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Over the past decade, the field of Inner Transformation for Sustainability has grown into a substantial and influential body of knowledge, providing much of the scientific foundation for the Inner Development Goals (IDGs). In this conversation, Professor Christine Wamsler and Tomas Björkman reflect on the current state of the field. They emphasize that any meaningful application of the IDG Guide r
“The buck stops here”. Så stod det skrivet på det lilla plakatet på president Trumans skrivbord. Detta budskap, lika allmängiltigt idag som 1953, borde verka som en påminnelse om värdet av ansvar och möjligheten till utkrävande av detsamma från alla instutioner och personer med inflytande över människors liv och välmående. Privata militära aktörer är idag aktiva över hela världen och är involverad“The buck stops here”, as was the wording on the famous sign on President Truman’s desk, should remind us today - as it reminded all Americans of the virtues of accountability and responsibility in 1953 - that any office or person that holds influence over the lives of others needs to be able to be held accountable for their actions. Today, Private Military Companies - or PMCs for short - are depl
Nya skyldigheter för utländska företag verksamma i Sverige infördes den 1 januari 2021. Trots frånvaron av ett fast driftställe i Sverige eller annan skattskyldighet, ska skatteavdrag för preliminär inkomstskatt göras från betalningar för arbete som ett utländskt företag utför i Sverige. Den innehållna skatten kan återbetalas, men tidigast efter att ett beslut om slutlig skatt har fattats efter räNew obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. A refund of the withheld amount can be granted, but only once a final tax assessment has been completed after the en
Inkomsttaxeringen är företrädesvis en suverän angelägenhet för den svenska riksdagen. Medlemskapet i den europeiska unionen har emellertid begränsat denna suveränitet och lagstiftaren måste numera beakta de krav som fördragen föreskriver. Detta har medfört att den nationella skatterätten ibland kolliderar med unionsrätten och måste åsidosättas. Kupongbeskattningen av utdelningar till utländska offThe taxation of income is primarily a sovereign matter for the Swedish parliament. The Swedish membership in the European Union has however circumscribed the legislative capacity and the legislator is nowadays bound by the demands of EU law. This has resulted in potential conflicts between internal tax law and EU law. An example of an aforementioned conflict is the Swedish withholding taxation of
En fortskridande teknisk utveckling har inneburit större möjligheter att exploatera upphovsrättsligt skyddat material i den digitala miljön. En teknik som särskilt har uppmärksammats är kreativ artificiell intelligens, som kan användas för att generera nya litterära eller konstnärliga verk. Förfogandet innebär emellertid att många upphovsrättsligt skyddade verk utnyttjas under inlärningsprocessen The technology is evolving in a rapid pace and there are endless possibilities to exploit copyright-protected material in the digital environment. As artificial intelligence develops to be more autonomous, the phenomenon is one of the hot topics in copyright law today. Creative AI can be described as “creative” machines that can be used to generate new literary or artistic outputs. This thesis aim
The decision by the European Union to enforce the Temporary Protection Directive to respond to the inflow of Ukrainian displaced people in member states has resulted in a peculiar governance system that sets Ukrainian displaced people as an exceptional category of vulnerable migrants. Their stay is temporary, but as it is impossible to predict a date for Ukraine to be deemed a safe country again,
Direct or indirect exchange of commercially sensitive information between competitors is prohibited by Article 101(1) TFEU. Such disclosures enable undertakings to collude, that is, to trade practical cooperation for the risks of competition. Collusion is detrimental for consumer welfare as it allows the colluding parties to raise prices, reduce output and to share markets and customers. Due to th
Sustainable development requires companies to do their part. Managers are central to the partaking of sustainability in their organizations, having responsibility towards internal and external stakeholders to ensure the organization's long-term survival while being mindful of other things than maximizing profit. SMEs face additional challenges than their multinational counterparts making it mo
Syftet med denna studie var att undersöka psykologers attityd och kunskap avseende transpersoner och icke-binära, samt hur det påverkar bemötande. Med utgångspunkt i binäritet och icke-binäritet studerades detta utifrån ett socialpsykologiskt perspektiv med integrering av genusvetenskaplig teori. Studien var en mixed methods design då den hade både en kvantitativ samt kvalitativ datainsamlings- ocThe aim of this study was to examine the attitude and knowledge of psychologists in regard to transgender and non-binary people, and how it affects their treatment. Based on gender binary and non-binary this was investigated by integrating the main perspective of social psychology with gender studies. This study was a mixed methods design, producing and analyzing both quantitative and qualitative
Since Robotic Process Automation (RPA) is expected to have the potential of bringing substantial benefits to many of today’s businesses, RPA initiatives are taking an increasingly bigger role in various organizations. Previous research has identified a lack of guidelines in successfully adopting RPA. This deficit includes, but is not limited to a knowledge gap in the adoption of RPA by IT service
The purpose is to investigate what the next generation of employees prefer and expect, to be satisfied and motivated at work. It should also be shown, what they prioritise, when comparing two different items. This provides insights into what newer generations expect and what it means in terms of the use of management control to support and enhance employee ́s motivation and satisfaction. This rese
Sammanfattning Artificiell intelligens (AI) är ett nytt fenomen som fått ett stort genomslag under de senaste åren. Faktum är att AI-forskning pågått under decennier och förväntas ersätta många arbetsuppgifter inom bland annat vården. Eftersom utvecklingen sker i rasande takt, står rättsväsendet inför frågan hur de allmänna skadeståndsrättsliga reglerna ska kunna tillämpas på AI-produkter. Syftet Summary Artificial intelligence (AI) is a new phenomenon that has had a penetration effect in recent years. The fact is that AI research has been going on for decades and is expected to be used in many areas, such as, healthcare. As the technical progress takes place in a groundbreaking way, the judiciary poses the questions as to how the general issues relating to civil liability can be applied t
A search for the associated production of the Higgs boson with a top quark pair is performed in multilepton final states using 20.3 fb(-1) of proton-proton collision data recorded by the ATLAS experiment at root s = 8 TeVat the Large Hadron Collider. Five final states, targeting the decays H -> WW*, tau tau, and ZZ*, are examined for the presence of the Standard Model (SM) Higgs boson: two same-ch
Three large-scale Echovirus (E) epidemics (E4,E16,E30), each differently associated to the acute development of diabetes related autoantibodies, have been documented in Cuba. The prevalence of islet cell autoantibodies was moderate during the E4 epidemic but high in the E16 and E30 epidemic. The aim of this study was to evaluate the effect of epidemic strains of echovirus on beta-cell lysis, beta-
Background: Bioethanol can be produced from sugar-rich, starch-rich (first generation; 1G) or lignocellulosic (second generation; 2G) raw materials. Integration of 2G ethanol with 1G could facilitate the introduction of the 2G technology. The capital cost per ton of fuel produced would be diminished and better utilization of the biomass can be achieved. It would, furthermore, decrease the energy d
I artikeln analyseras Thomas Hobbes frihetsbegrepp i relation till lag, rätt och det politiska tillståndets artificiella karaktär i avsikt att förstå hur Hobbes kan förena politisk absolutism med medborgarnas villkorade rätt att vara olydiga.
Pheromone-based monitoring could be a very efficient method to assess the conservation status of rare and elusive insect species, but there are still few studies for which pheromone traps have been used to obtain information on presence, abundance, phenology and movements of such insects. We performed a mark-recapture study of two threatened saproxylic beetles, Osmoderma eremita (Scarabaeidae) and
