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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

Den process där nya länder går med Europeiska unionen (EU) kallas utvidgning. Det har haft en central roll i unionens utveckling. Sedan grundandet har EU vuxit från sex till tjugosju medlemsländer, under totalt sju utvidgningsomgångar. För närvarande är fem länder kandidater för medlemskap: Montenegro, Serbien, Albanien, Nordmakedonien och Turkiet. Kosovo och Bosnien och Hercegovina är potentiellaEnlargement, the process whereby countries join the European Union (EU), has had a key role in the Union’s development. Since its founding, the EU has grown from six to twenty-seven Member States, in a total of seven enlargement rounds. Currently, five countries are candidates for membership: Montenegro, Serbia, Albania, North Macedonia and Turkey. Kosovo and Bosnia and Herzegovina are recognised

First, the thesis establishes that non-refoulement obligation is jus cogens norms. Before establishing the peremptoriness of the given legal norm, the account of the concept of jus cogens is proposed within which such elevation occurs. The argument suggests that jus cogens non-refoulement obligation complemented with the various conceptual and normative objections undermine the conceptual viabilit

There is a growing interest in integrating indoor and outdoor spaces and our experiences on both sides. Nevertheless, despite being a constant topic in architectural research, there is little academic work that shows the role of furniture as great tools for creating that connection. This degree project aims to show the enormous potential of furniture to be a useful tool to connect indoor and outd

Phosphate is fundamental for optimal growth and reproduction for plants. However, due to low solubility, not all phosphorus in the soil is available to the plant. It has recently been discovered that plants can take up complex phosphate-containing organic compounds, such as phospholipids. This depends on membrane transporters, more specifically lipid flippases. In the model plant Arabidopsis, the

The oceans mediate the response of global climate to natural and anthropogenic forcings. Yet for the past 2,000 years - a key interval for understanding the present and future climate response to these forcings - global sea surface temperature changes and the underlying driving mechanisms are poorly constrained. Here we present a global synthesis of sea surface temperatures for the Common Era (CE)

Multicomponent reactions are attractive for assembling functionalized heterocyclic compounds. To this end, an efficient gold-catalyzed three-component domino reaction to form oxazoles directly from imines, alkynes, and acid chlorides is presented. The reaction proceeds in a single synthetic step by using a gold(III)-N,N'-ethylenebis(salicylimine) (salen) catalyst to give trisubstituted oxazoles in

This article focuses on co-creation as a strategy and the challenge of applying theories of co-creation in practice. Place branding and a co-creative strategy based on art is used as an example of a special type of public relations concerned with building connections between stakeholders and a specific place. This is investigated through an analysis of how key internal stakeholders in a municipali

We describe the formation and structure of nucleolipid/dendrimer multilayer films controlled by non-covalent interactions to obtain biomaterials that exhibit molecular recognition of nucleic acids. Layers of cationic poly(amidoamine) (PAMAM) dendrimers of generation 4 and the anionic nucleolipids 1,2-dilauroyl-sn-glycero-3-phosphatidylnucleosides (DLPNs) based on uridine (DLPU) and adenosine (DLPA

The concept ‘adult education’ is usually restricted to organisations where the cultural and societal development of the participants is emphasised. The title of this paper suggests that vocational education and training, too, has been important in adult education. In this paper, the opportunities for adults in Sweden in vocational education and training in the period 1918-1968 are explored with a

Purpose: Supply chains lack transparency due to their complexity and fragmentation. Blockchain technology is increasingly expected to revolutionise businesses and promises to create trustworthy transparency. This study aimed to investigate the potentials of blockchain technology for supply chain transparency beyond the growing glorification. Methodology: The potentials, as well as immaturities and

Queue latency is a fundamental part of end-to-end latency and ensuring low end-to-end latency is crucial for a good quality of service in the upcoming 5G and 6G applications. In this work we present a model capturing the essential dynamics of an end-to-end cellular system upon which we derive a control structure that is suitable for tractable analysis, seeking to mitigate queue latency and provide

This thesis explores the possibility of framing the problem of setting prices for consumer loans on loan comparison sites as a Multi-Armed Bandit Problem. The problem is solved by creating a Multi-Armed Bandit environment based on SEB:s expert knowledge of the problem. Different Multi-Armed Bandit algorithms are then compared in a stationary environment after which the best performing algorithm is

There are currently increasing concerns about escalating crude oil prices, depleted petroleum resources, and environmental damages caused by plastics. In light of this, bio-based and biodegradable materials, such as polyhydroxyalkanoates (PHAs), have gained global attention from industry and academia as sustainable alternatives to petroleum-based materials. Poly-hydroxybutyrate (PHB) is the simple

Allergic contacts dermatitis is a major health problem in the world and the disease is caused by a type IV hypersensitivity to a small chemical called a hapten. These substances are common in cosmetics, perfumes, pharmaceuticals and house-hold products, and risk factors include both inherent factors and frequent or high exposure. Hazard assessment and potency classification of sensitizers are ther

The research is done in order to analyse management of waste beverage containers in Belarus and the effectiveness of policies implemented to address it. The analysis is followed by exploring whether the introduction of deposit-refund system (DRS) would help to address packaging waste issue in Belarus and, if so, what features the DRS should possess to be effective in current context. The study des