This thesis examines how the introduction of an Earned Income Tax Credit (EITC) in Sweden in 2007 may have affected pre-tax salaries. Previous research has found that the incidence of an EITC may not be entirely carried by the employees, which in some earlier research is assumed. A reduction in pre-tax salaries implies that a portion of the tax credit benefits the employers. If true, an EITC may i

Social media has been incorporated increasingly in society day to day lives. The emergence of social media has changed how people interact with and search for information about destinations. This thesis looks into the perspective of Instagram users’ on destination image formation through Instagram posts in accounts that only post about traveling. It researches how people perceive a destination and

I och med införandet av EU:s nya dataskyddsförordning (GDPR) kommer rättigheten till data-portabilitet bli verklighet. Dataportabilitet syftar till att användare fritt ska kunna plocka ut sina personuppgifter från IT-miljöer och ha dessa till eget bruk eller överlämna till andra tjänster eller IT-miljöer. GDPR har sett till att verksamheter kommer få ta ställning till utmaningarna som det nya data

The gas turbine has been around for over a century, providing power for a variety of applications. The efficiency, i.e. the amount of power produced per kilogram of fuel provided, has increased steadily over the years and is today greater than 44 percent in a state of the art gas turbine. For electricity production the efficiency can be increased further by combining the gas turbine with a steam t

Kambodja var fram tills mitten på 90-talet en relativt isolerad ekonomi med väldigt begränsad handel med omvärlden. De producerade främst agrikulturella varor och hade komparativa fördelar i dessa. Efter ett regeringsskifte så riktade sig Kambodja mot att bli en mer marknadsorienterad ekonomi vilket slutligen ledde till ett medlemskap i ASEAN 1999. Efter denna period har Kambodjas handel med omvär

Inconspicuous luxury consumption describes a descreet approach to luxury and refers to the avoidance of displaying ostentatious logos and blatant patterns on consumed goods. This consumption practice represents an evolving phenomenon and challenges the traditional perception that luxury consumption is highly visible. So far, research on inconspicuous consumption is scarce and points out its comple

I takt med utveckling av tekniken, har det aldrig varit enklare för en privatperson att dela med sig av sina personuppgift. Under 2016 presenterades dataskyddsförordningen (GDPR) som kommer att träda i kraft i maj 2018, och ersätter därmed PuL. Lagen kommer att ge privatpersoner bättre kontroll över sina personuppgifter. Studiens ändamål är att undersöka hur svenska e-handelsföretag kommer att han

For decades, foreign aid has been a way to uphold political relationships, promote growth and development as well as a response during emergencies. Research on the relationship between foreign aid and economic growth has been done extensively. However, research on aspects beyond economic ones is far more limited. To extend the discussion regarding foreign aid, this thesis examines foreign aid and

Alcohol consumption is important within the research of service management in retail, because it is not only a consumption phenomenon, but also a societal matter. Inappropriate drinking culture and unhealthy drinking habits can cause serious issues to the individuals and the society. Consumers’ drinking habits could be significantly influenced by the value that they perceive and seek for ((Babin,

The impact of trade on environmental quality has received a considerable attention, both in policy debate and in theoretical literature. However, the empirical evidence on the topic remains lagged. This thesis adds to the empirics by unearthing the relationships and decomposing the effect into scale-technique effect and trade-induced composition effect using Arellano-Bond GMM estimation technique.

Safety is intertwined with learning, without learning safety would be a static construct. To advance, safety concepts and theories all rely on the art of processing knowledge and though learning attaining a contributing effect. In shipping, the abstract of a near-miss is promoted as ‘good business and economic sense because it can improve crew performance and reduce costs’. Studies have shown th

The objective of this report is to estimate the full economic consequences of legalizing all narcotics in Sweden. This will be done with a cost-benefit analysis. The main parts examined is changes to crime and the criminal justice system, consumer surplus, government revenue from sales, costs to public services mainly in the form of health care, but also emergency services and institutional care a

For more than 40 years the case-law of the European Court of Justice has been developing the principle of prohibition of abuse of law in the European Union. However, in the sphere of value-added tax, the principle was invoked by the Court for the first time in 2006 in the landmark case Halifax, creating a tension between this emerging principle and the principle of legal certainty observed and pro

Bakgrund: Sjuksköterskeyrket kan vara krävande, stressande och kan ha en negativ inverkan på välbefinnandet hos nyexaminerade sjuksköterskor. Hög arbetsbelastning orsakar ofta trötthet och utmattning, vilket kan vara överväldigande för nyexaminerade sjuksköterskor. Att nyexaminerade sjuksköterskor upplever stress när de övergår från att vara studenter till yrkesverksamma är ett universellt problem

The purpose of this study was to examine how professionals at institutions with same gender twelve-steps treatments view the individual’s responsibility for drug- and alcoholic problems and solutions. Further, the purpose was to examine how treatment is organized and carried out from a gender perspective. The gathering of the empirical material was done through four (4) semi structured interviews

Hållbart resande i socialt utsatta områden En studie som genomförts vid Centrum för miljö- och klimatforskning (CEC) visar på att det finns vissa skillnader vad gäller resvanor i socialt utsatta områden jämfört med andra områden. På Rosengård i Malmö upplevs exempelvis behovet av att använda bilen som större jämfört med genomsnittet för Malmö kommun. Dessutom är cykeltillgången för området väldigRoad transportation is a large source of greenhouse gas emissions and contributor to climate change. To reduce the negative environmental impact from road transportation, the use of cars as a mode of transport should be reduced. This can be done by changed travel habits and sustainable transport planning. Previously, transportation planning and new investments have often been limited to higher soc

Bakgrund: Negativa förlossningsupplevelser (NF) kan innebära förödande konsekvenser för kvinnan, familjen och samhället. I Sverige identifieras och handläggs NF på olika sätt. Det saknas rekommendationer för stöd efter en NF. Syfte: Syftet med studien var att belysa kvinnors upplevelse av stöd från vårdgivare efter en negativ förlossningsupplevelse. Metod: En kvalitativ intervjustudie med induktiv

Research shows that aid in many cases is given with a political strategy. Since aid is financed by taxpayers, we find it interesting and relevant to further investigate the political motives behind Swedish aid and if the focus of Swedish aid has differed across time and elected governments. The aim is to empirically investigate the role of the character of the recipient countries and the role of t

The thesis presents fairness as a concept that can be defined in several ways. The different definitions overlap and influence each other in a somewhat unexpected manner. The conclusion of this thesis is that the utilitarian approach first presented as a philosophical theory of fairness by Jeremy Bentham is so far clearly seen as the overriding basis for the CJEU judgements. However, the adopted A