Filtyp
The principle of prohibition of abuse of EU law has developed throughout a variety of areas of EU law, but has for the last few years most specifically evolved into an overriding principle through the field of EU VAT. The questions that have arisen along the lines of the Court’s interpretation mainly assess the relation with legal certainty and the division of powers. When looking at the cases of
Debt is commonly used by firms as a way of financing. Factors driving stock return have been the subject of numerous studies. Investors are constantly seeking ways to better understand stock return, which is where financial statements may provide them with relevant information. The presented research paper focuses on explaining whether there is a significant relationship between stock return and l
The railway is an important part of the Swedish infrastructure. There has been an increase in the traffic load as well as the demand for a well-functioning railway system. The construction of the Swedish railway system started more than 150 years ago. The Swedish Transport Administration is responsible for distributing the financial resources allocated for fulfilling the objectives given by the go
In a previous experiment with participants high (Highs) and low (Lows) in hypnotizability,psi z scores had moderate to strong correlations with percipients’ belief of their success and theirprevious ostensible psi experiences, experiencing an Altered State of Consciousness and other alterationsof consciousness during a non-psi ganzfeld session, but only among the Highs. The currentpre-registered s
This thesis uses field experiments, lab experiments, and theory to study questions that are relevant to the fields of education and behavioral economics.The first paper, Threshold Incentives and Academic Performance, begins with the observation that students often face incentives to reach performance thresholds. To study how these incentives affect their performance, Erik Wengström and I conduct a
We spend about two thirds of our time in private homes where airborne particles of indoor and outdoor origins are present. The negative health effects of exposure to outdoor particles are known. The characteristics of indoor airborne particles, though, are not well understood. This study assesses the differences in chemical composition of PM1 (<1 μm) inside and outside of an occupied Swedish resid
Developing and evaluating scientific knowledge and its value requires a clear – or at least not too unclear – understanding of what ‘theory’ means. We argue that common definitions of theory are too restrictive, as they do not acknowledge the existence of multiple kinds of scientific knowledge, but largely recognize only one kind as ‘theory’, namely explanatory knowledge. We elaborate a typology t
Osteoblastoma is a locally aggressive tumour of bone. Until recently, its underlying genetic features were largely unknown. During the past two years, reports have demonstrated that acquired structural variations affect the transcription factor FOS in a high proportion of cases. These rearrangements modify the terminal exon of the gene and are believed to stabilise both the FOS transcript and the
There are several key unsolved issues relating to the clinical use of next generation sequencing, such as: should laboratories report variants of uncertain significance (VUS) to clinicians and/or patients? Should they reinterpret VUS in response to growing knowledge in the field? And should patients be recontacted regarding such results? We systematically analyzed 58 consent forms in English used
During the last decades, new types of alternative interventions in social work to improve people's well-being have been discovered. A type of nature-based therapy that is on the uprise internationally but not in Sweden yet is surf therapy. This study aims to understand how surf therapy, in social work, can be experienced to create meaning and change in people based on experiences of the therap
Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. The topics which have been concerning EU Member States in relation to VAT and online gambling are the scope of electronically supplied services in relation to online gambling, the taxable amount of online gambling, and the correct implementati
Introducing flexibility as a factor that determines prices is something that is possible by giving different types of contracts different levels of flexibility. This is in particular very apparent when one starts to analyze domestic flight tickets. The flight ticket is today a good that is vertically differentiated and this thesis will address the problem of pricing with flexibility as vertical pr
The parts concerning victims of prostitution and the victims of trafficking in two Swedish Government Official Reports are in this essay compared to evoke the differences between the perception of the crimes and it’s victims. The method of the analysis is principally focused on the content and finds traction with a subsequent comparison to discover differences and similarities. The theory is based
This project investigates if access to a solar powered calculator improves numeracy and who benefits the most from the use of a calculator. A randomized field study was carried out in two different high schools in Palawan, a province in the Philippines. All participating students took two identical mathematics tests based on mental arithmetic, the first at the initial stage and the second seven we
This essay presents a set of reforms for the Swedish competition authority’s leniency program. The leniency program is viewed as a tool for information bargaining in environments where information is unequally distributed. Within this context two different settings are explored. In the first information is complete but imperfectly distributed. In the second information is incomplete and imperfectl
Convertible preferred shares are, the most frequently used investment instrument in venture capital or private equity investment. The various rights associated with these shares make them more valuable than ordinary shares. A vital feature, at least for the US venture capitalist, is the conversion right that is the right to convert a preferred share into an ordinary share. For the right of convers
When a country liberalizes trade through lowering taxes on imports, it stands before a number of challenges. Recovering lost trade tax revenue is one of them. Cape Verde is one of the countries that are currently negotiating an Economic Partnership Agreement with the EU and studies predict that the tariff reductions resulting from the agreement may have a severe impact on Cape Verde’s government r
This thesis examines the conditions under which the triangular simplification mechanism under Article 141 of the VAT Directive may apply to quadrangular chain transactions involving four taxable persons established or identified for VAT purposes across multiple Member States. The triangular simplification mechanism relieves the intermediary operator in a three-party chain transaction from register
