EU:s mervärdesskattesystem är idag uppbyggt kring destinationslandsprincipen, vilket innebär att försäljning till annat land inom EU inte påläggs någon skatt. Mervärdesskatt upptas istället i destinationslandet. Detta var till en början tänkt som en övergångs-ordning. Den slutliga ordningen för mervärdesbeskattningens vidkommande var tänkt att baseras på ursprungslandsprincipen, där skatt läggs påThe European VAT system is built around the destination principle, which means that intra-community sales are exempt from taxation. Instead VAT is collected in the buyers member state. This system is in fact an interim system, and according to art. 402 of the VAT directive must be replaced by a system based on the origin principle. This would mean that VAT is also levied on intra-community sales b

The purpose of this thesis is to analyse how the Swedish newspapers' use of party-preference polls has changed over time. I study 246 articles published by Göteborgs-Posten, Dagens Nyheter, Aftonbladet and Expressen, and compare the time-period 1994-1996 with 2010-2012. Amongst other things, I look at the news-papers' reporting of basic statistical information in their polls, as well as th

Previous research has uncovered that immigrants from Somalia are one immigrant group that have struggled to integrate in Sweden. In light of this, I employ an ethnic-based approach with the intent to understand the difficulties that immigrants from Somalia encounter in Sweden by examining their own perceptions of integration. The study utilizes a qualitative case study approach and draws on data c

A discussion on whether different national interpretations sit comfortably with the rationale for the uniform Court of Justice term "worker" and whether this situation can be justified in the light of the potential unlevelling of the internal market and Article 30 of the Charter of Fundamental Rights

Since the late 1970s, public administrative management has increasingly been in-spired by corporate-inspired governance-models to have an effective management. The reforms came to be called New Public Management. Today modern manage-ment is facing new challenges and perhaps the New Public Leadership model may be the proper answer to these new challenges? This study examines Eslöv municipal adminis

This thesis discusses the role for states and centralised government policies in development intervention. The topic is explored through a case study of India’s Targeted Public Distribution System (TPDS), a large-scale government intervention to enhance food security among India’s poorest households. The central questions of the study were, firstly, which function TPDS serves in the lives of benef

Data Mining has a reputation in social science for lacking statistical rigour. This study challenges this reputation and argues that, whilst such a method (as with any other) can be abused, it has particular promise as a tool to be used for monitoring and explorative research, especially by smaller development organisations. Drawing on recent advances in adapting commercial ‘Big Data’ techniques f

Why the performance of local value-adding firms supplying to mining MNCs in Zambia’s liberalized economy seems more constrained was the investigated problem. I conducted a multiple case study research involving 15 firms located on Copperbelt Province. Local value-adding firms are cardinal to national industrial development through their backward linkage role to mines. However, their performance is

The European Union actively employs public diplomacy for enhancing visibility and promoting its positive image among the foreign audiences. There is an extensive academic debate concerning the normative and regulatory framework of the EU public diplomacy. While correct, the literature omits the observation of the influence it has on target societies. This thesis is devoted to the illumination of E

Challenger branding is a phenomenon that is gaining significant exposure in academia. However, most research on this branding approach relates to a practical or technical knowledge interest, ignoring the counter-hegemonic critique that exemplifies challenger branding. The critique that these brands base their identity on often shifts after they have been acquired into a hegemonic context, by joini

Title: “It’s nice, but…” - Student Jobseeker Perceptions of Online CSR Communication Seminar date: 28th May 2013 Course: BUSN49: Managing People, Knowledge and Change-Degree Project Authors: Siphelile Fifi Badat, Caroline De Geer Supervisor: Sverre Spoelstra Key words: CSR, Perceptions, Online communication, Employee attraction, Image Purpose: The purpose of this thesis is to provide an insi

Ett av målen med den Europeiska Unionen är att skapa en fri inre marknad genom att avskaffa alla hinder för den fria rörligheten för varor, tjänster, personer och kapital. På skatterättens område kan sådana hinder ofta uppstå då medlemsstaternas beskattningssystem inte är harmoniserade. EUD har dock i sin praxis under många år avskaffat en stor del av dessa hinder genom sin tolkning och utvecklingAchieving a free internal market by abolishing obstacles to the free movement of goods, services, persons and capital is one of the fundamental objectives of the European Union. Such obstacles often appear within the field of income taxation, due to the lack of harmonization of the member states' tax systems. The CJEU has during the recent years managed to abolish a large number of restriction

This master thesis examines if the German welfare state is following the social investment strategy in relation to one of its core components, the dual earner family model. The thesis considers four, interrelated policy areas that promote the dual earner family. Regarding the appropriate design of parental leave, formal childcare services, part-time employment regulation and the taxation of spouse

The thesis will present and analyze different roles women actors in Northern Ireland took upon themselves during the period known as ”The Troubles” (1969- 1998). It will present a theoretical framework that consists of several relevant theories on agency, actorship and gender in conflict as well as created categories that helps organize the roles identified. The type of conflict, in this case eth

Social enterprises are important contributors to Vietnam's socio-economic development, namely by providing services in such areas as health and education. While the state-managed Central Institute of Economic Management (CIEM) has recently acknowledged their presence and put forth related public policy suggestions, there remains a lack of related government policies and sparse literature explo

Francis Fukuyama argued in his book The End of History and the Last Men that history had effectively ended with the liberal democracies coming out on top of communism in the aftermath of the cold war. However, behind his argument stands a complex set of history philosophical ideas; ideas that formed the theoretical foundation for his argument. These ideas have not so much to do with economy as the

With the use of articles, reports and academic literature, I have analyzed the significant role civil society played during, and after, the Tunisian revolution in 2011. The purpose of this essay has been to understand the underlying social distress, under which Tunisians had lived in many years, and how this came to result in a contagious revolution that marked the start of the Arab Spring. The re

In this thesis I studied how the level of cooperation has changed in the United Nations Security Council (UNSC) since the Cold War, as the international arena went from being a bipolar power structure to a unipolar one. My perspective on cooperation was based on the theory of realism. In order to answer these questions I analyzed veto usage and the resolutions as indicators of cooperation. Veto us

This study will discuss and analyse the effectiveness of how the project REVA relates to a humane asylum process. The purpose of REVA is to increase the efficiency of the deportation process. Since the police are responsible for the forced cases (rejected decisions), the focus for this study is on this authority. In general the debate surrounding about REVA, the idea of a humane asylum process, an