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Pluralities and Pines: An Exploration of Immigrant Integration in the Catalonian Forest Sector

As migrations from within and outside of Europe continue to increase steadily, particularly in the Mediterranean region, the integration of immigrant populations is one of the most pressing issues faced by many European countries. Although there is significant research on immigrant integration in urban areas, the settlement and integration of immigrants in rural areas is largely understudied, even

Artificial Intelligence for Sustainability. On theoretical limitations, practical potentials and political discourses

Several governments recently adopted strategies to facilitate the development of artificial intelligence (AI), one of the reasons being the pursuit of sustainability – a claim with little scientific grounding so far. In this thesis, I strived to outline the scope of AI’s potentials by showing i) the limits of its theoretical and practical usefulness and ii) the political barriers to using it for s

The Role of Local and Regional Governance in Fostering the Circular Economy: The Multistakeholder Case of Uusimaa and Päijät-Häme, Finland

This thesis research analyses the role of local and regional governance in fostering the circular economy, using Uusimaa and Päijät-Häme – both being regions in Finland – as study cases. The main inquiry is to understand the role along the seven causal factors that were identified as relevant for this study, which are captured by the notions of i) interpretation and congruence of the circular econ

Non Performed Contracts in European VAT in the Light of the Newest Jurisprudence of the CJEU

The European system of VAT was developed in the 1950s. The majority of transactions involved the supply of goods, and suppliers and consumers used to meet face by face. Nowadays many service providers offer the possibility to the customer, that the consumer pays before the actual service is provided. In many cases the customer does not use the right attributed from the agreement between the partie

Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?

This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model

Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. However, the evolut

"If you want to kill a dog, you start by giving it a bad name."

This paper takes a closer look at civil society-state and global relations in the hybrid regime of Kenya, through Critical Discourse Analysis developed by Norman Fairclough. The paper looks closer at diverse sets of text produced by various actors such as the Kenyan state, Global institutions and local civil society actors. The analysis concludes that the hybrid regime of Kenya has consolidated po

GAAR implementation in the Netherlands: does fraus legis suffice?

This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. The PPT has a focus on the subjective test, whil

Refugees, Othering, and Acculturation in Athens: How Can the “Other” Possibly Integrate?

In the past ten years, Greece has been hit by two “crises”. The first, an economic crisis in 2009, which consisted of a series of bailouts from the European Commission, European Central Bank, and the International Monetary Fund, leading to a trend of anti-Greek sentiment within the EU. The second, the Syrian refugee “crisis”, beginning in the fall of 2015. At the start, Greece was simply a transit

“Jag ska ju inte hålla på med musik” - Musikstudenter och begreppet självmedkänsla

Studien syftar till att undersöka hur musiklärarstudenter talar om sina upplevelser av självmedkänsla och hur deras upplevelse påverkar deras musicerande. Detta undersöks efter att begreppet självmedkänsla introducerats för informanterna (musiklärarstudenterna). Vidare undersöks i studien hur musiklärarstudenter talar kring begreppet i relation till sin kommande lärarroll. Studien bygger på kvalitThe purpose of the study is to examine how music-teacher students talk about their experience of self-compassion and how their experiences affect their playing. This is examined after the term is introduced to the informants (the music-teacher students). The study also examines how music-teacher students talk about the term in relation to their future profession as music teachers. The method used

Normalitet i det goda samhället

The aim of this study was to gain an understanding of how experts and non-experts relate to prenatal diagnosis regarding normality and the idea of what makes a good society. The method chosen for this study was qualitative content analysis. The sample used for the study includes 38 debate articles brought from Swedish daily newspapers. The results show little distinction between experts and non-ex

Long Term Storage in a Surveillance Environment

New legal requirements force organizations to increase their data retention of video surveillance for up to a year. This amount of video data requires very large storage capacities, which will drive up the costs for the end user by a large amount. Surveillance data that is old is very rarely accessed, thus there is no need for a short retrieval time for older data. This thesis investigated differe

A Marriage Market for Economists

For a labor market, such as the one for economists, an employer often faces the diffi- culty of distinguishing attainable from unattainable candidates. Offers, rejections and the recruiting process overall is costly, and participants of the market need to choose who to pursue wisely. EconMatch is a site aiming to provide suggestions on what candidate is the best to pursue for a university, based o

"Tourism Rules Everything Around Me" : A Case Study on Alienation and Tourism in the Alps

Tourism has become one of the largest and fastest growing industries of the global capitalist economy. In the case of Austria, it is responsible for nearly one sixth of the GDP. This development is connected to an incredible economic growth and structural changes in formerly remote mountain villages in the Austrian Alps. In this thesis, the impacts of the mass tourism developments on the local pop

Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system

on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f)

"Så att jag får utveckla mitt speleri och sådant"- En studie om musikaliskt lärande i gymnasiesärskolan

Syftet med denna studie är att belysa hur elever i gymnasiesärskolan ges möjligheter till musikaliskt lärande. Studien grundar sig i bristande erfarenheter kring att undervisa elever med olika funktionsnedsättningar samt en uppfattning om att undervisningen kan tendera att fokusera mer på omvårdnad. Frågeställningar som låg till grund för studien var följande: Hur upplever eleverna sin musikundervThe study aims to enlighten how students in special needs upper secondary school are given the opportunities to develop their musical skills. The background of the study was the aspects of that I had been given a few rare moments to gain experiences in teaching students with disabilities during my studies to become a music teacher. But also that education for students with disabilities may be char

The Transformative Potential of the Right to the City : An Analysis of the Potential Contribution of the Right to the City in Formulating a Human Rights Response to Urban Socio-Economic Inequalities

The demographic patterns in developing countries have significantly changed in the recent few decades due to the impact of urbanization. The urbanization process has created new challenges; and the enormous divide between haves and have nots has become a defining feature of contemporary urban spaces. The advent of neo liberal globalisation and the integration of developing countries in to the glob

Double Taxation Resulting from the ATAD: Is There A Relief?

Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. The thesis focuses on the double taxation caused by the implementation of ATAD and identifying the correct source of law, if possible,