Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. Although the application of this rule has

China’s economic growth undoubtedly led to an increase in the standard of living. Nevertheless, the price that China paid for this remarkably fast growth since its opening up in 1978 cannot be neglected. Due to a restructuring of the economic growth model, inequality occurred to a certain extent and has been strengthened by Chinese institutional features. The current growth model is considered as

Today there is a push towards creating vibrant cities where the status of pedestrians and vehicles in the traffic environment is more equal. One possible way of enabling this is to introduce walking pace areas, where drivers must keep walking speed and also must give way to pedestrians. In this work four walking pace areas are selected in order to investigate what makes them function as intended.

The object of this thesis is to analyze and discuss normcore and its discursive relationship to subculture and mainstream. The urban district Williamsburg and the French fashion brand Céline will respectively be used as cases to exemplify these two different aspects. Normcore is an attitude that the trend agency K-HOLE mapped out in their report Youth mode: A Report on Freedom. The attitude turned

Purpose: The purpose of this thesis is to analyse how oil price shocks affect the economic growth in net-oil exporting countries. The aim is to conclude whether the economic growth in the Organisation of Petroleum Exporting Countries (OPEC) is more sensitive to oil price shocks than the economic growth in other exporting countries. Method: The data used covers the years 1980 to 2008 and includes

En välmående demokratisk rättsstat är beroende av att allmänheten känner förtroende för rättsväsendet. I en domares uppdrag ingår således inte bara att döma rättvist och enligt gällande rätt utan även att verka för ett starkt förtroende från allmänheten som skall uppleva att den får en rättssäker prövning av våra domstolar. Domaren skall verka för detta genom att bl.a. uppträda professionellt, korA prosperous democratic legal state depends on the public’s confidence in the judiciary. Included in a judge’s duties is not only to judge fairly and in accordance with applicable law, but also to promote a strong confidence in the judiciary among the general public to fortify the common perception of the courts as fair and impartial. Judges shall act in accordance with these interests by conducti

PURPOSE. Business angels are often the first external source from which entrepreneurial ventures can secure financing. In addition to providing financial capital, business angels are known for their extensive value adding involvement in the portfolio ventures. This research seeks to map the effects of value added by business angels to the performance of new ventures in Sweden. METHODOLOGY. Using

Could an even larger push for women empowerment be a viable development strategy for developing countries? A large literature relates the bargaining power of women to improved health and education of their children (Majlesi, 2015; Qian, 2008; Bobonis, 2009; Duflo, 2003; Lundberg, Pollak and Wales, 1997). However, it remains a challenge to find a good proxy for bargaining power that truly reflects

Amplicon Pipeline - Snabb och automatisk analys av mikroorganismer Vi är omgivna av mikroorganismer. Bakterier, svampar, parasiter, de omger oss och utgör en stor majoritet av allt levande i världen omkring oss. Vi har betydligt fler bakterier i oss än mänskliga celler, och de har stor betydelse för vårt välmående. Men vi behöver rätt verktyg för att kunna studera dem. Mikroorganismer är en bråkRecent advances in the sequencing technology have led to an increasing pressure on the computer programs used for analysing the sequence data. The programs should be able to provide accurate analysis in a reasonable time span. 16S and 18S rRNA analysis is performed by using PCR to amplify the genes from microorganisms present in a sample followed by sequencing of the amplicons. The result is files

In this thesis a mechanical concept for variable relative rotation, here called timing, between two cutting rollers has been designed. This concept has then been compared to a concept using one servo motor per shaft. The clients would like to use rotary cutters to cut cardboard, but have had problems with the anvil wearing out on similar solutions. Therefore a solution where the timing between the

The future begins at school – municipal differences regarding education for under-aged EU migrants. The number of exposed EU-migrants in Sweden is growing, and so is the number of under-aged EU-migrants who are travelling with their parents. Many of these belong to the Roma minority in countries such as Bulgaria and Romania. The aim of this study is to examine municipal differences in offering ed

Body size is one of the most important traits of zooplankton. It affects their metabolism, life history and ecology and can eventually influence community and ecosystem processes. Higher and more fluctuating temperatures due to climate change are expected to have an influence on zooplankton size. Based on general empirical evidence, warmer temperatures may lead to smaller zooplankton, while temper

Syftet med uppsatsen är att undersöka huruvida mentorskap har möjlighet att innebära ökad medvetenhet om exkludering baserat på etnicitet samt ifall mentorskap har möjlighet att påverka denna exkludering. Studien visar att mentorskap har möjlighet att erbjuda kunskap och förståelse för mentorerna även inom arbetet för att bryta exkludering trots komplexiteten vilket innebär att mentorskap är ett v

Metod: Uppsatsen har en kvalitativ ansats och abduktivt tillvägagångssätt. Studien är en flerfallsstudie av 14 fall som undersökts genom semistrukturerade intervjuer.The thesis has resulted in a contribution to the agency theory regarding what motivates agents to act in line with principal's interests. Our study shows that the agents in the study, the directors, manage assignments optimally if they are also driven by interest and self- fulfillment. The thesis has also resulted in a framework of recommendations and coping strategies that guide the owners an

On the 30th-31st of January 2015 a cultural event took place at the concert and congress house of Uppsala in mid-Sweden; Uppsala Konsert & Kongress. The event was called "Irländskt!" (i.e. "Irish!") and consisted of concerts, workshops and sessions. This is a sociological study of the Irish traditional sessions at this event. The participants were studied as part of a commu