Filtyp
This thesis examines the conditions under which the triangular simplification mechanism under Article 141 of the VAT Directive may apply to quadrangular chain transactions involving four taxable persons established or identified for VAT purposes across multiple Member States. The triangular simplification mechanism relieves the intermediary operator in a three-party chain transaction from register
Investeringssparkonto (ISK) infördes den 1 januari 2012 som en schablonbeskattad sparform för fysiska personer. I stället för att beskattas för faktiska utdelningar och kapitalvinster erlägger innehavaren en årlig skatt beroende på ett kapitalunderlag som approximativt motsvarar portföljens förväntade avkastning. Systemet är kon-struerat med utgångspunkt i en inhemsk skattemässig kontext. När inneThe Swedish Investment Savings Account (ISK) is a lump-sum taxed savings vehicle introduced on 1 January 2012. Instead of being taxed on actual dividends and capital gains, the account holder pays an annual tax calculated on a deemed capital base approximating the portfolio’s expected return. When foreign listed shares are held in an ISK, a complication arises: the source state’s right to withhold
The social work programme in Sweden is a female-dominated educational environment in which norms connected to femininity may become particularly apparent. The aim of this study was therefore to explore whether gender norms, with a specific focus on the good girl norm, influence female social work students. The study was conducted through qualitative interviews with six female social work students
This study aims to examine how school counselors perceive and understand school absenteeism and to deepen the understanding of the factors that may contribute to the construction of school absenteeism as a problem. The main questions this study aims to answer are how school counselors see and understand the problem of school absenteeism and what they understand to be its potential causes. We inter
Voluntary biodiversity credits (biocredits) are increasingly promoted as a tool to mobilize private finance for biodiversity conservation and restoration. Yet, little is known about how actors understand their purpose and legitimacy and how they expect future biocredit markets to develop under which conditions. This thesis examined shared meanings and diverging expectations among organizational st
Sweden positions digital health as a means of achieving "good and equal health and welfare," yet how these systems are experienced by those positioned outside their design remains insufficiently understood. Employing the concept of affective atmospheres and conceptualising digital health as a spatial artefact, this study uses semi-structured interviews with seven migrants (aged 24-35) in
This study aims to identify differences in media discourses regarding nuclear power during two periods of time following big nuclear political decisions in Sweden (2011 and 2024). Furthermore, it investigates whether there are any connections between the types of nuclear risks highlighted in the media and the public risk perception. The results show that in 2011, the media coverage extensively foc
This study aimed to examine the potential impact of the Housing First model on residents’ substance use and addiction. This was conducted by collecting data on social workers' perceptions of the work related to Housing First and interventions regarding substance use and addiction. The study applied a quantitative approach and was conducted using a web-based survey to address the research quest
This thesis examines dynamic references in EU secondary legislation to standards developed and adopted by the OECD and their compatibility with the European principle of legality of taxation. It aims to provide a proposal on how dynamic references to OECD standards legally function and what legal implications they entail. This understanding of dynamic references is subsequently applied to the Euro
This thesis addresses two research questions: first, how the advertising and investment functions of trademarks impact the threshold for trademark infringement in keyword advertising; second, what is the legal scope of the liability limitations applicable to search engine providers in keyword advertising under EU law and what are the structural consequences of this framework for trademark enforcem
Abstract: To meet the future demand for sustainable and environmentally friendly “green” chemical cleaning solutions for rust removal from naturally oxidized iron alloys, this study showed how an optimized DES (Deep Eutectic Solvents) can enhance descaling performance. A series of experiments were conducted using different combinations of acetic acid, malonic acid, and choline chloride in aqueous
This thesis examines whether the European Court of Human Rights (ECtHR) can adequately respond to technology-facilitated domestic abuse through its existing framework of States’ positive obligations under the European Convention on Human Rights (ECHR). The study focuses specifically on ‘remote coercive control’, a specific form of abuse in which digital technologies are used to exercise ongoing su
Alla stora livsförändringar följs av perioder av tvetydighet och anpassning, i synnerhet pensionen. Idag ser vi stora demografiska förändringar till följd av att människor lever längre vilket gör det möjligt att anta att övergången från arbetsliv till pension har förändrats och fortsatt kommer att förändras. Syftet med uppsatsen är att förstå hur svenska pensionärer upplever och anpassar sig till
Following the Urgenda climate court case in the late 2010s, Greenpeace cooperated with a group of Bonairean residents to take the Dutch state to court again in 2024 in relation to climate neglect. According to the plaintiffs of the Bonaire case, the Caribbean island that is part of the country of the Netherlands is structurally neglected when it comes to climate adaptation and mitigation. On top o
Utvecklingen av kriminella nätverk och deras rekrytering av barn i Sverige är och fortsätter vara en oroande utveckling. Rekryteringen utförs ofta av äldre barn, processen går ofta snabbt och yngre barn ses som billig arbetskraft som är lätt att manipulera till att begå olika typer av allvarliga brott. Dessa barn är ofta både offer och förövare på samma gång. För att hantera rekryteringen och att The development of criminal networks and its recruitment of children in Sweden over the last few years have been and continue to be a worrying development. The recruitment is often conducted by older children, it is often a short process, and younger children are seen as cheap labour who are easy to manipulate into committing a variety of different severe crimes. These children are often both vict
True crime är idag en vanlig form av vardaglig underhållning. Tidigare forskning har identifierat vilka motiven är till konsumtion av true crime samt att genren har inslag av exploatering, där kvinnor är den största konsumtionsgruppen. Däremot finns det en kunskapslucka gällande relationen mellan kvinnors konsumtion av true crime och hur de ställer sig inför genrens exploatering. Syftet med studie
The built environment includes many historic buildings that are not used to their full potential. Their lifespan can be extended with adaptive reuse strategies, repurposing constructions and introducing new building programs instead of demolishing and rebuilding them. This approach supports sustainability while also preserving heritage buildings. One common strategy is to retain the original build
This study investigates the extent to which the institutional and policy frameworks of New Zealand's carbon markets support or constrain Māori self-determination. Drawing on decolonial theory, political ecology, and critical discourse analysis, and oriented by Kaupapa Māori research principles, it examines how Māori values and development goals are reflected within the structure of the nationa
This thesis explores how young people in Landkreis Harburg, Germany, make sense ofmilitarization and security narratives in their everyday lives, following Russia's full-scaleinvasion of Ukraine in 2022. Drawing on the conceptual frameworks of militarization andbanal militarism, the study examines how military logic becomes embedded in civilian lifethrough both institutional and informal proce
This study explores how Lund University students navigate everyday food purchasingdecisions in order to better understand young consumers’ needs and behaviours. As Europeanfarmers face growing competition from cheaper imported goods, understanding consumerbehaviour becomes increasingly important for creating more sustainable and locally resilientfood systems (Loughlin, 2024). Students were selecte
