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Denna uppsats behandlar hur begreppet livsmedel ska förstås i mervärdesskatterättslig mening. Frågan har blivit relevant på grund av den tillfälliga sänkningen av mervärdesskatten på livsmedel från 12 procent till 6 procent, som gäller från och med den 1 april 2026 till och med den 31 december 2027. Eftersom den reducerade skattesatsen endast omfattar sådana produkter som rättsligt kan klassificerThis thesis examines how the concept of food should be understood in the context of value added tax law. The issue has become relevant due to the temporary reduction of VAT on food from 12 percent to 6 percent, which applies from 1 April 2026 until 31 December 2027. Since the reduced tax rate only applies to products that can legally be classified as food, the scope of the concept gains both pract

Sedan principen om ömsesidigt erkännande först formulerades i Cassis de Dijon-domen 1979 har den utgjort ett centralt inslag i den europeiska rättsordningen, och den fortsätter att spela en avgörande roll för att förverkliga den fria rörlig-heten inom EU:s inre marknad i dag. Även om principens kärna, att varor som lagligen saluförs i en medlemsstat i princip ska få cirkulera fritt i en annan, harEver since its emergence in 1979 in the Cassis de Dijon judgment, the principle of mutual recognition has constituted a central element of the European legal order, and it continues to play a crucial role in realising free movement within the EU’s Internal Market today. Although the core of the principle, that goods lawfully marketed in one Member State should be permitted to circulate freely in a

Den här uppsatsen undersöker hur incels på ett internetforum konstruerar och organiserar maskulinitet och socialt värde i relation till det. Baserat på observationer i det största incelforumet i incelosfären, ämnar den att utreda aspekter av hur de skapar sin sociala verklighet online. Med hjälp av Connells maskulinitetsteori och teorin om värde och hierarki av Haynes och Hickel granskas vikten avThis thesis examines how incels on an internet forum construct and organize masculinity and social value in relation to it. Based on observations in the biggest incel forum in the incelosphere, it aims to unravel aspects of how they create their online social reality. Using Connell’s masculinity theory and the theory of value and hierarchy by Haynes and Hickel, this thesis intends to shed light on

The safe and just Earth System Boundary for groundwater is transgressed in a quarter of aquifers in Spain, with irrigated agriculture being the largest driver of overexploitation. Guided by the Earth System Boundary Framework, this thesis studies interventions that reversed agricultural groundwater depletion. Through a systematic literature review, five such cases were identified. While aquifer ab

This thesis identifies and evaluates business model alternatives for Oceanbird’s Wing 560 rigid sail, a wind-assisted ship propulsion technology approaching broader commercialisation. The shipping industry’s complex ownership structures create split-incentive problems that complicate investment in fuel-saving technologies, making the choice of business model a strategic decision. Furthermore, the

This thesis investigates the performance and hysteresis behaviour of building-integrated halide perovskite solar modules (BIPV PSCs) under various environmental conditions. With perovskite solar cells emerging as promising third-generation photovoltaic technology due to their high efficiency, scalability, and relatively low production costs, their integration into building surfaces offers signific

The vacuum brazing process was found to have an impact on the corrosion and mechanical properties of the austenitic stainless steel 316L. Although, the effect of heat treatment has been investigated previously, the impact of the nitrogen pressure in the vacuum furnace remains insufficiently understood. Therefore, this study examines two different coils of 316L stainless steel heat treated in three

This thesis explores the possibility of using extended Berkeley Packet Filter (eBPF) to implement inline security enforcement for containerized workloads. The objective is to automatically create profiles for runtime enforcement within cloud environments such as Kubernetes. A key feature of eBPF programs is that they can attach to various different kernel events, similar to the Linux Security Modu

Strategic lawsuits against public participation (SLAPPs) deploy litigation to suppress political rights – especially public participation rights and freedoms of expression, assembly and association. The rights of journalists, human rights defenders, civil society organisations and individuals are chilled by these cases and legal threats, which convert matters of public interest into private disput

The Trigger Scintillator (TS) of the Light Dark Matter eXperiment (LDMX) is responsible for counting the electrons in the incoming beam in order to accurately determine the trigger threshold used in identifying missing momentum events. Electrons are counted by reconstructing their approximately horizontal tracks through the TS. The software algorithm operates on a maximum vertical tolerance value,

In today’s world, the growing use of solar photovoltaic (PV) systems especially in the logistics sector has provided companies with new opportunities to produce renewable energy, improve their sustainability performance, and reduce carbon emissions from their operations. Importantly, the deployment of solar systems also helps contribute to broader environmental goals such as the European Green Dea

Social workers in Swedish child welfare operate within a context where children’s right to express their views is legally regulated, while professional decision-making often takes place in complex situations involving different perspectives and interests. This study aimed to explore how social workers describe their use of professional discretion in cases where children’s and parents’ wishes do no

The assessment of sunlight access in buildings is constrained by methods that rely on simplified point-based evaluation. EN 17037 sunlight exposure evaluates sunlight at a single point on the aperture under restricted temporal conditions. This limits the representation of how sunlight interacts with the aperture over time. These characteristics reduce its applicability at early design stages. The

In recent years, as 6G wireless systems continue to develop, high-accuracy indoor localization has become increasingly important for future wireless systems. At the same time, reliable indoor positioning is needed by many location-aware applications, such as robotic navigation, emergency healthcare, and smart transportation. Since indoor wireless measurements can vary over time due to multipath pr

As offshore wind farms continue to grow in scale and number, wake interaction between turbines represents a significant source of power loss and increased fatigue risk. Consequently, there has been an increased interest in wake control strategies. Wake control strategies aim to mitigate these effects but their comparative effectiveness across power, wake velocity and turbulence intensity is not we

Cybersecurity has never been more relevant than it is today, as attacks become increasingly sophisticated. To keep devices safe from threats, a new type of smart firewall has become an active area of research. This type of firewall can dynami- cally configure itself based on incoming network traffic using reinforcement learn- ing. This research has shown promising results; however, its impact on r

The thesis analyses one of the most debated issues in EU civil procedural law following the adoption of the Representative Actions Directive in 2020. The Directive introduced a harmonised framework for collective redress within the EU, making it possible to bring both collective compensatory and injunctive actions. At the same time, however, it also created important practical and procedural chall

I takt med utvecklingen av AI-genererad media, har allmänhetens uppfattning om sådant innehåll förändrats. Studier visar att innehåll som märks som AI genererat interageras mindre med jämfört med innehåll märkta som mänskligt skapat. Mot denna bakgrund undersöker uppsatsen eventuella metoder för att verifiera att innehåll är skapat av en människa, i synnerhet ifall rätten till namngivelse kan fungWith the rise of AI generated media, a shift in the audience perception of AI generated content has taken place, where studies show that content which is labelled as AI will be less interacted with compared to human labelled content. The thesis therefore examines possible methods for verifying human made content, in particular, whether copyright’s right of attribution can act as a veri-fier for hu

This thesis aims to address a dual crisis. Globally, the construction industry relies on a linear “take-make-dispose” approach and a “tabula rasa” tactic in each novel project, draining the Earth’s resources. Locally, around a half of residential buildings in Riga, Latvia, are of Soviet mass housing typology. These structures are on the verge of structural expiration, at risk of progressive collap

This thesis examines the transport justice in Copenhagen for multimodal transport using cycling and the metro network, to answer the research question ‘How equitable and equal is the bicycle access to high-capacity public transport metro stations in Copenhagen, and how is transport justice distributed?’. This question is answered by combining an expert interview, field observations, and geographic