This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. The CJEU has ruled several times on different tax legislation of different M

Denna uppsatsen presenterar en studie av Revinge-1 kärnan borrad i Vombtråget. Borrkärnan uppvisar en sedimentär berggrundssekvens från övre jura till övre krita inkluderande jura/krita-gränsen. Sedimentologiska, biostratigrafiska och litologiska studier (så som SEM-EDX) utfördes för att uppnå en multidisciplinär karaktärisering av sedimenten. Borrkärnan kunde delas upp i åtta olika enheter, A−H. This thesis presents a study of the core from the Revinge-1 borehole from the Vomb Trough. The core displays strata from the Upper Jurassic to the Upper Cretaceous including strata covering the the J/K−boundary . Sedimentological, biostratigraphical and lithological studies (such as SEM-EDX) were performed as to get a multi-disciplinary characterization of the strata. The core have been divided in

This thesis considers equity in the Swedish health care sector by examining the theoretical framework behind demand for health and health care, the purpose of co-payments in outpatient care as well as the implications for health care utilization, and in turn health outcomes. The Swedish Health Care Act frames the fundamental objectives of health care as good health and health care on equal terms f

Påverkar rovfisk mörtens migrationsbeteende? Migration är ett mycket vanligt fenomen i djurriket. Det är en ofta säsongsbunden händelse med syfte av att till exempel söka efter föda, parningstillfällen eller för att undkomma rovdjur eller någon annan riskfylld miljö. Ibland är det bara vissa individer i en population av migrerande djur som deltar. Detta kallas i litteraturen för partiell migratioPartial migration, defined as when only some individuals within a population migrate whereas others remain as year-round residents, is ubiquitous in the animal kingdom. However, the reasons why some, but not all individuals migrate are not fully understood. Results from multiple recent studies indicate that the propensity to migrate often is flexible and influenced by ecological factors such as fo

In this Bachelor thesis I examine the relationship between knowledge and power against the Zeitgeist of politicized science and depoliticized politics. I aim to uncover and problematize the understanding of legitimate knowledge production articulated in Responsible Research and Innovation (RRI), the framework for research within the current European research programme. I use Laclau and Mouffe’s di

On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. To that

Chronic Lyme disease in Germany, although widely discussed in the political sphere, is not yet a legitimate illness in front of the law. Despite being classified as a (re) emerging threat to public health,fragmented regulatory approaches and the isolated nature of knowledge on Borrelia and co-infections represent major obstacles on curbing its growing impact on people's health. This explorativ

An understanding of the inherent effectiveness-potential of environmental product-labels is important because of the growing presence of these labels as governance regimes, especially in the textile market. The proper governance of eco-labels has the potential to assist with the transformation to more environmentally friendly consumption, but not enough is known about the inherent qualities that m

The aim of this project was to examine if it is feasible to develop and apply a reuse concept regarding clean in place (CIP) processes. The concept is based on different topics such as lim-itation, structure, future and reliability. Three CIP processes were chosen to represent the wide variety of cleaning processes available to the food and pharmaceutical industries, Single use Food, Recovery Food

Med växande miljöhot så blir det allt mer viktigt att vi alla minimerar vår miljöpåverkan. För att förenkla detta har vi utvecklat en app som kan räkna ut miljöpåverkan genom en användares bankutdrag.Many people want to know the socio-ecological impact of the goods they purchase. In this thesis, we describe a system that computes the socio-ecological impact of those goods by analyzing uncategorized financial transactions. The computation is made possible by extending a system that can computate socio-ecological impact from categorized transactions. The extension further includes visualizations

Visstidsanställningar har en viktig roll i strävan efter ökad flexibilitet men konsekvenserna av anställningsformens tillämpning och förekomst har länge varit omdebatterade. År 2007 inledde EU-kommissionen ett överträdelseärende efter det att TCO anmält Sverige för brister i implementeringen av visstidsdirektivet 1999/70/EG som bland annat syftar till att förhindra otillåten stapling av visstidsanFixed-term employment plays an important role in pursuing increased flexibility, but the effects of fixed-term employment through its usage and occurrence has long been a topic of debate. In 2007, the European Commission initiated infringement proceedings after TCO reported Sweden for inadequate implementation of the Fixed-Term Work Directive 1999/70/EG which alongside other purposes aims to preve

Sammanfattning/Abstract En undersökning om varför elever som studerar på nätbaserad gymnasieutbildning avbryter studierna i förtid. Undersökningen innehåller två delar, en enkät som skickats ut till elever som avbrutit studierna på Korrespondensgymnasiet mellan åren 2013-2015 samt en intervju som genomfördes med elever som besvarat enkäten och tackat ja till att delta i en intervju. Elevernas bakg

The legal framework in Kenya today is akin to a ‘right-angled triangle’ with the African Traditional Society as the hypotenuse, the Islamic law as the adjacent side and the English law as the opposite side. These ‘Pythagorean’ triples have informed both the Kenyan Family law history and practice. Kadhis’ Courts applying Islamic law of personal status have been in East Africa for over 200 years now

The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificia

In this thesis work, a highly linear passive attenuator and mixer were designed to be used in a wide-band Transmission Observation Receiver (TOR). The TOR is a low IF receiver that accepts RF frequencies from 2GHz to 7GHz, and produces corresponding IF bandwidths of 280MHz to 990MHz respectively, using low side LO injection. The dynamic range is maximized by using passive topologies for both the a

The current refugee crisis can be said to have affected not only actual borders, but also borders within subjectivities. With a poststructuralist and deconstructive approach, subjectivities are recognized as constructed through language and within discourse, and in turn, induced through policy. Thus, in order to examine the discursive construction of subjectivities, this thesis critically engage w

The purpose of this paper is two fold. First we clarify and enrich the understanding of the need for higher sales educated professionals through an extensive understanding of the sales transformation. Second, we develop an understanding of the sales role and its related competencies in a transformed sales landscape. We introduce a theoretical framework to understand the need for sales educated pro

This study has investigated the usage of rescue chambers as an alternative to additional egress paths. The new underground facilities at CERN that are planned as a part of the HL-LHC project have two proposed designs with rescue chambers or additional egress paths. This report consists of two parts, a case study of the proposed designs for CERN and a literature review on rescue chambers. The resul