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The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back o
The nexus between environmental degradation and economic growth is becoming of greater importance globally and in order to limit global warming at an increase of 1.5 ° C there needs to be a net zero-transition towards carbon neutrality. The Kingdom of Bhutan has over the last decades experienced continuous economic growth while being carbon negative and adhering to its unique Gross National Happin
The role of food-producing sectors such as agriculture and aquaculture in the development process is debated and while some consider industrial production to be the answer, others suggest that small-scale production can also make contributions to poverty reduction and food security. This thesis aims to shed light on these relationships by performing quantitative analyses of the small-scale freshwa
Institutet strafföreläggande införs i svensk rätt år 1948. Syftet med systemet är att effektivt kunna lagföra lindriga och enkla brott, till exempel ringa stöld och olovlig körning. Brottmålsförfarandet tillåter den misstänkte att godkänna ett av åklagaren utfärdat strafföreläggande som avser en påföljd för ett begånget brott. Om den anklagade accepterar strafföreläggandet avstår han eller hon fråThe summary imposition of a fine is introduced into Swedish law in 1948. The purpose of the system is to take legal proceedings more efficiently against minor and simple criminal cases, such as petty theft and unlawful driving. The criminal procedure allows the suspect to approve an injunction filed by the prosecutor regarding a punishment for a committed crime. If the accused accepts the injuncti
The following dissertation examines the relationship between the actual control of insurgent groups, FARC and AUC, in municipalities of Colombia and the subsequent performance of public services. By resorting to a novel semi-parametric, group-based-trajectory model, this paper manages to discern the de facto presence of such groups at the municipality level, which allows carrying out such examinat
While the environmental justice movement has grown worldwide, it seems that the movement has yet to mobilise in South Africa. The instances of environmental injustices in South Africa are abundant but paradoxically this has not given rise to a united movement demanding environmental justice for a transition to a new and renewable energy path. This thesis explores the challenges of creating an envi
När jag hade flöjtlektioner på kulturskola värderades inte musiken efter genrer. Min upplevelse var att flera olika genrer förekom lika ofta på lektionerna. När jag senare sökte in till musikhögskolan och var tvungen att välja genre rubbades denna bild och jag frågade mig vad min roll som flöjtpedagog kommer vara. Ska jag nischa mig inom en genre, eller ska jag kunna lära ut lite av varje? SyftetWhen I had flute lessons at the community school of music and art, music was not valued according to genres. My experience was that several different genres were equally common in the lessons. When I later applied to Malmö Academy of Music, and had to choose a genre, this idea was disrupted and I asked myself what my role as a flute teacher would be. Should I specialize myself within a genre, or s
Automation: Optimering av din tid Tänk dig att du har fått en deadline på ditt nya projekt. Ditt arbete för projektet beror helt på din praktiska noggrannhet och tidsoptimering, samtidigt så ska du lämna in massvis med pappersarbete. Du har en tuff tid framför dig ifall du ska klara detta på egen hand inom tidsramen. Här kommer automatisering in i bilden. Det noggranna och tidskrävande arbetet soAutomated information flow is an important way of optimizing the time used for analyzing processes. Other added benefits are that in a well-made automated system, the probability of human error diminishes because less liability is put on the person to manually transport and utilize the data. This notion of automation can be applied to the field of chromatography. This thesis investigates the poss
The focus in this thesis is on how medical patient records have developed and changed due to the modernization processes in the Swedish health care system during the period 1900– 1986. The processes are followed and analyzed by the written means of communication in use. These are: handwritten text by the physician; type written text produced by a new profession (the medical secretary), and lastly
Den europeiska varumärkesrätten är under förändring och nyligen antog Europaparlamentet ett nytt varumärkesdirektiv och en ny varumärkesförordning. En av de frågor som har varit mest omdiskuterad inför förändringarna är huruvida det räcker med användning av ett varumärke i en medlemsstat för att det territoriella kriteriet som är kopplat till bedömningen av verkligt bruk ska anses uppfyllt i artikThe European trademark law is under revision and recently the European Parliament adopted a new Community Trademark Regulation and a new Trademark Directive. One of the most discussed issues concerning the new legislation is weather it is sufficient to use a trademark in one member state to fulfill the requirement of genuine use in Article 15.1 in the Community Trademark Regulation. Previously the
Abstract The purpose of the study is to examine if the use of state aid in the EU have increased or decreased and especially the use of state aid to support the manufacturing sector. The development of total state aid in relation to GDP and sectoral distribution of total aid are studied. So is state aid to the manufacturing sector and its different objectives and forms, since this sector is grante
ABSTRACT Key words: Axiology, Value of Exchange, Blue Ocean Strategy, Docking Equipment, Key Value Factor, Value Co-Creation, The STACC Value Model Issue of Study: In a typical red ocean - an industry with shrinking margins, overcapacity and decreasing demand - Crawford Solutions has the ambition to become what they call a solution provider. The question arises whether there is a potential for val
The study investigates how the consumption of bulk commodities has transformed from mundane to remarkable and reveals how people, events, meanings and ideas from the past have affected this change in consumers’ attitude. The paper discusses how mundane products have become a center of consumer interest and provides theoretical explanation of the phenomenon. The research focuses on bottled water as
In this essay, I will examine what Origen of Alexandria believed about the resurrection of the body. Origen was condemned as a heretic at the Second Council of Constantinople in 553, one of the main reasons for this was that he was said to deny the physical resurrection of the body. Due to the condemnation of Origen, the work of copying his works was also stopped, with the result that many of Orig
Changes to the Education Act in 2025 will mean that school libraries will have a specific objective of promoting students' reading and media and information literacy. Meanwhile, school library spaces can vary greatly in terms of accessibility and size. The aim of this thesis is therefore to provide knowledge about how the work of school librarians is affected by the possibilities and limitatio
Since we as architects have an influence on people‘s everyday routines in their homes, it is important to understand the most natural human needs in order to create spaces for a healthy and joyful life, which are strongly connected to the environment. The human body is a complex organism which is strongly influenced by its immediate surroundings, whilst responding with circadian rhythms to the eve
Purpose: The purpose of this study is to investigate the impact of brand logics on the success of brand extensions. Methodology: This study has examined two different case studies to better understand the effect of brand logic. An extensive literature review was done on “brand logics”, specifically Unique Selling Proposition (USP) and the Golden Circle, “brand extensions” as well as “brand identit
Climate change and human activities threaten the availability and quality of fresh water resources globally, especially in less developed countries, where poverty and natural disaster risks are present. Despite important research efforts, gaps still exist regarding the understanding of the spatial-temporal variations of water quality and the movement of organic matter within tropical mountain lake
Background: Neuroimaging with magnetic resonance imaging (MRI) may assist clinicians in evaluating brain injury and optimising care in comatose adults resuscitated after out-of-hospital cardiac arrest (OHCA). However, contemporary international data on its use are lacking. Aim: The primary aim was to compare the patient characteristics, early postresuscitation care, and neurological outcomes of pa
