Sökresultat

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

This thesis examines the impact of secular stagnation and increasing debt levels on real long-term interest rates by estimating a SVAR model for the US, UK, and Sweden between 1902 and 2020. The results of this thesis emphasize the impact of slow productivity growth in the decline of real long-term rates since the mid-1980s, with the evidence being quite strong for the US and UK, and somewhat weak

This research aimed to explore the experiences of Lagos State residents during COVID-19 and the relationship between COVID-19 reportage in Lagos State and ethnic inter-relationship. The goal is to understand media influence in a society from the perspectives of people directly influenced by the COVID-19 media frames. This thesis is the first research to explore ethnic polarization in Lagos State w

Non-financial metrics have come to play a larger role in financial markets as years pass, impacting decisions made by businesses, investors and policy makers alike. A significant non-financial metric captured by the term ESG or Environmental, Social and Governance. The purpose of this thesis is to investigate how ESG relates to risk at a firm-specific level. More specifically, we analyze this rela

This thesis presents and analyses the results of the prime working age (25-65), divided into two diverse groups, 25-45 and 45-65, of licensed practical nurses (LPN) perceived occupational status in the Swedish home-care business. The purpose is to understand what influences the perception of two diverse age groups of licensed practical nurses occupational status, bringing nuance to the phenomenon,

Drawing on a spatial analytical framework this research study the development of rape against women in Sweden. It aims to explore the spatio-temporal pattern of rape against women in Sweden at the regional and municipal levels. Based on these spatio-temporal traits, this research examines if socio-economic and demographic factors hypothesized by existing studies can be used to explain the prevalen

The purpose of this research is to understand collective social entrepreneurship in informal settlements in terms of the process of its emergence and development. The author has proposed a framework of the process as well as key enablers. The model is tested through an in-depth case study of Caño Martín Peña Special Planning District in San Juan, Puerto Rico. Empirical findings discovered youth em

This thesis conducts a study in conceptual history into the meaning of sovereignty within the Holy Roman Empire, a European political institution of states that lasted from 962 to 1806 AD. Three classical theorists in sovereignty, namely Jean Bodin, Thomas Hobbes, and Samuel von Pufendorf comprehend the main philosophical corps of the thesis, which will be operationalised by studying three constit

Omni-channel retailing, the concept of offering consumers a seamless experience by integrating physical stores and online channels, is growing within the retail industry. This transformation has forced entire organizations to rethink their logistics network and fulfillment operations, which has resulted in an endeavor to work more cross-functionally in businesses. This shift makes the competence r

The Covid-19 pandemic moved work from the office to the home, rapidly creating a new working life where remote work became the new normal. In times of change, leadership becomes important, and the managers have to take big responsibility in guiding during new uncertain situations. This thesis aims to explore how first line managers make sense and handle their practice in the new context created by

The purpose of this study is to test the sustainable development of Costa Rica between 1890 and 2015 based on Genuine Savings. The Genuine Savings estimations are composed of indicators on fixed capital, natural capital, and human capital. Indicators for this study were built with data from several sources including local and international projects, as well as governmental data. The data was then

Course: FEKN90, Degree project for Master of Science in Business and Economics (30 ECTS) Authors: Petrea Godderidge, Nicole Johansson and Lina Larsson Supervisor: Annette Cerne Key words: Generation Y, store loyalty, private labels, grocery retailer Purpose: The purpose of this thesis is to investigate what impact private labels, in relation to other store loyalty driving factors within the

The purpose of this paper is to apply the main conditions of Jürgen Habermas’ public sphere, the disregard of status, common concern and inclusivity, on the censorship of expression that is visible on social media in China. The censorship that prevails on Chinese social media is understood through both conducting interviews with Chinese citizens living in Sweden and using secondary data from a Har

The end of history was announced by Francis Fukuyama as a result of the fall of the Berlin wall and the end of the Cold War. These happenings were seen as evidence of the victory of democracy and capitalism. Democracy has however not been as triumphant as expected and this is especially true for the developing countries. At the same time globalisation has become one of the major phenomena of our t

This master thesis has been conducted at the Division of Combustion Engines under the Department of Energy Sciences, Faculty of Engineering at the Lund University. The purpose of this master thesis project is to create a computer based model of a Natural Gas Engine in order to raise its potential for updating a Volvo bus as well as creating a study of the improvement efficiency of the Miller Cycle

Umbrella organizations of grassroot innovations can play important roles in facilitating sustainability transitions. This thesis examines such roles by studying national and regional umbrella organizations of energy cooperatives and community-supported agriculture in Europe. Embedded in the Multi-Level Perspective, it applies frameworks on Intermediary Roles, Intermediary Levels and Collective Dif

This thesis aimed to investigate the association between masculinity threat and two salient predictors of sexual assault: hostile sexism and rape myth acceptance. The thesis comprised two studies. Study 1 focused on the correlational relationships between three measures of masculinity threat (masculine contingency, gender role discrepancy stress, and status threat) and the two predictors of sexual

This thesis investigated how the short video sharing application Douyin produces an effect on city tourist images’ construction and dissemination in China, taking the Internet-famous city of Xi’an as a case study. Based on the semiotic theory and “5W” communication theory, the author collected 30 Xi’an-related short videos on Douyin as samples and recorded the relevant data manually for analysis.