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This thesis explores the Value Added Tax (VAT) treatment of vouchers within the framework of the EU’s Voucher Directive, with a particular focus on its application to discount vouchers, city cards, and VAT special schemes. The Voucher Directive has been implemented to harmonize and clarify the VAT treatment of vouchers across Member States including distinctions between single-purpose and mult

“Den kulturella medborgarskapet hos lyssnare av The Joe Rogan Experience - En kvalitativ studie om lyssnarens engagemang” är skriven av Ebba Lee och Elvin Ekstedt och är författad i Medie- och kommunikationsvetenskap vid Institutet för kommunikation och medier på Lunds universitet. Denna studie undersöker lyssnarkulturen som har vuxit fram kring podcasten “The Joe Rogan Experience”, med utgångspun

With the promotion of global sustainable development, digital financial inclusion (DFI) possesses unique potential and significance in eradicating poverty (Sustainable Development Goal 1, SDG1), improving gender equality (Sustainable Development Goal 5, SDG5), and narrowing disparities among groups (Sustainable Development Goal 10, SDG10). Based on panel data from 31 Chinese provinces between 2012

This thesis investigates whether Credit Default Swap (CDS) spreads predict bank stock volatility in the Swedish banking sector, focusing on Nordea, Swedbank, Handelsbanken, and SEB from July 2, 2008, to April 4, 2025. Employing ARCH-M, GARCH, GJR-GARCH, and EGARCH volatility models within a Vector Autoregressive (VAR) framework, the thesis examines Granger causality across the Global Financial Cri

The year 2025 was marked by two major political events: the presidential election in the United States and the federal election in Germany. Such events frequently highlight the potential influence of election outcomes on financial markets, a relationship that has been of substantial interest in the academic literature. This study therefore examines whether German federal elections between 1990 and

The aim of this master’s thesis is to illustrate the attitude of a number of public librarian’s towards audiobooks and reading by listening, and to describe their experiences of literature mediation of audiobooks in public libraries. As a result of that I wish to shed light on the position of audiobooks in public libraries today. The background is that the audiobook as a book format has grown big

This thesis examines how unpaid care work within the familial context is legally regulated in Austria and to what extent these legal regulations reinforce the gendered labor of social reproduction. Drawing on Social Reproduction Theory (SRT) as both a theoretical framework and a critical methodology, the thesis analyzes legal texts, policy documents, court decisions, and official statistics. The a

For decades, Article 41.2 of the Irish Constitution has been coupled with gender specific and sexist language that positions women as carers within the home. On International Women’s Day of 2024, the Irish Government sought to amend this Article through a national referendum. This thesis aims to critically examine the political discourse that took place during the timeframe of this referendum and

A voluntary EU law was implemented in 2022, which allowed communicative services to monitor all sent messages on their platforms in search of child sexual abuse material (CSAM) online. Its proposed successor, infamously called ‘Chat Control 2.0’, expanded these ideas further, demanding communicative services to monitor all sent messages and stored emails in search of CSAM. As the discussions of th

I den här uppsatsen undersöks sambandet mellan åldersskillnader i äktenskap och makarnas livs- samt familjetillfredsställelse, både på internationell och regional nivå. Metoden som tillämpats är tvärsnittsbaserade regressionsanalyser med OLS, där olika regressionsspecifikationer testats och där sambandet med tillfredsställelsen har tillåtits variera beroende på om mannen eller kvinnan är äldst. ReThis thesis examines the relationship between age differences in marriage and spouses' reported life and family satisfaction, both at international and regional levels. The analysis is based on cross-sectional OLS regressions, using various model specifications and allowing the relationship to differ depending on whether the husband or the wife is older. The results indicate that age differenc

Whereas Nordic education always has been freely accessible to its countries’ citizens, the commodification of education is no new phenomenon to the rest of the world. Nor is the idea of abroad studies, which Chinese students have pursued for decades. With Nordic educational offers available amongst many others within the global higher education market, it becomes of interest how this well-establis

What does it mean to have a virtual body and to use it in the virtual space? This thesis examines the daily activities of VRChat users in their virtual avatars, with a focus on the entanglement of the virtual nature of the avatars and the realities being brought into the avatars by the users. Based on my ethnography in VRChat, I have examined the mutual influence of virtuality and reality in terms

This study examines the everyday life and mobility patterns of shoe shiners in La Paz and focuses in particular on the perspective of female shoe shiners. Shoe shining is a stigmatized profession in La Paz. Based on Lefebvre’s theory of the right to the city, the study investigates the means through which shoe shiners are able to access and use public space—especially through the payment of patent

Purpose: The purpose of this study is to explore the relationship between ESG performance and firm performance across the five tiger cub economies of Indonesia, Malaysia, the Philippines, Thailand, and Vietnam, and to see whether it is affected by institutional factors of regulatory quality and government effectiveness. Theoretical Perspective: The theoretical framework of this study is primarily

Based on a sample of 591 emerging market private equity funds from the Preqin database, this paper investigates the relationship between fund structural characteristics and relative performance. Benchmark-adjusted internal rate of return (BAIRR) is used to measure performance, and a cross-sectional regression model is constructed with fund size, GP experience, investment strategy, and investme

The purpose of this study is to improve the understanding regarding how craftspeople experience managing their craft identity when faced with the issues pertaining economic survival for their company. Specifically we hope to understand how they experience and manage liminality. The study expands the literature on liminality (Beech, 2011; Ibarra & Obodaru, 2016) by extending it to the area of c

As the climate crisis has intensified in the 21st century, the role of ESG has become increasingly important in the international community. As the largest developing country, China has also been actively promoting ESG development. In September 2020, at the United Nations Climate Summit, China announced its “dual carbon” targets—to reach peak carbon emissions by 2030 and achieve carbon neutrality

This study examines the impact of the European Green Bond Standard on the pricing of green bonds in the European bond market. The EU Green Bond Standard entered into force in December 2023 and its purpose is to enhance transparency and investor confidence by providing a clear framework for green bond issuance. Using a matched sample of 105 green and conventional bond pairs with weekly yield data,

This paper focuses on the detection of structural breaks in the second-order matrices of multivariate time series. A comprehensive simulation-based comparison is conducted to measure the performance of three widely cited nonparametric methods that allow for serial dependence in the data: the pure CUSUM procedure with binary segmentation in Aue et al., (2009), the CUSUM-based sparsified binary segm

Uppsatsen undersöker om det rättsliga stödet för sekretess enligt 21 kap. 7 § offentlighets- och sekretesslagen (OSL) uppfyller legalitetsprincipens krav. Av 21 kap. 7 § offentlighets- och sekretesslagen (OSL) framgår det bl a. att sekretess gäller för personuppgifter, om det kan antas att uppgiften efter ett utlämnande kommer att behandlas i strid med dataskyddsförordningen (GDPR) eller dataskydThe essay investigates whether the legal basis for confidentiality according to the 21st chapter 7 § of the Public Access to Information and Secrecy Act (OSL) is in fulfillment of the demands that follow the principle of legality. According to the 21st chapter 7 § OSL, confidentiality applies to personal data if it can be assumed that, after being disclosed, the data will be pro-cessed in violati