This thesis deals with the problems of using outsourcing in software development for financial institutions. The thesis is divided into two parts -- theoretical issues and practical issues. The theoretical section is comprised of the first three chapters with the first describing the process of software development -- the life cycle of software, the prominent disciplines and roles involved in software development, the methods of software development and IT Governance. The second chapter defines the specifics which influence the method which is used in software development for financial institutions. The last chapter of the theoretical section deals with the concept of outsourcing - here is the definition of the term, its history, the reasons the financial sector uses outsourcing for software development and the risks thereby incurred. In addition to this, the advantages and limitations of individual models of outsourcing are also described namely regarding geography and the service o be provided. The practical section is comprised of the survey the aim of which was to acquire an insight into the issues of using outsourcing both from the point of view of the domestic financial sector as the client and from the point of view of the IT service provider. The surveys are included with this thesis.

The Master's thesis is focused on tax optimalization through tax havens. The Master's thesis is divided into six parts. The first part generally outlines the problems of international tax optimalization. The next one defines concepts related to tax havens, use of tax havens and the fight against tax evasion. The third chapter concentrates on direct foreign investments, which are connected with holding companies. Information from this chapter is used in the following chapters. The practical part consists of two and shows the costs for establishment of a model subsidiary and the tax costs of the company for the first year of its running in chosen tax havens. These costs together with other information about chosen tax havens are analysed. Subsequently, a suitable location for the company in one of these destinations is suggested.

The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.

The master thesis deals with the issue of taxation in selected tax havens. The thesis first outlines the characteristics of particular tax havens and the basic concepts related to this issue. Afterwards, selected tax havens, their tax system and companies that can be cre-ated there are analysed. Subsequently, on a model example are outlined advantages of taxation in selected tax haven.

Transitioning to a low-carbon energy system includes deploying renewables such as wind power, which has been installed in Sweden since the 1980s. After a 20 to 25-year lifetime, a wind turbine´s end-of-life options come into play, therefore many of the turbines deployed in Sweden prior to 2011 will reach this mark by 2035. To utilize a site´s wind resource in the best possible way, full repowering is considered in an assessment of seven case studies in Swedish municipalities with the highest deployed pre-2011 wind power capacity. Each case study uses various turbine models to evaluate full repowering scenarios. The most profitable scenarios are estimated through the investment over production (I/P) value and the break-even electricity price. The identified municipalities’ comprehensive plans are reviewed in terms of repowering strategies and wind power deployment guidelines. Only three out of seven investigated municipalities consider repowering in comprehensive plans, with Gotland being best prepared in terms of repowering strategies. Strömsund and Eslöv mention repowering in their comprehensive plans with no specific guidelines. Restrictive policies were identified in the municipality of Laholm, where the maximum total height of turbines is 150m, decreasing the potential annual energy production of an analyzed case study by 64%. The municipalities of Falkenberg, Laholm, Piteå, and Åsele do not include repowering in their comprehensive plans. All the simulated repowering scenarios increased the annual energy production of the identified sites by up to 73%, lowered the number of turbines by up to 70%, decreased the wake losses by up to 77%, and decreased the noise level by 10% while increasing the potential shadow flicker by 19%. The results of the study indicate a possible divide between the intention of the municipalities of Eslöv, Strömsund, and Åsele to maximize energy production from wind power at each exploited site on the one hand and the business cases that developers face on the other. The results suggest the turbines which increase energy production the most at already developed sites, are not necessarily the ones with the lowest investment over production (I/P) value or the lowest break-even electricity price.

Wind power is a renewable energy source that is making great strides in the global energy sector. While wind power is a renewable energy source, it is not entirely free from carbon emissions. This is because the production of wind turbines is dependent on the use of energy, and as a result can emit large amounts of carbon dioxide. This is because the production of wind turbines is dependent on the use of energy and as a result can emit large amounts of carbon dioxide. The emissions come from two sources, the materials used in the wind turbine and the energy used in the manufacturing process. Because wind turbine production is global, the geographical location also affects the climate impact. The purpose of this study is therefore to evaluate the climate impact from material and energy use for the different turbine components. Furthermore, it aims to evaluate the total climate impact between on-and offshore wind power as well as evaluate the climate impact between production in Sweden, Germany and China. The climate impact is based on 13 Vestas LCA reports, together with a model developed in excel. The results show that the location of production plays a significant role in the total emissions, due to the large variation in the electricity mix between different countries. Generally, the steel components are the largest contributors to the total CO2 emissions. Consequently, offshore wind has a higher climate impact than its onshore counterpart because the offshore foundation is made of steel. The result is, however, limited due to the lack of standardisation and since specific information regarding wind power is hard to acquire. / Vindkraft är en förnyelsebar energikälla, som gör stora framsteg inom den globala energisektorn. Samtidigt som vindkraften är förnyelsebar, är den inte helt fri från koldioxidutsläpp. Detta beror på att produktionen av vindkraftverk kräver energi och kan därför släppa ut stora mängder koldioxid. Utsläppen kommer från två källor, de material som används i vindkraftverket och energin som behövs vid tillverkningen. Eftersom produktion av vindkraftverk sker på ett globalt plan, har även den geografiska platsen där tillverkningen sker en påverkan på klimatpåverkan. Syftet med denna studie är att undersöka klimatpåverkan från material och energianvändningen fördelat över vindkraftverks huvudkomponenter. Utöver detta, syftar den även till att undersöka den totala klimatpåverkan mellan land- och havsbaserad vindkraft samt hur klimatpåverkan skiljer sig åt mellan produktion i Sverige, Tyskland och Kina. Studien utgår från 13 Vestas LCA rapporter och använde en excelmodell för att utvärdera utsläppen av koldioxid. Resultatet visar att den geografiska platsen där produktionen sker har stor betydelse för de totala utsläppen, eftersom det är stor variation i energimix mellan olika länder. Överlag är det de stora stålkomponenterna som har störst bidrag till klimatpåverkan. Till följd av detta har havsbaserad vindkraft större klimatpåverkan än landbaserad, eftersom fundamentet primärt består av stål. Resultatet är dock begränsat, på grund av bristen av standardisering i rapportering och eftersom det är svårt att tillhandahålla specifika data gällande vindkraft.

To meet the energy targets and improve the lack of power and higher prices in southern Sweden, the amount of electricity must increase, and alternative fuel sources be introduced. This thesis examines the techno-economic feasibility of offshore wind-hydrogen production in southern Sweden, depending on whether an onshore- or offshore hydrogen system is used, and how grid connection subsidies would affect this. New research and development regarding the subjects were analyzed and reviewed. A project that has currently applied for a permit in southern Sweden, Skåne Offshore Wind Park, was used as a case study where the information from the review and data from similar parks were used to determine the cost and production for the two different systems. The costs were then adjusted according to the three different subsidy scenarios: current with no subsidies, partial with sea cable and transformer costs removed, or a full subsidy scenario where only the internal grid cost remained to achieve feasible levelized costs for electricity and hydrogen based on a discount rate of 6% and a lifetime of 25 years. Finally, a sensitivity analysis was performed.   The results showed that market competitive electricity prices are only achieved with an onshore hydrogen system- and only if a full subsidy is introduced or if a best-case scenario is applied. In a worst-case scenario, no competitive electricity prices were achieved. For the offshore hydrogen system, the extra fuel system is too inefficient for electricity production. For hydrogen, prices were achieved within a reasonable price range of green hydrogen for all scenarios, where the onshore hydrogen system was 4% more advantageous. In a best-case scenario, competitive values ​​even against blue hydrogen were achieved for the offshore hydrogen systems and for the full subsidy onshore hydrogen system. For hydrogen, the offshore hydrogen system's hydrogen prices were competitive regardless of subsidies, however this system had the highest CAPEX and OPEX costs.   The results of the study underline the need for fixed conditions but also the necessity of introducing a full subsidy for the grid connection cost - or best-case scenario conditions - to encourage further offshore wind power development.

Sustainable Destination Development implies reaching the 17 SDGs at a destination level. Climate crisis is arguably the primary challenge faced by destinations today. It is now commonly accepted that the crisis is primarily caused due to the burning of fossil fuels while converting it into energy. Therefore, decarbonization of the energy sector appears to be a viable way to eliminate the crisis. This ensued the installation of unprecedented amounts of renewable energy facilities in the last two decades, especially in Europe. As such onshore wind power is at the forefront of this trend and is projected to be the primary renewable source of electricity in Europe in foreseeable future. However, substituting fossil fuels by the renewable energy sources such as onshore wind power requires vast land areas, and as argued by many, may undermine biodiversity conservation – an equally urgent matter to be addressed by destinations. This is because land-use change is identified as the foremost cause of the biodiversity loss globally. Thus, this study was aimed to elucidate the ‘green-green paradox’ (i.e., jeopardizing biodiversity while combating climate crisis) using a qualitative research methodology. The main research questions were intended to reveal current best practices of dealing with the challenge, identify main barriers, and suggest solutions for a better practice in the future. Data was collected through semi-structured expert interviews, and the results were reported using thematic analysis. The study found that the current best practise of addressing the biodiversity challenge is via the Mitigation Hierarchy framework – a regulatory tool intended at safeguarding biodiversity while developing infrastructure projects. Simultaneously, the weak implementation of the hierarchy in practice was identified as the primary barrier for harmonious wind power – biodiversity relationship. The huge knowledge gap in understanding the depth of impacts, lack of uniform methodologies to measure and account for them, and the lack of collaboration and communication between stakeholders were identified as the main factors that impede operationalization of the framework. A need for more stricter and better implemented regulations was an important emergent theme throughout the results that was deemed to potentially be the defining factor in addressing the mentioned impediments.

Energy production in southern Sweden is insufficient to meet the demand. As a result, Skåne relies on electricity imports from other parts of the country and abroad. Region Skåne sees potential in increasing energy production through renewable resources, including wind power. Many land-based wind turbines in Skåne are outdated and need upgrades in the near future. Wind turbines hold significant potential for future electricity production, necessitating further expansion to meet the growing demand for electricity. Wind power planning transcends municipal boundaries, requiring intermunicipal collaboration for effective wind power expansion. In 2010, three neighboring municipalities - Helsingborg, Höganäs, and Ängelholm - developed a thematic addition to identify suitable land for wind power expansion. This study aims to investigate the importance of municipal collaboration in wind power expansion and the challenges and opportunities municipal planning presents for renewable energy production. The methodology includes interview studies and document analysis to capture the broad aspects of collaboration and wind power development. The theoretical framework applies governance at various types and levels. The results highlight the significance of effective dialogue between municipalities for planning sustainable energy sources. Despite some debate over the thematic addition, the study underscores the need for cross-municipal cooperation to optimize planning. Municipal collaboration can address challenges in planning renewable energy production, but it requires political support and balancing diverse interests. Intermunicipal cooperation is crucial for tackling the challenges of renewable energy sources and for sharing resources and expertise among municipalities.

Notre planète recèle dans sous-sol des gisements d’hydrocarbure, à l’origine depuis près d’un siècle, de la puissance de l’homme moderne. La présente étude porte sur les modalités juridiques d’extraction et d’appropriation de ces énergies fossiles. A l’état naturel, ces ressources n’ont pas d’existence juridique propre et leurs régimes suivent celui des territoires dans lesquels elles gisent. Aussi, pour que l’extraction des gisements puise avoir lieu, il convient d’abord d’identifier les titulaires des droits sur les territoires pétrolifères et prendre en compte non seulement la diversité de ces territoires mais également la diversité des acteurs et intérêts en présence. Les détenteurs primaires des droits d’accès aux ressources identifiés, pourront alors se déployer des contrats de prospection et d’exploitation des gisements, adaptées à l’ensemble des spécificités du secteur et des particularismes locaux, aux fins notamment d’une optimalisation de l’accès aux ressources fossiles / Our planet contains underground fossil deposits powering the Modern man, since nearly a century. The present study deals with the legal issue regarding the extraction and appropriation of fossil fuels. In their natural state, these resources have no legal existence and their regimes follow the one of the territories in which they lie. Therefore, in order to extract the deposits, it is first necessary to identify the rights owners of the oil regions and to take into account not only the diversity of these territories but also the diversity of the actors and interests at stake. Once the primary access rights owners identified, deposits may be discovered and developed, through specific mining contracts, adapted to all the specific features of the sector and local particularities for the optimization of the access to fossil fuels