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Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. The right to deduction is an important element of the VAT system to achieve fiscal neutrality. Deductibility en

The global semiconductor industry has benefited from a period of intense geographic specialization, yet faces the growing prospect of a new era of turbulence in international trade relations. Severely disrupted by exogenous shocks in global supply chains, the ability of the industry to cater to ceaseless demand growth is jeopardized by an increasing number of initiatives proposed for most industri

This thesis is a compilation of the academic reception to La Disparition of Georges Perec, a lipogram. By analysing a width of academic articles concerning La Disparition throughout fields and eras the aim is to describe tendencies in the analytical reception, in the linguistic as well as the literary field. The articles treat many themes, amongst some are the symbolisation of the missing letter E

Denna kvalitativa studie syftade till att undersöka psykologers erfarenheter av att arbeta inom missbruksvården i Sverige och Danmark. Sex semistrukturerade intervjuer utfördes med tre svenska och tre danska psykologer, och materialet från dessa intervjuer analyserades via en reflexiv tematisk analys. Tre huvudteman identifierades; Patienten, psykologen och samhället, vilket handlar om organisatioThe aim of this qualitative study was to investigate psychologists' experiences of working in addiction care in Sweden and Denmark. Six semi structured interviews were conducted with three Swedish and three Danish psychologists, and the material was analysed using a reflective thematic analysis. Three main themes were identified; “The patient, the psychologist and society” which describes how

Historiska synder leder till nutida problem Att lägga sopor på hög har historiskt sett varit ett mycket populärt sätt att hantera avfall i Sverige. Att det var ett smidigt sätt då, innebär inte att dessa gamla handlingar är enkla att hantera idag. En av de problem som det gamla avfallet för med sig är bildning av växthusgaser som kan läcka ut från avfallsupplagen. För att leva upp till ParisavtalGlobal warming is a global issue which needs to be targeted sooner rather than later. One source of greenhouse gases, especially methane, is landfills. An obstacle for reducing these emissions in Sweden is the lack of national recommendation regarding which method should be used to quantify methane emissions from landfills. In this study, a literature review has been conducted to summarize availab

Studien ämnade undersöka huruvida det finns någon korrelation mellan social dominansorientering och kreativitet. Efter en teoretisk genomgång av de, för studien, centrala psykologiska konstrukten introduceras de tre hypoteserna och frågeställningen; “Social dominans samvarierar negativt med kreativitet”, “Social dominans samvarierar negativt med psykologisk flexibilitet”, “Social dominans samvarieThe study aimed to investigate whether there exists a correlation between social dominance orientation and creativity. After a theoretical review of the psychological constructs central to the study, the three hypotheses and the scientific question are introduced; “Social dominance orientation co-varies negatively with creativity”, “Social dominance orientation co-varies negatively with psychologi

How civil society perceives climate change communication by outlets is key for sustainable development. Being predicted to get largely impacted due to climate change and having a great influence on future sustainability outcomes, young people are an important group to focus on in the field of perception and climate change communication. Therefore, this research aims to determine where young people

Risk attitudes influence a wide range of financial decisions in the household, such as investments, consumption, and savings. It is, therefore, crucial to understand risk attitudes and how they change throughout the life cycle, in order to determine and predict economic behavior. In this study, we investigate the impact of changes in family structure on individuals' financial risk attitudes by

I detta arbete jämförs det svenska diskrimineringsskyddet i arbetslivet med rättigheterna i FN:s konvention om rättigheter för personer med funktionsnedsättning CRPD. Särskilt behandlas bestämmelsen om bristande tillgänglighet. Syftet är att ge personer med funktionshinder ett effektivt medel till att uppnå lika rättigheter och möjligheter i samhället. I den svenska rättsordningen är funktionshindIn this paper the Swedish discrimination legislation in the working life will be compared to the UN convention on the rights of persons with disabilities CRPD. With special attention to the prohibition off inadequate accessibility. The rule inadequate accessibility has the purpose to give people with disabilities access to society in equal basis to other people. In Swedish law disability is a medi

This thesis investigates general equality concerns regarding the current ECOFIN Pillar 2 Directive proposal from 12th of March 2022. More precisely, the author will analysis, if the Directive proposal infringes Article 20 of the Charter of Fundamental Rights through (1) directly connecting a EUR 750 threshold to its scope of application and (2) excluding specific types of entities from its scope o

This master’s thesis evaluates the feasibility of using in situ transmission electron microscopy (TEM) to study the effects of high temperature heat treatments of a coated soft magnetic composite (SMC) sample. SMCs are an increasingly competitive magnetic powder material which finds use in for instance electric motors. A heat treatment following compaction for SMCs is an essential part of manufact

Digitalisering är något som genomsyrar hela dagens samhälle. Fastighetsbranschen är trögrörlig när det kommer till digitalisering och investering i teknik. Bolag som AirBnB och WeWork har tagit sig in på olika fastighetsmarknader och skapat affärsmodeller som konkurrerar på kontors- och hotellmarknaden. Även om bolag i fastighetsbranschen uppfattar detta är det fortfarande en sektor med traditioneWords such as digitalization and PropTech are appearing in research and impacting organizations within the real estate industry and though out society. The real estate sector is known to be slow on investing and implementing technology. The Swedish real estate company Akademiska Hus AB that owns and operates, mainly campus related facilities, have started a project on creating digital twins of par

Detecting anomalies in loT sensor devices for humidity is crucial for the maintenance and safety of households and buildings. An Auto-Encoder (AE) can detect anomalies in sensor data. However, the reality is that most sensor data is unlabelled, while it is recommended to use labelled data when training the model for anomaly detection with AE. Therefore together with Sensative AB we developed a Lon

För att förstå atomkärnans struktur är det framgångsrikt att studera exotiska kärnor med ett skevt förhållande mellan antalet protoner och neutroner. Sådana kärnor är dock mycket instabila och således svåra att bilda och analysera. Ett sätt att skapa dem är genom fusion-evaporationsreaktioner, då två kärnor kollideras och därvid sammansmälter. Den nybildade kärnan sönderfaller ögonblickligen genomThis work is aimed at improving the discrimination of protons and α particles in digitised signals from CsI(Tl) scintillators. This has been achieved using pulse-shape discrimination, wherein the shape of the pulses is used to learn which particle is detected. Two primary methods have been implemented and compared, namely, the charge-comparison method where the ratio between the integrals of two d

Orkanen i Malmö är en universitetsbyggnad som består av fem tillgängliga våningsplan och ett källarplan. Det finns även våning sex och sju, de är dock inte är tillgängliga för studenter eller allmänheten. Genom platsbesök, tillgänglig litteratur kopplat till anläggningen och genom en kontaktperson utvärderas brandskyddet i Orkanen ur ett personsäkerhets perspektiv. Utvärderingen sker genom att möjThe purpose of this report is to evaluate the fire safety of the university building Orkanen Malmö as an educational part of the course Fire Risk Assessment (VBRN70) at Lund University (LTH). Limited to the safety of occupants in the building, the report does not take economic or structural damage into account. To begin with, the building was investigated during a guided tour where photographs wer

This paper deals with Immanuel Kant’s views on absolutism in relation to lying. In the essay Über ein vermeintes Recht aus Menschenliebe zu lügen (1797), Kant expressed the view that a person was never allowed to lie, not even to a murderer if the purpose was to save an innocent person’s life. It did not matter that the intentions were good, lying was always forbidden because he claimed it harmed

In an uncertain and ambiguous world, organizations need to find new ways to manage change and stay in business. Constantly changing environmental policies and corporate climate action puts even more pressure on organizations in change management. It is apparent that corporate climate action shapes the way companies operate a business. Hence, the purpose of the present study is to shed light on man

I takt med att den globala e-handeln växer blir mängden produkter och information användaren kan ta del av online allt större och större. Därmed ökar behovet hos företag att kanalisera den information som e-handelshemsidor tillhandahåller. Rekommendationssystem (RS) är ett verktyg som kan användas för att bearbeta information och utforma produktrekommendationer baserat på användarens preferenser.

This thesis does describe and analyse the extent of protection of the Christian Louboutin trademark. The registration of trademarks is crucial for the fashion industry, in order to ensure the legacy of the brand and to gain economic value on the investments made. Its main goal is to determine the extent of trademark protection for fashion items and the obstacles they may face in both the EU and th

Industrial design can double up in protected, by copyright protection as well as registered community design protection within EU. Thus, there can be seen a tendency for right holders to take comfort in copyright protection.2 The boundaries between the scope and extensions of the protection forms are not clear, neither to legal professionals nor the industrial professionals. The purpose of the th