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Genom Högsta domstolens domar NJA 2013 s 502 och NJA 2013 s 746 (de så kallade juni- och juliavgörandena) kom det svenska systemet med skattetillägg och skattebrott att radikalt förändras. Med dessa avgöranden stod det klart att Sverige sedan flera år tillbaka hade brutit mot Europakonventionen vilket fick till följd att ett stort antal domar fick tas upp för ny prövning. Ne bis in idem innebär a
This investigative study seeks to explore the ability of applied behavioral economics to create new avenues of value generation and disrupt traditional business models. This is achieved through using the fitness industry and Digital Financial Incentives Services (DFIS) as a case study. The data comprises a survey and interviews targeting respectively the consumers and the industry side. The analys
During this bachelor thesis a first version of a digital tool has been formed. The tool is uniquely developed for the company Tirawa Solutions AB whose main task is to plan inspections of different railway track parts all across Sweden. The main purpose of this thesis is to investigate what functionalities are interesting to achieve a system that can display information about railway switches and
Idag bygger man hus med nya material som har funnits under en kort tid. Samtidigt finns det en gedigen traditionell byggnadskonst som fortfarande beaktas i viss form som historiskt har fungerat bra. I utvecklingsprocessen har gamla material som användes flitigt, minskat i användning. Beror detta på att man har hittat nya material som fungerar bättre. Är det så att ekonomin har spelat en stor roll
Soft regionalism och regionala identiteter i Storbritannien har sällan blivit utforskade utöver nationella debatter avseende Skottland, England, Wales och Cornwall. Dessutom har även många senare regionala studier i England försummats helt. Denna studie har sin bakgrund i den pågående debatten om decentrialisering (devolution) och skapandet av nya regionala myndigheter och urbaner-regioner i StorbSoft regionalism and regional identities in Great Britain has seldom been explored beyond the national debates of Scotland, Wales, and Cornwall. Many recent local studies in England have, too, been neglected. This study is set against the backdrop of the ongoing debates around devolution within the United Kingdom and the creation of new regional authorities and city-regions. This thesis investigat
The main objective for the thesis project is to find a suitable mathematical model of the velocity dependent friction force that arises between the nip roller and the carton material in the laminator at slip, in order to enable realistic simulations of the nip in the laminator. Theoretically, the LuGre model is found to contain the necessary physical properties for the actual situation. Experiment
After reviewing basic concepts and tools in order to quantify entanglement, a theoretical set up is proposed, which is based on the double slit experiment and the Mach-Zehnder interferometer. A particle, which is in a superposition of two paths, can interfere with a qubit on each path before it is scattered by a beam splitter and measured by two separate detectors. After a detailed investigation,
The goal of this study is to examine how school counselors looks on collaboration and trust in relation to collaboration. I am using qualitative methods such as interviews and observations and my empirical work is based on three school counselors from the same municipality with the same management and guidelines. I chose to interview school counselors from the same municipality to get a common gro
Laglotten regleras i ärvdabalken (1958:637) 7 kap. 1 § och fungerar som ett arvsrättsligt skydd till förmån för bröstarvingar. Skyddet aktualiseras i de fall då en avliden valt att testamentera bort all kvarlåtenskap. Bröstarvingar har i dessa fall en lagstadgad rätt till hälften av den dödes arvslott. Laglottsregleringen infördes år 1857, men har som institut funnits betydligt längre inom svensThe statutory share of inheritance is regulated by the inheritance code (1958:637) 7 chap. 1 § and work as a protection for the forced heir to secure its right for inheritance. The protection is activated in those cases where a deceased person has chosen to not give any of the properties left to a forced heir. In these cases, the statutory share of inheritance gives the forced heir the right to a
Sedan den 1 januari 2002 finns i skadeståndslagen 2 kap 3 § en bestämmelse avseende ersättning för kränkning genom brott. Ersättning för skador av den här typen har förekommit i Sverige sedan medeltiden, och den nuvarande formuleringen infördes med målet att förenkla och förtydliga bestämmelsen. Den skada som ersätts utgörs enligt förarbetena av en momentan känsla i direkt anslutning till ett brotSince 1 January 2002 there is in the Swedish Tort Liability Act (skadeståndslagen) Chapter 2, Section 3, a provision concerning the compensation for violation through crime. Such compensation has been present in Sweden in some form since the Middle Ages, and the current wording was introduced with the goal to simplify and clarify the provision. The damage which is compensated consists, according t
The purpose of this study is to advance the theoretical knowledge of how entrepreneurs who have experienced business failure make use of personal and professional relationships within their network during their sensemaking process. Six in-depth, semi-structured interviews were conducted with entrepreneurs who terminated their business in Sweden and Denmark. Their stories were analyzed through an I
Aim of this thesis is to study and characterize the formation of cobalt oxide clusters on graphene. The performed experiments consist of three different steps. First, a monolayer graphene film is grown with temperature programmed growth and chemical vapor deposition on an Iridium (111) single crystal surface. Second, the graphene film is exposed to oxygen radicals, which bind to the film and form
Inductive inferences, centered in semantic memory, play an important role in our everyday lives and in science, enabling us to generalize and predict. However, epistemologists have struggled to find a way to understand and justify induction and the knowledge it provides without making it seem paradoxical or problematic. Traditional approaches have used a propositional perspective focusing on certa
One of the cases for testing the BorgWarner GEN V clutch is to see if pump and motor malfunctions are detected by the software. Until now there have been a couple of fixed configurations testing clutches with different faults. The goal was to investigate if these configurations could be replaced by a normally functioning motor and pump connected to electrical circuits to mimic faulty clutches, whi
Med anledning av de ökande utsläppskraven för avloppsreningsverk kommer ökade resurser i form av elektricitet och kemikalier att krävas om dagens teknologi ska användas även i fortsättningen. Följaktligen undersöks för tillfället mer effektiva metoder, vilka tillåter inte bara rening av avloppsvattnet utan även erbjuder en möjlighet att ta tillvara på de resurser som finns i avloppsvattnet. En resDue to increasingly stringent outlet demands from waste water treatment plants, more resources in the form of electricity and chemicals will be needed if today’s technology is to be used henceforth. Consequently, more efficient methods are being investigated, which allow not only for the waste water to be treated but also offer an opportunity to utilise the resources present within the waste water
OECD:s nuvarande riktlinjer för internprissättning saknar tydliga och otvetydiga instruktioner för prissättning av specificerade transaktioner och utformandet av riktlinjerna har istället styrts av en ambition om att tillämpa den metod som med tanke på omständigheterna i det specifika fallet ger det mest lämpliga resultatet. Detta stora tolkningsutrymme har lett till svårlåsta tvister, nekade avdrThe OECD guidelines on transfer pricing are currently lacking clear and unambiguous instructions on how to set transfer prices for a given transaction type. The current guidelines are instead more focused on allowing the tax payer to pick the transfer pricing method that is most appropriate considering the circumstances of a specific case. This has left ample room for interpretation, which in turn
Det svenska systemet med häktning är ovanligt i Västeuropa. Andra länder tillämpar restriktioner för häktade, men de används inte i samma omfattning eller lika långvarigt som i Sverige. Syftet med det här arbetet är att utreda hur tillämpningen av häktning och restriktioner ser ut i svensk rätt. Med bakgrund av den kritik som riktats mot Sverige av internationella organ kommer i detta arbete även
