This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. The initial aim of the VAT system was to operate as if all the transactions occurred in one single country; howe

This bachelor thesis is written within the field of strategic communication, focusing on marketing communication and the concept of sensemaking. Instead of seeing a high involvement purchase according to the traditional and linear buyer decision process, this thesis suggests the purchase instead to be seen as a customer journey, which addresses the complexity of the purchase. The aim of the study

This Thesis examines what possibilities Member States have to impose levies on CO2 emissions from motor vehicles in the light of EU indirect tax legislation and the Eurovignette Directive. In this Thesis, carbon tax on fuel and a CO2 differentiated road toll are studied as levying options. Motor fuel is an excise good to which the harmonised EU excise duty system applies. Accordingly, the questi

The purpose of this paper is to understand how the identity creation has been formed among second generation immigrants with backgrounds from Asia and Africa, based on their experiences and society's view of "Swedishness". Our choice was the second-generation youths from Stockholm between the ages of 18-30 with roots in Asia and Africa. The study was conducted by the help of intervie

While there is a housing shortage in Sweden the global warming continues across the globe, according to IPCC. In order to lessen the global warming sustainable development is needed. Sustainable buildings are a part of the goal to achieve sustainable development within the building industry. “God bebyggd miljö” is one of the environmental quality goals in Sweden. SGBC works actively toward this go

Bakgrund Inledningsvis presenteras en redogörelse för detaljhandelns utveckling ur ett företagsperspektiv. Två av forskningsfältets framträdande teorier presenteras. Att fysisk detaljhandel är påväg att konkurreras ut av e-handelns framfart eller att den fysiska butiken behövs som komplement till en digital försäljningskanal för att addera en ytterligare dimension. Syfte Syftet med uppsatsen är

Mushrooms have already been proven to be a reliable and versatile material for various design purposes. For my project I am experimenting with expanding the possibilities of mushroom matter as a building material and also contemplating mushroom as a metaphor for local culture in relation to Lithuanian people as a whole. Developing mushroom matter into a building material designed for a specific si

To be able to cover future needs, in regards to urbanization and an increasing population, the construction industry must to a greater extent meet demands. One way to increase the production rate is by increasing the level of prefabrication and industrial building. If the industry had become better at learning from past mistakes, it would have given a greater opportunity to streamline processes, m

Fotosyntetiserande växter, alger och bakterier fångar in och omvandlar solenergi till kemisk energi. Själva ljusinfångningen involverar olika pigment, varav de mest kända är de gröna klorofyllmolekylerna som förekommer i olika varianter (varav två varianter kallade klorofyll A respektive B förekommer hos högre växter). De ljusinfångande pigmenten inkluderar även de mer mångtaliga karotenoiderna, ePhotosynthetic organisms harvest and convert light energy into chemical energy and utilize it in their metabolism. The light is captured through pigments called chlorophylls and carotenoids, present in the thylakoid membranes inside the chloroplast. In addition to acting as auxiliary light harvesters, the carotenoids also act as antioxidants by 1) preventing the formation of reactive oxygen specie

Användaracceptans med avseende till informationssystem är ett välkänt fenomen, och förknippas ofta med framgång. I samband med IT-system utgör användaracceptans en avgörande roll för hållbara IT-lösningar och systemimplementationer. Vid utebliven systemanvändning, blir systeminvesteringen inte värdeadderande och förändringen når inte önskad framgång. Relationen mellan system och användare referera

Det råder idag en bred samsyn om att vårt klimat påverkas kraftigt av de växthusgaser som vi människor släpper ut i atmosfären från olika industrier och verksamheter. Det globala klimatet blir varmare och jordens medeltemperatur stiger. I Sverige står livsmedelsproduktionen för en betydelsefull del av Sveriges totala miljöpåverkan, ca 25 % av de totala utsläppen från konsumentdriven produktion. De

Kollektivtrafiken är ett viktigt verktyg för att minska växthusgasutsläppen inom transportsektorn och uppnåendet av ett hållbart transportsystem. Utöver detta kan kollektivtrafiken även bidra till den regionala utvecklingen, samt att öka stadens attraktivitet och människornas livskvalitet i staden. Av kollektivtrafikslagen är det främst spårvägen som väckt stort intresse under de senaste åren. DetThe aim of the study is to show how the aspect of climate change, relative to the three dimensions of sustainable development, is addressed in municipal plans for light rail. In the study, a comparison is made between the plans for light rail in Lund Municipality and the City of Tampere. The focus of this comparison is on the motivating factors behind planning for light rail and on the expected ef

Advances in our understanding of hematopoietic stem cells (HSCs) have enabled the establishment of differentiation pathways throughout the hematopoietic hierarchy. To further explore the molecular cues governing cell fate options, there is a need to manipulate gene function in a controllable manner. Gene manipulation systems based on CRISPR activation (CRISPRa) or interference (CRISPRi) could be u

In this bachelor thesis, we have analyzed gender, gender roles and sexuality in children’s literature. We have used five of the most read children’s books from the city library in Lund, of the age category six to nine, to do a qualitative literary analysis. By using the theoretical concept of gender and sexuality and by being inspired by Nikolajeva, a professor in children’s literature, we have th

Noting increasing ethos of free choice on childcare decisions, this study examines the implications of cash-for-childcare on women’s gender equality in the Korean welfare state. In order to do so, this study used the mixed methods analysis for looking at care responsibility and the women with young children’s decisions for cash-for-childcare, respectively. From quantitative phase, this study demon

The research questions that motivates this study are about the attitudes and practices of students, academic researchers and professors with respect to the file-sharing website Sci- Hub. Previous research on Sci-Hub and file-sharing has confirmed there is still a lack of understanding of Sci-Hub use and users and more insight is required to help solve the problem of illegal file sharing. This stud

2007 publicerade statsvetaren Cas Mudde en bok där han definierade partifamiljen benämnd populistiskt högerradikala på basis av tre kärnideologiska kännetecken: nativism, auktoritarianism och populism. I boken klassificerades Sverigedemokraterna som tillhörande denna partifamilj. Genom analys av Sverigedemokraternas officiella partimaterial efter 2007 har vi undersökt om partiet har genomgått förä

We test the correlation between Clean Election Index from V-Dem and PEI Index from Electoral Integrity Project and use two country pairs that the indices rate very differently, but otherwise are very similar, to explore the differences. Our data test doesn’t support that improvements regarding laws biased towards incumbents, fairer election officials, fair media access or election violence lead to

In May of 2016, the Swedish parliament voted yes to a Memorandum of Understanding between NATO and Sweden. The agreement was criticized by its opponents, who claimed that there was no public debate leading up to its acceptance, and that it changes the Swedish approach to defense politics, which has traditionally been one of neutrality. Both ruling parties in Sweden at the time of the vote, the Soc