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The aim of this thesis is to present a comparability analysis between the tax on certain digital services approved by Spain; article 107 (1) of the Treaty on the Functioning of the European Union and the case law of the CJEU on state aid, to determine whether the application this tax gives competitive advantages to some companies over others.
Popular science Using remote sensing to assess drought in Somalia Somalia, the country in East Africa in a region referred to as Horn of Africa is in a civil war, conflict and unrest since 1991. The prolonged conflict increases the impact of droughts in the country which is already prone to drought continuously. The country is frequently exposed to drought, occurring moderately every 3-4 years a
Nowadays, very few public services could be delivered by only one department or organization. In order to deal with those "wicked" issues, like transportation, housing, environmental protection, food safety or some other problems, collaboration between departments has been a need. Meanwhile, cross-departmental collaboration has been proved to be an important means for governance, which h
Förtroende inom outsourcing har granskats av flera forskare under de senaste decennierna. Den här uppsatsen ger en förståelse av faktorer som påverkar förtroende i en outsourcing relation, samt ger en praktisk insikt i hur det ömsesidiga förtroendet mellan kund och leverantör kan förbättras. Det empiriska materialet består av djupintervjuer med experter från olika branscher. Forskningen utgör värdTrust and outsourcing have been a profound object of studies examined by several researchers in the last decades. This thesis offers an understanding of factors that affect trust in an outsourcing relationship as well as it provides practical insight of how to improve mutual trust between client and supplier. The data was gathered through in-depth interviews with experts from different industries.
Urban Sprawl is one of the challenges to urban development in many nations. Different aspects of the phenomenon have been researched with a view to providing solutions to myriad of ills attributed to it. For any meaningful intervention, however, assessment of development to ascertain sprawl is essential. Despite this, its quantification and monitoring in environment with paucity of data remains a
I förskolan slängs en tredjedel av maten Matsvinnet har hamnat i fokus de senaste åren på grund av bland annat dess påverkan på klimat och miljö. Matsvinn är ätbar mat som slängs. Globalt sett slängs ungefär 1,3 miljarder ton mat varje år. Ungefär en tredjedel av all mat slängs istället för att hamna i någons mage. I Sverige slängs 1,3 miljoner ton, vilket är en tiondel av den globala mängden matsOne third of food produced for human consumption ends up as food waste. Globally this amounts to about 1.3 billion ton per year. Food waste are large amounts of food that are thrown away, but could have been eaten if treated in a different way. Food waste means waste of resources such as land, water, and energy. In high-income countries like Sweden the largest food waste occurs at consumption stag
Since its inception, Estonia has been at the forefront of innovation in terms of e-governance and applications of online systems into various aspects of Estonians’ lives. In 2014 Estonia opened up it’s digital borders and launched a digital economic citizenship - e-Residency - available to anyone in the world for using Estonian e-services to register and manage a company online. In May 2018, 5000
Sveriges regering satte 2011 upp mål om att bli bäst på att utnyttja digitaliseringens möjligheter. Digitaliseringen av bygglovsprocessen har trots det gått långsamt. Bygglovsprocessen idag (2018) är en långsam, dyr och ineffektiv process. Möjligheten att söka bygglov med e-legitimation finns endast hos 30 procent av kommunerna och 60 procent har någon slags e-tjänst ansökan. Ansökningarna innebärThe Swedish government set up a goal in 2011 of making the best use of digitization opportunities. The digitization of the building permit process has, however, been slow. The process of building permits is today (2018) a slow, expensive and inefficient process. The possibilities to apply for building permits with e-credentials is only available in 30 percent of municipalities and 60 percent have
The purpose of this essay is to study the external circumstances of when and where baptisms are performed in the Church of Sweden. Throughout history, baptism has moved between home, church and other places. Through a literary review, I give an overview of this development and then move deeper into the development from the mid-1900s and onwards. In this part I study the ideals that have prevailed
Samhällets ökade miljömedvetenhet kopplas ofta i byggbranschen till energieffektivitet. För en större skillnad i energianvändning kopplade till bostäder behöver mer fokus ligga på de redan existerade bostäderna och inte bara nyproduktion. En byggnads energianvändning innefattar bland annat brukarvanor. Det saknas objektiva mätningar gällande brukares vädringsvanor och hur de påverkar energianvändnSociety's increased environmental awareness is often linked in the construction industry to energy efficiency. A building's energy use includes, among other things, user habits. There’s a lack of objective measurement regarding users' ventilation habits and how they affect energy use. The purpose of this report is to find out how users in exhaust-ventilated apartment building from the
Abstract The main influences on growing conditions in pastures and hayfields are grazing and mowing, which regulate the species struggle for space and resources. If the management ceases, this will contribute to a change of the vegetation. A succession starts where the plant cover gradually will change according to a specific pattern. After some time a few competitive species, previously disfavou
In China, the past 30 years have been characterized by economic growth and rapid development that has transformed the nation into an important player on the international market. This phenomenal progress probably would have been impossible without the cheap labor force provided by the Chinese countryside in the form of migrant workers. Millions of rural people circulate the nation today in order t
Introduction: Proactive and easily accessible interventions are needed to support people with long-term health conditions who experience limitations in activities of everyday life. However, there is a lack of interventions that promote self-management skills that prevent deterioration and improve health. The internet-based programme 'Strategies for Empowering Activities in Everyday Life' (SEE) sup
Introduction Asthma may increase the risk of comorbidities and systemic inflammation, but population data are scarce. This study aimed to compare comorbidities and systemic inflammation between those with and without current asthma and to identify characteristics linked to comorbidities and biomarkers. Methods In a cross-sectional analysis of 28 828 people aged 50–64 in the Swedish CArdioPulmonary
The relevance of institutions for regional development has been well established in economic geography. In this context, local and regional governments play a central role, particularly through place-based and place-sensitive strategies. However, systematic and scalable insights into their priorities and strategies remain limited due to data availability. This paper develops a methodological appro
Microplastic (MP) pollution is increasingly recognized as a critical issue in coastal environments, where complex interactions between ocean currents, winds, waves, and human activities govern the transport and deposition of synthetic particles. Although previous studies in Asia have documented MPs accumulation linked to riverine discharge, tourism pressures, and monsoonal circulation, limited wor
FOLDER 3 Universitetsbibliotekets utställningskatalog 63 28 Universitetsbiblioteket, Lunds universitet Box 3, 221 00 LUND UB Media. ISSN 0281-3823, LULID/LIBR - 1551 9 december 2011 - 22 april 2012 Universitetsbiblioteket i Lund fick 2007 ta emot en säll- sam och ovanligt spännande donation från Berit Harrison i Klörup. Hennes make direktör Bertil Harrison köpte redan som 10-åring sin första bok o
https://www.ub.lu.se/en/sites/ub.lu.se.en/files/2011_duvbibliotek.pdf - 2026-05-16
