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Det direkta och omedelbara koppling testet, även det indirekta koppling testet i moms av EU ingår inte i momsdirektivet. Medlemsstaterna använder sig av avdragsrätten på olika sätt, vilket förvärrar problemet. Av denna anledning görs i denna avhandling sex punkter för att identifiera det direkta testets skyldigheter. Dessutom smälter de tre principerna om rättssäkerhet, ekonomisk verklighet och skThe direct and immediate link test, which is a fundamental requirement for the right of deduction to exist, is not mentioned at all in the EU VAT Directive. Additionally, Member State transposition is not a harmonised process. This leads to divergences in how different EU Member States grant the right of deduction. As a solution to this, the Court of Justice of the European Union allows Member Sta

Sports have been shown to influence and shape humans in many ways. However, how sports background influences decision-making in early stage entrepreneurial ventures has not been examined closely. Hence, this thesis addressed this gap and explored how sports backgrounds influence decision-making in early-stage ventures. More specifically, it delved into how experience as an elite team sports athlet

Previous literature suggests that the republic of Turkey is transforming from a democracy to an authoritarian country under Adalet ve Kalkınma Partisi’s rule. The Turkish government has introduced and implemented a series of events that organizes around the supreme power of the President - one major being the withdrawal from the Istanbul convention. The transformation affects the feminist movement

Detta fördjupningsarbete kommer att undersöka hur Europeisk konkurrensrätt ska verkställas i relation till så kallade ’pay-for-delay’-avtal, vilka är avtal där värdeöverföringen sker från patentinnehavaren till den som begår patentintrång: tvärtemot hur en typisk förlikningsprocess ser ut. Dessa avtal har under det senaste decenniet, framförallt i läkemedelsindustrin, varit under granskning av den

Strategic alignment has been a top concern for executives for the past two decades. The study aims to investigate how the social dimension of strategic alignment is perceived between an IT department and business department. The study consist of three phases, where the first phase includes two semi-structured interviews to define the problem area at the company in focus. By linking the answers giv

In the face of climate change, a fast global switch from fossil fuels to renewable energy is imperative. In the Netherlands however, prospects for such a switch are bleak. With 6% renewables its progress is lagging, and vested interests hold back change. The transition is failing. This thesis provides an alternative, by identifying a new solution to the sluggish transition, a new agent that could

The financial crisis of 2007 and the subsequent global recession have caused stakeholders, governments and the public to criticise the amorality of the financial sector. For banks, being in the center of critique, corporate social responsibility (CSR) is argued as a promising concept to regain legitimacy. Despite broad engagements highlighting responsibility, distrust towards banks still remains h

Drawing on a spatial analytical framework this research study the development of rape against women in Sweden. It aims to explore the spatio-temporal pattern of rape against women in Sweden at the regional and municipal levels. Based on these spatio-temporal traits, this research examines if socio-economic and demographic factors hypothesized by existing studies can be used to explain the prevalen

This thesis conducts a study in conceptual history into the meaning of sovereignty within the Holy Roman Empire, a European political institution of states that lasted from 962 to 1806 AD. Three classical theorists in sovereignty, namely Jean Bodin, Thomas Hobbes, and Samuel von Pufendorf comprehend the main philosophical corps of the thesis, which will be operationalised by studying three constit

Cash transfer programs have been shown to be a successful tool in reducing poverty by multinational impact analysis. However, if they are able to affect gender dynamics remains a debated topic. Critics claim that the programs may reinforce traditional gender roles whilst others mean that increasing women’s income with a cash transfer is empowering. This study investigates the Child Support Grant i

Most of the ecotoxicological research conducted in the Arctic until today has focused on long range transport of pollutants, while fewer studies on local pollution have been published. The aim of this study was hence to investigate if local pollution of organophosphorus flame retardants (OPFRs), polybrominated diphenyl ethers (PBDEs) and perfluorinated alkylated substances (PFAS) occurs outside tw

The geochronology of felsic metavolcanic rocks hosting the Bastnäs-type rare earth element (REE) mineralization in the Riddarhyttan area in the Bergslagen region, Sweden, was investigated using Laser Ablation Inductively Coupled Plasma Mass Spectrometry (LA-ICP-MS) U-Th-Pb on zircon and monazite. U-Pb data from four host rock samples yield dates of 1899 ± 4 Ma (MSWD=2.2), 1910 ± 5 Ma (MSWD=3.2), 1

Reception of asylum-seeking minors has recently gained a lot of attention in the EU, due to the dramatic increase of minors fleeing war and conflicts. Since no EU regulation exists regarding how the reception of minors should be conducted, it is up to the member states to legislate domestically on the matter. In 2014, the Swedish parliament approved an amendment to the law on reception of asylum s

Adapting to climate change impacts is crucial as changes due to climate change are already locked in and will occur independently of reductions of greenhouse gas emissions. Recent studies in climate change adaptation literature have cited that social learning is beneficial for increasing adaptive capacity. The capacity for social learning is governed by the degree of flexibility of the institution

This paper investigates the barriers that immigrant woman entrepreneurs (IWEs) face in starting their firms, and the strategies they use to overcome them. The study interviewed seven IWEs in Skåne, Sweden to gain a deeper understanding of their experiences. The study uses a theoretical framework that focuses on gender, family, culture, social and human capital and the institutional barriers as the

For over a decade the healthcare industry has attempted to mimic the non-medical industry with the use of incident reporting as one of many tools used to increase patient safety. But often healthcare workers are trained to perfect individual performance and the incident reporting descriptions are frequently weighted with character flaws (Leape, 1997). Human error is viewed as a personal failure in

Watersheds are patchy landscapes, hard to understand and deal with. Previous scholarship investigated various institutional arrangements to tackle classical problems related to the overuse, misuse and mismanagement of water resources. While studies eloquently identified conditions under which individuals cooperate and avoid a “tragedy of the commons” scenario, they hardly scrutinized the role of p

Effectuation represents entrepreneurial way of thinking and it is commonly applied to new ventures. Causation, as the inverse logic to effectuation, represents traditional way of thinking, and it is commonly used among large existing organizations. Recent research on effectuation shows that causation and effectuation are two relative logics, and effectuation can be extended to the existing organiz