Denna uppsats består av en studie av det amerikanska representanthusets underrättelsekommitté och en av densamma publicerad rapport rörande utredning av rysk inblandning i det amerikanska valet samt en replik på rapporten. Den huvudsakliga rapporten har stöd av den republikanska majoriteten och repliken av Demokraterna. Studien applicerar en diskursanalytisk metod på de båda publikationerna i syft

Food waste is a growing global problem. Even in Sweden, being one of the most sustainable countries in the world, the food waste levels are high. Understanding the role of local governance is crucial to tackle the problem of food waste. By using a simplified A-B-C (attitude-behaviour-conditions) framework, I explore Lund municipality prior to the general elections of 2018 and its governance system

This investigation focuses on the case law affecting carpool activities in Spain carried out by peer-providers in the collaborative economy, analysing the procedure and the ruling set by the Spanish administrative court affecting, in particular, the users of the carpool platform known as 'BlaBlaCar'

Global warming has become a scientific consensus. Climate change induced impacts on both natural and human systems have been observed. Climate financing for mitigation and adaptation has increased over the years, but it is still far from what is needed according to the 1.5 ̊C scenario by the Intergovernmental Panel on Climate Change. The concept of green bond was developed as an innovative way to

Due to climate change and the urban heat island effect, urban areas face increasing heat stress, a change that has severe consequences on human health. While the need for climate adaptation is pressing, the impact of climate adaptation projects on other sectors also needs to be carefully examined. Much scholar work has focused on how to best align different sectoral goals; however, very little res

The globalisation and industrialisation of the agricultural sector made it possible to produce larger amounts of food in a faster and cheaper way than ever before, linking consumers to producers all around the planet. Although industrial food production has provided benefits for humanity in terms of access to food it is also at the root of many negative environmental and social impacts, such as bi

Under Coronakrisen har många företag tvingats anpassa sig till en total digital spelplan för att öka social distansering. De digitala verktygen blir därmed nyckelspelare för att bibehålla önskad produktivitet hos de anställda. Tidigare forskning visar motstridiga resultat vad gäller distansarbetets påverkan och omfattar främst organisationer som frivilligt tillåter distansarbete för dess anställda

CILFIT is a landmark case when it comes to language issues in interpreting EU law. But its criteria have raised many practical implications which have hitherto not been sufficiently dealt with. One area that still needs much attention is whether the European Court of Justice (the Court) in CILFIT has placed an obligation on national courts to compare all the language versions when interpreting EU

The purpose of this thesis is to investigate an alternative way of management within physical systems engineering development (PSED), a term which represents all fields of engineering where physical components are involved. More specifically, analysing how agile methodologies can be applicable with the use of technological advancements to overcome the restrictions hindering the increase of efficie

The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. They must however make sure that measures transposed are in line with primary EU law. This essay investigates

According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. These presumptions are analysed in this thesis regarding their actual compliance effort for companies, as well as the implementation of the destination principle. But before, the conditions and

Fotbollen är en av världens absolut största populärkulturella fenomen vad gäller allt från fritidsintresse till en global industri med mängder av stora ekonomiska investeringar. Således finns mer intressanta aspekter av fotbollen än enbart det rent sportsliga utövandet att undersöka inom samhällsvetenskapen. Tidigare studier har genomgående påpekat att fotbollen, sett ur ett klassperspektiv, haft

Gaze behaviour has previously been shown to support memory retrieval. Looking at the encoding location of a to-be-retrieved object leads to higher retrieval performance. How gaze exerts this function is still unknown. One possibility is that gaze fixations upregulate the activity and accessibility of memories associated with a looked-at location. This study uses an adapted retrieval-practice parad

The aim of this thesis is to present a comparability analysis between the tax on certain digital services approved by Spain; article 107 (1) of the Treaty on the Functioning of the European Union and the case law of the CJEU on state aid, to determine whether the application this tax gives competitive advantages to some companies over others.

The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. The approach is implemented in Member States of the European Union. This essay investigates whether the implemen

The purpose of this thesis is to investigate the relationship between customer perceived value (CPV), customer satisfaction (CS), and customer loyalty (CL) in the e-commerce platform industry. The objective is to first derive a theoretical framework about these marketing constructs from academic literature and later test its hypotheses in the e-commerce platform context. This research hypothesizes

Enlargement has become a current subject as attention has been brought to its process and direction. The aim of this thesis is to study the narrative within enlargement in the European Union. The primary material consists of fifteen transcribed speeches, held by Commissioners for Enlargement and Presidents of the European Commission during the period 2001-2020. The study takes into account how the

After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal

This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. Because it is incompatible with the ALP as promulgated by the OECD, the HTVI approach cannot be declared compatible with the fu

For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. Such as their legal form, tax treatment, regulatory