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Moms-systemet har blivit en allt viktigare inkomstkälla för medlemsstaterna i EU över det senaste årtiondet. Men på grund av oro över suveränitet och oförmågan att nå consensus över hur gränser ska behandlas i samband med moms har nu systemet blivit utdaterat, komplicerat att följa för de som vill handla över gränserna samtidigt som systemet är öppet för bedrägeri. Denna uppsats kommer att undersöThe VAT system has become an increasingly important source of revenue for the European Member States over the past decade. But due to concerns about sovereignty and inability to come to a consensus on how to treat borders in relation to the VAT, the system is now imperfect, outdated, complicated to follow for those wanting to trade cross border while also being vulnerable to fraud. This thesis wil

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Far-field three dimensional x-ray diffraction (3DXRD) data acquired by repetitive acquisitions with a beam much smaller than the sample width is sometimes referred to as scanning-3DXRD. We here analyse the scanning 3DXRD approach and present a novel reconstruction technique capable of reconstructing intra-crystal variations in crystal structure from a set of recorded 2D diffraction patterns. The m

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Elnät är komplexa och vidsträckt system som förlitar sig på alla sina beståndsdelar för att bibehålla en god driftsäkerhet och stabilitet. Den ökade andelen vind- och solkraft utgör ytterligare ett dynamiskt element i de redan komplexa systemen. En analys och behandling av riskerna kan bidra till en säker övergång, där påverkan på hälsa, miljö och ekonomi är minimal. Studien är utformad utifrån etThe electric utility system is complex and dependent on all of its constituents for attaining a reliable distribution. The increase of solar and wind power adds a new dynamic element to this system. Risk management methodology can help in facilitating a safe and sustainable transition, achieving minimal negative impact on society, environment and economy. The working process of the Thesis is const

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Protected areas (PAs) embody a historical legacy of value contestation and human exclusion. While the rise of community-based conservation in the 1980s sought to reconfigure this mechanism by running a counter narrative arguing that biodiversity conservation and development were mutually reinforcing objectives, exclusionary PAs continue to maintain a strong position in the conservation discourse.

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Purpose - Even though noticeable improvements have been made in global health in recent years, the distribution is uneven throughout the world and many developing and low-income countries lack access to required medicine and vaccines. Thus, a model to strategically source vaccines for these nations can contribute a great deal. This paper presents an extensive review of strategic sourcing literatur

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Many studies have found close relationships between accessibility and various socio-economic indicators. Yet, since accessibility tends to have differentiated effects, both socially and spatially, there is a need for a model which allows for a disaggregated analysis of accessibility. The model should be possible to use in areas where road network data is incomplete. In this paper such an accessibi

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We present a search for a light (mass < 2 GeV) boson predicted by Hidden Valley supersymmetric models that decays into a final state consisting of collimated muons or electrons, denoted "lepton-jets". The analysis uses 5 fb(-1) of root s = 7 TeV proton-proton collision data recorded by the ATLAS detector at the Large Hadron Collider to search for the following signatures: single lepton-jets with a

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ABSTRACT: BACKGROUND: Objective was to describe variations in how social insurance officers conceive the cooperation with the health care in their daily work with sick leave. METHODS: Fifteen social insurance officers (SIOs) working with administration of sickness benefits were interviewed. They were purposefully recruited to represent different parts of the social insurance office organization, d

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Review of G. Kurt Piehler (ed.), The United States in World War II. A Documentary Reader.

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Diabetes mellitus is one of the most common endocrine disorders in dogs and is commonly proposed to be of autoimmune origin. Although the clinical presentation of human type 1 diabetes (T1D) and canine diabetes are similar, the aetiologies may differ. The aim of this study was to investigate if autoimmune aetiology resembling human T1D is as prevalent in dogs as previously reported.

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The sun and its heat are two of the most universal symbols known to humanity, yet their supposed meanings vary greatly. The sun can be thought of as a giver of life, but its hot and scorching rays can also be associated with drought and the powers of destruction. The present study concerns the latter view of the sun and related ideas as reflected in the Hebrew Bible and the cuneiform alphabetic te

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This paper addresses the decline in infant mortality that occurred with a remarkable synchronization across Europe around the turn of the century 1900. It is the argument of this paper that this development is not just, as in the conventional view, the side effect of economic growth but could be derived through a cumulative chain of events, starting with the discovery of the germ theory. Mokyr has

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Two recent papers (Foulsham, Barton, Kingstone, Dewhurst, & Underwood, 2009; Mannan, Kennard, & Husain, 2009) report that neuropsychological patients with a profound object recognition problem (visual agnosic subjects) show differences from healthy observers in the way their eye movements are controlled when looking at images. The interpretation of these papers is that eye movements can be

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Cannulation of the papilla vateri represents an enigmatic first step in endoscopic retrograde cholangiopancreaticography (ERCP). In light of falling numbers of (diagnostic) ERCP and novel techniques, e. g. short-wire system, we were interested in the approach novice and experienced endoscopist are taking; especially, what makes a papilla difficult to cannulate and how to approach this. We devised

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This study explores boundary-crossing networks in fuel-cell science and technology. We use the case of Norwegian fuel cell and related hydrogen research to explore techno-science networks. Standard bibliometric and patent indicators are presented. Then we explore different types of network maps-maps based on co-authorship, co-patenting and co-activity data. Different network configurations occur f

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The moult migration of Greylag Geese Anser anser from Scania, southernmost Sweden, was studied based on resightings of neck-banded individuals marked in the breeding areas. Most geese seen in moulting areas were recorded in the marking area both before and after moult. Lip to 1992, 72% of all neck-banded Greylag Geese recorded front a moulting area were reported from Oostvaardeusplassen in the Net

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In this paper we trace the establishment of the graduate school in mathematics education in Sweden. To provide a useful context for this initia-tive we review briefly the evolution of the PhD, the development of doctoral degrees and doctoral programmes in mathematics departments in Sweden, as well as the growing popularity of graduate schools. Progress and pro-gramme issues encountered to date are