Den svenska mervärdesskattelagen, ML, stadgar att mervärdesskatt ska beta-las vid omsättning av vara. Ett exempel på när sådan omsättning föreligger är enligt 2 kap. 1 § 1 p. då en vara överlåts mot ersättning. Mot bakgrund av att mervärdesskatterätten i hög utsträckning är unionsrättsligt harmoniserad ska ML tolkas i ljuset av mervärdesskattedirektivet. I direktivet används inte be-greppet omsättThe Swedish Value Added Tax Act provides that VAT must be paid whenever there is a turnover of goods. An example of such turnover is, according to Chapter 2, Section 1(1), when goods are transferred against payment. How-ever, given that VAT law is largely harmonized under EU law, the Swedish Value Added Tax Act must be interpreted in the light of the VAT Directive. The concept of turnover is not u

In the vehicle industry, as well as rest of society, efficiency and automatization is increasingly important. For the vehicle industry, the next big step in vehicle evolution is automated vehicles, AVs. AVs are predicted not only to make transportation easier but also safer. This thesis will further examine the present EU legislation in product liability, how the presentation of AVs will be affect

The purpose of this thesis was to investigate how probit functions have changed based on research that has been conducted by RIVM in the Netherlands, and to investigate how the calculated risk evaluation changes when using new values derived in QRAs conducted in Sweden. The goal was to quantify any differences that might occur due to the changes in probit functions. To conduct this thesis a survey

FN’s konvention om rättigheter för personer med funktionsnedsättningar är inte bara det ledande instrumentet inom internationell funktionshindersrätt utan knyter även samman fältet med en rad andra områden inom den internationella människorättsjuridiken. I konventionens 27e artikel garanteras rätten till arbete för personer med funktionsnedsättningar, och därigenom kopplas den internationella funkThe United Nations Convention on the Rights of Persons with Disabilities is not only the main instrument of international disability law, but also connects the field with a multitude of other areas of international human rights law. In its 27th Article it guarantees the right to work for persons with disabilities, thereby bridging the gap between international disability- and international labour

Hållbart resande är idag viktigare än någonsin att ta hänsyn till. Det är inte längre fossildrivna motorfordon som allmänt anses vara vägen framåt i samhället. Resor bör helst ske med hjälp av transporter vars miljöpåverkan är så liten som möjligt, där gång, cykel och kollektivtrafik förväntas användas mer. I Lunds kommun och Malmö stad är fokus på hållbara transporter starkt närvarande i deras stTo travel sustainable means more than using sustainable transportation; it is important to ensure that the entire journey is sustainable for one to go from one destination to another. The purpose of the study is to investigate how the entire journey is addressed by municipalities' Master Plan and traffic and mobility documents. Specifically, the study analyzed the municipality of Lund and the

Betesmarker kan rädda våra pollinatörer Pollinatörer gör att vi får mat i form av frukt, grönsaker, vilda växter och frön. Det senaste århundrandet har jordbruket blivit allt mer intensivt vilket gjort att pollinatörer minskat, framförallt de med specifika karaktärsdrag. Små pollinatörer, och de som har specialiserad diet och boplats har pekats ut som särskilt utsatta för intensivt jordbruk. En aIn the last century, agricultural intensification has led to loss of permanent pastures in the landscape which has been correlated with a loss in biodiversity. Specifically, small specialist species are more negatively affected. Often because they have a higher demand on suitable complementary habitats, larger home-range requirements of a high quality. Small species also have a lower mobility and

Exploring the sex and gender differences in the human brain Sex and gender differences in human brain are both of scientific and societal interest, and impact a wide range of physiological processes, including brain development, behaviour, and disease risk. Currently, sex is defined as biological attributes due to the presence in the person’s genome of XX or XY chromosomes, while the gender ident

The present thesis conducts a case study that focuses on the complex TV drama Killing Eve and digital queer female fans of Killing Eve regarding their understanding of identities and queer relations represented in the series and their (dis)engagement with the series. This study draws on the tripartite frameworks of complex TV drama, LGBTQ+/queer studies, and digital fandom. The main objective of t

The main finding of this research is that it is unrealistic to expect that it is possible to create one common European understanding of the boundary between acceptable and unacceptable behaviour; it is only possible to achieve one common European just culture policy if there is one common European understanding of the term 'gross negligence' as introduced in The Regulation. The importance

Carbon dioxide removal (CDR) is quickly moving from mere imagination to material reality. As I write, billions of dollars are flowing into this nascent industry from government, philanthropy, and venture capital; this thesis thus attempts to grasp history as it flies. By employing a Marxist theoretical approach, including concepts like the real subsumption of nature and the spatiotemporal fix, I d

This study is concerned with understanding the impacts of the changed incentive structure introduced with the repartition policy in 19th century colonial Greenland. Using archival research, this study shows how the policy was designed to increase industrious behavior and caring for one another by introducing monetary incentives. By transcribing data on catch yield, it is for the first time possibl

Rwanda has experienced an increase in the frequency of riverine floods since the mid 2000s, and the future impact of climate change on the hydrological cycle is uncertain. Flood hazard analysis is one tool used to reduce flood risks; the analysis is often based on models which requires hydrological and meteorological data. New hydrological measurement stations have been installed at select locatio

Uppsatsen är en explorativ studie om hur det går till när hudvårdsprodukter marknadsförs på svenska livsstilsbloggar. Med hjälp av kritisk diskursanalys (CDA) undersöker jag vilka strategier som skribenter på svenska livsstilsbloggar använder när de marknadsför hudvårdsprodukter, samt vilka diskurser som etableras och utnyttjas i blogginläggen. Fokus ligger dels på hur skribenten bygger upp relati

This thesis examines the intersection between the cultural sector and international development in Mozambique, focusing on the practical implications of the increased attention given to the sector and the depoliticization processes that have emerged. Three research questions are addressed: - What are the practical implications of the increased attention given to the cultural sector by internationa

Kan abborren stoppa den invasiva smörbultens framfart i Östersjön? Ett av de största hoten mot ett ekosystem är en invasion av nya arter, då de påverkar biodiversiteten, den redan etablerade dynamiken mellan arter och skapar högre konkurrens om föda och habitat. Östersjön är en unik miljö med hög variation av både temperatur och salthalt, vilket kan göra det svårt för arter att etablera sig vilkDuring the last decades the spread of the invasive species round goby, Neogobius melanostomus, has largely increased in the Baltic Sea affecting the ecosystem, biodiversity and species interactions. Round goby originates from the Caspian Sea and has most likely been introduced multiplied times via ships ballast water to different areas of the Baltic Sea. The establishment has had both negative and

This qualitative case study provides a communication-driven perspective into the functioning of teleworking in the post-Covid Danish work society. Teleworking, performing office work outside of the conventional office space by using ICTs, became part of the modern-day work arrangement of many employees, mainly due to the severe effects of the Covid-19 pandemic on the world economy. This study’s ai

The prevailing global climate transition is incentivized to occur in a short period of time. Hydrogen is considered a pivotal element towards a renewable energy system. However, the physical and chemical properties of hydrogen give rise to the risk of fire and explosion. This risk must be evaluated as hydrogen becomes increasingly integrated into society. This paper aims to investigate whether the

During the last few decades, satellite remote sensing has proven to be an important non-invasive method for archaeological research in order to detect ancient sites and manage existing ones. Archaeologists have tried in the recent past to embed Geographic Information Systems (GIS) and image processing techniques in their research as non-destructive approaches, which can allow a wider perception o

The poetry of Edith Södergran had a major influence on literary modernism in Scandinavia. The poems, and the person behind them, continue to intrigue. The authorship is divided into three periods; the second period is associated with the influence of Friedrich Nietzsche. In addition, several of Södergran’s earlier poems have been interpreted as inspired by Arthur Schopenhauer. In this thesis, I ex