The Brazilian tax system is known to be very complex. The main reasons to that is presumably the fact that the federalist pact adopted by the Brazilian Federal Constitution gives a considerable autonomy to all federal entities (the federal government, the states, the Federal District and the municipalities) to impose levies. Besides that, the Brazilian tax system is composed by numerous levies, su

Beginning with the question of whether, and how, gender equality can be measured, this thesis is written with the ambition to evaluate one aspect of the Swedish government’s equality goal, equality in power and influence, with the help of an index. It departs from a discussion within the field of gender studies where gender equality is found to be an “empty” word that can be used for a variety of

Author: Amanda Ljungdahl Title: “We grow people as well.” A qualitative study of the value of horticultural projects for socially vulnerable groups. [Translated title]. Supervisor: David Hoff Assessor: Malinda Andersson The aim of this study was to examine the value of social and therapeutic horticultural projects for socially vulnerable individuals, regarding both how horticultural activities a

Allt fler organisationer med en house of brands arkitektur, vilket kännetecknas av att företagsvarumärket döljs bakom flertalet olika fristående, välkända produktvarumärken, har på senare tid lagt ner stora resurser på att kommunicera det övergripande företagsvarumärket. Således kan ett skifte och en ny trend identifieras i hur organisationer med denna struktur interagerar med sin marknad. Denna sToday, more and more organisations with a house of brands architecture, characterized by a strong company brand and several independent, well-known product brands, are using a large amount of resources on communicating the company brand. This development indicates a shift in how organisations with this architecture operates on the market. This study aims to examine how organisations use branding s

We decompose the monthly Swedish consumer confidence index into a rational part based on fundamentals and an irrational part based on exogenous, irrational beliefs. Subsequently, we investigate the impact of investor irrationality and its short-term predictability on industry returns in Sweden. In addition, we provide an explanation to the reason some industries are more prone to investor sentimen

The aim of this study was to examine attitudes towards mental health help-seeking among young adults. By using a quantitative method, handing out questionnaires to 145 young adults in upper secondary schools in Skåne, we asked questions about their perceived mental health and how normal or stigmatizing they regarded help-seeking in general. In scientific studies and governmental reports regarding

Studien har som syfte att analysera om centralbankerna har ändrat sitt sätt att föra flexibel penningpolitik efter finanskrisen. Studien väljer att lägga till huspriser som en förklarande variabel då denna faktor var en bakomliggande del av finanskrisen och anses vara intressant att studera i sammanhanget. Studien har utgått ifrån Taylor-regeln som har bevisats kunna förklara räntesättningen av ce

Surrogate motherhood and whether it should be legalized or not, has been a controversial area in Sweden. Swedish law has not any evident legislation prohibiting surrogate motherhood, but existing law can be interpreted as not allowing such arrangements. Due to that, many couples in Sweden are going abroad in order to implement surrogate arrangements. Therefore, some problems have occurred when the

In this thesis, a holographic model for quantum chromodynamics (QCD) is used to estimate the electromagnetic contribution to the kaon mass difference. The principal ideas of the model are inspired by the AdS/CFT correspondence, which is believed to be exact. The calculation is first performed theoretically, highlighting the expansion of the result into a diagrammatic structure referred to as Witte

EU:s regelverk om offentlig upphandling uppdaterades 2014 och snart kommer uppdateringen i den svenska lagtexten. Det blir nu ännu tydligare att det är tillåtet att ställa miljökrav vid offentlig upphandling. Det är en vanlig uppfattning att det inte går att upphandla varor, tjänster och byggnadsverk med bättre miljöprestanda eftersom att de traditionellt sett inte kan konkurrera med kriteriet ”This is a master’s thesis about green public procurement (GPP) in the construction sector, based on a legal dogmathic study and a case study. The legal dogmathic part focused on both EU-legislation and on Swedish legislation. The case study was performed on the municipal of Lund to understand how a small authority works with GPP. The study of EU-legislation shows that the possibility to request b

This thesis explores the structure and discursive frames in the rhetoric of the online extreme right network in Finland. Departing from the constraints of identity and ideology, the individual nodes are seen as a part of a network that mobilizes on the basis of shared discourses. Social network analysis is utilized to explore the structure and connections of the extreme right. This is followed by

Återställning av alvarlandskapet – en studie om Degerhamns kalkstensbrott När ett stenbrott avslutas börjar arbetet med att så gott som möjligt återskapa det landskapet som fanns innan brytningen. Min studie har undersökt hur detta ska gå till i ett kalkstensbrott i Degerhamn på södra Öland. Detta är en mycket viktig fråga då området på södra Öland internationellt sett är en mycket unik naturtypWhen a quarry closes measurements must be taken to recreate the landscape that originally was there. Old quarries are filled with water and are called artificial lakes. The aim of the study is to compare the water quality in three artificial lakes within a limestone quarry in Degerhamn, Öland with an alvar lake outside the quarry, in order to aid the restoration of the original landscape. The goal

Nyskapad ängsmark norr om Lund ökar artrikedomen i jordbrukslandskapet Ängsmarker och deras växter har minskat drastiskt under de senaste århundradet men på MAX-området strax norr om Lund försöker man skapa en ängsmark genom att hämta hö från en närliggande artrik gräsmark och sprida ut på det nya stället. 85 av de drygt 200 arter som kan ingå i höet, varav flera utrotningshotade, har lyckats etaThis study investigates if transfer of plant material in the form of hay is an effective method for establishment of species rich grassland on former arable land in southwestern Scania, Sweden. An inventory of vascular plants was conducted to analyze the early establishment on areas with added hay vs. areas with no hay added. The inventory data was related to a set of ecological indicators (mainly

Friköps-, utköps- och budgivningsklausuler i aktieägaravtal är ett ämne som det idag finns undermålig kunskap och forskning om i det svenska näringslivet och associationsrätten. Friköps- och utköpsklausuler ger aktieägare möjligheter som ABL motstrider och som i bolagsordning begränsar. Denna uppsats undersöker aktieägaravtals förmåga att realisera överlåtelsebindningar som låter aktieägare begränBuy out clauses in shareholders’ agreement is a subject with defeciant knowledge and research in Swedish business and Swedish business law. Buy out clauses gives shareholders’ possibilities that neither Swedish company law or Swedish companies’ articles of associations allows. This thesis investigates the shareholders’ agreements possibilities to implement restrictions on the transferability on co

Syftet med studien är att undersöka om det råder ett signifikant samband mellan andelen kvinnor i bolagsstyrelsen och aktieavkastningen för bolag noterade på Stockholmsbörsen. Tidsperioden för studien sträcker sig från år 2000 till och med år 2015 och inkluderar 35 stycken industribolag noterade på Stockholmsbörsen. I studien utförs två stycken OLS-regressioner, en baseras på single-index-modellen

Under arbetet har en ny emissionsspärr, cTrap undersökts. cTrap appliceras för att förbättra inomhusluften genom att enkelsidigt absorbera önskade biprodukter från byggnadsdelar. cTrap har testats angående dess mögelresistens vid ingjutning mellan en avjämningsmassa och ett betongbjälklag. Totalt har tolv stycken provkroppar gjutits med olika tjocklekar, vilket ger olika förutsättningar för mögelpDuring several weeks a new emission barrier, cTrap was tested for its ability to withstand mould growth when placed between a concrete slab and a layer of self-levelling flooring compound, SLC. A total of twelve SLC slabs were casted with two different types of SLC and with different thickness and basis. Half of the SLC slabs had a vapour barrier placed between the basis of concrete and cTrap. The

Purpose: Based upon previous theories on customer-based brand equity, this study investigates whether the usage of either print or social media have relatively stronger impact upon the brand building components; brand awareness, emotional and functional brand image, willingness to pay a price premium and purchase intention. Methodology and Empirical Evidence: Perceptions on fictional advertisemen

To promote more collaborative sustainable governance processes, environmental information transparency is required at all stages. As an authoritarian country with rapid economic growth, China has faced serious environmental degradations that threaten citizens’ daily life. Over the last two decades, China has witnessed a trend to integrate third parties into environmental governance and an increasi

Syftet med denna studie var att undersöka hur individer som i sin yrkesroll arbetar med flyktingar tenderar att uppleva medkänsletillfredsställelse, utbrändhet och sekundär traumatisk stress. En kvantitativ enkätstudie utformades baserad på frågeformuläret ProQOL version 5. Formuläret mäter professionell livskvalitet hos individer som arbetar i hjälpande yrken. Till mätinstrumentet adderades demog