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This contribution explores the area of tax law pertaining to treatment of debt and equity finance as well as devises recommendations for Member States of the European Union seeking to promote equity participation without the risk of infringing upon Community law provisions relating to State aid. The study begins with the presentation of the underlying issues pertaining to the choice between debt
In this work, inverse diffusion equation and Monte Carlo methods are used in conjunction with diffuse reflectance spectroscopy to develop a protocol for evaluating the chromophore compositions of tissue mimicking liquid phantoms. A novel two spectrometer system is used which provides real time calibration of any intensity fluctuations of the light source. The calibration of this setup is investiga
Smart specialisation (S3) policy framework, while presuming limited policy involvement during the first phases of implementation, requires higher regional management control over the processes of adaptation and monitoring. It brings up requirements for integrated methods towards monitoring and evaluation to make sure continuity and flexibility of the RIS policy framework. Introduction of monitorin
Examining the relation between Swedish households’ debt, property price and interest rates are important when forming monetary policy implications. Several studies have examined the driving factors of household debt and property price, however the results are inconclusive. This thesis differs from previous research as it includes the variable interest to income ratio, instead of debt ratio, as the
Postpartum depression (PPD) has traditionally been investigated in mothers and only recently the focus has been shifted to men (Goodman, 2004). The current study aims to investigate causes underlying PPD symptoms in fathers, focusing on the role of Masculinity as described by Hofstede (1980) and comparing two countries that differ significantly in this dimension: Italy and Sweden. Data were collec
The nature of warfare is changing in ways that increasingly endanger women and girls. Besides suffering from the general brutality inflicted by violent conflict, women also suffer particular attacks whose form is defined by distinct notions of female sexuality. However, the ironic fact must be recognized that the upheaval of a conflict can break down social barriers and traditional patriarchal pat
The present thesis explores the interface between copyright, competition and human rights in the outfit of knowledge society through the balance between both sides of the purpose of copyright, namely to encourage a dynamic creative culture, while returning value to creators and to provide widespread, affordable access to content for the public. The landscape of intellectual property generally and
The purposes of this thesis is study the European Court of Justice from a non legal perspective and investigate the courts possibility to advance its own preferred goals rather that of the member states in cases of non-compliance. Drawing on general principal-agent theory I construct a model from which I derive certain hypothesis mainly about under what circumstances we should expect the Court to
Billions around the world require access to effective learning opportunities if we are to create a sustainable world. E-learning represents one of the tools we can utilize to help deliver these learning opportunities. Unfortunately, the e-learning field is young and many of those working on its development have failed to build upon one another's progress. This thesis addresses key elements in
As the country aiming to join the European Union, Georgia will need to be able to comply with the EU requirements. This applies to the waste management sector as well. The thesis focuses on the situation with the municipal solid waste management in Georgia illustrated with the case of its capital, Tbilisi. The backcasting approach is used to find out the way that will improve the situation in the
This report presents a comparative study of German and Swedish ODA to Namibia. The objectives are to outline the ODA policies and practices of the two countries and to analyse the effects the different approaches may have on recipient ownership and sustainability. The case study in Namibia is made of six projects from Sweden and German respectively. The Swedish programme support in the Education s
A Spark Discharge Generator is a versatile device which can be used to generate nanoparticles from any two conducting sources. The device constructed during this thesis project was to make metallic mono-disperse aerosol nanoparticles towards applications in catalysis and nanowire growth. The operating principle is two electrodes separated by a gap with an applied voltage above the discharge voltag
The purpose of this thesis is to enable for a qualified estimation of delivery schedules for future construction projects by developing a computer program
Impacts of extreme events caused by climate change, particularly heavy rains that lead tofloods and the prolonged recurrent droughts are now a regular occurance across the entireAfrican continent, hindering the region’s ability to be able to meet the MDGs by 2015. Africais already described as the most vulnerable and least prepared continent to these impacts andwith the lowest adaptive capacity le
This empirical study focuses on the SIDA-sponsored program The Child Rights, Classroom and School Management (CRCSM) –program, resting upon the Convention on the Rights of the Child (CRC). This study has been concerned with the perceptions of the contents, implementation as well as the effect of the CRCSM-program in Nakaseke Primary Teachers’ College, Uganda. The research questions are stratified
This ethnographic case study analyses ecological, socio-cultural and economic practices taking place in a community-based organization (CBO), Organic Technology Extension and Promotion of Initiative Centre (OTEPIC), in rural Trans Nzoia County, Kenya, in order to understand how food sovereignty is promoted for community members and local small scale farmers in the given geographical context. Throu
Singapore and Finland, despite having very different approaches to basic education, both perform highly in standardized testing and are respected internationally for their education systems. This paper takes a policy-planning view in analysing what makes these systems tick, looking specifically for similarities in these contrasting systems, or a “different process same outcome” approach. This mean
This Master’s Thesis is the result of the collaboration between The Technical Faculty of Lund University and TÜV NORD Sweden AB. Focus has been directed towards the nuclear industry where this thesis is one of several other Master’s Theses regarding the dynamic modeling of a swing check valve. It is necessary for the nuclear industry to be able to model flow transients which involve the dynamic b
The aim of this paper is to investigate the exposure of Fair Trade (FT) importers in Germany, operating based on the principles of the World Fair Trade Organization (WFTO), to foreign exchange (FX) rate risk in the light of the current depreciation of the Euro. The ongoing high volatility of the Euro exchange rate strongly affects Fair Trade companies that import products mostly from developing co
