Sökresultat

Den andra november 2006 publicerade Skatteverket ett ställningstagande i syfte att klargöra frågan hur en bruttolön ska beräknas vid nettolöneavtal. Efter publicerandet har praxisutvecklingen skett i enlighet med riktlinjerna som presenterades i ställningstagandet. Skatteverkets princip för hur en bruttolön ska beräknas, nettolön = bruttolön – tabellskatteavdrag, har där-med varit vägledande för uOn the 2nd of November 2006 the Swedish Tax Agency published a standpoint document with the purpose to clarify how a gross salary was supposed to be calculated based on a net salary contract. Since the publishing of the document, Swedish case law has developed in accordance with the principles laid out in the document. The principle set out by the Swedish Tax Agency, Net salary = gross salary – ta

Particle size can be an important variable to know in many different areas, be it smoke simulations, toxicity of materials or tests of face masks. Fires in a reduced oxygen environment can occur for ventilation-controlled fires or in areas with artificially lowered oxygen levels. The effects of lower concentrations of oxygen on heat release rate, smoke production etc. has been studied, but any eff

Duschmunstycke som styr vatten och tvål ger en enklare dusch. Det är en jobbig sanning men faktumet är att vi alla kommer att bli äldre. Detta är inte bara på individnivå utan även samhället i stort. Med ökad ålder så kommer även fler åkommor och begränsningar. Vardagliga uppgifter blir större utmaningar och så småningom kommer kanske så vardagliga saker som att duscha bli ett problem för dig. DäEven though healthcare in Sweden is under pressure, assistant nurses are getting more tasks while still being asked to perform the current ones in a non-stressful manner. At the same time, the amount of people in need of assistance is increasing. A person asking for assistance with a basic task such as a shower is daunting. The purpose of this master thesis is to, through a design process, investi

Syftet med denna studien är att utvärdera stadsplaneringskonceptet delad hastighet och hur väl det uppfyller kraven för en bättre stadsmiljö. Vidare ska behovet och möjligheterna till implementering undersökas. Studien är baserad på en litteraturstudie samt intervju- och enkätstudier. Enkäterna besvarades av 18 trafikplanerare verksamma på olika kommuner i Sverige och intervjuerna genomfördes med The purpose of this study is to evaluate the concept of Shared Speed and how well it meets the requirements for a better urban environment and to examine the need and possibilities for implementation. The study was conducted based on a literature study as well as interview and questionnaire studies. The questions at issue were answered by 18 traffic planners from municipalities in Sweden and the i

Climate change increases the need for climate-adapted cities. In order to sustainably manage climate risks such as increased precipitation and temperatures, alternative solutions are required. Including nature-based solutions into urban planning can help mitigate these risks. Nature-based solutions are supported or inspired by nature and aim to solve problems related to climate change. The purpose

This master’s thesis discusses the implementation of a convolutional neural network on a Field Programmable Gate Array (FPGA). It deals with implementation be describing a tool chain, starting with the designing of a model in Keras, transforming the model to Hardware Descriptive Language, and finally implementing it on an FPGA. Performance on three different scales of the same model topology are c

There are many opportunities for designers and manu- facturers to change consumer behaviour – an important and necessary step towards a less wasteful way of living. I see a need for an example product which could empathise keeping instead of changing. An extensive deep-dive into the psychology surrounding the subject keeping was conducted. This, in combination with own reflections on how fut

Att det idag råder energibrist i samhället är svårt att missa. Det är ett stort problem och det finns ingen quickfix. Ett sätt att hjälpa till att tillfredsställa energibehovet är att anlägga solcellsanläggningar på mark, kombinerat med ett vätgaslager. Det finns stor potential och engagemang för dessa anläggningar, men bristfälliga regleringar och lagar hämmar deras utveckling. Oroligheter i omvWhen society adjusts its energy supply to include environmentally friendly, fossilfree alternatives such as solar energy and hydrogen storage, clarity is needed regarding laws, rules, and standards. These have not really caught up with the development in technology and the growing interest that exists in this field. This work wants to answer the question regarding what the legal prerequisites and

In this thesis we will explore methods to generate random numbers from any distribution. The basic idea behind generating random numbers is to use a mathematical sequence for which it should be impossible to guess what the next number is without knowing exactly how the sequence is generated. Although any hard to guess sequence would work, this thesis focuses on the linear congruential sequence, $

Optimising plant growth in a controlled climate requires good measurements of both biomass (measured in grams) and relative growth rate (measured in grams of growth per day and gram of plant). In order to do this efficiently and continuously on an individual level during plant development, this has to be done non-destructively and without frequent and labor intensive weighing of plant biomass. Thi

Brain-computer interfaces (BCIs) are devices that enable people with disabilities to use their thoughts to control external devices and restore or improve their bodily functions. One important aspect of BCIs is the classification of electroencephalography (EEG) signals, which measure brain activity and can be difficult to interpret. To address this challenge, we use time-frequency transformations

Byggbranschen står inför en ny fas. Klimatförändringar och befolkningsökningen ger ökade påtryckningar till att bygga fler bostäder samt att fler kravs ställs på miljövänligare och energieffektivare byggnader. Under en modern bostads livstid råder dess högsta klimatbelastning under produktions- och byggskedet. En lägre klimatpåverkan eftersträvas och därmed behöver byggmetoderna utvecklas. Betong

I Sverige har det dödliga skjutvapenvåldet ökat under 2010- och 2020-talen. De flesta av brotten är kopplade till pågående konflikter i de kriminella mil-jöerna i utsatta områden i de svenska storstadsregionerna. Hur denna vålds-brottslighet ska förhindras har blivit en viktig politisk fråga. En av de strategier som har använts för att minska förekomsten av dödligt skjutvapenvåld har varit att skDuring the last decade there has been an increase in lethal gun violence in Sweden. Many of the crimes are connected to ongoing conflicts within or-ganized crime in the segregated suburbs in metropolitan areas. How to de-crease the number of shootings has become a major political issue. One of the strategies used to combat gun violence has been to increase the severity of punishments for crimes a

WUI-NITY is a computer modelling program for wildfire evacuation simulations. This thesis examines the applicability of WUI-NITY to locations in Sweden. The program was tested at example locations representing the Swedish landscape. The objective of this work was both to examine the application of the model, but also to produce a process by which the model might be applied – highlighting challenge

Denna uppsats tar sin utgångspunkt i säkerhetsrådets paralys till följd av vetorätten i relation till Rysslands invasion av Ukraina 2022. På flera håll i den internationella debatten hörs kritiska röster angående säkerhetsrådets, och därmed i praktiken hela FN:s, passivitet till följd av säkerhetsrådet oförmåga att agera i enlighet med sin befogenhet enligt framför allt FN-stadgans kapitel sju. The background and the main question of this essay derives from the paraly-sis of the Security Council as a result of the use of the veto in relation to the Russian invasion of Ukraine in 2022. In the international discussion, critical voices have been raised against the Security Council's and thus the entire UN's inefficacy following the Security Council’s inability to act in accordance w

Advice and regulations regarding surface layers in Boverkets byggregler have largely remained unchanged over the past 40–50 years. What are these requirements based on and are they still relevant today? The question has been initiated by the company Ecophon. We found that the regulations are an engineering assessment and is not based on trials or research. The assessment that was made turns out to

Denna uppsats är en teorikonsumerande fallstudie, vars syfte är att förklara orsaker till USA:s invasion av Irak 2003 utifrån två perspektiv, marxism och konstruktivism. Vår ambition är att utifrån dessa perspektiv finna förklaringar till invasionen utifrån system och statsnivå. Först presenterar vi empiri om respektive teori samt om Irakkriget, och sedan följer en analys där vi applicerar teorier

This research dealt with the investigation of the potential effects of the colonial history on contemporary Mexican society and the inherent relations between this historical period and the persistent existence of organized crime and corruption. The investigation was carried out by taking an approach of grounded theory and, subsequently, electively applying the theories of postcolonialism, advance

I samband med att multinationella företag växt fram och fått en ökad betydelse och räckvidd i vår nu globaliserade ekonomi, har företagens sociala ansvar blivit en uppmärksammad och mycket aktuell fråga. Andra faktorer såsom klimatförändringar, mänskliga rättigheter och arbetsförhållanden har också bidragit till ökade krav på ansvar. Ett antal internationella standarder och rekommendationer på omrThe importance and reach of multinational enterprises has expanded dramatically in our now globalized economy which has led to corporate social responsibility becoming an attention-grabbing and current issue. Other factors such as climate change, human rights and labor conditions have contributed to increased demands for responsibility. A number of international standards and recommendations in th

With the world heading towards a global increase of temperature of more than 1.5°C, societies are trying to limit the dependence on fossil fuel by adopting renewable energy sources in order to limit the emission of greenhouse-gases. This master thesis strove to find a methodology to integrate renewable energy and optimisation measures in the industries of food and beverage to make them more sustai