This thesis explores the Value Added Tax (VAT) treatment of vouchers within the framework of the EU’s Voucher Directive, with a particular focus on its application to discount vouchers, city cards, and VAT special schemes. The Voucher Directive has been implemented to harmonize and clarify the VAT treatment of vouchers across Member States including distinctions between single-purpose and mult

The concept of ‘eco-anxiety’ has increasingly gained traction both in media and academia, with climate activists hypothesised as prone to experiencing it. However, humour has for long been a crucial aspect of social movements, and it holds strong potential in adaptively coping with stressors. Therefore, this thesis aims to describe climate activists’ emotional experiences characterised as eco-anxi

The increasing frequency of facade fires, often exacerbated by combustible cladding systems, has emphasized the need for passive fire protection strategies. Among these, horizontal projections—such as balconies, canopies, and deflectors—have emerged as potential fire safety elements. This thesis investigates the influence of horizontal projections on thermal exposure and lateral flame spread acros

Den svenska partipolitiken kännetecknades länge av en tydlig klassdiskurs, och ansågs vara undantaget för nedgången i den klassbaserade röstningen. Under de senaste decennierna har däremot även Sverige genomgått förändringar i den klassbaserade röstningen där arbetarklassens väljare alltmer förflyttats från socialdemokratin till högernationalistiska partier. Följande undersökning avser därför att

A fluid and undefined existence that tears in all directions, a total chaos swirling like a storm that diminishes the recognisable, creating confusion and disorientation. The question is whether to shape something in the outer, or whether something in the outer should be allowed to shape the inner: to let oneself be shaped by what is external, or to let what is external shape the internal. The two

We present recent results in the field of total binding energy calculations, Landщ factors, quantum electrodynamics corrections and lifetime that are of interest for ion traps and ion sources. We describe in detail MCDF and RMBPT calculation of ionic binding energies, which are needed for the determination of atomic masses from highly charged ion measurements. We also show new results concerning L

Diplomonads are anaerobic, flagellated protists, being part of the Metamonada group of Eukaryotes. Diplomonads either live as endobionts (parasites and commensals) of animals or free-living in low-oxygen environments. Genomic information is available for parasitic diplomonads like Giardia intestinalis and Spironucleus salmonicida, while little is known about the genomic arrangements of free-living

Climate change and the resulting warming caused by human activities, such as releasing greenhouse gases (GHG), notably carbon dioxide (CO2), are paramount concerns in the contemporary era. Therefore, it is essential to understand spatial and temporal variations of atmospheric carbon dioxide concentration (XCO2) on national and international scales and the role of controlling variables. This resear

The paper deals with the effects that robot adoption in a country may generate in other trade-related countries. We concentrate on the Top 5 European economies as robot adopters over the period from 1995 to 2018 (Italy, Germany, France, Spain, UK) by testing whether robot adoption affects employment dynamics also beyond borders. To reach this goal we develop a composite indicator that captures bot

Induced pluripotent stem cells (iPSCs) have significant potential for disease modeling and cell therapies. However, their wide-spread application has faced challenges, including batch-to-batch variabilities, and notable distinctions when compared to embryonic stem cells (ESCs). Some of these disparities can stem from using undefined culture conditions and the reprogramming procedure, however, the

The genetic contributions to early onset heart failure (HF) are incompletely understood. Genetic testing in advanced HF patients undergoing heart transplantation (HTx) may yield clinical benefits, but data is limited. We performed deep-coverage whole genome sequencing (WGS) in 102 Swedish HTx recipients. Gene lists were compiled through a systematic literature review. Variants were prioritized for

Ungdomsreduktionen i 29 kap. 7 § brottsbalken som innebär straffnedsättning för unga lagöverträdare vid straffmätning har under de senaste åren varit under omfattande förändring i straffskärpande riktning. Utvecklingen bryter mot en tradition av mildare straff för unga. Unga har länge särbehandlats straffrättsligt men detta har i större omfattning börjat ifrågasättas, då särbehandlingen kan anses The reduced sentence for juveniles in Chapter 29, Section 7 of the Swedish Penal Code, which entails a reduced sentence for young offenders at the meting out of punishment has in recent years undergone significant changes in a more severe direction. The development marks a departure with a tradition of more lenient punishment for young offenders. Juveniles have long been treated differently in cri

Att bära ett kristet kors runt halsen, en muslimsk huvudduk eller judisk kippa på huvudet är exempel på religiösa manifestationer som arbetsgivaren kan förbjuda genom att införa en neutralitetspolicy, och detta har varit återkommande anledning till debatt i Sverige under de senaste åren. Frågan om neutralitetspolicyer, och arbetsgivarpolicyer i stort, har satt svenska arbetsgivare i en svår situatTo wear a Christian cross around the neck, an Islamic headscarf or a Jewish kippah on the head are examples of religious manifestations which an employer may prohibit through a neutrality policy, and this has been a recurring cause for debate in Sweden in recent years. The question of neutrality policies, and employer policies in general, has put Swedish employers in a difficult situation due to t

Brottet hedersförtryck infördes i brottsbalken 2022. Enligt 4 kap. 4 e § BrB döms den som begår brottsliga gärningar enligt 3 eller 4 kap., 5 kap. 1 eller 2 §, 6 eller 12 kap. BrB eller enligt 24 § lagen (1988:688) om kontaktförbud mot en person med motiv att bevara eller återupprätta en persons eller familjs, släkts eller annan liknande grupps heder om var och en av gärningarna utgjort led i en uHonour oppression was introduced into the Swedish penal code in 2022. Anyone who commits criminal acts as defined in Chapters 3 or 4, Chapter 5, Sections 1 or 2, Chapters 6 or 12 of the Penal Code or under Section 24 of the Non-Contact Orders Act (1988:688), against another person with the motive of preserving or reestablishing the honour of a family, a larger group of relations or another similar

In response to the attacks carried out by the Houthi rebels in the Red Sea and the illegal invasion of Ukraine by Russia, the European Union has been using restrictive and coercive measures potentially violating international law. Since the Draft Articles on the Responsibility of International Organisations do not offer any provisions on the use of countermeasures by international organsiations ag

The newly adopted Directive on Corporate Sustainability Due Diligence (CSDDD) necessitates companies operating on the internal market of the Eu-ropean Union to incorporate a risk-management regime to account for their businesses’ effects on, inter alia, human rights. To the backdrop of an increasing fragmentation of laws on the internal market, CSDDD introduces obligations for companies to identif

Uppsatsen undersöker om brottmålsprocessens försonande funktion kan ges ett konkret uttryck inom ramen för gällande rätt, genom att beakta medling som ett billighetsskäl för vuxna lagöverträdare. Traditionellt lyfts sökandet efter den materiella sanningen, tillsammans med rättssäkerhet och brottsbekämpning, fram som kärnan i brottmålsprocessen. Enligt doktrin och SOU 2013:17 har brottmålsprocesseThis thesis examines whether the reconciliatory function of the criminal procedure can be given concrete expression within the framework of current Swedish law, by recognizing mediation as a sentence mitigating factor for adult offenders. Traditionally, the pursuit of material truth, legal certainty and crime prevention are regarded as the core purposes of the criminal procedure. According to leg

Brukaranalyser, eller analyser med syfte att identifiera och framlägga bevis för vem som använt viss enhet eller något som anses anslutet till viss enhet under viss tid, är numera vanligt förekommande i brottmålsprocessen. Alltjämt föreligger dock utrymme för diskussion kring användningen av bevismedlet. Det övergripande syftet med uppsatsen är därav att analysera och problematisera hur brukaranalUser analysis, an analysis carried out with the aim of identifying and providing evidence of who used a particular device, or something considered to be connected to a particular device over a certain period of time, is often presented as evidence in the Swedish criminal procedure. However, there is still room for discussion regarding the usage of such evidence. Therefore, general aim of this thes