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Uppsatsen kommer undersöka om de svenska bestämmelserna för vinstmarginalbeskattning av resebyråer är förenligt med bestämmelserna i mervärdesskattedirektivet. Detta görs då det framkommit att bestämmelserna tolkas olika i Europeiska unionens medlemsstater och föranlett flera mål om fördragsbrott. Detta görs genom att gå igenom nyckelbegreppen resande, resor och beskattningsunderlag. Uppsatsen gårThis essay will examine whether the Swedish provisions of the margin scheme for travel agents are compatible with the VAT directive. The survey is done due to the fact that the provisions has interpreteded different within the European Union member states and caused a series of infringement actions. This will be done by presenting the key terms traveller, journey and the taxable amount. The essay

How financial markets act on various events are important information for those who invest. It is therefore vital to know how efficient the market is. The main focus in this study is therefore to examine the effectiveness of the two industries on the Stockholm Stock Exchange. Based on analysis of the impact that occurs on the day of the announcement of the interest rate change to determine whether

Medvetande och inkluderande hållbarhetsarbete – Vem deltar och engageras? En människas uppfattning av världen påverkar hur den personen agerar och blir bemött. Detta antagande kanske inte är världsomvälvande men ofta är det faktiskt inte något som alla tänker på när man exempelvis fattar stora och små beslut. Vilken väg ska jag gå hemåt? Vilken väg ska vi gå för att samhället ska bli hållbart? NärClimate and sustainability work in the Church of Sweden are investigated through an intersectional ecofeminist framework, focusing on the Bishops’ letter about the climate, and in the diocese of Lund and a parish in Malmö, southern Sweden. The structure of the study is taking the form of a qualitative case study applying the evaluation step of policy analysis. The study finds that even if the aim

Denna uppsats behandlar frågan om huruvida aktiebolagslagen är anpassad till de snabbväxande s k Gasellföretagen, framförallt utifrån lagens minimikrav och flexibilitet. Syftet med uppsatsen är att genom en empirisk studie dra slutsatser kring huruvida besluten i dessa företag fattas av rätt bolagsorgan och på rätt sätt samt om de dokumenteras korrekt. Inledningsvis behandlas definitionen av GasThis thesis deals with the question of whether the Swedish Companies Act is adapted to the fast-growing so-called Gazelles, above all from the minimum legal requirements and the flexibility of the law. The purpose of this thesis is to through an empirical study draw conclusions about whether the decisions of these companies are made by the right corporate bodies and in the right way, and if they

Debates of where and how religion should function within secular societies have intensified during the last decade as a result of immigration and a renewed visibility of religious markers and practices. Although religious freedom is a human right, there have been many incidents of perceived friction between religious and secular values. This case study aims to provide further knowledge of religion

Äganderätten vilar på ensamrätten att förfoga över sitt verk. Upphovsrätten ska skydda rättighetshavare och beivra intrång. Upphovsrättsintrång är ett angivelsebrott, vilket innebär att behörig rättighetshavare som huvudregel måste ange brottet till åtal. Denna uppsats behandlar intrång i upphovsrätten utifrån ett straffrättsligt perspektiv. Som titeln antyder fokuseras främst på upphovsmannen somOwnership rests on the exclusive rights to dispose of one’s own work. Copyright law intends to protect right holders, and to prosecute cases of infringement. Copyright infringement is an indication crime, meaning the right holder must define the crime to be prosecuted. This thesis addresses copyright infringement from a criminal perspective. As the title suggest, the thesis focuses on the copyrigh

Sweden’s military involvement in Afghanistan has entailed the deployed soldiers’ exposure to high levels of stress and combat. As shown by a large number of studies, such experiences are associated with mental health problems. Resilience is an internationally recognized concept in striving to enhance military personnel’s well-being and in alleviating combat-related stress reactions, yet thus far,

Acknowledged from the existing literature regarding Daesh’s propaganda, the focus has mostly been on their propaganda on social media, such as Facebook and Twitter. However, I argue that a gap regarding Daesh’s propaganda is the lack of studies on Daesh’s online-magazine Dabiq and this thesis aim to fill this gap. I argue that Daesh’s way of arguing and framing their arguments are the key to under

Denna uppsats handlar om patentboxen om hur den utformats mot bakgrund av den kritik den fått, vilket resulterat i en ny modifierad metod, den s.k. Nexus approach. Sverige har inte tidigare anammat detta system och fått kritik för detta eftersom vissa anser att Sveriges konkurrenskraft gentemot Europa kan komma att minska. Man menar vidare att Sverige borde tillämpa denna metod nu när reglerna harThis essay concerns the patentbox, how it was formed, and how the new design thanks to the criticism it had created a new modified method, the s.c. Nexus approach. Sweden has not previously embraced this system and has been criticized for this as som believe that Swede´s competitiveness against Europe may decline. Due to the fact that the rules have become stricter, it has been suggested that Sw

The French semantic Roland Barthes belives that within our language there exists myths. These myths, being highly suggestiv, creates an alternative lingustic property beyond words actual meaning. However, Barthes belived that myths are hard to apply to political science, and further more, claimng that myths doesnt manifest itself within the socialist ideology. By using Arthur Koestlers masterwork

This study explores Baugruppen co-housing communities in Berlin. In comparison to the general focus on economic and environmental development objectives, socially sustainable goals remain unclear. This thesis focusses on how co-housing residents initiate and fulfil their co-housing goals. It also considers how urban co-housing as a regeneration project aimed to strengthen social cohesion relates t

A large number of literatures and practitioners have investigated the relationship between social associations and the aggregate economic performance. Most of the studies have confirm the positive effect of social associations on economic performance in the democratic world. However, even though the social organization in China has been in rapid development, similar studies concerning China remain

När den första fungerande lasern demonstrerades beskrevs den som "en lösning som letar efter ett problem". Lasrar har sedan dess blivit omåttligt populär inom många områden. Bland annat används lasrar i hemmet i CD-läsare och skrivare, för laserskärning inom industrin, för att mäta luftföroreningar, och för att noggrant mäta avstånd. I detta projekt har en mycket liten typ av laser, kallQuantum cascade lasers (QCLs) are periodic semiconductor heterostructures, capable of producing laser gain. They have become an important source of coherent radiation in the mid infrared, and THz frequency regions. QCLs are non-linear electric devices, and often have bias regions of negative differential resistivity (NDR). These regions are inherently unstable, and electric field domains (EFDs) fo

Cities affected by the impacts of climate change have to find new ways to adapt to the variability in weather patterns, such as heavy rainfalls and storms. The coastal city Malmö, a former industrial city, aims to be carbon neutral by 2020 and provided by 100 percent renewable energies in 2030. However, Malmö is facing many environmental and socio-economic challenges. One of these challenges is to

Denna uppsatsen undersöker, genom en kvalitativ fallstudie, tidningsartiklar under perioden 12 oktober till 7 november, 2016, som berör rapporteringen kring clownhysterin. Detta för att undersöka hur rapporteringen kring clowner har konstruerats som vandringssägner. Uppsatsen grundar sig i den mängd larm till polisen angående hotfulla clowner som det rapporterades om i tidningarna. Artiklarna anal

My intention in this thesis is to analyze the Second Vatican Council’s understanding of divine revelation christologically. Within the frame of this analysis, I further wish to examine the hypothesis that the post-conciliar concept of revelation holds a constructive potential applicable within Swedish theological discourse. As a result of this, the following main question, enabling a christologica

Populärvetenskaplig sammanfattning Teorier angående universums upprinnelse har upptagit mänskligheten i hela vår historia. Till exempel skapades världen i mötet mellan kylan från Nifelheim och värmen från Muspelheim I den nordiske mytologin, medans världen I de Abrahamiska religioner skapades av Gud under en vecka. Inom Fysiken försöker tusentals forskare att besvara ackurat den samma frågan angåeAbstract The ESSSB (European Spallation Source Neutrino Super beam) is a proposed long baseline neutrino oscillation experiment, intended to use the same proton accelerator as the European Spallation Source. With the pro- posed modications to the accelerator both ESSSB and the ESS would achieve a beam power of 5 MW. This power, in conjunction with the dis- covery of a large value of the mixing ang