Sökresultat

Filtyp

Din sökning på "*" gav 526207 sökträffar

Hur planerar vi kring havet?

This study centered around the benefits and risks linked to waterfront development in relation to climate adaptation strategies in the Swedish municipality Ystad. In order to do this a variety of theories concerning climate adaptation, the benefits of coastal building and the risks of coastal building was used to create a comprehensive framework for the study as a whole. As for the methods, a docu

Är tiden inne för en förändring? - Om bulvanregeln i kupongskattelagen och skälen för nya åtgärder mot kringgåenden

Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. Finansdepartementet har emellertid i en nyligen publicerad promemoria föreslagit aThis essay examines the Swedish withholding tax regulation considering tax avoidance arrangements. It identifies potential issues connected to its sufficiency on the basis of requirements deriving from EU law and bilateral tax conventions. At present, an anti-abuse rule is set out in the Swedish Coupon Tax Act in order to prevent withholding tax evasion. However, the Ministry of Finance suggests h

Från Teori till Strategi - Hur akademisk forskning översätts till strategisk planering

Strategic planning is meant to guide for the long-term, which makes it vulnerable to trends in urban planning. If a trend or a theory is not researched for the typology where it will be used, the consequences will be unknown. This makes it important to understand how planners translate academic theories into strategies for local planning. By researching the municipality of Borås, Sweden, through i

En dansk kriminalisering av psykiskt våld i Sverige? En komparativ studie av kriminalisering av psykiskt våld i Sverige och Danmark

Frågan om en kriminalisering av psykiskt våld har aktualiserats i flera lagstiftningsprocesser i Sverige. Någon kriminalisering har däremot inte kommit till stånd. I Danmark infördes emellertid år 2019 en ny bestämmelse i straffeloven som reglerar psykiskt våld i nära relationer. I uppsatsen undersöks svenska regeringens respektive danska Justitieministeriets argument som har aktualiserats beträffThe matter of criminalizing psychological violence has been under discussion in various legislative processes in Sweden. To this day, the Swedish legislator has yet to criminalize psychological violence. In 2019, Denmark however adopted a new penal code that regulates psychological violence. This bachelor’s thesis examines the different aspects of a criminalization of psychological violence that h

Komplex balans mellan stadsplanering och demokrati

This thesis aims to emphasize the complexitivity in the relationship between urban planning and democracy. Two renovation projects in Malmö, Sweden, during the 1970s and 80s, in the middle of an extensive national housing reformation, are used to demonstrate examples of particularly ambitious designs to involve citizens in planning processes; the neighborhoods of Östergård and Kroksbäck, in which

Oskyldighetspresumtionen som svar - En studie om oskyldighetspresumtionens rättsliga ställning i ljuset av Lindomeproblematiken

Lindomeproblematiken tar sikte på fall där det finns fler än två misstänkta gärningsmän men utredningen inte kan fastställa vilken av de två gärningspersonerna som begått brottet eller om de utfört gärningen tillsammans. I sådana fall frias de åtalade om det inte kan uteslutas att någon av de misstänkta förhållit sig helt passiv under händelseförloppet. Förfarandesättet kan motiveras av oskyldighe‘Lindomeproblematiken’ describes the notion where there are more than two perpetrators suspected of a crime, but the investigation cannot determine which of the two has committed the crime or whether they carried out the act together. In such cases, the defendants are acquitted when it cannot be ruled out that one of the suspects remained completely passive during the course of events. The procedu

Sociala medier och självkänsla: en korrelationsstudie

Sociala medier är idag ett självklart inslag i många människors liv, och deras utrymme i samhället fortsätter att expandera. Vår självkänsla är viktig för vår psykiska hälsa då en bra självkänsla fungerar som ett slags “psykologiskt vaccin” mot psykisk ohälsa. Med detta som bakgrund är det tydligt att det är ett viktigt fokus att bygga på den forskning som redan har undersökt sambanden mellan sociA lot of people are using social media today, and the usage is continuously increasing. Our self-esteem is important for our psychological health since it works as a “psychological vaccine” against psychological ill-health. With this being said it is clear that it is important to add to the research that has already been done regarding the correlation between social media usage and self-esteem. Th

Harmoniserad elektrifiering av luftfarten

Elektrifieringstrenden inom transportsektorn tycks under hösten ha lämnat marken; elflyg anses vara ett av svaren på hur luftfarten skall reducera sin omdebatterade klimatpåverkan i framtiden. En ökning av tunga elektrifierade fordon, inklusive flyg, resulterar i konsekvenser för elsystemet sett till ökat effektbehov och nya lastprofiler. Examensarbetet ämnar således undersöka vilken roll regional

The chemical exploration of C-C bond forming reactions on 7-position aldehyde sialic acid derivatives for bacterial transport inhibition

The discovery of penicillin and the many antibiotics after that, has given our society a heightened sense of confidence when dealing with everything from the everyday bacterial infection to complicated surgical procedures. However, more and more bacterial species are becoming resistant to antibiotics. 33000 deaths attributed to antibiotic-resistant bacteria occurred in Europe in 2015, a number tha

Statistical analysis of firefighting and damage caused by fire in mid-rise timber-framed residential buildings compared to other construction types

The contribution of greenhouse gas emissions in the production of construction materials has sparked a new interest and recent changes in building regulations regarding the use of renewables like wood as the main component in load-bearing elements. Recent regulation changes focus on allowing taller timber structures which bides the question of how to adequately maintain an acceptable level of f

Fractionation of Wheat Bran for Utilisation in Biorefinery

Wheat bran is a by-product from the production of wheat flour. Nowadays wheat bran is mostly used as feed for animals, in the food and baking industry or it is simply burned in open air. However, wheat bran could be used in biorefineries for production of value-added products such as bioplastics, biofuels and chemicals as a substitute for fossil feedstocks as petroleum. Since wheat bran is an agri

The language of vision in four Aslian speech communities : an introductory investigation of basic vision verbs

Vision is often considered to top the hierarchy of the senses, reflected for example in the high relative frequency of vision verbs, in comparison to other perception verbs. Results from some previous studies, however, have shown that there is greater cross-linguistic variation concerning perception language than previously thought, emphasising other sense modalities than vision. This thesis condu

Granskning av föreslagna förändringar på det kupongskatterättsliga området

Kupongskattelagen är en 50 år gammal lag i behov av modernisering på grund av den ökade globaliseringen i världen. Denna uppsats syftar till att granska förslaget till ny lag om källskatt på utdelning. Detta görs bland annat med hjälp av en jämförelse mellan gällande rätt, norsk och dansk rätt, samt EU-rätt. Förslaget innehåller förändringar som innebär att ansvaret för innehållande av källskatt Kupongskattelagen is a 50 years old law in need of modernization due to the increasing globalization in the world. This paper aims to examine the proposal for a new law for withholding tax on dividends. As part of this a minor comparison between current law, Norwegian and Danish law, and EU law will be conducted. The proposal entails changes that place more of the responsibility for withholding

Hints of Sustainable Development in the Philippines: Genuine Savings 1902-2018

The Philippines is one of the most affected countries by climate change. Income levels do not say much about its national wealth as it leaves out depreciation and excludes other necessary types of capital but are still mainly used to report a country’s economic standing regardless of its sustainability. This study uses Genuine Savings (GS) as an indicator of sustainable development and offers thre

Fallvänlig asfalt för gång- och cykelbana - En studie kring inverkan av tid, gummiinblandning och lagringsförhållande på hållfastheten

Det svenska cykelvägnätet utgörs av cirka 22 800 km väg. Dessa är fördelade på statliga cykelvägar (cirka 2800 km eller 12,29 procent), kommunala cykelvägar (cirka 18 900 km eller 82,89 procent) och enskilda cykelvägar (cirka 1100 km eller 4,82 procent). Idag är singelolyckor ett stort problem inom trafiksäkerheten för gående och cyklister. I statistiken om allvarligt skadade i transportsystemet mThe Swedish cycle path network consists of approximately 22,800 km roads. These are divided into state cycle paths (about 2,800 km or 12.29 percent), municipal cycle paths (about 18,900 km or 82.89 percent) and individual cycle paths (about 1,100 km or 4.82 percent). Today, single accidents are a major problem in road safety for pedestrians and cyclists. The statistics on serious injuries in the t

Transfereringsmöjligheter mellan skönlitteratur och spelfilm : en undersökning om läromedels och lärares attityder gällande spelfilmens plats i svenskundervisningen på gymnasiet

Syftet med denna studie har varit att undersöka styrdokumentens hierarkisering av skönlitteratur som gör att spelfilm ofta hamnar i skymundan i svenskundervisningen. Audiovisuell underhållning så som film är vanligt i gymnasieelevers vardag och bör därför inkluderas mer i kunskapskrav än vad som görs idag. Därför har denna studie kartlagt var i undervisningen som skönlitteratur och spelfilm kan geThe aim of this study is to map out the hierarchy that puts written literature first and causes movies to be overlooked in Swedish courses at upper secondary schools in Sweden. Students at upper secondary school consume more and more audio-visual entertainment and should therefore have more space in official documents of policies and grading. Therefore, this study defines where written literature

Film för konstens skull : kvantitativ och kvalitativ undersökning i Svenska Filminstitutets filmhandledningar i förhållande till svenskämnets filmkunskap

Denna studie avser studera de prioriteringar Svenska Filminstitutet framlägger i sitt handledningsmaterial för lärare och vad det betyder för filmens roll i svenskämnet och synen på film i skolan i helhet. Detta görs via två metoder där den första studerar ett stort urval av studiematerial och den andra gör närläsning på ett mindre urval. I den sistnämnde metoden studeras även handledningarnas möjThis study intends to find the priorities presented by the Swedish Film Institute in its guidance material for teachers and what these priorities say about the role of film education within Swedish schools in general and the subject of Swedish in particular. This is done via two methods, the first covers a large selection of study material, and the second does a close reading on a smaller selectio

Identifying obstacles and key measurements of roof surfaces using a digital surface model and an orthomosaic

This thesis proposes a machine-learning-supported pipeline which, put together, provides an estimate of roof surface area for solar panel installation. This pipeline is comprised of roof segmentation based on images and digital surface models and provides subsequent identification of key measurements such as roof length, roof width and roof angle. Obstacles belonging to a roof are also identified

The use of digital technology in decision-making processes

Organisations increasingly adopt digital technologies in order to assist and improve the efficiency of their decision-making processes. Industries, including banking, need to increasingly adapt to the world of digitalization. The amount of data that has to be processed in the banking industry is increasing exponentially, and digital technology represents valuable solutions to processing this data

Image Classification using Functional Analysis and Neural Networks

In this thesis a number of methods for image classification are investigated. The main goal is to explore an approach based on functional data analysis and compare it with Neural Networks. The main idea is to view each image as a function and then capture the most important variation of each image class through Functional Principal Component Analysis. For comparing the methods the cifar10 dataset