserad självhjälpsbehandling. Författarna undersökte även hur självhjälps- behandlingen upplevdes av patienterna. Fem deltagare rekryterades till studien där en så kallad case series-design tillämpades. För att utvärdera behandlingen och dess effektivitet användeThe purpose of this pilot study was to examine the possibility of treating patients within a psychiatric setting with an internet-based guided self-help treatment. The authors also looked into how the self-help treatment was evaluated by the patients. Five participants were recruited to the study and a so-called case series was employed as design. To evaluate the effectiveness of the treatment a m
Authors: Malin Körner and Martin Halling Title: “Det fanns ju bara indicier” - En studie om grundskolelärares reflektioner kring anmälningsplikt Supervisor: Tove Harnett Among others, elementary school teachers in Sweden are obligated by law to report to the social services if they suspect that a child is maltreated in one way or another. Nevertheless, research indicates that only few of the sus
In this report we will outline the protection of historically important buildings at different interest levels, local, regional and national level. The focus will mainly be on the regional and national level where we have conducted several case studies. We will investigate how well the protection works, how the change approval process works and indentify possible improvement areas. To be able to s
Background and problem: In October 2010 the European Commission issued a Green Paper on Audit Policy in which they set out to draw lessons of the auditors’ role in the recent financial crisis. The European Commission considers the function of the audit to be a key contributor to investor confidence and suggests a number of controversial measures with the aim of ensuring financial stability in the
The evaluation of clinical radiographs with the European Image Criteria method has in previous work proven to be an easy and straightforward method. The main drawback with this method is the large inter-observer variation. It has been proposed that the reason for this is that the observers get “distracted” by the surrounding structures in the image and that a sort of “first impression” of the imag
A measurement of jet substructure observables is presented using data collected in 2016 by the ATLAS experiment at the LHC with proton-proton collisions at s = 13 TeV. Large-radius jets groomed with the trimming and soft-drop algorithms are studied. Dedicated event selections are used to study jets produced by light quarks or gluons, and hadronically decaying top quarks and W bosons. The observabl
This article analyses sibling farms in Sweden during the 20th century. The term sibling farm refers to a farm that two or more adult siblings have taken over from their parents. Although varied research themes have focused on a rangeof topics, this form of extended family constellation is traditionally associated with the past, whereas the smaller, nuclear family is characterized as modern. When r
During 2007 and 2008 the speed limits 40 och 60 km/h have been tried out in twelve Swedish cities, out of which six have participated in a evaluation in this project, financed by the Swedish National Road Administration. The evaluation has focused on effects from the changes in speed limits on actual speeds, safety, environment and travel times, as well as the attitudes towards the new speed limit
Techniques for interfacing the nervous system using chronically implanted electrodes are turning into invaluable tools for neurophysiological research and treatment of neurological disorders. These methods have been developed and refined over the last decades. However, they still suffer from deteriorating electrical capabilities and the fact that they inevitably damage the tissue into which they a
