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The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. In line with this, the current VAT Directive also ex
THIS MASTER THESIS is about making diving more accessible. The experience of diving is today relying on a complex set of equipment and infrastructure, thus most people with a certificate seldom use it. My intention is to evolve diving equipment, which has looked the same since the sixties, and by doing that simplifying the experience of diving. The goal is to create a solution positioning itself
The starting point and reoccurring theme of this work is the accommodation of the effective judicial protection of individuals in the European Union system of review of validity of its acts. The discussion of this issue was intense during the decade before the adoption of the Lisbon Treaty due to the Court of Justice’s judgments in the two famous cases Unión de Pequeños Agricultores and Jégo-Quéré
Although most individuals consider gambling to be an innocent and fun activity, when it develops into problem gambling (PG), it can have detrimental outcomes to one’s life, such as over-indebtedness. This study explores the role of maladaptive personality traits and gender in both PG and over-indebtedness, in an online sample of 1479 adult gamblers in Sweden. Participants were administered the Pro
This MSc Thesis’s main objective is to determine the impact of transformer inrush currents in the grid and develop a tool that helps E.ON Energidistribution AB evaluate transformer sizing. The motivation of E.ON is to have a more precise way to estimate the energization consequences of increasing the transformer size in the grid, since currently is being used a rule of thumb that relates the trans
One by one, municipalities around Sweden have started their policies and activities to tackle unemployment. Lund municipality has since 2020 expanded its employment services. This study analyses the employment services implementation in Lund municipality's local government regime. The analysis is done mainly through the lenses of the implementation theory of Lipsky’s (1980; 2010) on street-lev
Betesmarker kan rädda våra pollinatörer Pollinatörer gör att vi får mat i form av frukt, grönsaker, vilda växter och frön. Det senaste århundrandet har jordbruket blivit allt mer intensivt vilket gjort att pollinatörer minskat, framförallt de med specifika karaktärsdrag. Små pollinatörer, och de som har specialiserad diet och boplats har pekats ut som särskilt utsatta för intensivt jordbruk. En aIn the last century, agricultural intensification has led to loss of permanent pastures in the landscape which has been correlated with a loss in biodiversity. Specifically, small specialist species are more negatively affected. Often because they have a higher demand on suitable complementary habitats, larger home-range requirements of a high quality. Small species also have a lower mobility and
In October 2022, the European Commission announced a legislative proposal to make instant payments in euro available to all citizens with a bank account in the EU and EEA countries. When adopting new payment technologies, it can be challenging to balance security and convenience. Consideration must be given to whether compromised security is an unavoidable effect of instant payments or if both obj
This study aims to discover the impact of face-to-face and digital communication channels on effective communication, focusing on their roles in mitigating resistance and creating readiness for change, ultimately leading to a reduction in resistance during change processes. The result is generated through a mixed method: literature research that reveals the role of communication in change processe
The purpose of this essay is to find out how the Swedish district court relates to children’s rights when sentencing young offenders to the new penalty called youth surveillance. Since the Convention on the Rights of the Child is a part of the Swedish law, there was an interest to examine whether law in books actually is implemented in law in action regarding the penalty of youth surveillance. T
The aim of this paper is to investigate the impact of the Brexit-referendum on export trade between the United Kingdom and the Commonwealth countries. The UK has long historical ties with the Commonwealth countries, in addition to its departure from the EU, it is interesting to investigate the British trade policy after Brexit. By constructing a synthetic United Kingdom from the remaining countrie
This master thesis explores the Corporate Sustainability Due Diligence Directive (CSDDD) within the European Union, focusing on how it integrates the concept of double materiality into corporate governance. The directive mandates that companies not only account for the financial impact of sustainability on their operations but also consider their broader environmental and societal effect. This stu
With the acceleration of climate change and biodiversity loss in recent years, the neoliberal economic response to environmental challenges has been to integrate nature into market mechanisms, hoping to account for ecological degradation while funding nature conservation and restoration. This study critically examines the resulting financialisation of conservation, focussing on Scotland in particu
Out of Time? is an empirical study in environmental temporalities. With a geographic focus on Greater Manchester in the United Kingdom (UK), this paper addresses how this specific locality – characterised by a rich history of workers’ struggle, industry and, more recently, climate action – displays features of the concept of “fatal confusion” brought into the academic discourse by Michelle Bastian
Vägar till Reform: Hur Transport Hittade Sin Väg in i EU:s Koldioxidmarknad EU:s utsläppshandelssystem har länge undvikit att inkludera vägtransport, trots att den står för en betydande del av Europas koldioxidutsläpp. Detta är förvånande, eftersom klimatkrisen kräver insatser från alla sektorer. Mitt masterarbete undersöker varför vägtransporten ursprungligen exkluderades, vilka utmaningar det This thesis examines why road transport was initially excluded from the EU Emissions Trading System (EU ETS) and what factors contributed to its later inclusion in the EU ETS 2. This thesis will examine how environmental, economic, and political factors contributed to the shift in policy through the lens of the theories of liberal Intergovernmentalism (LI) and neofunctionalism. The research uses a
The growing vulnerability of cities to extreme heat underscores the urgency of effective urban adaptation policies. Despite the progress in developing urban climate policies and strategies, there remains a significant disparity between intended goals and actual outcomes. This could entrench social and climate vulnerabilities that are costly and challenging to address, potentially resulting in rein
MA thesis defenses in languages and linguistics | Språk- och litteraturcentrum 2 jun MA thesis defenses in languages and linguistics 2 juni 2026 08:30 till 16:00 Degree project presentations International MA programme in languages and linguistics Welcome to attend MA thesis defenses. All sessions will be in room L123 at SOL. Please note that the times are exact: 15.00 indeed means 15.00. Time Resp
https://www.sol.lu.se/institutionen/kalendarium/evenemang/ma-thesis-defenses-languages-and-linguistics/ - 2026-06-01
