The massive growth of E-commerce is challenging the EU VAT system from different points of view. The Author explores the VAT treatment of E-commerce intermediaries involved in supplies of goods, services and digital services. Notwithstanding the EU Commission attempts to modernize the EU VAT system, there are still numerous issues that have not been dealt with. The Author concludes that the VAT ru

En kvalitativ studie som omfattar kompetensutveckling och dess betydelse för att utveckla och behålla medarbetare har gjorts i en kunskapsorganisation i reklambranschen. De områden som har behandlats är följande; lärande, förutsättningar för kompetensutveckling samt värdet av kompetensutveckling. Syftet var att kartlägga hur ledningen förhåller sig till och pratar om kompetensutveckling i organis

Credit risk is one of the largest risks facing a bank and following the Basel regulations, banks are expected to hold capital to protect themselves against credit risk. This thesis aims to evaluate models to calculate the capital requirement for credit concentration risk and compare them to the models suggested by Finansinspektionen. Credit concentration risk can be split into name and sector conc

The European sovereign debt crisis, which emerged in 2009, revealed unsustainable fiscal policies among several countries in the Eurozone periphery (Matthews, 2011). In fact, high debt ratios are a potential problem for a majority of the countries in the euro area, reaching an average ratio of 92.8 percent in 2015 (Eurostat, 2015). Theoretically, common pool problems and moral hazard within a mone

Det cirkulära Skåne – Ett regionalt perspektiv på hinder och möjligheter för att främja cirkulär företagsamhet En av de största utmaningarna för att minska vår negativa klimatpåverkan är att skapa hållbar konsumtion. Hade alla konsumerat på samma sätt som vi gör i Sverige skulle fler än fyra jordklot behövas – och det är tydligt att vår konsumtion innebär ett ohållbart förbrukande av jordens resuOver the past decade, the transition to a circular economy has gained attention as a necessary step towards sustainable development. In contrast to the linear economy that is rooted in a ‘take-make-dispose’ mentality, the circular economy aims to decouple economic growth from unsustainable use of non-renewable resources by closing the material loops in the economy. While the EU recognizes that na

Purpose - This thesis seeks to explore how people understand a social collaboration platform within a knowledge-intensive firm and how such a platform is significant to the organization. Research method - The study utilizes semi-structured interviews conducted in a global technology and consulting organization. Overall, an exploratory study was applied based on an interpretative and qualitative ap

Bakgrund: Ambulanspersonalens beslutsprocess påverkas av riktlinjer, lagar, författningar och etiska koder. Dock finns det en stor del i beslutsprocessen som kan påverkas av ambulanspersonalens subjektiva upplevelser och erfarenheter. Syfte: Belysa bakomliggande faktorer som påverkar ambulanspersonalens beslutsprocess. Metod: Litteraturstudie med hjälp av åtta vetenskapliga artiklar med kvalitativ

Emerging markets have shown higher average returns alongside higher volatility. This has attracted investors around the globe who see these markets as a precious alternative to developed ones, as has become clear in the aftermath of the financial crisis. Hence, we consider it logical that more emphasis be put on investigating not only stock market returns in these developing economies, but also th

Studiens syfte var att undersöka kvinnors erfarenhet av depression och sätta in dem i en samtida kontext. Semistrukturerade intervjuer genomfördes med åtta kvinnliga deltagare med erfarenhet av depression. Intervjumaterialet analyserades med tematisk analys och åtta olika teman identifierades. Till studiens resultat hör att deltagarna beskrev depression ur flera olika perspektiv och använde delvisThe purpose of this study was to look into women’s experiences of depression and to put them in a contemporary context. Semi-structured interviews were conducted with eight female participants having experienced depression. The data was analyzed by using thematic analysis, which enabled the identification of eight different themes. Results shows that participants described depression from several

This paper examines the properties of the two recent structural break unit root tests developed in Harvey, Leybourne and Taylor (2013) and Narayan and Popp (2010). The properties are investigated by Monte Carlo simulations in an environment where two trend breaks of small to large magnitudes are present. We find that the Harvey, Leybourne and Taylor (2013) test has superior size and power properti

Välgörenhetsorganisationer använder sig ofta av marknadsföringsstrategier som spelar på mottagarens känslor för att samla in donationer. Fungerar denna strategi, och skiljer det sig åt när det handlar om engångsdonationer eller månadsdonationer? Det antogs vara en skillnad mellan rationella och intuitiva människor där de intuitiva skulle uppleva en psykologisk avtrubbning när de utsattes för en koNon-profit organisations often use marketing strategies that play on people’s emotions to encourage donations. Does this strategy work, and does it differ between single and monthly donations? It was hypothesized that there is a difference between rational and intuitive people where the latter would experience a psychological numbing when facing a continuous negative framing. It was therefore hypo

Hur kan kommuner ställa flerhållbarhetskrav i den offentliga upphandlingen? Datorer används idag i de flesta arbeten inom kommuner. Det många människor inte är medvetna om är datorers negativa påverkan på vår planet. Kommuner har ett ansvar att styra samhället mot en hållbar utveckling, det vill säga ett samhälle som värnar om vår jord. Ett sätt att göra det är genom att börja ställa mer hållbarhThe aim of this study was to analyze how municipalities can promote circular economy (CE) in the public procurement, focusing on procurement of computers. Furthermore, the aim was to identify opportunities and barriers for the integration of the CE within municipal procurement and analyze where the market is heading. The methods used in this study consisted of a literature study and semi-structure

The main purpose of this thesis is to treat and clarify two results found by Hunter Snevily on the open problem of Chvátal's conjecture. Chvátal's conjecture states that a certain class of sets, called ideals, always have a maximum intersecting family of subsets, where all members contain a common element. Such a family of subsets is called a star. Snevily presents his results in an articl

As the world is becoming a more connected place, organizations become more dependent on infrastructure software such as operating systems and middleware. Infrastructure software and the hardware it is operated on consumes a lot of electricity and in a world where the climate threat is increasingly imminent, aspects of Green IS are more relevant than ever. There are a lot of research done on the ch

This essay examines children who witness domestic violence and which political and legal changes have been made in this area. The main purpose is to examine the political arguments pro and contra these children's right to become plaintiffs, but it also considers the arguments for making the children into legal victims. By using the theory about parallel norm creating process and Næss pro et

In 2015, the 193 UN member states launched the Sustainable Development Goals which aim to guide developmental and environmental work worldwide. The SDGs have stirred up a lot of interest and engagement for climate change and poverty reduction, although opinions of their approach widely differ. This thesis critically engages with SDG12: Sustainable Production and Consumption Patterns by drawing on

This essay provides an explanation of how the legal aspects of firearm amnesties are carried out in Sweden. Furthermore how they are designed and what results they have produced. The purpose of our paper is to create an understanding of the firearm amnesties conducted in Sweden and to investigate whether there is a consensual basis for the implementation of this measure, and how this should be jus

The aim of this thesis is to study how social remittance have impacted gender roles in household structures in Kosovo. By studying the ideas, norms, practices and social capitals sent from the migrant families to the residing families in the country of origin, I will examine if this has led to a change in Kosovar household structure. By conducting a field study, both surveys and interviews were c