Search results

Enligt 51 kap. 1 § 2 st. 3 p. skatteförfarandelagen (2011:1244) ska hel eller delvis befrielse från skattetillägg meddelas om en oskäligt lång tid har gått efter det att Skatteverket har funnit anledning att anta att avgift ska tas ut. Befrielsegrunden infördes vid 2003 års skattetilläggsreform i syfte att tillgodose Europakonventionens krav på rättssäkerhet. Genom att använda den rättsdogmatiskAccording to Chapter 51 Section 1 (3) of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, there is a possibility to be granted exemption from tax surcharges if the length of the tax proceedings has been excessive. The purpose of this paper is to examine Chapter 51 Section 1 (3) of the STPA and to analyze the relationship between Swedish applicable law and the right to a

Syftet med denna studie var att undersöka hur psykodynamiska psykoterapeuter upplevt den snabba omställningen från att ha fysiska samtal till digitala på grund av pandemin COVID-19, samt vilka erfarenheter de gjort. Semistrukturerade intervjuer genomfördes med fem psykodynamiska terapeuter. Materialet analyserades med tematisk analys och åtta teman identifierades. Studien visar att omställningen uThe purpose of this study was to determine how psychodynamic psychotherapists experienced the rapid transition from having psysical sessions to digital due to the pandemic COVID-19, as well as what experience they have had. Semi-structured interviews were conducted with five psychodynamic therapists. The material was analyzed with thematic analysis and eight themes were identified. The study shows

Genom att utnyttja vissa strukturer i den finansiella marknaden kan man skapa prognoser för finansiella instrument. Prognoserna man kan man utnyttja i in en algoritm som optimerar en portfölj av olika instrument. Resultatet är en portfölj som över mer i värde än själva instrumentet. Vi har all hört att man bör spara pengar inför pensionen. Många väljer att spara pengar genom att placera pengarna In this thesis model predictive control (MPC) is used to dynamically optimize a portfolio where the data is sampled every 5 minutes. Previous research has shown how MPC optimization applied to daily sampled financial data can generate a portfolio that exceeds the value of standard portfolio strategies such as Strategic asset allocation. MPC has been found to have a computational advantage when ret

Föreliggande studie,”Global Compact for Safe, Orderly and Regular Migration- eckluderande eller inkluderande?”, har syftat till att undersöka hur irreguljära migranter exkluderas ur migrationsramverket och vilka konsekvenser som kommer av exkluderingen för migranten med hjälp av frågeställningen: ”På vilka sätt har den politiska konsensusen inom ramen för Global Compact for Migration (GCM) osynligThis study,”Global Compact for Safe, Orderly and Regular Migration- exkluding or including?”, has aimed to examine how irregular migrants are being excluded from the Global Compact for Migration, and which consequences the exclusion can bring for the migrants. My question for this study was ”In which ways has the political consensus for the Global Compact for Migration (GCM) isolated the irregular

This study assesses the impacts of the floods in early 2011 in the Northern Cape Province in South Africa and focuses especially on the small town Keimoes located on the major Orange River. During this period 33 municipalities in 7 out of the country’s 8 provinces were declared as disaster areas due to widespread flooding. In Keimoes and the Northern Cape Province the flood impacts were widespread

Partikelfysikens Standardmodell är den bästa teoretiska beskrivningen vi har av de allra minsta byggstenarna som utgör vårt Universum och hur de interagerar med varandra. För att utöka vår förståelse och verifiera våra teoretiska modeller behöver vi utföra experiment. Dessa experiment består av att kollidera partiklar med varandra i nästan ljusets hastighet, vilket görs i partikelacceleratorer somThe chirality-flow formalism has proven to simplify the calculations of helicity amplitudes to the extent that the matrix element corresponding to a Feynman diagram can immediately be written down. It has also shown to speed up the computation of scattering amplitudes through numerical implementations in MadGraph5_aMC@NLO. In this thesis we investigate if automated computation of amplitudes can be

In Axel Honneth's "The Struggle for Recognition" (1995), love as mutual recognition is dealt with through the psychoanalytic theory of Donald Winnicott, who focused principally on relations between parents and their young children. Consequently, Honneth's conceptualisation of love is ill-suited for application in the study of late modern adult romantic relationships. In this thes

The aim of this paper is to examine the media coverage of Antena 3 on the anti-lockdown protests that took place on 2 October 2021 in Bucharest, Romania, as a way of understanding the impact on the public narratives and political discourse of the employment of conspiracy theories by the media. By exploring the allure, politicization, and mentality of conspiracy theories, along with utilizing disc

BACKGROUND: In May 2023, the World Health Organization declared COVID-19 no longer a public health emergency. Despite successful vaccination campaigns, vaccines provide limited protection against transmission. Since general testing has been abandoned in most countries, alternative population surveillance methods to assess SARS-CoV-2 exposure are needed.METHODS: N-antigen is a protein of the SARS-C

The Advanced GAmma Tracking Array (AGATA) is a European project to develop and operate the next generation gamma-ray spectrometer. AGATA is based on the technique of gamma-ray energy tracking in electrically segmented high-purity germanium crystals. This technique requires the accurate determination of the energy, time and position of every interaction as a gamma ray deposits its energy within the

In the days of IoT and smart homes Bluetooth is in constant development and with it the products that use Bluetooth. Bluetooth mesh is the latest feature and with it comes many opportunities of new products. This report describes the development of an outdoor light system which can be controlled from a website. The system is named Luminaire and consists of a custom built circuit board, an encapsul

In 1994, a new law called “Lagen om stöd och service till vissa funktionshindrade” or abbreviated as LSS was admitted by the Swedish government, the law was aimed to increase the social rights of people with certain disabilities. The aim of this study was to explore how these rights were understood and implemented by supportive assistants working with children. The two main aspects we looked into

Divorce increased dramatically during the twentieth century across the western world. There is surprisingly little research on the determinants of divorce during this transition. We investigate micro-level sociodemographic determinants of divorce in Sweden 1922–1967 using longitudinal data at individual and household level from southern Sweden, focusing on the associations between divorce and wome

Ground source heat pump systems, operating in conjunction with vertical ground heat exchangers, will play a key role in decarbonising heating and cooling of buildings. Design of traditional borehole heat exchangers relies on tools which implement routine analytical relationships between heat transferred and the temperature change in the ground and circulating thermal fluid. However, for novel pile

The future opportunities for high-density QCD studies with ion and proton beams at the LHC are presented. Four major scientific goals are identified: the characterisation of the macroscopic long wavelength Quark-Gluon Plasma (QGP) properties with unprecedented precision, the investigation of the microscopic parton dynamics underlying QGP properties, the development of a unified picture of particle

Electrical quantum conductors coupled to microwave resonators have in the last decade emerged as a versatile test bed for controllable light-matter interaction on the nanometer scale. Recent experimental progress with high-impedance resonators has resulted in conductor-resonator systems with a large, dimensionless coupling parameter λ 0.1, well beyond the small-coupling regime, λ1 Motivated by thi

Movement and migration are fundamental parts of the life cycle of most organisms on Earth and occur at an astonishing range of spatial and temporal scales, from iconic pole-to-pole migrations of some birds to diel migrations of enormous amounts of millimeter-sized crustaceans through the waters of oceans and lakes. To move or not to move in a certain situation is a decision that is often taken by

The objectives of this study are to assess the perception of slipperiness, thermal comfort, and wearability of footwear used on icy surfaces, and the anti-slip effect of materials spread on ice using outdoor walking trials. Twenty-five subjects wore four types of footwear walking on five different icy surfaces. Five-point rating scale was used recording wearer's perception. The results showed that

The meteoritic material falling on Earth is believed to derive from large break-up or cratering events in the asteroid belt. The flux of extraterrestrial material would then vary in accordance with the timing of such asteroid family-forming events. In order to validate this, we investigated marine sediments representing 15 time-windows in the Phanerozoic for content of micrometeoritic relict chrom