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The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. The equal treatment of taxable persons ensures that taxable persons in a comparable situation are not
Simulations of large detectors such as the ATLAS detector at the LHC (Large Hadron Collider) are compute-intensive projects, and are according to current internal estimates expected to be consuming 40 % of the total ATLAS CPU resources in 2020, creating a need for software optimization strategies. We investigate build configurations of the Geant4 simulation software to find if a) a performance imp
Around the world the rise of populist and anti-globalization forces can be seen. In Sweden this movement is prevalent as well, as the populist party the Sweden Democrats is experiencing a substantial increase in support. The reason for this is a widely debated subject amongst scholars. One potential explanation for the rise of populism could be the increased imports from China in recent years. Pre
This thesis is a conceptual study focused on the relationship between populism and conspiracy theories to see if populism poses a totalitarian threat to democracy. Starting with a discussion on democracy and populism, this thesis examines the relations between conspiracy theories and populism as well as their respective constructions. Thereafter, departing from Hannah Arendt’s book the Origins of
The Pacific Island countries face a host of unique and urgent development challenges that have historically provided the impetus for pursuing various forms of regionalism. This study seeks to shed new light on these processes by examining how the low levels of institutional and governance capacity of regional actors has influenced the success of institutional development strategies within the broa
This thesis investigates the reasons behind the continuation of legitimisation for the ruling party in Singapore, despite its undemocratic practices. The main hypothesis is that the ruling party has effectively utilised competitive authoritarianism, which involves the use of manipulation and repression to maintain control over the public and convince or pressure them to vote for the party. Through
Organizational identity has been mostly researched through a managerial perspective, where employees are given a secondary role. This thesis approaches identity from a dynamic perspective and explores how librarian identity is enacted in daily interactions between librarians and patrons, whilst considering any implications for the organization. The research focuses on a single case where participa
Due to the world becoming increasingly more ambiguous and uncertain, some concepts may consequently become more relevant when evaluating ways to cope with this change. One such concept that has historical indications of being a significant factor in people’s ability to successfully cope with a changing environment is what is called the need for closure. Developed and researched by Arie W. Kruglans
The EU-US Privacy Shield Decision on data transfers between the EU and the US was found invalid by the CJEU Schrems II ruling on 16 July 2020. After Schrems II, discussions among scholars and practitioners on legal challenges of international data transfers resulting from the case has gained much tension during the past years. Given the significant amount of data that flows between organizations a
Kemira Kemia AB produces a water treatment chemical named ”PIX-Sulfate”, where “PI” stands for “poly iron x”, and the “x” represents a conjugate ion, such as chloride or sulfate, in this case, sulfate. The main process for producing PIX Sulfate at Kemira’s plants today is to dissolve magnetite in diluted sulfuric acid and to oxidize the resulting liquid using oxygen. Currently, this process is car
This thesis investigates how place can be understood through assemblage theory and what that implies for the understanding of human relation to place. The framework has been widely used outside and within human geography, at a few instances related to place. Exploring place as assemblage is done through a case study of S:t Pauli cemeteries in Malmö. Main methods are walk along interviews and obser
The Former Repairing Tank Facility at the area Hadzici in Bosnia and Herzegovina was targeted by the NATO forces at the end of 1995. As a result, residues of depleted uranium (DU) ammunition have penetrated to the ground polluting the environment to some great extent. Succeeding the war, several people established to the area which has been thereafter transformed into a growing industrial site. T
Industrial policy regains interest in politics and academia to drive economic growth and solve challenges. However successful implementation remains challenging, and it lacks consensus on a common framework. Hence, firstly the study synthesises existing principles and frameworks into a comprehensive framework of principles for industrial policy for the 21st century. Secondly, it examines the align
The HIBEAM experiment ventures to measure the theorized coupling between neutron spins and an effective oscillating field caused by axion-like particles. The experiment will use Ramsey interferometry to probe shifts in neutron polarization due to discrepancies in the Larmor frequency of the traveling neutron. To realize a successful experiment, a prototype beamline named the short-HIBEAM will be b
Purpose: The purpose of this thesis is to clarify and evaluate the concept of scenario planning. Methodology: Our research methodology has a qualitative approach and uses deductive reasoning. The theoretical field of strategy formulation has been reviewed and in specific the concept scenario planning was unravelled and mapped. Thereafter, our model was tested in a case study where the empirical da
Research question: "How do young women construct and perform aspirational identities through the Clean Girl aesthetic on digital platforms?" Purpose: The purpose of this study is to expand the understanding of how trendy aesthetics on digital platforms like TikTok shape users’ identity construction and self-performance. Theoretical perspective: Two main theoretical fields, aspirational
