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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

Den svenska bostadsmarknaden präglas av en bostadsbristsituation, en situation som enligt Boverket förvärrats av omvärldshändelser som covid-19 och kriget i Ukraina. Det är i denna kontext intressant att undersöka orsaken och implikationerna av observerade skillnader i belåningsgrad och marknadsvärdestillväxt mellan kommunala bostadsbolag och privata fastighetsbolag. Syftet med arbetet är att unIn Sweden it has for many years been the common understanding that there is a shortage of housing on the housing market, a situation that according to Boverket has been further worsened by recent world events such as the Covid-19 pandemic and the Russian war of aggression against Ukraine. In this context it was interesting to study the cause of and implications of observed differences in the grow

Climate observations show that Serbia has been experiencing an increase in mean temperatures and frequency of heatwaves, in part due to its high population growth and unsustainable urbanisation. The goal of this research was to establish the heatwave level of vulnerability in Belgrade municipalities and determine citizens' adaptive capacities. The MOVE framework was used to determine vulnerabi

Combined mobility has increasingly been promoted as a way to use the combined strengths of cycling and public transport to enable sustainable mobility patterns. In the Greater Stockholm Area, combined mobility has worked its way into strategic regional policy documents. This study, departing from a collaborative planning perspective, uses qualitative methods to investigate how key actors in the St

Detta arbete syftade till att undersöka hur antalet mikroorganismer i en surdeg förändras beroende på vilket spannmål den förnyas med, och om odlingsmetoden av spannmålet har en inverkan. Vidare undersöktes surdegarnas inverkan på bröds bakegenskaper. Undersökningen skedde på två olika surdegar, en som var industriellt tillverkad och en som var spontanjäst. Arbetet delades upp i två delar. Först

This thesis discusses how self-preferential behaviour of Internet platforms is regulated in the EU and China under the competition law framework. The purpose of the study is to compare the strategies and practices of these two jurisdictions in terms of legislation and enforcement in order to answer the following research questions: what are the limits on self- preferential behaviour of Internet pl

The European Union has recognised the potential of data for its data economy, fostering innovation, driving competition and enhancing transparency. To fully utilise its potential, enabling access to data is crucial. The objective of the Regulation (EU) 2023/2854 on harmonised rules on fair access to and use of data (Data Act) is to provide new possibilities for accessing and re-using information.

Just like many former colonies gaining independence, the small island state of Mauritius emphasised certain elements of its history to shape a collective identity as part of its nation-building process. This construction of the collective memory involves instances of both collective remembering and forgetting. Certain traumas are chosen to be remembered while others are silenced with the risk of b

Chat GPT was launched in November 2022 and has by some been described as just as big and important as the launch of the internet or the personal computer. Trying to describe Chat GPTs main use is not easy. It can help you with your programming, write music or plan a dinner. But its main purpose is not to be a friend, a partner or a therapist. Yet it is used as one. People using artificial intellig

This thesis explores the role of Emissions Trading Systems (ETS) in achieving climate neutrality, with a focus on a comparative study between the European Union (EU) and China. The background also emphasizes the global climate change issues in the past years and the use of ETS as an effective market-based carbon pricing tool for limiting the emission of greenhouse gases. The aim of this research i

When creating finite element simulations, fasteners are often simplified or disregarded even though they are exposed to large loads and are reasons to cause failure in the model. Aimpoint AB produces electronic red dot sights that are exposed to high accelerations of at least 400G. The aim of this degree project is divided into two parts: develop and evaluate a test methodology for measuring strai

Over the last few years, there has been a significant increase in the numbers of young adults living with their parents in Ireland, particularly within the 25-29 age bracket. From the life-course perspective, leaving home is considered an important marker in the transition to adulthood. However, like other milestones such as marriage and parenthood, leaving home is increasingly being delayed, espe

Semantic modeling aims to create a common understanding from different perspectives. In particular, the goal of semantic data modeling is to create a better understanding of the human, the data, and their relation to computer systems. This thesis aims to create a management tool for semantic data modeling for Pinteg, a company engaged in data privacy and protection. The design process of the the

Av allt att döma kommer klimatet i världen och Sverige att bli varmare under överskådlig framtid, med konsekvenser som till stor del inte upplevts tidigare i nordliga länder. Mer intensiva och längre värmeböljor kommer att bli ett vanligare fenomen, och med det behöver svenska kommuner vara förberedda för effekterna. I och med att kommunerna ansvarar för mycket av den byggda miljön och informationBy all accounts, the global climate as well as the Swedish climate will become warmer for the foreseeable future, with consequences that have largely not been experienced before in northern countries. More intense and longer heat waves will become a more common phenomenon, and with that, Swedish municipalities need to be prepared for the effects. As municipalities are responsible for much of the b

This study examines perceived roles and responsibilities of Swedish authorities and organizations in handling internal displacement. Although Sweden currently does not experience internal displacement, the changed security situation in Europe and the increasing frequency and severity of climate change related disasters suggest that Sweden may face such challenges in the future. Preparedness for in

In a sociolegal way, this study aims to understand the broader problem of recidivism and its societal consequences. By conducting semi-structured qualitative interviews with experts in the crime-preventative field, this study understood how these authorities look at recidivism. Analysis in this study was done from the theoretical framework of street-level bureaucracy together with law in actio

This thesis studies the relationship between the far right and nuclear power in the context of Sweden, where anti-immigration party the Sweden Democrats advocate for a massive expansion. In its nuclear rhetoric, the party relates the technology with the nation’s past to promote its revival. Nationalism gains legitimacy through nostalgic framings of national history. The period of the 1950s Swedish

Financial abuse is a type of domestic abuse that consists of a partner taking control of your money with the intent to control you. This study aimed to examine how different professionals construct financial abuse and what kind of jurisdiction claims they do. This study is based on a gender perspective. The method decided on for this study was a qualitative study with a thematic analysis. 10 diffe

Abstract Many infectious diseases interact with their immediate environments. Prevention strategies have to be executed on the individual level as well as within the risk environment. Risk factors refer to factors outside of the individual that influence the risk of transmission. However, this thesis focuses on macro level issues such as socioeconomic, political, demographic and technologic

This thesis explores how the Office for the Coordination of Humanitarian Affairs (OCHA) frames the humanitarian crisis and response in Northeastern Nigeria in the timeframe 2013-2015 within its key documents. Thereby, it seeks to understand how OCHA navigates the paradox of its apolitical mandate while being embedded in political dynamics. Drawing on Louis and Maertens's (2021) theory of depol