The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. The core aspect is the difference in the approach used by CJEU in allowing to use the neutralisation as a compensatory measure for discriminatory treatment of a taxpay

Många barn som behandlas på sjukhusen i Sverige, vårdas av sjuksköterskor som saknar specialistkompetens inom barnsjukvård. Mindre erfarna och nyutexaminerade sjuksköterskor som saknar specialistkompetens inom barnsjukvård kan ha svårt att tolka detaljer, känna igen och förstå innebörden av barns symptom och ha ett helhetstänkande, något som kan äventyra patientsäkerheten. Syftet med studien var a

Syftet med denna uppsats var att, genom en undersökning av en specifik populärkulturell medietext, studera hur denna representerar homosexualitet samt vilka myter och stereotyper som via detta uppehålls alternativt ifrågasätts. Den analyserade filmen, ”Blå är den varmaste färgen” (originaltitel: ”La vie d’Adéle”), skildrar ett lesbiskt förhållande mellan två unga kvinnor. För att genomföra analyse

Ability to pay is recognized in most Member States as a constitutional parameter to design fair tax systems and foundations of such principle can be found also in EU primary law. However, our investigation, based on the analysis of the ECJ's case law concerning tax benefits related to personal and family circumstances, will demonstrate that ability to pay can't be considered a general prin

Large and mature companies often struggle with their capability of introducing radical innovations, as they can be in conflict with existing business model, processes and bureaucracy. A vital phase of the radical innovation process is the first phase, called the Fuzzy Front End. Scholars claim that FFE activities are entailed with much complexity and uncertainty, yet crucial for a company’s compet

This thesis primarily concerns the European Union (EU) value added tax (VAT) exemption for insurance transactions. Due to the negative consequences that exemptions have on the proper functioning of the VAT system and those subject to it, this thesis explores the possibility of adopting the Kiwi taxed approach for insurance transactions. In order to do this, the provisions and functioning of both t

The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. In line with this, the current VAT Directive also ex

Corporate Social Responsibility (CSR) requires an organisation to be responsible for “the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that contributes to sustainable development” (ISO Central Secretariat, 2011, p. 26). Companies are voluntarily starting to implement CSR due to understanding the social need or wanting to improve

Svensk modeindustri växer kraftigt och har de senaste åren fått allt större uppmärksamhet. Branschen sysselsätter nu fler än traditionella svenska industrier som stål och livsmedel och uttryck som det svenska musikundret har fått ge vika för det svenska modeundret. Den svenska marknadens begränsade storlek gör att de svenska modeföretagen tidigt tvingas utomlands för att bli bärkraftiga och nå öns

Popular science summary: An MK-801 Hyperactivity Model in Zebrafish Larvae Schizophrenia is a mental disorder characterized by psychosis, depression and cognitive impairments. The severity of this disease is easily underestimated, since the manifestations are not consequently lethal. Additionally, Schizophrenia is correlated with a 50 times increased risk of attempted suicide. Considering that a

Community constitutes one important context that influences the decision and choices in adolescents’ educational development and life course. Little research has investigated how educational expectations differ between the rural and urban community in China. This study constructs a combined theoretical framework of family socioeconomic status and social capital to explain how family human, financi

Detta examensarbete bygger på min översättning av ett utdrag ur den argentinske författaren och journalisten Andrés Oppenheimers bok ¡Basta de historias! La obsesión latinoamericana con el pasado, y las doce claves del futuro (2012), som jag översatt till Sluta drömma! Latinamerikas fixering vid sitt förflutna och de tolv avgörande framtidsfrågorna. Examensarbetet inleds med en analys av källtexte

There is no doubt that the the Web constitutes an important channel and platform for public discourse and cultural exchange, and that our times will be remembered by accessing the archives of the Web. This is also to say, that perception of the web – present and past – is shaped and governed by the media we and our machines perceive it with. So with what media do we archive it? Recording media is

To sustain attention rather than getting caught by distractions is of utter importance for our working memory. The present study compared two techniques, transcranial direct current stimulation (tDCS) and white noise, as an attempt to enhance the attention of the test subjects. Attention was tested with a go/no-go test and working memory with an n-back test. The findings showed that the test subje

The concept of authenticity is hard to define and may vary in time, place, and between different cultures and societies. We have aimed to explore the emotional experience of authenticity, the fascination for the real things from the past. In this thesis we have approached the subject in a museum context, specifically in historical exhibitions. The emphasis is on how museum staff argues the use of

As Muslim communities have become more permanently established in Western European societies, debates around the public practice of Islam in these societies have become more prevalent, while the “global war on terror” rhetoric has aided the construction of Muslim minorities into “Others” along lines of religious and cultural differences. Based on theories of minority participation in the public sp

When a fire starts in a building a great threat against personal safety arises and this is especially true for the cases where people are unaccustomed to their environments. To diminish this threat it’s of great importance that adequate time for evacuation is available. In this paper students at the Fire Protection Engineering program examine the system that is currently in place to ensure the sa

Title: The professional status of the communicator – A qualitative case study on how access to the dominant coalition is experienced by the communicator in the public sector. Purpose: The study aims to understand how professional status is experienced by the communicator in the public sector. Our intention with this study is to contribute to the field of strategic communication with increased kno