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Syftet med denna uppsats är att undersöka hur utbildning behandlas i förhållande till EU:s mervärdesskattelagstiftning. Vidare kommer denna uppsats att analysera rättsfall från EU-domstolen och hur domstolens tolkningar av begreppet utbildning relaterar till principen om neutralitet. Med detta som bakgrund kommer uppsatsen gå vidare och titta på hur Sverige har implementerat reglerna för denna typThe purpose of this thesis is to investigate how educational services is regu-lated for tax purposes under EU Law. Further, this thesis will analyse the case law considering educational services from the CJEU and consider how the Courts interpretation relates to the principle of neutrality. With the reg-ulation and case law as a basis, the thesis will then consider how the regula-tion of education

This thesis employs a historical institutionalist lens to analyze whether the gendered impacts of COVID-19 have initiated a critical juncture in The Hunger Project’s program policy. Crises such as COVID-19 may lead actors within organizations to question existing policies, giving them greater opportunities than normal to transform these, with lasting consequences. Theory-testing process-tracing is

Micropollutants, such as pharmaceutical residues, are increasingly prevalent in water sources, posing significant risks to human and animal health while contributing to antimicrobial resistance. Despite high-standard wastewater treatment across the EU, the effective removal of micropollutants requires the adoption of more advanced treatment technologies, specifically quaternary treatment technolog

Forest carbon sinks are becoming increasingly important as a climate change mitigation tool. To date, New Zealand is the only country that has fully incorporated forestry into its emission trading framework. This study seeks to understand if and how that has impacted forest management practices and carbon sink enhancement. Furthermore, this study seeks to understand to what extent the practices in

This paper offers an analysis of a case of cooperation, and in particular cooperation problems, between independent performing arts organisations in the region of Skåne, Sweden. The cooperation in question flows from visions of the organisations, and linked regional commission to develop the infrastructure and networks of the independent performing arts in Skåne. The case gives evidence of the cha

Report of a trans-european research project that has taken place over two years (1999 – 2001) involving 15 partners from 10 EU countries, one EFTA and one non-EU country, and a European federation. On the basis of empirical and conceptual work the project proposes a common framework for education and training with a duration of six years. It is intended to be used to: Assess the adequacy of existi

The challenges for creating a greener economy and the institutional framework for sustainable development pass necessarily, or mostly, through cities, as they concentrate a large and growing part of the world’s economy and population, as well as decision-making power. With the processes of urbanization and rural-urban transformation, the economy in cities, especially in cities of developing countr

In the last decade 3D technologies have become a very effective means for managing and interpreting archaeological data. A better way to perceive, understand and communicate Cultural Heritage has been achieved through VR applications, which have enabled archaeologists both to make reconstructions of original landscapes and to put artifacts in their original context. Furthermore, the astonishing gr

In 2005, the first guidelines were published on the management of patients with multiple myeloma (MM). An expert panel reviewed the currently available literature as the basis for a set of revised and updated consensus guidelines for the diagnosis and management of patients with MM who are not eligible for autologous stem cell transplantation. Here we present recommendations on the diagnosis, trea

This article deals with the Finnish-Swedish, Jewish composer and author Moses Pergament and his relationship with Wagner's theories, anti-Semitism in particular, and their influence on the development of modern Swedish classical music during the interwar period. The author emphasizes the importance of recognizing that Pergament's reaction to Wagner's cultural theories was part and parcel of his st

Nature provides science and society with a virtually unlimited supply of structurally diverse and biologically active molecules; the natural products. While some are directly useful in commercial applications, others are valuable for studying and understanding biological phenomena at the molecular level. An example is the signaling of nerve cells, which has been explored in considerable detail usi

A search for supersymmetric particles in final states with zero, one, and two leptons, with and without jets identified as originating from b-quarks, in 4.7 fb(-1) of root s = 7 TeV pp collisions produced by the Large Hadron Collider and recorded by the ATLAS detector is presented. The search uses a set of variables carrying information on the event kinematics transverse and parallel to the beam l

Background. Fast and accurate work-up is crucial to ensure the best possible treatment and prognosis for patients with head and neck cancer. The presence or absence of neck lymph node metastases is important for the prognosis and the choice of treatment. Clinical lymph node (N)-staging is done by palpation and diagnostic imaging of the neck. We investigated the current practice of the initial radi

Differential measurements of charged particle azimuthal anisotropy are presented for lead-lead collisions at root sNN = 2.76 TeV with the ATLAS detector at the LHC, based on an integrated luminosity of approximately 8 mu b(-1). This anisotropy is characterized via a Fourier expansion of the distribution of charged particles in azimuthal angle relative to the reaction plane, with the coefficients v

Vacuum-assisted wound closure (VAC) therapy may heal wounds faster than conventional dressings after surgical debridement of perivascular groin infections after vascular surgery.

A search is presented for heavy-quark pair production (Q (Q) over bar) under the decay hypothesis Q (Q) over bar -> W(+)qW(-)(q) over bar with q = d, s, b for up-type Q or q = u, c for down-type Q. The search is performed with 1.04 fb(-1) of integrated luminosity from pp collisions at root s = 7 TeV collected by the ATLAS detector at the CERN LHC. Dilepton final states are selected, requiring larg

The aim of this study was 1) to investigate interfraction set-up uncertainties for patients treated with respiratory gating for left-sided breast cancer, 2) to investigate the effect of the inter-fraction set-up on the absorbed dose-distribution for the target and organs at risk (OARs) and 3) optimize the set-up correction strategy. By acquiring multiple set-up images the systematic set-up deviati

The N 1s --> pi* photoabsorption profile of N-2 is quantitatively analysed. New spectroscopical constants for the N 1s(-1) pi* core-excited state are determined from NEXAFS spectra and compared to previously published data. The accuracy of the new spectroscopical constants is discussed and error bars are given for the present data analysis. The goodness of the new spectroscopical constants is demo

Context. The stellar abundance ratio of Mg/Fe is an important tool in diagnostics of galaxy evolution. In order to make reliable measurements of the Mg abundance of stars, it is necessary to have accurate values for the oscillator strength (f- value) of each of the observable transitions. In metal-poor stars the MgI 3p-4s triplet around 5175 angstrom (Fraunhofer's so-called b lines) are the most p