Det har i doktrin hävdats att underrätters rättstillämpning i mål rörande beskattning av oredovisade intäkter inte uppfyller de krav på rättssäkerhet som ställs i skatteprocessen. I denna uppsats utreds huruvida så är fallet. De frågeställningar som uppsatsen bygger på är vilka krav som ställs på rättssäkerhet i skatteprocessen, hur beskattning av oredovisade intäkter sker, vilken bevisbörda och vIt has been claimed in literature that the application of the rules about taxation of unreported income by Swedish administrative courts is insufficient from a legal certainty perspective. This essay considers whether this is the case. The essay is centered around the following questions: What are the requirements regarding legal certainty in the tax procedure? How is unreported income taxed? Who

During the last 30 years the Swedish defence policy has shifted from a policy of neutrality to a policy of solidarity. In connection to this shift in policy the direction of the defence went from domestic to international and then back to domestic again. This paper seeks to examine how these shifts of direction has affected the methods of the military instrument of power. Through strategic theory,

Following a time period where a large number of refugees and immigrants had been received by Germany, the German minister of development proposed a new framework for Africa policy in the beginning of 2017 targeting the root causes of poverty and large migration flows. Titled Marshall Plan with Africa, the project aims to establish a new partnership between the continents, highlighting private inve

In the electoral manifesto ́s of the Swedish green party (Miljöpartiet) there is a substantial visible decrease of their emphasis on green polices, shown by using analytical tool created by the Manifesto Project. This essay aims to explain the observed decrease by utilizing Anthony Downs` rational-choice/competition theory on political party strategies. The methodology used is a most-similar desig

During the cold war the Soviet Union used different methods to influence international politics. This was done by using disinformation and active measures. Today there is reason to believe that Russia continues to use similar methods as before, but due to the change in information technology new ways and techniques can be deployed. Theories to explain this phenomenon were developed during the cold

The main aim of this thesis is to connect the theoretical concept of Hybrid Warfare, with the Russian military doctrine, and the historical deception concept of Maskirovka, in a case study, analysing the Russian annexation of the Crimea peninsula in 2014. Hybrid warfare has been an intensely debated topic, where a good many scholars claiming it to be neither an entirely new concept, nor a helpful

A new type of Remotely Operated Vehicle (ROV) has been designed by Marin Mätteknik (MMT) in cooperation with Reach Subsea and Kystdesign AS; the Surveyor ROV. Although MMT is successfully using the SROV in day-to-day operations, no mathematical model describing the system has previously been derived. In this thesis project, a mathematical model describing the SROV is developed through system ident

Time-correlated single photon counting (TCSPC) is commonly used to measure the lifetime of fluorescence from dye molecules. In TCSPC, the sample is excited by a pulsed laser and the arrival time of each of the emitted photons at the detector relative to a trigger is recorded. An important criterion of the technique is that the excitation intensity of the laser has to be low enough such that the de

Den gamla kemtvätten i Hagfors är ett av de kraftigast tetrakloreten (PCE) förorenade områdena i Sverige. Sedan föroreningen upptäcktes i grundvattnet på 1990-talet har området genomgått två saneringar med begränsad framgång. Sveriges Geologiska Undersökning (SGU) har uppskattat att tiotals ton PCE fortfarande finns kvar under markytan. Upplöst PCE transporteras i grundvattensystemet och läcker seThe old dry-cleaner in Hagfors, is one of the most seriously tetrachloroethene (PCE) contaminated sites in Sweden. Ever since the pollution was discovered in the groundwater in the 1990s, the site has undergone remedi-ation two times with limited success. The Geological Survey of Sweden (SGU) has estimated that tens of tonnes of PCE are still left in the subsurface, where dissolved PCE is transpor

Gener fungerar som instruktioner för vad cellen skall producera. Det är aktiveringen och hämningen av gener som ger upphov till många olika typer av celler i människans kropp som till exempel hudceller, blodceller och nervceller. Dessa celler samarbetar med varandra för att tillsammans skapa den flercelliga organismen: människan. Det finns två huvudkategorier av celler i kroppen, somatiska celler Scientists are now able to directly convert one somatic cell type into another using a procedure known as direct lineage reprogramming or transdifferentiation. In this procedure, transcription factors which are important for initiating a rewriting of the gene expressions are introduced in the cell. One specific type of reprogramming involves generating dopamine producing neurons from human adult f

En av de mer grundläggande strukturerna i världens rättssystem, uppdelningen mellan rättssubjekt och rättsobjekt, har de senaste 20 åren mött utmaningar från djurrättsförespråkare. Genom att sätta djurs bristande rättsliga skydd i relation till deras juridiska status har man argumenterat för att djurs rättsliga skydd aldrig kan tillgodoses på ett tillfredställande vis så länge de ses som rättsligaOne of the more fundamental structures of the world's legal systems, the division between legal persons and legal objects, has over the last 20 years faced challenges from animal rights advocates. By putting deficiencies in animal legal protection in relation to the legal status of animals, it has been argued that the legal protection of animals can never be satisfactorily met so long as they

As almost three out of four EU citizens live in urban areas and this number is expected to further grow, studies on urban ecosystems and their services are crucial to understand a city’s environmental structure and capabilities. The European Commission has published a relative report which suggests an urban ecosystem condition indicator framework, yet without suggesting respective thresholds tha

Upphovsrätt är ett formlöst rättskydd för alster som uppstår genom ett resultat av en personligt andligt skapande verksamhet. Det formlösa rättsskyddet är ett efterbildningsskydd och inte ett prioritetsskydd, d.v.s. ett skydd mot identiska och liknande avbildningar, inte ett skydd mot andras senare identiska eller liknande dubbelskapelser. Det formlösa skyddet gör det möjligt att två personer kan

Stock market volatility has been examined for many decades and researches are trying to find an explanation to it. It has been discovered that investors behaviour such as trading volume, market liquidity and share prices are not the only variables to influence it. Interest rates, exchange rates etc., also known as macroeconomic variables are partly responsible for experienced volatility because th

This essay deals with the constantly relevant topic of the creation of new states. The purpose of the essay is to examine what relevance a recognition has in the creation of a new state. Despite the relevance of the topic in international law, it is a largely unregulated area with two opposing theories proposing different answers to the same problem. After describing the criteria in the Montevide

Exchanging classical combustion motors in cars for more environmentally friendly solutions is a hot topic worldwide and this has currently been taken to a new dimension by the release of the first hydrogen driven vehicles on the world market. The objective of this master thesis has been to develop a Modelica model of an automotive hydrogen fuel cell system, which should be integrated in an already

Uppsatsens syfte är att utreda skyddsomfånget för artikel 3 i Europakonventionen i de fall svårt sjuka migranter riskerar utvisning till ett land som inte kan erbjuda tillräcklig vård. Med avstamp i artikelns ursprungliga förbud för stater att utsätta individer för tortyr och omänsklig eller förnedrande behandling, anläggs ett rättsutvecklingsperspektiv på hur skyddet har utformats. Vidare appliceThe purpose of this essay is to investigate the scope of protection under article 3 of the European convention on human rights in cases where seriously ill migrants face expulsion to a country which cannot provide adequate health care. Starting with a presentation of the prohibition of torture and inhuman or degrading treatment, the essay presents the development of the law regarding the scope of

Den 25 maj 2018 träder Europaparlamentets och Rådets förordning (EU) 2016/679 om skydd för fysiska personer med avseende på behandling av personuppgifter och det fria flödet av sådana uppgifter samt om upphävande av direktiv 95/46/EG (dataskyddsförordningen) ikraft. Förordningen ersätter då Europaparlamentets och rådets direktiv 95/46/EG om skydd för enskilda personer med avseende på behandling avOn the 25th of May 2018 the Regulation (EU) 2016/679 of the European Parliament and of the Council on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) enters into force. The regulation supersedes the Directive 95/46/EC of the European Parliament and of the Co

I första hand är det varje vårdnadshavares ansvar att ge sitt barn fostran, kärlek och trygghet. Under vissa förutsättningar kan dock samhället omhänderta ett barn med tvång. Det är vanligt att dessa barn av kommunernas socialnämnder placeras i familjehem. Ett familjehem är ett enskilt hem som barnet tas emot i för att bo och vårdas där. Det ställs särskilt höga krav på dessa barns rättssäkerhet dIn the first place it is the responsibility of every guardian to nurture, love and care for its child. In certain circumstances however, the society may compulsorily take a child into care. It is common for these children to be placed in foster homes by the municipal social services. A foster home is a private home where the child is being received to live and to be cared for. The demands for lega

Avtalsfriheten i svensk avtalsrätt ger utrymme för parter att friskriva sig eller begränsa från ansvar som annars följer av dispositiv rätt. Sådana friskrivningar fyller särskilt viktiga ekonomiska funktioner såsom riskallokering och prisstyrning. Ofta har hävdats att man inte med rättslig verkan kan åberopa en friskrivningsklausul för skada som vållats genom grov vårdslöshet. Det kan numera konstThe contractual freedom in Swedish contract law allows parties to restrict their liability and cap the value of claims for future damages. Such exclusion clauses fill important economic functions such as risk allocation and price control. However, it has often been argued that such clause has no legal effect when caused by gross negligence. It can now be noted that the principle of gross negligenc