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The purpose of this thesis is to investigate an alternative way of management within physical systems engineering development (PSED), a term which represents all fields of engineering where physical components are involved. More specifically, analysing how agile methodologies can be applicable with the use of technological advancements to overcome the restrictions hindering the increase of efficie
The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. They must however make sure that measures transposed are in line with primary EU law. This essay investigates
According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. These presumptions are analysed in this thesis regarding their actual compliance effort for companies, as well as the implementation of the destination principle. But before, the conditions and
Fotbollen är en av världens absolut största populärkulturella fenomen vad gäller allt från fritidsintresse till en global industri med mängder av stora ekonomiska investeringar. Således finns mer intressanta aspekter av fotbollen än enbart det rent sportsliga utövandet att undersöka inom samhällsvetenskapen. Tidigare studier har genomgående påpekat att fotbollen, sett ur ett klassperspektiv, haft
Gaze behaviour has previously been shown to support memory retrieval. Looking at the encoding location of a to-be-retrieved object leads to higher retrieval performance. How gaze exerts this function is still unknown. One possibility is that gaze fixations upregulate the activity and accessibility of memories associated with a looked-at location. This study uses an adapted retrieval-practice parad
The aim of this thesis is to present a comparability analysis between the tax on certain digital services approved by Spain; article 107 (1) of the Treaty on the Functioning of the European Union and the case law of the CJEU on state aid, to determine whether the application this tax gives competitive advantages to some companies over others.
The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. The approach is implemented in Member States of the European Union. This essay investigates whether the implemen
The purpose of this thesis is to investigate the relationship between customer perceived value (CPV), customer satisfaction (CS), and customer loyalty (CL) in the e-commerce platform industry. The objective is to first derive a theoretical framework about these marketing constructs from academic literature and later test its hypotheses in the e-commerce platform context. This research hypothesizes
Enlargement has become a current subject as attention has been brought to its process and direction. The aim of this thesis is to study the narrative within enlargement in the European Union. The primary material consists of fifteen transcribed speeches, held by Commissioners for Enlargement and Presidents of the European Commission during the period 2001-2020. The study takes into account how the
The cardiovascular branch of autonomic nervous system (ANS) is responsible for the regulation of heart rate, blood pressure, and maintaining homeostasis during physiological stress such as exercise and standing upright. ANS constantly controls the rate and force of heart contractions and the vascular tone with the aim to maintain the sufficient tissue perfusion with oxygenated blood and secure ven
English summary”Class Relations and Historical Economic Inequality: Stockholm in the Seventeenth and Eighteenth Centuries”.Erik BengtssonArbetarhistoria, 2020This article describes and discusses economic inequality in seventeenth and eighteenth century Stockholm. I describe the distribution of wealth, using probate inventories from 1650, 1700 and 1715, and wealth tax data from 1715. The distributi
UNDER 1900-TALET blev Sverige världens jämlikaste land. Inkomstfördelningen var jämn, klassresorna många och det politiska deltagandet stort och relativt jämnt fördelat i befolkningen. Sverige var ett föregångsland som debatterades över hela världen som en förebild eller ett skräckexempel. Men hur kom det sig att just Sverige blev så jämlikt? Akademiker, debattörer och politiker över hela den poli
During the twentieth century, Sweden became known as a country with an unusually egalitarian distribution of income and wealth, an encompassing welfare state, and an exceptionally strong social democracy. It is commonplace among historians and social scientists to consider these equal outcomes of the twentieth century as the logical end result of a much longer historical trajectory of egalitarianiDuring the twentieth century, Sweden became known as a country with an unusually egalitarian distribution of income and wealth, an encompassing welfare state, and an exceptionally strong social democracy. It is commonplace among historians and social scientists to consider these equal outcomes of the twentieth century as the logical end result of a much longer historical trajectory of egalitariani
pTropospheric ozone concentrations are sensitive to natural emissions of precursor compounds. In contrast to existing assumptions, recent evidence indicates that terrestrial vegetation emissions in the pre-industrial era were larger than in the present day. We use a chemical transport model and a radiative transfer model to show that revised inventories of pre-industrial fire and biogenic emission
The dynamics of ecological communities depend partly on species interactions within and among trophic levels. Experimental work has demonstrated the impact of species interactions on the species involved, but it remains unclear whether these effects can also be detected in long-term time series across heterogeneous landscapes. We analyzed a 19-year time series of patch occupancy by the Glanville f
The conflict between Armenia and Azerbaijan over Nagorno-Karabakh has put the Islamic regime of Iran in a difficult position. While the government is trying to be neutral, other regime elements have openly taken sides in the conflict.
