This study analyses the fiscal impact of population aging in Sweden from 2015 to 2060. We consider the three main areas of public spending in the demographic context: education, health care and pension. A separate analysis is performed for each of the three alternative macroeconomic scenarios, which are the status quo, the pension reform and the health care reform. Our results indicate that the ol

The purpose of this study is to analyse the communication of Apple to illustrate how social exclusion is used to produce fear, and how it has played the role as a means of persuasion in a constructed reality. In the present investigation process the researchers have taken a critical stance. The authors aim at unveiling the structure of implicit means of persuasion in various Apple’s campaigns over

I Primärvården är psykiska problem som sömnproblem, ångest, oro, depression samt stressrelaterade symtom vanligt förekommande och stress är en av de vanligaste orsakerna till sjukskrivning. Mindfulness är en metod som visat sig vara effektiv för att behandla stressymtom i grupp. Denna studie har undersökt om Mindfulness-baserad gruppterapi utifrån ”Här & Nu programmet” är verksam för patienterIn Primary care mental health problems such as insomnia, anxiety, worry, depression and stress-related symptoms common and stress is one of the most common causes of sick leave. Mindfulness is a method found to be effective to treat the symptoms of stress in the group. This study investigated whether mindfulness-based group therapy based on “Here and Now program” is effective for patients with str

Den här studien syftade till att undersöka hur mellanchefer förstår sin roll i pågående organisationsförändringar. Studien utgick från ett mellanchefsperspektiv där två olika nivåer av mellanchefer undersöktes. Studien utfördes på en anonymiserad fallorganisation. En förändringsledarskapsutbildning, vid namn Leading Change, initierades inom fallorganisationen i början av år 2016 och studien undersThis study aims to investigate how middle managers understand their role during organizational changes. The study was conducted at an anonymous case organization and two levels of middle managers were examined. An education in change management was initiated by the case organization at the beginning of 2016. The study examines the impact of the education on middle manager’s understanding of their

This thesis in whole is essentially envisaged to display the evolutionary process of the protection of the right to data protection, with a focus on cross-border data transfers, specifically between the EU and the U.S. post-Schrems case. The Schrems case marks a pivotal moment in the definition of the notion of privacy and data protection in many ways, among which the downfall of Safe Harbor is th

This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. The author discusses whether the proposed measure is in line with the arm’s length principle – the internationally recogniz

Den här kandidatuppsatsen har genom en kvalitativ kritisk textanalytisk studie undersökt hur Lunds universitet utformar och anpassar sin guide för sociala medier för att skapa en enhetlig förståelse kring kommunikation av myndigheten i sociala medier. Guiden för sociala medier är ett internetbaserat dokument som publiceras i wikiformat, vilket gör den till ett levande dokument då den ständigt kan This bachelor thesis is by a qualitative critical text analysis investigating how Lund University designs and adapts its Guide for social media to create a unified understanding regarding communication of the university in social media. The Guide for social media is an internet based document that is published in a wiki format, which makes it a living document that is constantly being updated. The

Tänk om vi hade kunnat se in i framtiden och redan nu börja planera för hur våra samhällen och städer kommer att se ut om 15-30 år. En viktig del i den framtida planeringen är hur den framtida avfallshanteringen kan komma att se ut, särskilt med tanke på att vi idag börjat inse att jordens resurser är ändliga och att vi därmed behöver reflektera över avfall som en råvara och tillgång istället för The purpose of this study was to examine how The Municipal Housing Company of Lund (LKF) could plan future waste management in the construction phase of new rental apartments. With this thesis, I aimed at exploring trends regarding household waste and effects on future waste fractions through an environmental scanning. In addition, I presented and identified current best practice waste collection

Korallodling i olika klimatzoner Jordens yta består till 70% av vatten och i många av dessa vatten finns korallrev. Vi människor har sedan länge levt på jordens resurser, men nu lever vi över de resurser som finns att tillgå. En indikator på det är förstörelsen av korallreven runt om i världen. Tack vare klimatförändringar, fiske, illegal handel, turism etc. är reven nu hotade och behöver hjälp fThis study is a quantitative content analysis of the coral gardening in different climate zones and its limitations and possibilities. The purpose of the study is to highlight the different approaches to coral gardening and whether these could be implemented in other climate zones. I will also highlight why coral gardening is important from an environmental perspective. To conduct the study, I hav

In the current reinforcement steel supply chain the information transmission is often done with 2D-documents. This practice prevails even when structural engineers create complete building information models containing all reinforced concrete. In some cases, the contractor uses the rebar drawings to once again create a 3D model, containing the rebar, to provide views for rebar workers to be used d

This study uses qualitative research by documenting experiences of social workers work-related stress in a governmental organization. The aim of this research is to investigate how social workers experience sense of coherence and how that relates to stress in their work-place. Both of these will hopefully allow for a clearer picture regarding what factors can help create a healthy workplace. Semi-

This study analyze how the exploitation of agricultural land affects Sweden's ability to remain self-sufficient in grain, and the consequences that arise when agricultural land with the highest classification is disappearing the fastest. As the population increases the food production must also increase at the same pace. An important crops for Sweden's food supply is grain and it stands fo

Species extinction rates have during the last centuries reached levels leading scholars to proclaim a sixth mass extinction, even referred to as defining element of the Anthropocene. How humanity relates to nature and biodiversity has thus become part of how we delineate and describe the geological epoch we live in. Sustainability science has since its origins built on a research agenda calling fo

The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificia

OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. This thesis will focus on Action plan 13 in the li

Sub Saharan African (SSA) countries are facing severe economic challenges such as high trade costs, poor trade performance and low growth levels. As a result development assistance is needed to overcome these difficulties. SSA countries receive the highest share of Aid for Trade (AfT) and therefore it is important to assess the effects of AfT. This study investigates the trade effect of AfT on tra

Under år 820-824 AD drabbades stora delar av Europa av en intensiv kallperiod som orsakade kraftig matbrist och svält. Den historiska bevisningen för händelsen är förhållandevis tydlig men fram tills nu har denna kallperiod aldrig tidigare i detalj korrelerats till eller styrkts av klimatdata. Genom sammanställning och tolk-ning av befintlig litteratur och användning av befintlig högupplöst paleok

London is a large city, yet it’s almost entirely dependent on food from outside the city. The city imports 80 percent of its food, and much of it from abroad. Food is being transported longer and longer distances and these food miles (from producer to consumer) comes with great concerns about local and global sustainability. Heavy road freight daily congests and pollute the inner city of London as

This thesis examines how the right of free movement and the borders are perceived and practiced by Europeans, and how they affect the everyday lives of Europeans in the context of the current refugee crisis and Paris attacks. It claims that EU, EEA, CH and the Schengen area constitute a cultural construction within Europe based on inclusion and exclusion, belonging and citizenship. The freedom of

Skyddet för non-refoulementprincipen uttrycks bland annat i Flyktingkonventionen, Tortyrkonvention och EKMR. Principen stadgar ett skydd för flyktingar att inte bli återsända till ett land där deras mänskliga rättigheter riskerar kränkas. Inbördeskriget i Syrien har genererat att mer människor än någonsin befinner sig på flykt runt om i världen. En överhängande majoritet har flytt till grannländerThe protection of non-refoulement principle is expressed in the Refugee Convention, the Torture Convention and the ECHR. The Principle statutes protection of refugees to not be returned to a country where their human rights are at risk of being impaired. The civil war in Syria has generated that more people than ever are fleeing around the world for protection. A majority have fled to neighbouring