Sökning: "Direct Link Test"

Visar resultat 1 - 5 av 19 uppsatser innehållade orden Direct Link Test.

  1. 1. Does the Use of VR Improve Individuals’ Performance in Sports? : A Scoping Review

    Kandidat-uppsats, KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Författare :William Rolf; Carl Holmqvist; [2023]
    Nyckelord :virtual reality; VR; sports; performance; empirical evidence; virtual reality; VR; sport; prestanda; empiriskt bevis;

    Sammanfattning : The purpose of this study is to explore if the use of virtual reality (VR) improves performance in sports and examine whether there is empirical evidence supporting this. There is a lack of a common denominator that can be used as a direct comparison between various studies. LÄS MER

  3. 2. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Daniella Nyman; [2023]
    Nyckelord :Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Sammanfattning : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. LÄS MER

  4. 3. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Silvia Maria Iskanius; [2021]
    Nyckelord :VAT; EU law; M A; sales of shares; right to deduct; direct and immediate link; Law and Political Science;

    Sammanfattning : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. LÄS MER

  5. 4. Bokningstjänst – I en mobilapplikation : Skapandet av ett mobilt gränssnitt till Mittuniversitetets bokningstjänst

    Kandidat-uppsats, Mittuniversitetet/Institutionen för informationssystem och –teknologi

    Författare :Timmy Nord; Simon Nalin; [2021]
    Nyckelord :Human-computer-interaction; Prototyping; React Native; User interface; Mobile application; Människa-datorinteraktion; Prototyp; React Native; Användargränssnitt; Mobilapplikation;

    Sammanfattning : Tillgängligheten och användandet av grupprum vid universitet är viktigt för studenter då majoriteten av studenternas studietid är på egen hand. Grupprum erbjuder en plats för diskussion och studier, vilket är viktigt för att uppnå en god studiemiljö. LÄS MER

  7. 5. Albania and North Macedonia: The evolution of the electricity system under the scope of climate change

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Ioannis Thermos; [2019]
    Nyckelord :;

    Sammanfattning : Albania and North Macedonia, along with the rest of the Balkan region, have been developing since the early nineties and have achieved an upper-middle income status. Along with this development, the energy demand grew as well. LÄS MER