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Funding agency: EU Horizon 2020. Duration: 2018-2021 FASTER is a collaboration between CMES Lund University, CREAF (Barcelona University), INRGREF and associated research centres (IRESA, AVFA) in Tunisia, and companies EFB and Vision. The project is structured into five work packages and amounting to 1 million €, including: coordination; capacity building through training and staff exchanges; liv
Rail transport across national borders is complicated today. European member states do not have the same regulations and structure of the network. The European market is divided into national networks based on different technologies and national regulations, which constitutes an obstacle to a common rail network. In order to improve accessibility in Europe, the European Union has, since the early
Sammanfattning Syftet med mervärdesskatten är att skatten ska belasta försäljningen till konsumenter och på så sätt fungera som en generell konsumtionsskatt. När en beskattningsbar person köper varor och tjänster betalar han mervärdesskatt på varorna och tjänsterna. Denna mervärdesskatt kallas för ingående mervärdesskatt. Det är den ingående mervärdesskatten som är avdragsgill, förutsatt att den bVAT should work as a general consumption tax and the tax burden should fall on the final consumers. A taxable person will have to pay VAT when purchasing goods and services. This VAT is called input tax and it is the input tax that is deductible. The right to deduct is central to the forward shifting of the VAT. When ML and the VAT Directive were created there was a strong desire to ensure that th
About the MFA exam year The second year of the MFA is dedicated to the exam project – both text and the solo exhibition. We recommend that you begin writing your MFA early on, and begin the dialogue with the MFA tutor that has been allocated during the first weeks of the semester. We will go through all aspects of the exam year 5. September 2025 About your MFA – essays: You are to write a master’s
https://www.khm.lu.se/en/sites/khm.lu.se.en/files/2026-01/Informatgion%20about%20the%20MFA%20Exam%20.pdf - 2026-07-13
M al m ö A rt A ca de m y 20 20 – 2 02 1 20 20 – 2 02 1 Verina Gfader Professor of Fine Arts; Programme Director of Master of Fine Arts in Artistic Research Joachim Koester Professor of Fine Arts Sarat Maharaj Professor of Visual Art and Knowledge Systems; Supervisor for the Doctoral Programme Gertrud Sandqvist Professor of Art Theory and the History of Ideas; Supervisor for the Doctoral Progr
https://www.khm.lu.se/en/sites/khm.lu.se.en/files/2021-11/211024_maa_digital_4_LQ.pdf - 2026-07-13
The purpose of my study is to question the model service marketing triangle and propose an alternative ways of looking at service marketing. The study is based on a deep, qualitative research. In the research of the material an abductive approach has been used. The primary information sources are interviews with project workers, which are being analyzed together with the theoretical background in
Enligt gällande internationell beskattningsrätt är ett bolags rörelseresultat endast beskattningsbart i bolagets hemviststat såvida det inte bedriver ett fast driftställe i en annan stat. Om bolaget bedriver ett sådant, får inkomster hänförliga till det fasta driftstället beskattas i den andra staten. Ett fast driftställe är en stadigvarande plats för affärsverksamhet var den fysiska platsen är deUnder current international tax law, profits of an enterprise are only taxable in the domicile of the enterprise unless it operates through a permanent establishment in another state. If the enterprise carries on business as aforesaid, profits attributable to the permanent establishment may be taxed in the other state. A permanent establishment is a fixed place of business where the physical locat
Using the data of 110 completed special-purpose acquisition companies (SPACs) U.S.-listed between the 1st of January 2019 and the 15th of September 2021, this paper will examine the returns of SPACs based on the three phases of their SPACs life cycle in addition to the returns of their two main events; the merger announcement and the merger completion. Phase one is defined as the time period betwe
This paper addresses the urgent need for industrial companies to take action to transition towards sustainable development. More specifically, companies must include practices aimed at reducing social inequalities along the supply chain as well as reducing their corporate footprint actively counteracting climate change, thereby adhering to regulatory environments. In this context, to transition to
The present study investigates whether the mean and the standard deviation of real GDP growth forecasts from the ECB Survey of Professional Forecasters (SPF) can help to explain the cross-sectional variation of expected returns in the German stock market. The expected real GDP growth from the SPF can be interpreted as a proxy for expected business conditions, whereas the cross-sectional dispersion
The adoption of sustainable practices has increasingly become crucial for companies seeking to meet their stakeholders’ expectations. Supply chain management can play a pivotal role in driving sustainability initiatives, offering opportunities for companies to integrate digital technologies and optimize their operations for sustainable stewardship. This study investigates how the integration of di
The relationship between capital structure and firm performance has been a recurring topic of discussion. Within this context, frameworks such as the Modigliani and Miller, Trade-Off, Market Timing, Pecking Order, Agency theories have been widely examined by researchers, offering diverse viewpoints on how capital structure decisions impact corporate performance in distinct industrial, regional and
Extant literature has not explored the establishment of green trust through website design elements which communicate sustainability, within the context of international online fashion firms. This study contributes to this topic by exploring how green trust is generated through sustainability-communicating website design elements. To accomplish this, it examines literature that is previously cross
The dietary supplement (DS) market, along with the topic of health optimization, is continuously growing. Simultaneously the time, money and health investments of consumers are increasing, which makes the motivations of the consumption a relevant topic to investigate. Research has not sufficiently explored the intersection of governmentality, DS, young women and the modern context they live in. Th
In recent years, the number of listed companies has been declining in many countries across the world. This paper provides a selective survey of the literature on the real economic effects of the stock market to assess the potential effects of this decline and determine whether it is likely to continue. The leading economic role of the stock market's primary market, in which firms raise capital by
Purpose: Develop insights in how companies can optimize the Intellectual Capital in the Chinese context Methodology: With an abductive scientific approach and an iterative process, the study has been conducted with a qualitative method. Analysis and synthesis has taken the study from theory and empirical data towards the conclusions. Theoretical perspectives: Theories from the fields of IC, knowle
Title: Identifying with fun and family in the time of changes and downsize. Seminar date: June 1st, 2009 Course: Masters thesis in Business Administration Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Author: Ellert Örn Erlingsson and Elvar Ólafsson Advisor: Sara Louise Muhr Key words: Cultural family metaphor, Resistance, Cynicism, Organizational iden
This thesis examines whether gold is still attractive to be invested as one of the portfolio component after the financial crisis in 2008. Besides, the study suggests the appropriate weight of gold in the portfolio investment during the normal and crisis periods. This paper uses the U.S. stock, bond, and gold data from 1997 until 2013 to investigate optimal weights by constructing the optimal port
Marknadsföring är vanligt förekommande i dagens samhälle och marknadsföringsrätten är central när det gäller att avgöra om marknadsföringen är lagligt utformad. All marknadsföring är ägnad att påverka en eventuell konsument till att fatta ett affärsbeslut. Aggressiv marknadsföring har genom alla tider ansetts otillbörlig i Sverige. Till följd av att direktiv 2005/29/EG om otillbörliga affärsmetodeMarketing is common in today's society and the marketing law is the key when it comes to determining whether your marketing is legal or not. All marketing is likely to influence a potential customer into making a business decision. Aggressive marketing has through the ages been deemed as unfair in Sweden. As a result of the implementation of Unfair Commercial Practices Directive 2005/29/EC in
