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Mervärdeskatterätten utgör ett fullständigt harmoniserat område inom EU och medlemsstaternas lagstiftning på området är till sin helhet baserad på EU rätten. En uniform tillämpning av momsreglerna i medlemsstaterna är av stor vikt för mervärdesskattesystemets funktion. Skyldigheten att tolka nationell lag i enlighet med EU rätten är därför ett viktigt instrument för att säkerställa en uniform tillThe area of VAT constitutes a completely harmonized area within the EU and the national provisions in this area are to their entirety based on EU law. A uniform application of the VAT provisions throughout the EU therefore becomes essential in order to ensure the proper function of the VAT system. The obligation for national courts to interpret national law in conformity with EU law becomes an imp

As a result of 20th-century car-centric planning, many urban districts had emerged designed to serve only one function. Different residential suburbs and trade areas were dispersed scattered within and outside the cities. This has led to more dependence on private cars to meet people’s daily needs. Urban Ergonomics will discuss one type of these areas, the external shopping centers, or the big-bo

Energy transition is crucial to mitigate the impacts of climate change globally. Solar energy, particularly through photovoltaic (PV) technology, plays a critical role in this transition. Innovation within the solar PV industry is essential, and policy support, especially government subsidies, is crucial for its technological advancement. This study focuses on China’s solar PV industry given its l

Som en del i klimatomställningen av svåråtkomliga sektorer som sjöfart, flyg, och kemiindustri kan elektrobränslen komma att spela en viktig roll. I Sverige har e-metanol väckt intresse, och flera produktionsanläggninar är planerade eller under byggnation. Dessa kommer att vara stora elkonsumenter, men på grund av den traditionellt icke-flexibla metanolsyntesprocessen finns det frågetecken kring hAs a part of the climate transition of hard-to-abate sectors such as shipping, aviation, and chemical industry, electrofuels may play a key part. In Sweden, e-methanol has gained interest, and several production facilities are currently planned or under construction. These will be very large electricity consumers, but because of the traditionally inflexible methanol synthesis they may not be able

The creation of new words or expressions, known as neologisms, plays a crucial role in the evolution of language, reflecting societal changes, technological advancements, and cultural shifts. Their presence has become even more prominent in recent years due to the effects of globalization and the widespread influence of the English language. This thesis aims to investigate recent neologisms in Mod

Development of a new spatially complete and daily continuous lake surface water temperature dataset for Lake Vänern, Sweden Keywords: Physical Geography, Ecosystem Analysis, Remote Sensing, Data Fusion, Reanalysis Product, Lake Surface Water Temperature, Hydrology Lake Surface Water Temperature (LSWT) is an important indicator to monitor changes due to climate change on a regional scale. Changes

This thesis investigates the EU’s strategic autonomy which refers to the EU’s strive for increased independence without having to rely on other countries in important policy areas. EU strategic autonomy was introduced in 2013 and has become a higher priority due to recent geopolitical changes. The research question is how the EU balances strategic autonomy with their commitments to multilateralism

This thesis investigates the enhancement of technical tasks in penetration testing through the integration of soft skills, contrasting them with hard skills within the cybersecurity profession. The research utilized a conceptual framework developed for this study, alongside empirical data gathered from semi-structured, qualitative interviews with 3 penetration testers and 2 in-formation security s

In this study, over 2000 Milky Way stars were analyzed in the [Mg/Mn] vs [Al/Fe] chemical plane to identify accreted stars. The Milky Way's faster star formation enriches disk stars with iron-peak elements such as Mn and reduces alpha elements like Mg. Accreted stars, originating from slower star formation rate environments, exhibit lower metallicities, reflected in lower [Al/Fe]. The study ev

This thesis integrates Actor-Network Theory (ANT) and Tim Ingold's concepts of "dwelling" and "making" based on my cultural analysis conducted at the Museum of Memory on Hands in Guiyang, China, during both the summer and winter, for one month each season. The study primarily explores the museum’s vision of "All things in symbiosis, life can perpetuate" is manifes

The main purpose of this thesis is to investigate the digital skills that are important for accountants in order to stay relevant in the era of digitalization. In addition, the research has two sub-purposes. The first sub-purpose is to study the digitalization-related training. Secondly, the thesis aims to explore the accountants’ opinions on the challenges associated with the digitalization in th

People’s ability to learn holds a promise for sustainability as learning is seen to enable change; yet, the prevalence of norms and values in society that reinforce unsustainability may severely challenge this process. The debate on what role learning can play is centered around the question whether people can learn from others and if so, how to enhance it. More precisely, who has to learn what fr

Den svenska transportsektorn står för ungefär en tredjedel av landets totala utsläpp av växthusgaser och släppte 2019 ut 16,4 Mt CO2-ekvivalenter. Av dessa står den tunga vägtrafiken för cirka 20 % och är efter passagerarfordonen den största källan till utsläpp av växthusgaser inom sektorn. I och med FN:s klimatpanels återkommande rapporter om klimatförändringen och den Europeiska Unionens nya kliThe Swedish transport sector accounts for roughly a third of the country’s total emissions of greenhouse gases, emitting 16.4 Mt CO2-equivalents in 2019. Of these emissions, the heavy road traffic accounts for 20 % and is the sectors largest source of greenhouse gas emissions after the passenger vehicle fleet. With the Intergovernmental Panel on Climate Change's recurring reports on the climat

Purpose: The purpose of this study was to generate insights and shed light on the value of interdisciplinary knowledge and skills derived from a novel educational concept (Master in Management, MiM) as assessed by the corporate world. Therefore, companies’ perception of the synthesis of knowledge from management graduates with non-business bachelor degrees was explored. Ultimately, this research a

Both post-colonialism and historical novels are highly topical research themes in today’s literary field, but storytelling as a genre has lost its status. This essay aims to look at the importance of storytelling in the 2014 published novel The Moor’s Account, and how storytelling can be connected to post-colonial rewritings of history. This is achieved through looking at the emphasis on storytell