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This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. The initial aim of the VAT system was to operate as if all the transactions occurred in one single country; howe

In less than two decades, online dating services have gone from being seen as a marginal and stigmatised practice, to being a regular activity in people's social and romantic lives. This thesis intends to examine Swedish attitudes towards the digital phenomena of online dating and online dating services. The study was conducted through a quantitative method in the form of an online survey, wit

As Climate Change increases the frequency and severity of wildfires in British Columbia, communities at the Wildland Urban Interface face escalating risks. This thesis explores the challenges and opportunities of community engagement in wildfire management in the city of Kamloops, one of the most fire-prone urban areas in British Columbia. Employing a single-case study design, the research is base

Reaching the targets of the Paris Agreement requires acceleration of low-carbon energy transitions. At the same time, it is not fully understood why some technologies spread more rapidly and widely than others. This thesis advances our understanding of the diffusion of large-scale low-carbon technologies by bridging technology diffusion studies and political economy of transitions. Through combini

The DARPA Grand Challenge (DGC) 2005 was a competition, in form of a desert race for autonomous ground vehicles, arranged by the U.S. Defense Advanced Research Project Agency (DARPA). The purpose was to encourage research and development of related technology. The objective of the race was to track a distance of 131.6 miles in less than 10 hours without any human interaction. Only public GPS signa

The study aimed at (a) investigated the ability of potential lactic acid bacteria (LAB) to ferment quinoa milk, and (b) formulating a method for producing fermented quinoa milk. To meet the objectives, Lactobacillus pentosus and Pediococcus pentosaceus two native bacterial strains were tested. Quinoa milk elaboration was optimized at laboratory scale by selecting an appropriate quinoa/water propor

Prior to the accomplishment of this research, the compatibility of the classic e-servicescape conceptual model in the context Taobao and TMall in China were rarely found among existing e-servicescape literatures due to the standardization taken by both online platforms towards the establishment of individual webshops. Meanwhile, the conceptualization of social factors as social dimension of e-serv

Massive MIMO has attracted many researchers’ attention as it is a promising technology for future 5G communication systems. To characterize the propagation channels of the massive MIMO and to evaluate system performance, it is important to develop an accurate channel model for it. In this thesis, two correlative models, i.e., the Kronecker model and the Weichselberger model, and a cluster-based m

Stadsmiljöer är ofta sårbara vid katastrofer eller extrema väderhändelser. En anledning till detta är att stora delar av de tätbebyggda områden som utgör en stadsmiljö består av ytor som inte tillåter vatteninfiltrering. Detta kan medföra att vissa områden i en stad är mer benägna än andra att drabbas av översvämning. Att lokalisera översvämningsbenägna ytor är en viktig del i en stads uppbyggnad Impervious surfaces, such as large parts of the urban area, reduce infiltration and increase above ground runoff (Chen et al. 2009) with risk of flooding as a result. Urban flooding has the potential to affect a large amount of people, and can cause great harm to economic interests. Therefore it is important to locate potential areas prone to flooding, and have storm water regimes in mind when pla

Problem: Vilka är de drivande faktorerna till köbildning på klinikens avdelningar samt hur kan ökad kunskap om dessa faktorer på sikt skapa möjligheter för en effektivare kapacitetsplanering och en förbättrad servicenivå mot klinikens kunder? Syfte: Förbättra kapacitetsplaneringen för att på så sätt frigöra resurser och minska väntetiderna. Ta reda på vilka data som krävs för att på ett smidigt mProblem: Which are the driving factors creating queues at the different sections at the Department of Orthopedics and is it possible to use enhanced knowledge of these factors to create competitive advantage when conducting capacity planning? Will this also lead to an increased service level towards the patients? Purpose: Improve the capacity planning in order to free resources and reduce waiting

I svensk aktiebolagsrätt finns en grundläggande princip om att aktier fritt ska kunna överlåtas mellan olika rättssubjekt. Trots att principen får anses vara skyddsvärd har lagstiftaren stadgat tre undantag från principen: hembud, förköp och samtycke. Undantagen – kallade överlåtelsebegränsningar – kan införas i bolagsordningen och utgör i praktiken kontrollprocesser genom vilka befintliga aktieägAn essential principle in the Swedish company law is the principle of free transferability of shares. The signification of the principle is to ensure the free transfer of shares between different legal entities. Despite the fundamental nature of the principle, the lawmaker has granted three exceptions to the principle: a post-sale purchase right clause, a right of first refusal clause and a conten

This essay investigates the impact of income inequality on economic growth in developed countries. The link is primarily investigated through the possible influence of income inequality on the four growth channels savings, human capital, population growth and labor force productivity. A theoretical model, based on an extended version of the Romer model, is presented, where a higher degree of incom