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De svenska koncernavdragsreglerna - med fokus mot kompatibilitet med EU-rätten

En av grundvalarna, på vilken den Europeiska unionen vilar, är att företag har rätt att etablera sig fritt över gränserna inom EU. Denna fördragsreglerade utgångspunkt innebär inte bara att direkta hinder mot etableringsfriheten i regel ska undvikas utan även att nationella regler, som indirekt får till följd att etableringsfriheten inskränks, måste viktas mot de överordnade EU-reglerna. I en seriOne of the core objectives of the European Union is the freedom to establish and provide services. This core objective does not only impede direct obstacles as regards the establishment and provision of services but also, indirect infringements of said right; i.e. the national rules in the member states must be weighted in comparison to the, in some instances, superior EU-law. In a series of case

Dynamic Capabilities and Competitive Advantage: A Systematic Review of Conceptual Research 1997-2020

Dynamic capabilities enable firms to systematically modify their resource base and build competitive advantage. As dynamic capabilities literature is diverging in definition and scope, this research work analyzes conceptual literature on dynamic capabilities regarding commonalities, differences, and development over time. Therefore, a total of 56 publications in eleven highly ranked journals betwe

The Perception of Mission Drift: A Qualitative Study of the Strategic Value of Pursuing Multiple Values Within Danish Hybrid Organisations

The global corporate landscape is changing, making way for a new type of organisational structure emphasising less traditional stakeholder values, particularly non-financial values regarding social and environmental concerns. However, at the core of these organisations, the logics of traditional non-profit organisations and for-profit ventures are combined, which obliges the organisations to balan

Legitimerad och stolt : En kvalitativ studie om hälso- och sjukvårdskuratorers resonemang kring införandet av en legitimation

Title: Certified and proud - A qualitative study of hospital social workers views on their establishment as a certified profession Supervisor: Mikael Sandgren The question of professional certification of hospital social workers in Sweden was first brought to attention by Akademikerförbundet SSR in 1958. More than 60 years later, on July 1st, 2019 the decision to make “hospital social worker” a c

Folkbiblioteken och digital kompetens : en komparativ studie av folkbibliotekens arbete med digital kompetens i Sverige och Danmark ur ett kulturpolitiskt perspektiv

The aim of this master’s thesis is to investigate the role and assignment of public libraries in Sweden and Denmark, with a focus on digital competence and digital participation. This is a comparative study, where a more general intention is to analyze how cultural initiatives on digital competence are motivated and described, and how they are able to contribute to higher digital competence of the

Patienters minnen från att ha vårdats på intensivvårdsavdelning - En enkätstudie

Bakgrund: Den högteknologiska miljön på en intensivvårdsavdelning (IVA) kan upplevas som obehaglig och skrämmande. En del patienter får påfrestande minnen som kan kvarstå i upp till fem år efter vårdtillfället. Att uppleva påfrestande minnen orsakar lidande samt innebär en försämrad livskvalitet för patienten. Syfte: Syftet var att beskriva vilka påfrestande minnen som är mest förekommande hos pa

Trygghetsskapande vid tågstationer : en jämförelse av detaljplaneringsarbeten i Hyllie, Rosengård och Åkarp

This comparative thesis investigates in what ways municipal detailed planning of three train station areas considered perceived safety. It further examines how strengths and weaknesses in each case’s perceived safety methodology can be understood through established planning models/concepts and existing academic research on Swedish perceived safety planning. Finally, the study concludes how future

Hittepå - Samspelet mellan förutbestämdhet och intuition vid skapandet av ett album

Denna studie har syftet att få ökad kunskap om min personliga skapandeprocess bakom ett musikaliskt album. Hur ser förhållandet ut mellan mig som musicerande kompositör och mina medmusiker? Hur balanseras mina intentioner med deras kreativitet? Hur kan detta samspel formuleras och karaktäriseras? Hur ser det kompositoriska samspelet ut mellan förutbestämda musikaliska strukturer och mera intuitivaThe purpose of this study is to increase my knowledge of my personal creation process behind a musical album. What does the relationship between me as a music composer and my fellow musicians look like? How are my intentions balanced with their creativity? How can this interaction be formulated and characterized? What does the compositional interaction look like between predetermined musical struc

Implications of Green Bond Issue Announcements on Equity Prices

In recent years, the green bond market has grown rapidly, and yet it remains an area of academia that has received little exploration. This paper furthers the understanding of green bond issue announcements through investigating their impact on equity prices in general, across the issuing firms’ regions and sectors, and on firms’ Environmental, Social and Governance (ESG) score. Using a sample of

Compassion fatigue as a separate construct: The development of a new scale

Compassion fatigue is often used interchangeably with burnout and secondary traumatic stress in literature. There is, however, theoretical support for considering compassion fatigue as a separate condition. The aim of this pilot study was to create a compassion fatigue scale and examine its relation to burnout and secondary traumatic stress as well as to explore how descriptive variables affect le

”Ofta försöker vi följa någon sorts årshjul” : En studie av hur tre arkiv använder sociala medier

The purpose of this master’s thesis is to explore and create additional and immersed knowledge concerning how archives work with social media, how that affects archivist’s profession and what structures and forces that may lie behind this. The primary theoretical tool used in this study is neo-institutional theory. A model for studying posts on Instagram, by Russmann and Svensson (2016), and acad

Narrating Independence - A Narrative Analysis of Contemporary Estonian and Latvian Narratives about Independence

In 2018, several European nations celebrated their centennial anniversaries of independence. Two of them, Estonia and Latvia, had never been independent before 1918, and for these nations, the events surrounding independence therefore have a special meaning. This is not least made evident by the historical development that they have gone through over the course of the past century, having been inc

Heating Energy Performance & LCC Analysis on Renovation Proposals of a Multi-Family Apartment Cluster

The study was carried out to assess the energy performance of the buildings in a cluster located in Lund. The buildings were the projects of million homes program, built in the 1960s, and are in great need of renovation. Five retrofit techniques were proposed in the study. Improving the building envelope with insulation and windows, adding an exhaust air heat pump, combining exhaust air heat pump,

Solar access potential affected by urban planning and building design – A parametric study in the urban context

In the initial stage of planning, considering the solar impact of urban layout on the building can effectively avoid some irreversible design issues, improve the indoor environment, and reduce energy demand. The typical architectural models of three representative cities (Copenhagen, Berlin and Hong Kong) were selected as the analysis cases in this study. By analysing several sunlight and solar me

Kirurgisk rök - Faktorer som påverkar operationspersonalens följsamhet till riktlinjer - En litteraturstudie

Bakgrund: Arbetet på en operationsavdelning är avancerat och högteknologiskt. Dagligen ställs stora krav på operationspersonalen för att utföra säker vård. Vid de flesta operationsingrepp bildas kirurgisk rök. Exponering för röken utgör en hälsofara för operationspersonal eftersom den innehåller en rad toxiska ämnen. Att ha rätt kunskaper om riskfaktorer och befintliga riktlinjer för kirurgisk rök

Employees' perceptions of planned change communication during top-down initiated organisational changes

Continuous organisational changes worldwide have led to a considerable amount of research on this topic within various fields. Managers have generally been acknowledged as the most crucial stakeholders in organisational changes, leading to a majority of studies being from their perspective. This has led to an unbalanced view on organisational changes. This study therefore aims to explore the emplo

THE HUMAN SIDE OF LARGE-SCALE CHANGES IN PUBLIC SECTOR ORGANIZATIONS

The process of organizational change will inevitably have an impact on the employees within when converting from its status quo to a hoped-for future state. Strategic goals are often coming to the fore while creating a workforce that helps evolve the change is easily forgotten or deprioritized. Moreover, the frequency of change tends to aggravate feelings of fatigue or organizational change cynici

Learning about the learner : An analysis of policies for Swedish public libraries with focus on learning

This thesis examines how learning is depicted in policy documents for public libraries on municipal and national level in Sweden. The documents analyzed are library plans from five Swedish cities, as well as the proposal for a national strategy presented in 2019 by the National Library of Sweden. The method used is Carol Bacchi’s What’s the problem represented to be-approach. Pierre Bourdieu’s the

Group Representations and a Study of M-groups

In this thesis we introduce some basic concepts in representation theory such as Schur’s Lemma, induced representations and M-groups. These concepts are then used in particular on a group G_96 of order 96, in order to determine its irreducible representations and its character table. Furthermore, we show that G_96 is an M-group and contains a subgroup which is not an M-group itself.

A Closer Look at the Socio-cultural Implication on Corporate Social Responsibility: A Case Study in a Multinational Oil and Gas Company in Indonesia

Corporate Social Responsibility (CSR) has emerged to cover the company’s responsibility in their participation in solving social problems. Research has shown that CSR planning and implementation vary significantly between developed and developing countries. Previous literature on CSR were mainly dominated by Western nuances, and they overlooked the implication of socio-cultural aspects in the deve