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

The Arctic heath tundra ecosystem is undergoing rapid transformations driven by climate change, which particularly affects snow accumulation and the length of the growing season. In this study, I examined the influence of snow depth on parameters such as water content, soil temperature, microbial activity, and nutrient availability and investigated their implications for plant water availability a

Titel: Från hierarki till harmoni: Resan mot självstyrande team - En kvalitativ studie om organisationskulturens betydelse för förändringar i en multinationell organisation Universitet/program: Lunds universitet, Service Management Kurs: KSMK65, Examensarbete för kandidatexamen Författare: Eleonora Lundquist & Carolina Runesson Handledare: Ulrika Westrup Syfte: Syftet med denna uppsats är

One hypothesis that attempts to explain dark matter is dark QCD, which suggests that there would be a dark sector made up of dark quarks. Dark quarks would interact with each other through dark QCD similar to how Standard Model quarks interact with each other through Standard Model QCD. Dark QCD would have several QCD-like features, one of which is dark jets. If dark quarks are produced at the LHC

Detektion av ljudanomalier är en viktig pusselbit i strävan mot att nå den fjärde industriella revolutionen. Automatiserad övervakning av industriella maskiner upptäcker fel innan de får förödande konsekvenser. I en industriell miljö finns det ett behov av att ha uppsikt över maskinernas välmående. Erfarna maskinoperatörer lär sig med tiden hur en specifik maskin bör låta och kan identifiera när Traditionally fault detection in industrial machinery has been performed manually by experienced machine operators listening to the machines. However, it is desirable to automate this process to increase efficiency and improve the working environment of the operators. The main challenge in this thesis is to create a system that can accurately detect when an anomalous sound event occurs, at the sam

The field of neural representation of sensory integration is an advanced topic with complex processes. The mechanisms of the brain are far from fully understood and are in need of further development to be implemented in clinical usages such as neuroprosthetics. The purpose behind this project is to further the knowledge of neurotactile integration as well as processes and mechanisms of the brain

This thesis explores the development of a fibre-rich snack using baobab as the primary ingredient. Baobab has gained attention in recent years for its outstanding nutritional composition. The objec-tive of this study was to create a snack that has rheological properties similar to a specified reference product, a nutritional claim regarding its fibre content and has a pleasant flavour. Different s

Sexual dimorphism in the immune system plays a crucial role in disease susceptibility and pathogenesis, yet it is often overlooked in medical and research fields. This study aims to address this knowledge gap by investigating sex differences in immunity at an unstimulated baseline state and in response to Mycobacterium tuberculosis (MTB) stimulation using an in-silico approach. By analyzing single

Deforestation monitoring is of significant importance for the ecosystem, climate change,and policy-making. The availability of optical and synthetic aperture radar (SAR) satellite remote sensing images, along with the development of time series change detection methods, has contributed to the increasing popularity of time series analysis in forest disturbance monitoring. However, there are few stu

This project investigated the impact of beta-glucan on sponge cake's desired texture and physical properties. Sponge cakes with different percentages of Lantmännens PromOat beta-glucan (0.0%, 1.0% and 2.0%) were produced and compared on the following parameters: volume, density, water activity, moisture content and texture profile analyses. These parameters were measured on different storage d

Lung cancer, particularly non-small cell lung cancer (NSCLC), is a leading cause of cancer-related deaths globally. Immunotherapy using immune checkpoint inhibitors (ICI) is a potent treatment for NSCLC; however, long-term response is limited in the majority of patients and there is a lack of predictive biomarkers. Tertiary lymphoid structures (TLS) may serve as biomarkers for predicting ICI respo

This thesis attempts to show tangible ways in which commodification of experience expands into areas outside of direct commercial activity, in contemporary mind and society. The user reviews of Google Maps (URGM) regarding places that don't offer sales of goods and services are being studied empirically, through qualitative text analysis. Functional analysis is also used to study the functions

Sarcoma, a rare and heterogeneous cancer type, present significant diagnostic challenges due to its numerous subtypes. Molecular diagnostics and machine learning models have emerged as promising tools to enhance sarcoma diagnosis. This study, conducted at Qlucore, aims to explore the usage of these new techniques in improving sarcoma diagnostics, with a specific focus on soft tissue sarcomas. The

Currently at Axis, a local role-based access control system is used in devices, which forces the user credentials to be directly installed on the individual devices and the limited selection of roles does not allow for fine-grained access rights. This creates an administrative nightmare in a large scale network and leads to elevated privileges. Instead of this approach a profile based access contr

Inom samhällsplanering har den tekniska utvecklingen medfört att digitala modeller kan användas inom planering av städer och samhällen. Mycket arbete och forskning har fokuserat på digitalisering av stadsmodeller, för att skapa så kallade digitala tvillingar. Digitala tvillingar är digitala kopior som kan användas för att planera och simulera åtgärder i till exempel en stad eller stadsdel. Något sThe digitalisation of processes in societal planning has increased the need for a more standardised approach to the visualisation of geographic information. In recent years a lot of progress has been made with regards to digital models of cities and societies. However, this does not apply to underground data and models to the same extent. The overall objective of this report is to identify areas o