The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. Due to the heterogenous nature of the transactions taking place within the realm of EU VAT, the concept is hard

På uppdrag av regeringen får kollektivtrafik det svenska samhället att snurra. Varje år genomförs över en och en halv miljard resor med kollektivtrafiken i Sverige. Det är dock långt ifrån alla resenärer som är nöjda och det finns stor förbättringspotential när det kommer till att bedriva kollektivtrafiken mer effektivt. Denna kvalitativa studie undersöker vilka förutsättningar Sveriges fyra störs

A short-term positive abnormal return occurs in conjunction with announcement of split. This indicates that companies disseminate vital information by announcing a split. The market interprets the signals as positive. Consequently, in accordance with previous research, we find some support for the signaling effect. However, the abnormal return decreases a few days after the announcement.

This Bachelor’s thesis examines the ever-changing educational role of the museum in our society. With a specific focus on the ethnographic museum, especially the Danish National museum’s ethnographic collection, I will try to illustrate the constant discussions on the topic of how one in the best way can represent or create exhibitions in the present day. Today people have an image of museum curat

The use of bicycles in a mid-sized city – benefits and obstacles identified using a questionnaire and GIS The need for alternative means of transport is highlighted by many studies. This need can be satisfied by prioritizing the use of bicycles over the use of mechanical vehicles in daily mobility needs in a city. Here we show an investigation of ways of improving this prioritization in a middle-

This study investigates The National Gallery of Denmark (SMK) and how its’ own pronounced aim to be open accessible “to everyone” is functioning in their everyday praxis. Through a walking phenomenological reportage-analysis (inspired by Michel De Certeau) in the exhibition room of the museums’ latest special exhibiton “Goldenage – World Class Art Between Two Catastrophes”, it is discovered how th

Since first being isolated in 2004, Graphene has been researched heavily because of its unique properties. Recently, interest has grown in graphene/semiconductor heterostructures. In this work, the transfer of graphene through the use of cellulose acetate butyrate (CAB) polymer is studied. CAB assisted transfer of graphene to indium arsenide (InAs) (111)B and undoped gallium arsenide (GaAs) (110)

Uppsatsen undersöker filmen “Fifty Shades Freed” utifrån Judith Butlers performativitetsbegrepp. Butler menar att genus och biologiskt kön inte kan separeras och hur vi ser på genus påverkar förväntningarna på det biologiska könet. Dessa normer fastställs genom att individer för ett visst genus agerar enligt vissa normer - vilket fastställer normerna för genuset. Vi vill undersöka vilka normer som

Research Questions: In organizations which do not typically support telecommuting, how do employees experience social interactions while working remotely during a global pandemic? As organizations are forced to work remotely during a global pandemic, how did the experience influence the mentality around remote working? Methodology: The research is an interpretive and qualitative study. We conduc

Hejarsondering är en geoteknisk undersökningsmetod som har använts inom svensk geoteknik sedan 1940-talet. På senare tid halkar dock metoden efter i sin utveckling och lever därför inte upp till de moderna förväntningarna på användbarhet och effektivitet. En modernisering av metoden ses därför som nödvändig och möjligheten att göra detta och eventuella förslag undersöks. Arbetet är utfört på avdelSwedish ram sounding is a geotechnical investigation method that has been in use in Sweden since the 1940s. In later times the method has not been able to fulfill demands in utility and effectiveness, due to lack of development, and a modernisation is seen as necessary. This investigation seeks to investigate the possibility of a modernisation of the method, as well as to discuss different solutio

This thesis seeks to explore the potential of extracting amusement from the utilitarian, and propose a design that aims to connect a vast industrial site with its immediate surroundings and the city. By investigating the design of a battery recycling plant that is to be built in Skellefteå, the thesis draws upon an actual situation to address a real world problem. 8 9 As there is no design yet fo

Reindeer husbandry has long been a central element of the traditional livelihood and culture of indigenous Sami people in northern Sweden. However, it faces several challenges from competing land uses, primarily forestry. Different forest conditions are desired by forestry and reindeer husbandry to accommodate each sectors’ distinct interests, promoting high timber and pulp production or improved

The research in this paper aims to describe how learners in higher education use collaboration software when working on completing group work in an E- learning setting. Prior academic literature regarding concepts of E-Learning, collaboration software and collaboration activities are presented to be able to collect and analyse relevant data from learners about their use of collaboration software.

Vid användandet av Business Intelligence (BI) kan organisationer förbättra beslutsfattandet genom att ta tillvara på, förstå och utnyttja den data som organisationen besitter. Self-Service Business Intelligence har vuxit fram som en ny inriktning inom BI och syftar till att tillgängliggöra BI-verktyg till fler användare inom en organisation. Syftet med studien är att undersöka användarkompetenser

The widespread consequences of climate change are becoming more and more evident around the world and are raising crucial awareness to world leaders that a sustainable transition is direly needed to mitigate against disastrous climatic events. In Australia, in early 2020, these events took the form of some of the most devastating and largest forest fires the country has ever seen. This devastation

Alzheimer’s Disease (AD), a neurodegenerative disease, defined by abnormal accumulation of proteins, both extracellularly (senile plaques, consisting of amyloid-beta(Aβ) accumulation) and intracellularly (neurofibrillary tangles, formed by Tau protein). Several studies demonstrate that the immune cells play a central role in the pathogenesis of AD, but it is not known if immune cells from the peri

The winter of 2020 was dominated by Canadian and international news coverage about a group of indigenous land defenders in Northern British Columbia, Canada. At the centre of the media frenzy was a pipeline conflict involving an indigenous community, namely, the Wet’suwet’en Nation, and Canada’s largest private sector investment ever which is set to cross directly through Wet’suwet’en territory. T

Vid den nordöstra kusten av den karibiska ön Grenada ligger en övergiven flygplats. Denna extraordinära miljö ligger i en dal mellan tropiska berg täckta av frodig regnskog. Landningsbanan är en 1,5 kilometer lång historisk startbana som möter Atlantens livfulla vatten. Grenada har redan drabbats av orkaner och andra tropiska stormar. Utvecklingen av klimatförändringar skapar oftare och mer intenOn the north east coast of the Caribbean island Grenada, there´s an abandoned airport. This extraordinary environment is located in a valley between tropical mountains covered by lush rain forest. The landing stripe is a 1,5-kilometer-long runway of history, facing the rough Atlantic Ocean. Grenada has already suffered badly from hurricanes and tropical storms. While climate changes are evolving

Globaliseringens påverkan på marknaden leder till att fler och fler företag har ett behov av att använda sig av tillfällig- arbetskraft. Med tillfälligarbetskraft kan de snabbare an- passa sig efter variationen i marknadens efterfråga. Det skapar en flexibilitet och en lägre kostnadsstruktur. För att undvika kostnaden och tiden som rekrytering tar så använ- der sig många företag av bemanningsföret