I svensk rätt finns det – utöver en omfattande skattelagstiftning – två huvudsakliga angreppssätt mot sådant skatteundandragande som vanligen benämns skatteflykt. Dessa består av lagen mot skatteflykt samt en praxisutvecklad princip om att beskattning ska ske på grundval av rättshandlingarnas verkliga innebörd – även kallad genomsynsmetoden. På det skatterättsliga området råder ett absolut föreskrSwedish tax law contains – apart from a vast and detailed tax legislation – two main approaches against the type of tax minimization commonly referred to as tax evasion. These are the General Anti-Avoidance Rule (GAAR) and the case law based principle that taxation should be based on the true implications of a transaction. According to the Swedish constitution, taxation may only be conducted if th

Att köpa sexuella tjänster har varit brottsligt i Sverige sedan 1999. Även om kriminaliseringen i förarbetena delvis motiverades med att prostitution är skadligt för individerna som befinner sig i situationen så är det inte, åtminstone inte tydligt, ett brott mot person. Samtidigt finns det personer med erfarenhet av att sälja sex som vittnar om utsatthet och övergrepp inom prostitutionen, något sBuying sexual services has been illegal in Sweden since 1999. Although the criminalization in the preparatory work was partly motivated by the fact that prostitution is harmful to the individuals who are in the situation, it is not, at least not clear, a crime against an individual. At the same time, there are people with experience of selling sex that tells about their experiences, showing that a

Bakgrund: Barnmorskans bemötande är en viktig del i om kvinnan får en positiv eller negativ förlossningsupplevelse för det påverkar kvinnans psykiska välbefinnande som i sin tur påverkar barnet. Syfte: Att belysa nyförlösta kvinnors upplevelse av barnmorskans bemötande under förlossningen. Metod: En kvalitativ intervjustudie med induktiv ansats. Sexton nyförlösta kvinnor intervjuades och innehålls

The produced heat in hardening concrete is of special importance to consider as the temperature rise within a large concrete structure can become such high that the structure may experience thermal cracking. With use of a simulation program that is based on the finite element method, the temperatures within the structure can be estimated to predict possible crack development. The heat produced by

Uppsatsen undersöker diskriminering av synliga minoriteter i polisiär verksamhet ur ett diskrimineringsrättsligt och polisrättsligt perspektiv. Utgångspunkten är den diskrimineringsrättsliga lagreform som presenteras i SOU 2016:87, nämligen införandet av ett generellt diskrimineringsförbud som täcker alla sfärer av offentligheten, inklusive polisens brottsbekämpande verksamhet. För att analysera hThis thesis examines the Swedish police’s discrimination of visible minorities from the perspective of both discrimination law and police law. The point of departure is the anti-discrimination law reform presented in SOU 2016:87, where a general prohibition of discrimination covering all spheres of the public, including police law enforcement, is proposed. In order to analyze whether such a prohib

Often-times referred to as “Africa’s untapped market”, the cultural and creative industries (CCIs) have become a prominent element of economic strategy and policy dialogue in South Africa over the past several decades. Although a relatively new sector of the economy, the CCIs have experienced rapid growth, now contributing over 3% to GDP annually. However there remains considerable debate regardin

Abonnentväxlar, eller private branch exchanges, har använts av företag för att nå ut till kunder i över 40 år. Över tid har systemen utvecklats från stora manuella växlar till molnbaserade internetlösningar. Trots teknisk utveckling upplever många kunder som ringer telefonsupport idag frustration över att inte nå den person de söker. Som en del i Telavox satsning på virtuella abonnentväxlar utforsPrivate branch exchange systems have been used to connect clients with enterprises for over 40 years and have over time progressed from manual switchboards to modern, internet based technologies. Despite technological progress, many clients still feel great frustration when contacting customer service, not being able to reach the person they seek. As part of Telavox enhancements to private branch

After integrating also general schooling into the DQR in August 2017, the next pending debate is about the integration of non-formal qualifications into the DQR. Despite a consensus of involved actors to integrate non-formal qualifications into the DQR, the process stalled for a long time. This thesis gives an insight on the development of the DQR discourse surrounding non-formal qualification, by

Den här studien undersöker hur en lokal myndighet arbetar med strategisk kommunikation för att gynna jämställdhet. Strategisk kommunikation prioriteras inte alltid i arbetet, vilket är problematiskt då det har betydelse för jämställdhetsutvecklingen. Genom en fallstudie, med innehållsanalys och intervjuer, har jag studerat vilka faktorer som påverkar lokala myndigheters arbete med att kommunicerThis study examines a local authority’s work with strategic communication to promote gender equality. Strategic communications is not usually prioritized in gender equality work, which is problematic as it affects the progress. Through a case study, with content analysis and interviews, I have studied the factors that affect local authorities when they work with gender mainstreaming in their commu

I denna uppsatts lyfter jag fram olika perspektiv på den personliga integriteten och avvägningar när det gäller samhällets bästa i samband med tvångsvaccination. När man närmare undersöker tvångsvaccinering ser man att det både finns ett flertal argument både för och emot det. Bland det viktigaste argumenten kan lyftas fram att vaccination skyddar människor och räddar liv och rätten tills en egn

Social platforms on the internet become increasingly influential as a source of information and spreading of ideas for large masses. YouTube enables individuals to create and publish content for free and gather audiences all over the world. Some people use this opportunity to advocate socio-political ideas on a larger scale than would otherwise be possible. This study will focus on the topic of ge

The incineration furnace at National Veterinary Institute (SVA) in Uppsala, Sweden, runs approximately 2,150 hours a year and generates a large amount of waste heat. Some of this heat is partially recovered, and is used for heating one of the main buildings during the furnace operation. However, around 2,000 MWh is wasted annually due to unavailability of any storage system. This wasted heat is ap

The emergence of born global firms in the last decades has led to a growing interest in the internationalization processes of such companies. Despite the existence of traditional internationalization frameworks, we seek to understand how internationalization process of IT born global firms deviate from traditional theory and what key factors play a role in their internationalization process. To de

The Internet of Things (IOT) is a fast growing field with new actors constantly joining in. Locations such as farms or remote areas do not always have Internet coverage to access the IoT. This thesis looks at LoRaWAN as an IoT technology and ad-hoc networking to solve this problem. Existing ad-hoc routing protocols such as AODV, HWMP, and ZRP were studied. Based on the study they were evaluated as

The purpose of this study is to explore and gain an increased understanding of the key success factors behind young talent acquisition and development in terms of value creation, and thus contribute to the research field of Strategy - and Human Resource literature. This will be done by a case study of AAK, a leading producer of vegetable fats, to empirically analyze how they work with talent acqui

There is a non-negligible risk that a quantum computer capable of breaking most modern public key encryption will be invented within the next couple of decades. All data that have to stay secret for more than 10-20 years should therefore be encrypted using quantum-resistant algorithms. There are different ways of approaching the problem of quantum security and the currently existing quantum-resist

To recover from armed conflicts, state authorities need to take on measures that will permit statebuilding to happen. Usually, the first type of measures put into place is the adoption of programmes called Disarmament, Demobilization and Reintegration (DDR). Because they target individuals who are deemed potential threats to the success of the peace process, namely combatants, DDR programmes are s

Klimatet håller på att förändras. Enligt FNs klimatpanels senaste rapport är det ytters sannolikt att mänsklig påverkan är den främsta orsaken till den observerade uppvärmningen sedan mitten av 1900-talet. Länge har klimatförändringar varit associerat med utsläppsbegränsningar men det är hög tid att också börja anpassa samhället till ett förändrat klimat. Jordens medeltemperatur bestäms i grund oSwedish municipalities carry the main responsibility for adapting to a changing climate, but receive little guidance from regional or national authorities. A municipal climate change adaptation plan can be used to get a comprehensive look at all areas of the municipality’s activities that will be affected by climate change and to better understand the implications and how to lessen the extent of d

Traffic is increasing in the cities and most of the main roads are not designed for today's traffic, this creates environmental problems like noise and air pollution. Road users choose other roads that are not intended for through traffic, leading to congestion and dense traffic. The high traffic volume destroys housing environments and makes it unsafe and unpleasant to be out, especially for

Kan man låta datorn bestämma den säkraste designen för en bil? och kommer en ökning av temperaturen i det använda materialet att påverka denna design? I examensarbetet ”Thermoplasticity in topology optimization based on finite strain” undersöks hur den genererade temperaturen vid en snabb och stor ihoptryckning av en struktur påverkar den design som ̈är bäst på att absorbera energi vid t.ex. en krA thermoplastic finite strain model is used to model heat generation due to plastic work. Isotropic hardening is used, where the mechanical dissipation acts as heat source in the heat equation. The multiplicative split of the deformation gradient makes it possible to separate plastic and elastic effects. The model is solved by using the Newmark time integration scheme with the finite element metho