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Denna uppsats undersöker om och i så fall hur det nya lagförslaget till 49 kap 5§ SFL, som är avsett att stoppa momskaruseller, kommer att påverka näringsidkare gällande avdragsrätten för ingående moms. SEFI-direktivet är ett juridiskt verktyg för att stoppa momskaruseller. Direktivet kriminaliserar att företag lämnar korrekta uppgifter i ett bedrägligt syfte, och kommer snart att implementeras i This essay investigates whether and, if so, how the new law in 49 § 5 SFL, which is intended to stop VAT carousels, will affect traders regarding the right to deduct VAT. The SEFI Directive is a legal tool to stop VAT carousels. The directive criminalizes companies providing correct information for a fraudulent purpose, and will soon be implemented in Sweden. The Swedish bill contains a text stati

This thesis explores the intersection of intellectual property rights (IPRs) and sustainability, particularly focusing on the repair, reuse, refurbishment, recycling, and upcycling of IP-protected goods. The lack of a defined legal framework specifically addressing the balance between IPRs and sustainable practices in the European Union forms the core of this investigation. The study proposes a fr

This thesis investigates the application of spline regression models to predict the Probability of Default (PD) under varying macroeconomic conditions, exploring whether these models can enhance predictive accuracy over traditional linear models and compare favorably to XGBoost. The study analyses the non-linear dynamics between PD and key macroeconomic indicators within a Swedish small-sized corp

The concept of sustainable investing has gained importance in recent years, considering the growing share of sustainable investments compared to the total volume of global investments. The rise of sustainable investment has not only led to changes on the part of investors, but also to changes of a strategic nature on the part of companies. In this context, Green Mergers and Acquisitions represent

Denna rapport är en brandteknisk riskvärdering av neonatalintensivvårdsavdelningen på Skånes universitetssjukhus i Lund. Syftet med rapporten är att göra en brandteknisk riskvärdering för att undersöka om personsäkerheten på neo-IVA kan säkerställas vid brand på avdelningen. Patienterna på denna avdelning är för tidigt födda barn som inte överlever utan den livsuppehållande utrustning som finns i

Studien ämnade undersöka huruvida det finns någon korrelation mellan social dominansorientering och kreativitet. Efter en teoretisk genomgång av de, för studien, centrala psykologiska konstrukten introduceras de tre hypoteserna och frågeställningen; “Social dominans samvarierar negativt med kreativitet”, “Social dominans samvarierar negativt med psykologisk flexibilitet”, “Social dominans samvarieThe study aimed to investigate whether there exists a correlation between social dominance orientation and creativity. After a theoretical review of the psychological constructs central to the study, the three hypotheses and the scientific question are introduced; “Social dominance orientation co-varies negatively with creativity”, “Social dominance orientation co-varies negatively with psychologi

In times of limited resources, growing cities, and a changing world, weeding out outdated answers to new questions is a cardinal task of architecture. Especially in cities, the space is limited, and space does not equal space. Development in the outer parts with new infrastructure has vastly different consequences than densification on inner-city plots. In the case study city of Berlin, the popula

Determination of the fluid-to-particle heat transfer coefficient hfp is a fundamental problem in food engineering. Solutions to this problem help food technologists and cooks prepare foods with desired characteristics more efficiently in time and energy use. This study aims to determine the hfp-value in simmering and boiling solid foods. Furthermore, it investigates how the culinary terms simmerin

This thesis considers an investigation into the possibilities of creating a reasonably accurate multiscale material model for paperboard, with geometry based on X-ray scans of small paperboard samples. The modeling takes place in the software Multiscale Designer by Altair Engineering Inc. A representative volume element (RVE) is used to capture the X-ray geometry and represent macroscopic mechanic

With the recent development of Internet technology, the e-commerce industry is booming. However, under this rapid development, various inequality issues are hidden. Inspired by Goldin's (2002) study on declining gender significance, this paper focuses on the gender inequalities faced by female employees in the e-commerce industry in China. This paper focuses on one of the representatives of th

This work investigates visualizations of two crises; terrorism and climate change. Focus lies on mediated images concerning Paris 2015, where terrorist attacks had an impact on the following UN climate change conference (COP21). The symbol of the Eiffel Tower was used to portrait both issues and will be studied through a semiotic analysis. Terrorism and climate change are argued to be interlinked,

Purpose: The study aims to investigate the multi-phased customer experience for accommodation through Airbnb and its relation to the concepts of co-creation and expectation. Methodology: Through abductive reasoning, this study uses both qualitative and quantitative method to achieve the stated aim. The interview will be used to develop the explanations for answering the research questions. In add

Newcomers organizational socialization has been emphasized as the most critical period of employment, because of the high number of redundancies among new employees. While striving for an understanding of this socialization process, researcher within the field has identified different tactics that organizations tend to use in order to form newcomers behavior and attitudes. Meanwhile, it has also b

One of the central features of a successful decision support system is the interface. What to provide and how to provide information that later will support the users to make a decision is crucial. With the emergence of mobile business intelligence, the concern about how this technology could increase its user performance in the decision making context and how to deliver these capability to the wo

Sveriges plansystem är omfattande och processerna tar ofta lång tid. För att kunna möta akuta behov av bostäder och främja en effektiv samhällsutveckling behövs vissa ventiler i systemet. Tidsbegränsade bygglov tillåter avsteg från vissa förutsättningar som normalt behöver uppfyllas för permanenta bygglov. Syftet med arbetet är att utreda hur regeln om tidsbegränsade bygglov i 9 kap 33 § PBL tolThere is a big need for new residential areas in Sweden but the process of exploitation and building is time-consuming. Temporary Building Permits allow construction, even though some of the normally required criteria are not fulfilled. An ease in the legislation is useful in order to meet urgent needs and to achieve an efficient land use. The purpose of this thesis is to study how the regulatio

The purpose of this study is to understand and gain insights into the entrepreneurial marketing experiences of female immigrant women in the Helsinki metropolitan area. There is limited literature on immigrant entrepreneurs in Finland and even less regarding female immigrant entrepreneurs, thus it is important to investigate this subject matter. A qualitative research method is adopted, through t

Direct tax harmonisation in the EU is the next and perhaps the last step towards complete economic integration after the creation of Economic and Monetary Union. However, because of political sensitivity of taxation only indirect taxes are harmonised in the EU, while direct tax competition between Member States stays. Countries are still free to introduce various tax incentives in order to attract

Thesis purpose: This thesis will through a case study of a recently rebranded bank “Jyske Bank”, seek to research deeper within the field of service sector rebranding. The internal communication used in connection to the rebranding, will be analyzed in order to investigate what initiatives Jyske Bank’s organizational leaders launched to implement the rebranding and furthermore whether the initiati

Lately mergers and acquisitions made larger power distribution companies. The economic benefits of those are carefully calculated. But what’s much more complicated is to calculate all consequence of mergers. Very few things in business are certain. The precision of science doesn’t apply to business. Universal “laws of nature” do not govern business; no formula “replicates” good management. Decisio