I ett försök till att hindra den skatteflykt som uppstår av skatteplanering genom hybrida missmatchningar som leder till att länders skattebaser urholkas antog Europakommissionen direktivet ATAD 2. Till skillnad från ATAD 1 så siktar ATAD 2 in sig på olika typer av betalningar, inte bara räntebetalningar, samt att bestämmelserna även rör tredje land och inte bara medlemsländerna i EU. MedlemsländeIn an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 Ja

Utbrottet av coronaviruset Covid-19 har påverkat världen drastiskt på mycket kort tid. Syftet med studien var att studera upplevelsen av vilken påverkan pandemin har på den mentala hälsan, samt vilka grupper som är mer sårbara för psykisk ohälsa och vilka faktorer som är predicerande för att drabbas. Studien genomfördes i en tvärsnittsdesign med en webbenkät till svensktalande personer (n = 360) öThe outbreak of the corona virus Covid-19 has changed the world in a very short time. This study aimed to understand the effects of the pandemic on mental health, and to find groups at risk for mental illness as well as associated factors. The study was conducted as an online cross-sectional survey (n = 360), to Swedish speaking people 18 years or older. More than 55% reported that their mental he

The post earnings announcement drift (PEAD) is a well studied market anomaly. However, few academic papers have focused their attention on Swedish market. Therefore, this paper evaluates if the PEAD can be observed on the Swedish market between the first quarter of 2006 and the last quarter of 2019. Using a sample of 121 firms consisting of both small and large sized firms, this paper found statis

I denna uppsats studeras begreppet ethos utifrån queerteori. Uppsatsen fokuserar på hur queera personers ethos, yttrande och agens påverkas av att personen är queer. Genom närläsningar av litteratur och applicerandet av teorin på verkliga och hypotetiska situationer har undersökningen kommit fram till att människors agens begränsas av att deras positioner anses omöjliga eller osynliggörs utifrån n

Den 1 januari 2019 trädde nya skatteregler för den svenska företagssektorn i kraft. De nya reglerna innebär bl.a. att det infördes en generell begränsning av ränteavdrag i bolagssektorn. Syftet med reglerna var att förhindra erodering av den svenska skattebasen. Implementeringen ifrågasattes i en rad remissinstanser då området dels blivit svåröverskådligt genom den turordningsregel som lagts tillOn the 1st of January 2019, new tax regulations within the Swedish corporate sector was set in motion. The regulations constitute a general restriction of interest deductions within a company. The main purpose of the new regulations was to prevent erosion of the Swedish tax base. The implementation was questioned in a number of bodies considering proposed legislation, as the legislative area has

Denna uppsats undersökte de historiska och samtida narrativen kring hemlöshet och missbruk i sju av statens offentliga utredningar (SOU:er) publicerade mellan 1962 och 2018. Syftet med undersökningen var att genom kartläggning av narrativen nå förståelse för krav på drogfrihet på inackorderingshem för hemlösa; hur det kan motiveras och var det kommer ifrån. Vi ställde oss frågan hur vi kan förstå

The shift to agriculture as the main form of subsistence practice allowed past peoples the freedom and potential to exploit their natural and man-made environment for personal and societal gain. Decades of archaeological excavations conducted on the Swedish island of Öland have amassed a wealth of information regarding the subsistence and settlement patterns of Iron Age societies. This thesis aims

Studying knowledge-intense regional development from the perspective of classified periphery fills an identified gap in analysis and practice. It illustrates challenges, possibilities, and nuances current trajectory of centre-peripheral development. Exploring role and perspective of peripheral areas within regions, and thus marginalized places, can help increase cohesive, instead of fragmented, re

Bakgrund: Mentalsjukhus i Sverige avvecklades på 1990 talet och mobila team sattes in för att stödja personer med psykiska funktionshinder. Mobila team används olika runt om i världen och visat sig vara en samhällsresurs. Psykiatriska sjukhusinläggningar minskar och patienter förväntas klara sig mera hemma på grund av samhällets stödinsatser. Olika studier har gjorts för att visa mobila teams effe

Studien fokuserar på rollen av samhällsekonomisk analys (CBA) i relation till stora offentliga infrastrukturinvesteringar. Målet är att diskutera utförandet och användningen av CBA i planeringsprocessen för en höghastighetsjärnväg i Sverige. Genom en samhällsekonomisk analys av det svenska höghastighetsprojektet samt en diskussion om CBA i förhållande till stora infrastrukturinvesteringar i den ofThis study focuses on the role of Cost-Benefit Analysis (CBA) in the context of large public infrastructure investments. The objective is to discuss the execution and use of CBA in the planning process for a High-Speed Railway (HSR) in Sweden. Through the implementation of a CBA on HSR in Sweden and a discussion of CBA’s role in large infrastructure investments in the public sector, better insight

The understanding and investigation of new industrial development paths is a core topic in evolutionary economic geography. In new path development theory, development is often explained through endogenous effects and in the state of ongoing processes. The impact of a sudden exogenous shock has received less attention. This essay aim is therefore to explore the impact and presence of agency in the

The shift to an activity-based way of working entails a change in how we view our work and our workplace. Some years ago, not many people had heard of activity-based working, but today there are many organizations around the world that apply an activity-based approach. This report aims to describe and analyze leaders’ experiences of activity-based working in different organizations. For the method

Domestic violence is a global issue. Almost a third of women worldwide that have been in an intimate relationship have experienced sexual or/and physical violence. Women with insecure migrant status who experience domestic violence are a particularly vulnerable group, as they have an uncertain right of residence that is dependent on their relationship. The purpose of this study was to examine the

The growing need for green investments has contributed to the increased issuance of green bonds. This research investigates if green bonds are priced differently from conventional bonds by measuring yield spread discrepancies. To estimate the potential yield premium, we perform a matching method and a fixed effect generalized least squares estimator from October 2016 to December 2020. We observe t

This paper analyzes trade in services’ vulnerability to exogenous shocks in order to contribute to the often-neglected area of international trade in services. It is accomplished by examining how Sweden’s border measures during the European refugee crisis affected services trade between Sweden and Denmark. The impact of the border measures is estimated with a difference-in-differences model: Swede

Kranioplastik är ett kirurgiskt ingrepp där en del av skallen rekonstrueras på grund av estetiska eller medicinska skäl. I de flesta av fallen är kranioplastiken gjord med patientens egna skallben som har sparats från ett tidigare kirurgiskt ingrepp men om skallbenet saknas på grund av en defekt eller annan anledning så behövs ett implantat. Metoden för att designa implantatet har tidigare beståttCranioplasty is surgical repair of a skull bone defect due to a previous surgery or injury. Cranioplasty is most often performed with autologous bone flap, i.e the patient's own saved bone from previous surgery if this is available. If autologous bone is not available then custom procedure is to manually mould an implant using bone cement from the plastic polymethyl methacrylate (PMMA). Manual

Purpose: This thesis examines the home-country bias of the general U.S. investor and the possibilities for such an investor to diversify internationally. Moreover, it studies the optimal distribution between foreign holdings in emerging- and developed markets. The portfolio optimizations are considered through two investor profiles, one who aims to minimize her variance and one who seeks to maximi

The Swedish labor market today is not equal and there is a strong under-representation of non-ethnic Swedes. Considerations have previously been given to positive action and whether it can be an equal treatment measure that should be implemented in Swedish legislation in order to promote equality in the labor market. The latest investigation was carried out 15 years ago and since then Sweden has b

Syftet med denna uppsats var att ur ett arbetsrättsligt perspektiv belysa arbetsgivarens rehabiliteringsansvar i förhållande till arbetstagare som lider av fysisk respektive psykisk sjukdom för att bidra till förståelse om rehabiliteringsansvaret tolkas på olika sätt. Därav var forskningsfrågan “hur bedöms arbetsgivarens rehabiliteringsansvar och gränserna för det i förhållande till fysiska respekThe purpose of this essay was to examine the employers rehabilitation responsibility in relation to employees that suffer from physical or psychological illness, from a labour law perspective, to gain an understanding whether the rehabilitation responsibility is interpreted in different ways. Therefore, the research question was “how is the employers rehabilitation responsibility assessed and its

Denna uppsats undersöker förhållandet mellan plattformsföretag och arbetsmiljöreglerna i AFS 2001:1. Framväxten av delningsekonomin har inneburit att traditionella begrepp som arbetsgivare och arbetstagare, anpassade för bilaterala företagsstrukturer, har ställts på sin spets och att gränsdragningsproblematiken mellan ett anställningsförhållande och uppdragsförhållande blivit ett faktum i och med This thesis aims to examine the relationship between platform companies and the working environment regulation in AFS 2001:1. The development of the sharing economy has meant that traditional concepts like employer and employee have been questioned and that the differentiation between employment and self- employment have become more vague. The aim is primarily to discuss whether or not the platfor