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This thesis examines the boundaries of Legal Professional Privilege (LPP), protected under the Charter of Fundamental Rights of the European Union (CFR), in tax law and the conflict between primary and secondary law through an analysis of recent Court of Justice of the European Union (CJEU) decisions on the sixth amendment to the Directive on Administrative Cooperation (DAC6). The research establ
With Artificial Intelligence (AI) relying heavily on vast datasets, including publicly available personal online data and increasing amounts of fines for data breaches the individuals demand for control over personal data increases. The purpose of this thesis is to analyze the efficacy of the GDPR in granting data subjects control over their personal data when they are used to train AI. Therefore,
Begreppet psykisk misshandel kan vid första anblick tyckas svår att greppa. En ojämn maktrelation kan förstås som kärnan av begreppet och för barnrätten blir därför relationen mellan barn och förälder central. Idag finns begreppet i 2 § LVU och kan leda till tvångsvård, under förutsättning att barnets hälsa eller utveckling påtagligt riskerar att skadas. Arbetets syfte har varit att närma sig begThe term psychological abuse may intuitively seem difficult to grasp. An uneven power dynamic can be described as the core of the term and relating to children’s rights it centers around the relation between a child and their parent. Today, the term is found in the second paragraph of the Care of Young Persons Act and can lead to compulsory care, if there is a significant risk to the child’s healt
Syftet med denna studie var att skapa en bättre förståelse för klimatet som en affektivt och politiskt polariserad fråga. Studien undersökte termen klimatattityd (Environmental Concern) och hur global identitet (grad av identifikation med hela mänskligheten) och politisk orientering relaterade till begreppet. Dessutom undersöktes möjliga modererande och medierande variabler i relationen. DatainsamAiming to better understand the climate as a polarized issue, the purpose of the present study was to investigate the construct of Environmental Concern. Furthermore, it examined how Global Identity (to what extent an individual identifies with all of humanity) and Political Orientation are related to Environmental Concern. Additionally, it explored possible moderating and mediating factors in the
The purpose of our thesis is to examine means-ends decoupling from an employee-centric perspective, focusing on the interplay of organizational culture and identity, as well as leadership and sensemaking. Based on a qualitative case study of a merged organization, we explore how these dynamics unfold in practice. The main theoretical framework is means-ends decoupling as described by Bromley and P
I en tid av ökande globala utmaningar är organisationer inte längre passiva åskådare till externa kriser, utan använder dem som strategiska möjligheter för positionering. Genom att avvika från traditionella kristeorier som fokuserar på interna händelser där företag är direkt involverade eller bär ansvar, undersöker denna studie hur externa kriser utnyttjas när företagens direkta inblandning är minIn an era of increasing global disruption, organizations are no longer passive observers of external crises but utilize them as strategic positioning opportunities. Departing from traditional crisis theories focused on internal incidents where companies are directly involved or bear responsibility, this study investigates the leverage of external crises where companies’ direct involvement is minim
Abstract Title: How can ASSA ABLOY develop its M&A analysis with regard to supply chain synergies? Authors: Axel Johnsson and Erik Hellberg Supervisor: Andreas Norrman Examiner: Louise Bildsten Background: Mergers and acquisitions (M&A) are majorly conducted with the ambition and endeavour of realizing synergies, thereby enabling the merged corporation to generate greater value compared
In tax law, taxpayer’s rights are founded on three distinct levels. The International level includes provisions found in multilateral or bilateral agreements as well as human rights instruments, such as the ECHR. The European level includes the fundamental freedoms provisions enshrined in the Treaty, the provisions set out in the EU Charter, and the general principles of EU law. At the nationa
Recognizing the existential threat posed by climate change, the EU has pledged itself to ambitious GHG emissions targets. The adopted environmental measures such as the ETS, the ETD and domestic carbon taxes have been extensively criticised for their regressivity and resulting impact on less wealthy taxpayers. One aspect which is less often criticized, is that these measures impose significant mon
With the rapid advancement of electromobility sector, the power density and heat generation of electronic chips is significantly rising. Due to its higher load and lower thermal mass, electronics chips in BEV inverters, such as MOSFETs, are increasingly susceptible to rapid temperature rises. Through the utilization of latent heat absorption, Phase Change Material (PCM) offers a promising passive
Denna kvalitativa fallstudie syftar till att undersöka hur utsatta områden representeras i Malmö stads platsmarknadsföring och om det sker en marginalisering av dessa. Arbetet har en socialkonstruktivistisk utgångspunkt. Det betyder att vi utgår från att verkligheten formas genom språk och sociala interaktioner. Genom en kritisk diskursanalys av Malmö stads platsmarknadsföring analyseras språkliga
The long, dark winters of the Nordic region pose unique challenges for children with autism, whose heightened sensory sensitivities often make conventional home lighting a barrier to restful sleep and daily stability. This thesis explores the transformative potential of smart, energy-efficient lighting systems designed to mimic the gentle transitions of dawn and dusk within real-world family home
The relationship between public sentiment and stock price fluctuations during corporate crises has attracted increasing attention in recent years. This study investigates the influence of public sentiment on stock price movements during a corporate crisis by integrating natural language processing of social media data, time series analysis and machine learning predictive model. Sentiment classific
Detta examensarbete utvecklar fram en skräddarsydd prototyp av en tillgänglig kommunal webbplats. Det innebär en kommunal webbplats som är anpassningsbar och lätt att navigera, speciellt för användare som tar hjälp av tillgänglighetsverktyg för att utforska webben. För att kunna ta fram denna prototyp, utvecklades först två prototyper som var nära besläktade. Dessa två prototyper jämfördes sedan This thesis project brings forth a tailored working prototype of an accessible municipal website. This means a municipal website that is adjustable and easy to navigate, especially for users in need of accessibility tools to browse the web. To create this prototype, we first created two separate prototypes that closely resembled each other. These two prototypes were then compared to each other and
Agricultural development is widely seen as crucial for poverty reduction and food security. However, the contribution of agricultural interventions to these goals has been mixed. This study evaluates how such interventions influence the livelihood strategies of Ugandan smallholder farmers. By combining insights from the Sustainable Livelihoods and Dynamic Livelihood Strategies Frameworks, a theore
Till följd av en allt strängare lagstiftning kring marknadsföring av tobaksfria nikotinprodukter i Sverige har varumärket Loop utvecklat nya strategier för att synas i sociala medier utan att bryta mot rådande regler. Denna studie undersöker hur Loop iscensätter och kommunicerar sin varumärkesidentitet på Instagram genom strategisk kommunikation som undviker direkt produktreklam. Med utgångspunkt In response to increasingly strict regulations surrounding the marketing of tobacco-free nicotine products in Sweden, nicotine pouch brand Loop has adopted new strategies to maintain brand visibility and consumer engagement on social media. This study examines how Loop constructs and communicates its brand identity on Instagram in a legally restricted environment, using strategic communication tha
This thesis was developed in partnership with SCM Group, a leading Italian manufacturer of material-cutting machinery operating an extensive international network of production sites and clients. Because of the magnitude of its operations, SCM’s technical support teams manage a large volume of support tickets-records submitted by clients on a daily bases: structured reports documenting machine fai
Valencia has faced persistent flooding challenges, intensified by climate change and extreme weather events. The artificial Turia River channel, constructed after the catastrophic 1957 flood, has become increasingly inadequate. In 2024, intense rainfall overwhelmed the system again, especially in the La Torre district, exposing critical gaps in the city’s flood resilience. This project focuses on
