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The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. In line with this, the current VAT Directive also ex
Differences in technological traditions we find between Neanderthals and anatomically modern humans has long been debated. It is important to discuss whether the differences in the handling of flint and other raw materials between the two populations . The use of raw materials are obviously directly related to the production of tools used to acquire food . Besides the quality of the material, also
Title: Retail in Transformation - The Impact of Immersive AI on Young Adults’ Customer Journeys Seminar date: 2024-05-30 Course: Degree Project in Global Marketing - BUSN39 Authors: Ella Karvonen & Emma Silver Supervisor: Ulf Johansson Keywords: Immersive AI, Retail, Customer Journey, Technology Acceptance, Value Research question: How does immersive AI in retail affect young adults’ cust
Title: The value relevance of goodwill Seminar date: June 3th 2022 Course: FEKH69, Degree Project, Business Administration, Undergraduate level, 15 UPC Authors: Albin Johansson, David Larsson & Jacob Svensson Advisor: Maria Gårdängen Key words: goodwill, value relevance, accounting harmonization, market efficiency & the nature of goodwill Research question: Does the value relevance o
This report discusses the implementation of machine learning algorithms for personalising question selection in a questionnaire-based self-report app for individuals suffering from mental health issues. A so-called \textit{Random Forest - Genetic Algorithm} (RFGA) hybrid prediction method is used to find an optimal set of relevant questions to pose to new users in the app. A complementary ad-hoc p
Purpose: The main objective of this thesis is to examine the effect different drivers of agency costs have on corporate cash holdings in public and private German technology firms. The analysis identifies three potential sources of agency costs. By determining target cash levels first and then obtaining deviations from these targets, the influences of agency costs are measurable. Data Set: The sam
The purpose of this paper is to speak on the similarities and differences between the Traverso and the Boehm-flute, specifically on interpretation and focusing on the embouchure, sound colour, and tuning systems. The written format of this study allowed me to express better and be more specific on the information selected to be more concise and beneficial to what I intended from this research. As
Popular science General introduction Two main activities take place into forests: photosynthesis, or GPP (the uptake of CO2 by plants, which leads to their growth) and respiration (the release of CO2 by those plants). The Net Ecosystem Exchange NEE is the difference between photosynthesis and respiration, and it depends on the nature of the forests and on climate particularities. With the ongoing This study shows how six different European forests react during the summer to abnormally warm temperatures, from 1996 to 2006. With the forecasted increase of summer temperatures over Europe, the carbon balance of forests – photosynthesis (GPP), ecosystem respiration and Net Ecosystem Exchange - in likely to change. In this thesis, the photosynthesis and the respiration of six European forests w
Title: Price Premium FMCG products - An exploratory study of the underlying factors why consumers would be willing to pay more Date of seminar: 5th June, 2018 Course: BUSN39 Degree project in Global Marketing Authors: Tanvir Ahmed Shuvo & Mentor Krasniqi Supervisor: Burak Tunca Keywords: FMCG, Price Premium, Consumption, Consumer behavior, Consumer culture, Quality, Perceived Value, Conspicuou
Abstract Author: Marinette Kindeland Title: School Social Work’s perspective on Promoting Mental Health – to be handled and to handle in the School Dramaturgy Supervisor: Alexandru Panican Assessor: Anna Angelin From the 1980s until today, a doubled number of youths are suffering from mental illness in Sweden. One of the most important institutions that meet and socialize young people, are school
The standard of proof at the International Court of Justice (ICJ) is a central, yet underexplored, aspect of its judicial decision-making. Although central in shaping both fact-establishment and judicial outcomes, the articulation and application of the standard of proof by the Court are marked by inconsistency and a lack of transparent justification. This inconsistency is often linked to an assumThe standard of proof at the International Court of Justice (ICJ) is a central, yet underexplored, aspect of its judicial decision-making. Although central in shaping both fact-establishment and judicial outcomes, the articulation and application of the standard of proof by the Court are marked by inconsistency and a lack of transparent justification. This inconsistency is often linked to an assum
Background: Untargeted metabolomic analysis provides novel insights into the relationship between sodium intake and cardiometabolic risk. This study examined cross-sectional associations between estimated sodium intake and plasma metabolite profiles in a large Swedish cohort. Methods: This cross-sectional analysis was conducted in the in the SCAPIS cohort (mean age 50–64 years, n = 8,957). Sodium
Background: There is mounting evidence supporting the role of the microbiota in hypertension from experimental studies and population-based studies. We aimed to investigate the relationship between specific characteristics of the gut microbiome and 24-h ambulatory blood pressure measurements. Methods: The association of gut microbial species and microbial functions, determined by shotgun metagenom
There are many applications of microprocessors in embedded applications, where power efficiency becomes a critical requirement, e.g. wearable or mobile devices in healthcare, space instrumentation and handheld devices. One of the methods of achieving low power operation is by simplifying the device architecture. RISC/CISC processors consume considerable power because of their complexity, which is
This study explores employees' experiences and management strategies during a corporate restructuring process in a small organization. The purpose is to analyze how the restructuring process impacts employees' emotional reactions, work morale, and loyalty, as well as how management has handled uncertainty and communication to support employees. The study employs a qualitative method, using
