Den svenska mervärdesskattelagen, ML, stadgar att mervärdesskatt ska beta-las vid omsättning av vara. Ett exempel på när sådan omsättning föreligger är enligt 2 kap. 1 § 1 p. då en vara överlåts mot ersättning. Mot bakgrund av att mervärdesskatterätten i hög utsträckning är unionsrättsligt harmoniserad ska ML tolkas i ljuset av mervärdesskattedirektivet. I direktivet används inte be-greppet omsättThe Swedish Value Added Tax Act provides that VAT must be paid whenever there is a turnover of goods. An example of such turnover is, according to Chapter 2, Section 1(1), when goods are transferred against payment. How-ever, given that VAT law is largely harmonized under EU law, the Swedish Value Added Tax Act must be interpreted in the light of the VAT Directive. The concept of turnover is not u

The purpose of the study is to investigate how the secrecy that prevails between municipalities, more precisely between social administrations, can be an obstacle in the case of a family home placement. Four theories have been used in this study to analyze the results: Michael Lipsky's grassroots bureaucracy, Attachment theory by Bowlby, trauma-informed care by Boswell and Batch, and emotions

Aktuell uppsats undersöker de rättsliga utgångspunkterna och bedömningarna av ett ofrivilligt deltagande i våldtäktsfall där målsäganden har en psykisk funktionsnedsättning. Målsäganden som har psykiska funktionsnedsättningar (i uppsatsen: intellektuell- och neuropsykiatriska funktionsnedsättningar) har större svårigheter att uttrycka sig och förstå andra människors kommunikationer, vilket gör This essay examines the legal framework and the legal assessments regarding involuntary sexual acts in rape cases when the plaintiff has a mental disability. People with mental disabilities (here: intellectual- and neuropsychological disabilities) have greater difficulties expressing themselves and understanding other people, which puts them at greater risk of being sexually abused. Both Swedis

Surfactant-templated polymer films prepared from polyethylenimine (PEI), cetyltrimethylammonium bromide (CTAB), and octaethylene glycol monohexadecyl ether (C16E8) were examined and the effect of increasing the percentage of nonionic surfactant in the micelles measured using both surface and bulk-sensitive techniques. It was found that there is a strong interaction between CTAB and C16E8, although

Nanotechnology is the science of making and using very small structures. As the scales of the constructions become smaller, the existing methods of making these structures - lithography, etching and micromoulding - although constantly improving, will reach physical limits. To overcome the limitations and create smaller, designed and ordered structures, a so-called 'bottom-up' approach must be used

Oats is an important cereal used for both food and feed. The topic of this thesis is the annotation of the genome of oat (Avena sativa) cv. Sang, as well as some of the things this genome and its annotation have been used for.The first part of the thesis provides a short background to oat genomic resources, genomic resources in other plant species, and assembly of cereal genomes. Following this, i

Cellulose films of variable thickness are electro-deposited from aqueous alkaline thiourea solution onto polished boron-doped diamond substrates in an anodic process. Films with "net-like" topography are formed and shown to consist of both cellulose-I and cellulose-II components. Properties of these films are investigated. When immersed in aqueous electrolyte solution, ion partitioning into the el

I november 2022 inleddes herrarnas fotbolls-VM i Qatar, en turnering som arrangeras av FIFA. Under förberedelserna inför fotbolls-VM rapporterades det från flera håll om kränkningar av framför allt migrantarbetares mänskliga rättigheter, bland annat i form av långa och varma arbetsdagar, låga och obetalda löner och i värsta fall dödsfall på arbetsplatserna. Syftet med detta arbete har varit att unIn November 2022, the men’s soccer World Cup in Qatar, a tournament organized by FIFA, commenced. During the preparations for the World Cup, there were numerous reports of violations of human rights, in particular regarding the rights of migrant workers. These violations have included reports of long and hot working days, low and unpaid wages and, in worst cases, deaths at the workplace. The aim o

The versatile energy carrier hydrogen has the potential to reach otherwise hard-to-abate sectors and is of importance for the energy transition and the full decarbonisation of the energy systems. In the meantime, the offshore wind power is predicted to increase where large amounts of electricity can be produced. Using offshore wind power as an energy supply for water electrolysis enables a large-s

This thesis examines the use of subject-expectancy effect on enhancing fire threat perception in virtual reality. The study involves a virtual fire scenario design and 33 participants who experience virtual fires of three different scales in the scenario using a head-mounted display as visual and auditory perception and adopting physical movement in real world as their way of locomotion. The exper

Off-specular X-ray reflectivity measurements were carried out to follow the in situ development of surfactant-templated silica thin films at the air-water interface under conditions of controlled relative humidity and temperature, using an enclosed sample cell designed for this purpose. The results suggest a strong dependence of formation time and growth mechanism on ambient conditions. Thin films

With the increased loss of control over the organizational identity (OrI) in social media, research has started to encourage organizations to hand over control of the OrI to the creation and distribution of stakeholders. This has created challenges for the strategic communicator in managing the OrI internally, as the employees adapt to the OrI in the mind of the stakeholder rather than the OrI set

We study the electrochemical roughening of a silicon electrode surface during the hydrogen evolution reaction in a fluoride electrolyte using neutron reflection. We demonstrate that as the roughening process modifies the morphology of the silicon surface we can follow the changes by observing the changes in the shape of the total reflection feature. We assume that the change in the morphology of t

In a future where smart mobility is increasingly common, it is not possible to rely only on the instruments for governance that have been used throughout the ages. Therefore, we need to map and investigate what opportunities exist for governance of smart mobility. The following essay therefore intends to investigate which governance instruments are used in Lund municipality for transport governanc

Sialic acids are prominent on the cell surfaces of mammalian cells and partake in modulating cellular mechanisms. N-acetyl neuraminic acid (Neu5Ac) is one of the most prominent sialic acids on mammalian cells. Bacterial pathogens can acquire Neu5Ac from the environment and display them on their cell surfaces, in a process known as molecular mimicry, thus evading the immune system. Many pathogens a

Digitalisation and its effect on the circular economy have been a major debate. Thus, this study investigates the possible contributions of Digital Business Models (DBMs) toward the Circular Economy (CE) by utilising circular economy core values through its multiple dimensions. Following a qualitative approach, semi-structured interviews were conducted with eight participants in the retail sector.

Background: Organizations implement agile methodologies with the aim to increase their ability to respond quickly and adapt to changing environments. Agile transformations include changes in the organizational structure, processes, and roles. Most agile frameworks and approaches introduce new leadership roles, such as the scrum master and product owner; however, the project manager role is not

Background: The medial parietal cortex is an early site of pathological protein deposition in Alzheimer’s disease (AD). Previous studies have identified different subregions within this area; however, these subregions are often heterogeneous and disregard individual differences or subtle pathological alterations in the underlying functional architecture. To address this limitation, here we measure

This research was done to analyse how different heat treatment processing conditions influence the properties of milk. The focus was on high temperature heat treatment, namely extended shelf life (ESL) and ultra-high temperature (UHT) milk. The milk processing was performed in the range of 124 - 143 ℃ for 1 and 4 seconds. The analyses that were done involved nutritional and technological propertie