Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. Van Doesum and Nellen have identified two functions of economic reality. In this regard, its benchmark of VAT reality

In the context of increasing welfare chauvinism in the Swedish right wing, and a mainstreaming of far right nationalist ideology, it has become increasingly important to analyze the racialized and classed implications of restrictive welfare discourse. Anchored in the feminist, antiracist and postcolonial theoretical field, this thesis analyzes welfare discourse in officially published political te

Purpose: This thesis aims to understand the deeper reasoning behind the individual’s decision to join and work in a start-up. This ought to bring insights into what founders should focus on when designing strategies for attracting and retaining employees in early-stage start-ups. Methodology: For this study 10 interviews with joiners in early-stage start-ups were conducted. We apply an inductive q

The aim of the study is to examine how the Kävlinge municipality revalidates the city centre in Kävlinge, both in the general planning work and by using the BID model. The research questions for the study are formulated as followed: How does the Kävlinge municipality work to achieve the goal of a vibrant city centre in Kävlinge? and Which opportunities and challenges are there to achieve the goal

Bakgrund: Barnmorskor på förlossningsavdelning delar både glädje och sorg med den födande kvinnan och partnern. Intrauterin fosterdöd (IUFD) är något som barnmorskan ibland kan behöva möta och innebär att fostret dör i magen efter vecka 22+0. Syfte: Att undersöka barnmorskors upplevelser och behov av stöd i samband med intrauterin fosterdöd. Metod: Studien var en kvalitativ intervjustudie med indu

This thesis aims to investigate and analyse Försvarsmakten's use of semiotic resources in their recruiting campaigns through a semiotic multimodal analysis. Försvarsmakten has been dominated by men for many years and now, in an attempt to change that, Försvarsmakten is targeting women to join the force. Advertising has in general been embossed with gender stereotypes for the last decennials bu

Title: Developing a Supply Chain Management Framework for Decision-making: A Case Study at Lindab Authors: Michelle Jasinski and Louise Skaarup Johansen Problem formulation: Taking decisions to facilitate an efficient supply chain could be difficult and include many parameters. As an international company, Lindab has a well-developed and rather complex supply chain network. However, in Lindab’s

År 2021 utarbetades en promemoria inom Arbetsmarknadsdepartementet med förslag på en reformerad arbetsrätt. Detta förslag berör bland annat LAS (Lagen om anställningsskydd) och uthyrningslagen (Lag (2012:854) om uthyrning av arbetstagare). Den här studien behandlar dels förslaget om att särskild visstidsanställning ska ersätta allmän visstidsanställning, dels förslaget om att den inhyrda arbetstag

Organizational change due to digitalization trends puts established organizations under pressure to constantly adapt in order to compete in today’s markets. The disruptive nature of such transformational changes significantly impacts what organizations stand for and, thus, how organizational members relate to their organization. Taking an interpretivist stance, the aim of this study is to understa

Kvantdatorer har fått mycket fokus i media de senaste åren på grund av sin potentiella förmåga att lösa problem som är för tidskrävande för att låta sig lösas på klassiska datorer. Kvantdatorer skiljer sig i grunden från dagens datorer, genom att bygga på gåtfulla kvantmekaniska egenskaper. En sådan är kvantsuperposition, som innebär att en partikel kan vara i flera kvanttillstånd samtidigt. AntagQuantum annealing provides a promising avenue for obtaining good approximate solutions to difficult optimization problems. Protein folding represents one such problem. For testing novel algorithms and technologies, simplified lattice models are well suited, as they represent considerable computational challenges despite their simplicity. One such model is the HP model, where the protein is represe

On January 4th, 2022, new restrictions under the Europe-wide REACH protocol on chemicals hit the tattooing industry when the content of inks came under regulation. This essay seeks to find out how this directly has impacted tattoo artists and their ability to work. To achieve this a phenomenological approach was used, and data was collected through six semi-structured, qualitative interviews with

Bakgrund: Konsekvenserna av en förvärvad hjärnskada (FHS) ser olika ut, men innebär ofta en komplex sammansättning av symtom som kräver omfattande, individanpassad, rehabilitering. En brist på interventionsforskning och evidensbaserad kunskap kan ses inom arbetsterapi för barn och unga med FHS. Syfte: Att kartlägga och beskriva arbetsterapeutiska interventioner och dess effekt för barn och unga mBackground: Consequences of an acquired brain injury (ABI) differ and the complex mix of symptoms often requires extensive individualized rehabilitation. There is a lack of intervention research and evidence-based knowledge within occupational therapy for children and adolescents with ABI. Objective: To provide an overview and a description of occupational therapy interventions and their effect o

Syfte: Denna studie syftar till att undersöka hur företag kommunicerat inom ramen för Rysslands invasion av Ukraina för att skapa sig legitimitet. Uppsatsens syfte är att djupdyka i hur företag, sedan invasionen bröt ut, agerat och kommunicerat sitt ställningstagande i invasionen. Forskningsfråga: Hur skapar företag legitimitet genom sin kommunikation under kriget mellan Ryssland och Ukraina? MetoPurpose: This study aims to examine how companies have communicated in order to obtain legitimacy within the context of Russia's invasion of Ukraine. It further aims to examine how companies have communicated their chosen position in the invasion. Research Question: How do companies obtain legitimacy through their communication during the Russia-Ukraine war? Methodology: The thesis uses a qual

There is a great belief in the use of repression and increased state control to combat social problems, particularly crime, in current Swedish crime policies, visible through the 34-points program in which most points are aimed at longer penalties and increased state authority. At the same time, the government claims the need for promotion of desistance. This study aims to explore the governing of

Cryptocurrencies are attracting the interest of investors and the public since they are perceived as an alternative to overcome the limitations of the current financial system. Cryptocurrencies are energy-hungry; therefore, the environmental cost represents a limitation to their adoption. Research regarding the environmental aspect of cryptocurrency adoption is lacking and tends to be biased or ob

The heterogeneity in regional growth rates within the European Union has been subject to a vast array of studies and research. However, there exists surprisingly little literature focusing on the impact of regional structural development on the economic growth processes. Given that the treaty on the functioning of the European Union emphasises the strengthening of the economic and social cohesion

This paper was aimed at synthesising a comprehensive understanding of the sometimes opposing conceptualisations and practical applications of mindfulness in Western societies. Mindfulness is a part of a meditation practice derived from ancient Buddhist doctrine, in the form of the Pāli word sati. After proven successful against stress, Jon Kabat-Zinn started promoting it in 1990. It became popular

The COVID-19 pandemic has fuelled the transformation of organisations from physical work environments to hybrid working environments. Some organisations have made the permanent change to a hybrid working environment – the hybrid working environment, herein, a mix of office and remote work. However, there is a limited body of literature to be found on the relation between organisational identificat