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The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. According to FCE Bank, a head office and its branch are to be deemed as one single taxable person, with the result that no taxable supplies occur between these entities. In Ampliscientifica, the CJ
Tracking activities have lately been very popular in smartphones, which requires that the devices are able to classify activities correctly. Since this type of devices has limitations in both power consumption and computational performance, it is important to keep these factors to a minimum. Therefore, the low cost of the accelerometer sensor is a good platform to build a classification on. Althou
The use of spatial information has become an important resource for decision support making at national and regional levels. In this respect, several private and public organizations are continuously collecting and producing geospatial data. However, there are still problems that affect the usage of spatial information. As a response to these problems, several spatial data sharing initiatives have
The watch officer on board of vessels of the Netherlands Royal Navy has to deal with a wide variety of interest during his/her duty. Despite the wide variety of interests the watch officer has to manage, the amount of incidents and accidents is few. Apparently, the watch officers of the Netherlands Royal Navy are well able to manage this wide variety of interests. The aim of this thesis research
This paper analyses the impact mobile money service Tigo Money has on households’ transfer behavior within social networks. To be precise, the paper investigates if household that use Tigo Money 1) send and receive more transfers, 2) if they do this with an expanded network, and 3) if they send and receive more transfers for emergency reasons, compared to non-using households. To answer these ques
As a mean of tackling the harsher business environment of today has use of various enterprise resource planning systems (ERPS) increased. It, thus, felt self-evident to focus on what implementation of such new technology would mean and involve both for a whole organization as well as its employees. The construction industry has a long history of and is characterized with project-based work and yet
Renewable energy is increasingly gaining currency as a sustainable substitute for fossil fuels. Iceland has been framed as one of the world’s renewable energy success cases and the country’s renewable energy production has multiplied in recent decades. This thesis approaches Iceland’s renewable energy sector from a critical perspective. It investigates the dominant discourse around the expansion o
Kopplingar mellan interna prestationsmätningar och ständig förbättring undersöks genom fallstudie av IKEA Food Service. Uppsatsen genererar fem hypoteser kring ämnet.
This thesis discusses the expression of sexuality and lifestyle among Singaporean homosexual men in the context of Singapore and Bangkok respectively. The objective of this research was not to generalize the pattern of the expression but to provide examples from individual cases. There were in total 13 Singaporean and Thai interviewees included in this research. These interviewees consisted of 7 S
Currently, there is an increased societal focus on youth criminality and also a growing popularity of municipal social outreach work as a countermeasure of it. The purpose of this study is therefore to elucidate social outreach workers' experience of their work with children through a crime preventative perspective, to expound upon their role in crime prevention and to highlight the emotional
The area of Västra Hamnen within Malmö municipality has since the area’s reconstruction, from industrial harbour grounds into a residential area in 2001, been regarded as the city’s frontrunner in sustainable urban planning. In this role the area has worked to garner much international attention for Malmö, while at the same time becoming one of the most exclusive areas in the city, with some of th
The thesis examines the economic strategies which two private museums of Meteora, the Hellenic Culture Museum and the Natural History Museum of Meteora and Mushroom Museum implement, so as to grasp the economic strategies that private museums in Greece adopt. Utilizing Varbanova’s (2013) framework which places specific emphasis not only on the open-system theory as an efficient way to comprehend t
Unlike most bacteria, Streptomyces grows by extending branching hyphae, forming a mycelium that resembles fungal growth more than typical prokaryotic behaviour. This growth strategy leads to questions about how bacteria control cell shape, polarity, and development in a multicellular context. While many regulatory systems involved in Streptomyces development have been described, others remain poor
Det primära syftet med studien var att undersöka genomförbarheten av dagliga skattningar två gånger dagligen av symtom, psykologisk flexibilitet (PF) och funktion hos vuxna med systemisk lupus erythematosus (SLE). Det sekundära syftet var att undersöka sambandet mellan de vanligaste och mest besvärande symtomen på SLE (dvs. smärta, trötthet, ångest, depression och kognitiv påverkan), hälsorelateraThe primary aim of this study was to assess the feasibility of obtaining twice-daily recordings of symptoms, psychological flexibility (PF) and functioning from adults with Systemic Lupus Erythematosus (SLE). The secondary aim was to investigate the relationship between the most common and burdensome symptoms of SLE (i.e., pain, fatigue, anxiety, depression and cognitive impairment – CI), health r
This project was completed in collaboration with the graph database company Neo4j with the aim of developing a new algorithm for automatic detection of software bugs that degrade system performance, commonly referred to as performance regressions in the industry. Due to the large number of benchmarks used to monitor different aspects of the product environment, a flexible and robust solution was n
This thesis investigates the evolution of cinephilia in the digital age through a case study of Letterboxd, a popular and culturally significant yet understudied social platform dedicated to film logging, reviewing and film discussion. Grounded in theories from film studies, this thesis adds a necessary media and communication perspective to explore how contemporary cinephile identity is performed
Agonistic peace is an emerging approach in peace studies that advocates for non-violent and political continuation of conflict through transformation of inter-groups relationships so that former antagonists recognize each other as legitimate actors. As of yet, the practical implications of agonistic peace for ending violence and promoting durable peace have been relatively understudied, especially
