Search results

Det direkta och omedelbara koppling testet, även det indirekta koppling testet i moms av EU ingår inte i momsdirektivet. Medlemsstaterna använder sig av avdragsrätten på olika sätt, vilket förvärrar problemet. Av denna anledning görs i denna avhandling sex punkter för att identifiera det direkta testets skyldigheter. Dessutom smälter de tre principerna om rättssäkerhet, ekonomisk verklighet och skThe direct and immediate link test, which is a fundamental requirement for the right of deduction to exist, is not mentioned at all in the EU VAT Directive. Additionally, Member State transposition is not a harmonised process. This leads to divergences in how different EU Member States grant the right of deduction. As a solution to this, the Court of Justice of the European Union allows Member Sta

South Swedish, as a dialect of modern Swedish, has two tonal word accents, accent 1 and accent 2. Regarding these two word accents, there are three groups of hypotheses on which one is more lexically specified. The first group believes that accent 2 is more specified and accent 1 is default shaped by intonation, whereas the second group deems that accent 1 is lexically specified and accent 2 is th

This thesis explores various aspects of urban design and societal factors that contribute to creating child-friendly environments. The study begins by examining child-friendly design, emphasizing the significance of considering children’s needs in urban planning. Following this, a city-wide analysis of Reykjavík is conducted, exploring the swimming pool culture, the preschool and school system, an

This thesis examines how consumers perceive race representation by iconic brands, aiming to bridge the knowledge gap in the areas of cultural branding, consumer culture, and ethics withi sustainability. Currently, there is limited research on the intersection of cultural branding and ethics within sustainability, particularly regarding racial representation. Given the growing importance of ethics

Over the past decades, social impact investment has become popular because of its potential to solve pertinent world problems by financing social enterprises. This study focuses on assessing the influence of digital signals towards impact investors’ decision-making process when evaluating early-stage social ventures using digital media, by conducting exploratory qualitative research (semi-structur

Counting opening cycles on an automatic sliding door is of great interest for a company manufacturing doors, such as ASSA Abloy. These metrics could be used for consumer statistics or for door diagnostics. Counting opening cycles is seemingly trivial when there is access to the door’s internal diagnostics or having adequate sensors. Problems start to arise when these are not present, which is the

Kriget i Ukraina har drivit upp flyktingantalet till ett högre antal än någonsin tidigare. Syftet med denna studie är att med hjälp av en kritisk diskursanalys och den postkoloniala teorin analysera hur ukrainska flyktingar framställs i svensk media idag. Framställningen kontrasteras mot tidigare forskning kring framställningen av flyktingar i media. Syftet operationaliseras i följande frågeställn

Denna studie har utförts med syfte att undersöka sambandet mellan sociotropi och konformitet, samt könsskillnader inom dem. Relationen mellan dessa variabler är hittills outforskad, men tidigare forskning föreslår att det rimligen finns ett positivt samband mellan dem. Denna studie kan därmed bidra till viktiga kompletterande perspektiv för att uppnå en bredare förståelse av individuella egenskapeThis study was aimed to examine the relationship between sociotropy and conformity, together with gender differences within them. While this specific intersection of subjects has not been explored earlier, previous research suggests it would be reasonable to expect a positive relationship between them. This study could therefore contribute to important supplementary perspectives to achieve a broad

Study purpose: The maritime shipping industry, particularly the commercial sector, is a significant contributor to carbon emissions and environmental pollution. Various solutions are being proposed to enhance the sector's sustainability, including the adoption of wind propulsion technologies. However, the economic feasibility of these technologies on a large scale remains uncertain. Despite th

This research paper investigates the technical feasibility, system requirements, performance characteristics, and potential for optimization of an industrial heat pump in a district heating system, using the Modelon Impact platform. The study aims to provide a comprehensive understanding of the benefits and limitations of using cloud-based simulation platforms for the design and analysis of indust

Unmanned stores are increasing in popularity as the prominence of digitalization is changing not only the customer-retailer interface but also the servicescapes of the stores. The current stakeholders within the industry are (1) tech-positive entrepreneurs that want to innovate the industry or (2) convenience-focused retailers adopting technological solutions to ease the workload. These innovation

Thesis Purpose: The purpose of this study is to explore young consumers' identity creation in the context of nostalgic consumption and marketing. The study seeks to deepen the understanding of how young consumers construct their identities by exploring the impact of two forms of nostalgia, personal and historical. Theoretical Perspective: To analyze the empirical data and gain insight into co

Climate change is causing unprecedented damage to our planet, requiring new tools and accelerated efforts to mitigate the adverse effects. Working time reductions (WTR) have long been proposed as a promising approach, yet first recently it is gaining increasing attention. The environmental effects from working time reductions, with kept wages, are however less studied. This paper adopts a qualitat

This thesis focuses on designing and prototyping a companion application for Xocchiali's AR glasses which are to be stylish, unobtrusive and cheap smart glasses designed to be used on a daily basis. The main goal was to create a user-friendly application that helps configure the glasses for everyday use. Additional goal was to explore possibility of implementing designed features on a microcon

Since its composition two centuries ago in 1824, Beethoven’s Ninth Symphony (Ode to Joy) has been heralded the world over not only as a great work of art, but also as a symbol of political importance. In Germany, it was lionised as the embodiment of a national spirit, first during the Franco-Prussian war, then as a prize of the Nazi repertoire; in Rhodesia, it became the national anthem of a far-r

The aim of the thesis is to explore the relevance and the values related to physical books for students in the library room. The thesis addresses questions of how students use the physical books in the library room and if the physical books are perceived by the students as a source of formal and informal learning and serendipity. It will also try to find out what impact physical books have on stud

This thesis explores how a blackout can be better managed using existing public transport company resources. The study addresses three research questions by assessing the feasibility of possible cooperation between local public transport companies and disaster management authorities during a blackout. Data from 14 interviews with experts from disaster management authorities, public transport com

Till skillnad från vad som visat sig i tidigare forskning verkar inte den elektrokemiska extraktionsenheten, som användes i detta projekt, ha någon positiv inverkan på satsvis fermentering. Projektet visade också att vid kontinuerlig fermentering ökade andelen transporterad bärnstenssyra, med denna extraktionsenhet, jämfört med satsvis fermentering. I det här projektet användes en bakterie som heThis project utilizes an electrochemical recover unit to extract succinic acid through an anion exchange membrane. The extraction was first used in abiotic experiments using synthetic broth mimicking a fermentation with Actinobacillus succinogenes. The extraction was favored by high salinity of the anolyte and a pH controlled at pH 7 in the catholyte. Batch fermentations were coupled with the extr