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How should we deal with city planning in a world that is rapidly turning urban, without destroying valuable nature assets along the way? The last decades are proof that the system we are using today is not up to the challenge. Therefore this thesis is showing a new approach to how comprehensive city planning can grow from nature based values and a deeper understanding of a city’s foundation. Toda
Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. The concept of chain transactions has been implemented by the CJEU through its case law (
The European Union has committed to the ambitious target of increasing renewable energy sources by 27% in the energy consumption of member states by 2030. Biomass is considered as one of the most promising renewable energy resources to meet these goals. Currently, energy from biomass contributes up to two-thirds of the 28 member states primary combined renewable energy production. In Hungary, the
As migrations from within and outside of Europe continue to increase steadily, particularly in the Mediterranean region, the integration of immigrant populations is one of the most pressing issues faced by many European countries. Although there is significant research on immigrant integration in urban areas, the settlement and integration of immigrants in rural areas is largely understudied, even
Several governments recently adopted strategies to facilitate the development of artificial intelligence (AI), one of the reasons being the pursuit of sustainability – a claim with little scientific grounding so far. In this thesis, I strived to outline the scope of AI’s potentials by showing i) the limits of its theoretical and practical usefulness and ii) the political barriers to using it for s
This master's thesis aims to investigate how libraries can continue the work for LGBTQ-inclusion after they have acquired a certification from the RFSL, including how the certification affects librarians and the library, and if that work accommodates what young people from the LGBTQ(AI)-community wants and needs from the library. The material is guided from both qualitative interviews with fiv
This thesis research analyses the role of local and regional governance in fostering the circular economy, using Uusimaa and Päijät-Häme – both being regions in Finland – as study cases. The main inquiry is to understand the role along the seven causal factors that were identified as relevant for this study, which are captured by the notions of i) interpretation and congruence of the circular econ
The European system of VAT was developed in the 1950s. The majority of transactions involved the supply of goods, and suppliers and consumers used to meet face by face. Nowadays many service providers offer the possibility to the customer, that the consumer pays before the actual service is provided. In many cases the customer does not use the right attributed from the agreement between the partie
This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model
The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. However, the evolut
This paper takes a closer look at civil society-state and global relations in the hybrid regime of Kenya, through Critical Discourse Analysis developed by Norman Fairclough. The paper looks closer at diverse sets of text produced by various actors such as the Kenyan state, Global institutions and local civil society actors. The analysis concludes that the hybrid regime of Kenya has consolidated po
This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. The PPT has a focus on the subjective test, whil
In the past ten years, Greece has been hit by two “crises”. The first, an economic crisis in 2009, which consisted of a series of bailouts from the European Commission, European Central Bank, and the International Monetary Fund, leading to a trend of anti-Greek sentiment within the EU. The second, the Syrian refugee “crisis”, beginning in the fall of 2015. At the start, Greece was simply a transit
Studien syftar till att undersöka hur musiklärarstudenter talar om sina upplevelser av självmedkänsla och hur deras upplevelse påverkar deras musicerande. Detta undersöks efter att begreppet självmedkänsla introducerats för informanterna (musiklärarstudenterna). Vidare undersöks i studien hur musiklärarstudenter talar kring begreppet i relation till sin kommande lärarroll. Studien bygger på kvalitThe purpose of the study is to examine how music-teacher students talk about their experience of self-compassion and how their experiences affect their playing. This is examined after the term is introduced to the informants (the music-teacher students). The study also examines how music-teacher students talk about the term in relation to their future profession as music teachers. The method used
The aim of this study was to gain an understanding of how experts and non-experts relate to prenatal diagnosis regarding normality and the idea of what makes a good society. The method chosen for this study was qualitative content analysis. The sample used for the study includes 38 debate articles brought from Swedish daily newspapers. The results show little distinction between experts and non-ex
New legal requirements force organizations to increase their data retention of video surveillance for up to a year. This amount of video data requires very large storage capacities, which will drive up the costs for the end user by a large amount. Surveillance data that is old is very rarely accessed, thus there is no need for a short retrieval time for older data. This thesis investigated differe
For a labor market, such as the one for economists, an employer often faces the diffi- culty of distinguishing attainable from unattainable candidates. Offers, rejections and the recruiting process overall is costly, and participants of the market need to choose who to pursue wisely. EconMatch is a site aiming to provide suggestions on what candidate is the best to pursue for a university, based o
Tourism has become one of the largest and fastest growing industries of the global capitalist economy. In the case of Austria, it is responsible for nearly one sixth of the GDP. This development is connected to an incredible economic growth and structural changes in formerly remote mountain villages in the Austrian Alps. In this thesis, the impacts of the mass tourism developments on the local pop
on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f)
