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This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. The initial aim of the VAT system was to operate as if all the transactions occurred in one single country; howe
The purpose of this study is to explore the opportunities and challenges for self-employed artists who use social media for their business. The research is focused on painters and illustrators who have digitalised and commercialised their own artwork. The method follows a qualitative research framework with a comparative design of multiple cases on the level of individual artists. Seven artists fr
Purpose: The purpose of this study was two-fold. First, we aimed to develop a framework concerning how to directly and indirectly control discrimination in the workplace using Man- agement Control Systems (MCS). Second, we wanted to examine whether this framework is practically applicable in multinational enterprises (MNE). Methodology: The first part of the purpose was achieved through conduc
The invention of the integrated circuit is a key milestone in the history of electronic circuits. Since its introduction the number of components on a chip have increased rapidly, making them more powerful and able to perform complex operations, but it has also changed the design process. Today different parts of a chip can be developed separately as Intellectual Property (IP) and then put togethe
Urbanisation is an inevitable part of globalisation. With the globalised food chain in place to feed the growing number of people living in urban areas. A remedy is often expressed to be urban farming, with local, sustainable production of food. This study presents a preliminary assessment of the dynamics between urban farms and residents in Malmö. Urban farms produce available food for the reside
En del av det fenomen som kallas skattebaserodering och vinstförflyttning (BEPS) händer när multinationella koncerner flyttar vinster med hjälp av räntebetalningar och ränteavdrag. Sverige har försökt angripa problemet genom att introducera regler som begränsar ränteavdrag i sin nationella lagstiftning. Genom antagande av den Europeiska Unionens (EU) första Skatteflyktsdirektiv (ATAD 1) så har detA part of the phenomenon known as tax base erosion and profit shifting (BEPS) occurs when multinational entities (MNEs) shift profits through the aid of interest payments and interest deductions. Sweden has attempted to address this issue through introducing rules limiting interest deductions in national legislation. Through the adoption of the first Anti-Tax Avoidance directive (the ATAD 1) by th
Public procurement and the purchasing of goods, services and works comprises about 14% of the European gross domestic product (GDP). Procurement initiatives, guidance and tools therefore can have significant influence to leverage demands for more sustainable and circular products and services. This study explores the current circular public procurement (CPP) landscape, looking at barriers and oppo
Uppsatsen är baserad på två hovrättsdomar angående internetavstängningar i Indien med en systematisk innehållsanalys av rättsliga yttranden och en teori om yttrandefrihet i informationssamhället. Syftet med studien är att förstå resonemangen från domarna kring implementeringen av lagarna, både i de två utvalda domsluten och domarnas tolkning av yttrandefriheten och rätten till personlig frihet. De
False lumen management of chronic aortic dissections has evolved during the past decade. Thoracic endovascular aortic repair (TEVAR) continues to be the mainstay of endovascular dissection treatment and relies on the adequate sealing of the proximal entry tear. However, TEVAR alone often fails to achieve aortic remodeling due to persistent distal retrograde perfusion of the false lumen with contin
Automated sorption balances are widely used for characterizing the interaction of water vapor with hygroscopic materials. This paper is part of an interlaboratory study investigating the stability and performance of automated sorption balances. A previous paper in this study investigated the mass, temperature, and relative humidity (RH) stability of automated sorption balances by looking at the ma
This report reviews the published results of searches for possible additional scalar particles and exotic decays of the Higgs boson performed by the ATLAS Collaboration using up to 140 fb−1 of 13 TeV proton–proton collision data collected during Run 2 of the Large Hadron Collider. Key results are examined, and observed excesses, while never statistically compelling, are noted. Constraints are plac
A few large fires in Lithium-ion battery systems are known to have been caused by leaking coolant, and experience from fire testing indicate that coolant can be the origin of violent fires triggered before the onset of thermal runaway in the battery. It is here hypothesized that the common coolants water and ethylene glycol can form flammable gases via electrolysis in the electrical environment fo
Our research aims to develop an intelligent control system for optimizing the operation of lighting systems for a jogging track in the countryside by using adaptive control methods, and optimization of built-in lighting control. Through this, lighting systems will be optimized, energy consumption will be minimized and the lighting system will be adapted to be able to handle a larger amount of loca
The Älvkarleby test dam, constructed in Sweden, was designed with several intentionally created defects to serve as a controlled environment for evaluating various monitoring techniques. Among these, a unique three-dimensional (3D) Electrical Resistivity Tomography (ERT) setup was implemented. The ERT survey design, combined with full 3D calculation of the geometric factor and inversion constraine
It has been a century since the birth of philosopher Gilles Deleuze (1925-95). At his friend’s expense, Michel Foucault once joked, saying that un jour ce siecle sera peut-etre deleuzien: “perhaps one day this century will be known as Deleuzian?” Is there truth to the notion that the present moment expresses something of a “Deleuzian aeon” for the humanities, and what are its ramifications for bib
This paper investigates resilient performance of Air Traffic Management with future Artificial Intelligence (AI)-based tools. A case study was performed on an early prototype of an AI-enabled Flight Information Service (FIS) tool, using a survey of flight instructors and air traffic controllers, and a focus group with controllers with flying experience. The study focused on what characterizes good
Complexity and innovation are emerging as fundamental issues for the future of human life and society. To deal with them, different versions of systems thinking have been proposed. However, System-of-Systems (SoS) thinking, based on the biperspectival principle and human reflexivity, has not yet been clearly recognized. The unclear distinction between ‘systems’ and ‘SoS’ thinking often results in
