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Nowadays, the supply of electronic services constitutes an important part of commerce over the Internet and is expected to grow significantly in the future. Taxing the consumption of electronic services has proven not to be an easy task, especially in regard to its provision for non-taxable persons. In the European Union the approach is to tax them at destination (though intra-Community supplies a

Economic behavior highlights the importance of differences in individual characteristics like cognition and emotional regulation strategy in predicting the selection and performance of economic choices. However, the literature on value premium has overlooked the effect of cognition and emotional regulation strategy in assessing individual preference to select value versus growth stocks. We fill th

LAMiNATE (Language Acquisition, Multilingualism, and Teaching) är en tvärdisciplinär och fakultetsöverskridande forskningsplattform som sammanför forskning och forskare vid LU med inriktning på (multimodal) språkinlärning, flerspråkighet, språkundervisning och språktestning och bedömning. LAMiNATE syftar till att stärka, möjliggöra och initiera samarbeten; utveckla nya, innovativa forskningsinriktLAMiNATE (Language Acquisition, Multilingualism, and Teaching) is a cross-disciplinary and interdepartmental research platform that brings together researchers at Lund University working on all areas of (multimodal) language acquisition, multilingualism, and language teaching/assessment. LAMiNATE aims to strengthen, facilitate, and initiate collaborations; to develop new innovative research strand

This thesis concerns the successive use of fixed-term contracts under Clause 5 of the Framework Agreement in the sector of sports and whether such usage provides protection from dismissal for pregnant workers. This was done by using a legal dogmatic method in the field of EU law. The paper starts with identifying the role of sports in EU labour law. It was held that sports have a special standing

This volume contains a comprehensive evaluation of the hypthesis that the Gospel of Mark has been influenced by the theology of the apostle Paul. It discusses the history of this view from the nineteenth Century to the modern day, analyses possible historical Connections between the apostle and the evangelist, and compares and contrasts many major theological themes in both the epistles and the Go

Mammalian oocytes are arrested at the prophase of meiosis I during fetal or postnatal development, and the meiosis is resumed by the preovulatory surge of luteinizing hormone. The in vivo functional roles of cyclin-dependent kinases (Cdks) during the resumption of meiosis in mammalian oocytes are largely unknown. Previous studies have shown that deletions of Cdk3, Cdk4 or Cdk6 in mice result in vi

he historical legacy of colonialism worldwide has created challenges for Indigenous peoples, including racial discrimination and marginalization. This is reflected in, inter alia, the overrepresentation of Indigenous children in child welfare systems, even in countries performing comparably high in human right advancements otherwise. While there may be a broad spectrum of reasons for this issue, t

Sverige präglas idag av en stark urbaniseringstrend, där inflyttning främst sker till våra tre storstadsregioner. Ett problem som försvårar urbaniseringen är att utbudet av bostäder inte möter den stora efterfrågan som uppstått. Byggbar mark i centrala lägen betraktas dessutom ofta som fullt ianspråktagen. På så vis har en diskussion om möjligheter att effektivisera markanvändningen uppstått. DettToday, Sweden is characterized by a strong urbanisation trend, where occupation mainly takes place in our three metropolitan regions, Stockholm, Gothenburg and Malmö. A problem that complicates the urbanisation is the fact that supply does not meet the demand of housing, which has arisen in these areas. In addition, buildable land in central areas is often considered to be fully claimed. Thus, a d

Although the communication aspects of sport and football organizations are receiving in-creased scholarly attention, research from the perspective of fans of such organizations has mostly been neglected. This study problematizes the gap that exists be-tween the current social media communication of football organizations, that tend to be guided by commercial interests, and the expectation of fans

Injectable Bioresorbable Organic Bioelectronics Neuropharmacology—our ambition is to supplement classical biochemical signaling with the modulation of bioelectricity using both ionic and electronic processes. We focus on organic electronics that self-assemble directly inside or near the nervous system to form electronic circuits that mimic its structure and organization, enabling seamless integrat

This article examines the explosion of artistic production in the Arab world during the so-called Arab Spring. Focusing on music, poetry, theatre, and graffiti and related visual arts, I explore how these do-it-yourself scenes represent, at least potentially, a return of the aura to the production of culture at the edge of social and political transformation. At the same time, the struggle to reta

This bachelor thesis uses firm registration and unemployment data to see if unemployment has an impact on the rate at which firms are formed in Swedish regions in the years 2005-2023. This is done through econometric modelling, namely a linear regression model with region and time specific effects. The results show that there indeed is a relationship between unemployment and firm formation, and sh

Mountain areas all around the world are extremely vulnerable to climate change. In Europe, local livelihoods are closely linked to tourism, which will not only be strongly affected by climate change, but will also contribute to these changes. Based on twenty-three interviews, this thesis uses Actor Network Theory to define the tourism system and to analyze destination adaptation in the Mont Blanc