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Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. As of now, even services carried out within the same legal entity may trigger non-recov

I takt med att coronapandemin blev mer påtaglig tvingades vårt samhälle till drastiska förändringar. När vi blev uppmanade att isolera oss ställde vi större krav på bostaden. Den skulle vara mer än bara ett ställe att bo på. Aktiviteter som vi tidigare utförde på andra platser, såsom arbete och träning, flyttade in i bostaden, och därmed blev hemmet en plats där vi spenderade både arbete och fritiAs the corona pandemic became increasingly manifest, our society was forced to make drastic changes. When we were told to quarantine, our place of residence had to provide for all the needs that could no longer be taken care of elsewhere, such as our work and workout routines. We looked to our home to fulfill these needs and thus our home became a place for both work and leisure. Our vision of wha

From 1970 to 2018 Peru has transitioned between periods of high and low frequency of shrinking. This thesis performs a qualitative analysis on quantitative trends and determines that the improvement of social capabilities was determinant to develop resilience to economic shrinking. Moreover, it finds that the most critical capability for breaking the shrinking cycle was the social stability capabi

RTK GNSS is a way of deciding the position of a GNSS receiver with high precision. It should theoretically be possible to determine the position with the precision of a couple of centimeters. Traditionally the RTK GNSS system consists of a base station and a rover. The base station knows its position and compares that to the information it gets from the satellites in order to calculate the error.

Den Internationella brottmålsdomstolens mål är att eliminera straffrihet. Vad domstolen däremot har åstadkommit är långt ifrån vad den eftersträvar. Detta arbete identifierar centrala aspekter av Romstadgans bristande efterlevnad. Ett av arbetets avgränsningar är att endast behandla Romstadgans statsparter. Uppsatsen behandlar Kenya situationen och presenterar försvarsstrategier där de misstänkta

Half a decade after the signing of the peace agreement between the Government of Colombia and the FARC-EP, the country continues to suffer from persisting violence and the need to address environmental destruction is more evident than ever. This research builds on a post-development critique of current peace efforts and responds to the call for including local perspectives in knowledge creation an

Soil as a fundamental, conditionally renewable natural resource is increasingly under threat from unsustainable farming practices in a changing environment. In Hungary, expansive areas of land are susceptible to soil degradation, while only a small percentage of farmers currently applies soil conservation practices (SCPs). Degraded soils have an impact on food production, climate adaptation, clima

Purpose – The purpose of this paper is to study what influences consumers’ intention to buy sustainable food products in Germany by applying an extended model of the theory of planned behavior (TPB). Methodology – A questionnaire was developed based on previous research and the answers from a focus group. Data from 218 respondents were collected through convenient sampling by sharing the survey on

The sharing economy emerged in the last decade as an innovative business model in response to economic fallout, societal distress, and surging awareness over the devastating effects of the climate crisis. It pledges to repudiate mass consumption in favour of a democratization of access to common resources. This thesis seeks to dissect how the Japanese government has employed the sharing economy––a

To relate expertise and spread information about Robotic Process Automation (RPA) in the Swedish public sector three regions were examined: Region Skåne, Region Stockholm and Västra Götalandsregionen. A framework for information gathering and structuring was established from an initial literature study. Data and documents from the regions were gathered through twenty interviews with eighteen stake

There is a consensus in circles of academia and policy that the term ‘local’ is used to differentiate food systems that are not of a global or national scale. While many have looked to define local in specific regional settings and contexts, little has been done to understand the different discourses of local in different sectors of the food & beverage (F&B) industry. This thesis investiga

I takt med den tekniska utvecklingen i samhället har forensisk bevisning, eller kriminalteknisk bevisning som det också kallas, fått en allt större betydelse inom rättsväsendet. Med forensisk bevisning avses bevis som upptäckts och värderats med hjälp av en naturvetenskaplig och/eller teknisk metod (även kallat forensisk metod). Det handlar vanligtvis om någon typ av fysiskt spår (DNA, skoavtryck,The technical development in society has made forensic evidence to become increasingly important in the judiciary. Forensic evidence refers to evidence that has been discovered and evaluated using a scientific and/or technical method (also called as a forensic method). It is usually about some type of physical trace (DNA, shoe prints, fibers, bullets from firearms, etc.) that has been left at a cr

De kommunala bostadsaktiebolagen, tillsammans med vissa stiftelser, är vad som utgör Sveriges allmännytta och är ett av kommunernas viktigaste verktyg för att främja bostadsmarknaden. Allmännyttan regleras av lagen (SFS 2010:879) om allmännyttiga kommunala bostadsaktiebolag, förkortad Allbolagen. Bolagen ska i allmännyttigt syfte främja bostadsförsörjningen i kommunen genom att erbjuda goda hyresbReal estate companies owned by Swedish municipalities, together with certain foundations, constitute what we call Allmännyttan. Allmännyttan is one of our municipalities’ most important tools for promoting public housing and is regulated by the law, abbreviated Allbolagen (SFS 2010:879). For purposes of public benefits, the municipal real estate companies are obliged to promote housing supply in t

Slums are not sustainable, not healthy nor worthy places to live. But forcing the poor people out of the cities is equally unsustainable. In cities all over the world - in slums, favelas and shanty towns – the poor has started solving their housing problems in self built neighborhoods. In Mumbai, Dharavi is one of the oldest parts of the city, yet on of the most well-known and notorious slums in t

This thesis explores contradictions, inadequacies, and competing formulations within Giovanni Arrighi’s theory of systemic cycles of accumulation (SCAs) as a Kuhnian scientific paradigm. This has been carried out through a comparative study on how the theory has been applied by scholars on the issue of the prospective hegemonic rise of China in the contemporary setting. The study finds that there

Det är en obehaglig realitet att i Sverige döms oskyldiga personer för brott de inte har begått. Statistiskt sett händer det sannolikt mycket sällan men över en tillräcklig lång tidsrymd är det oundvikligt. Detta trots den lagstadgade oskyldighetspresumtionen som ger den som är misstänkt för ett brott rättigheten att betraktas som oskyldig till dess att motsatsen har bevisats. Högsta domstolen hIt is an uncomfortable reality that in Sweden innocent individuals are sentenced for crimes they have not committed. Statistically, it happens most likely very seldom but, given a sufficient length of time, it is unavoidable. The Swedish Supreme Court has in NJA 1980 p. 725 expressed the evidentiary requirements for convictions in criminal cases. The guilt of the accused must be beyond reasonable

Objectives: Romania joined to European Union (EU) in 2007. Consequently, the number of EU citizens of Roma descent increased in Sweden as the movement of freedom was granted. This study attempts to understand the conceptualisation and reason for underreporting hate crimes in Malmö, Sweden. Methods: Qualitative data collection methods of semi-structured interview and participant observation were e

The survival of our planet is in crisis, and it is affecting society at large. People recognise companies have significantly contributed to the problem, and stakeholders expect and demand businesses to do better. Nowadays, there are strong arguments in sustainability for engaging with as many employees as possible to find novel and innovative solutions more quickly. This study investigated how a p