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Denna uppsats undersöker om och i så fall hur det nya lagförslaget till 49 kap 5§ SFL, som är avsett att stoppa momskaruseller, kommer att påverka näringsidkare gällande avdragsrätten för ingående moms. SEFI-direktivet är ett juridiskt verktyg för att stoppa momskaruseller. Direktivet kriminaliserar att företag lämnar korrekta uppgifter i ett bedrägligt syfte, och kommer snart att implementeras i This essay investigates whether and, if so, how the new law in 49 § 5 SFL, which is intended to stop VAT carousels, will affect traders regarding the right to deduct VAT. The SEFI Directive is a legal tool to stop VAT carousels. The directive criminalizes companies providing correct information for a fraudulent purpose, and will soon be implemented in Sweden. The Swedish bill contains a text stati

In the past century, Sweden has seen vast developments in narrowing the gender earnings gap between men and women. Nevertheless the gap still remains, and has revealed patterns of stagnation in the recent decade. In the presence of a gender earnings gap there is an unequal distribution of economic power between men and women, which may lead to an inefficient resource allocation. Today there is a l

The use of an object-oriented approach in software engineering has proven to be successful for many years, but in the fields of mechanics and automation it has been ignored for long. The Tetra Pak Carton Bottle automation team believes that a switch from a function-oriented architecture to an object-oriented one would be of benefit not only to them but also any department which is involved with de

We chose to write this essay on how the social services were illustrated and how it was reviewed in the media after the two cases in the municipality of Mark and Sandviken. These cases were brought to attention by Uppdrag granskning, the Swedish TV program, in two different coverages. Moreover, we have emanating from articles, blogs, and chat room conversations and gathered what people have writte

Popular Abstract in English Structural components such as those used in gas turbines for energy conversion applications, are subjected to high loads at elevated temperatures. In order to ensure that the components survive under these conditions for a sufficiently long time, it is imperative to select materials with good high temperature properties like strength and corrosion resistance. Such materStructural components such as those used in gas turbines for energy conversion applications, are subjected to high loads at elevated temperatures. In order to ensure that the components survive under these conditions for a sufficiently long time, it is imperative to select materials with good high temperature properties like strength and corrosion resistance. Such materials are usually alloys with

Purpose: Media reporting is one of many circumstances that nursing homes have to relate to, because of the reputational risks. The aim of this article is to investigate media representations of Swedish nursing homes in relation to reports on an annual national user survey. Design/methodology/approach: The empirical data consist of 381 Swedish newspaper articles about the survey results. The questi

Facial beat gestures align with pitch accents in speech, functioning as visual prominence markers. However, it is not yet well understood whether and how gestures and pitch accents might be combined to create different types of multimodal prominence, and how specifically visual prominence cues are used in spoken communication. In this study, we explore the use and possible interaction of eyebrow (Facial beat gestures align with pitch accents in speech, functioning as visual prominence markers. However, it is not yet well understood whether and how gestures and pitch accents might be combined to create different types of multimodal prominence, and how specifically visual prominence cues are used in spoken communication. In this study, we explore the use and possible interaction of eyebrow (

Isotopic proveniencing has been applied to human inhumations and cremations as well as fauna from the Viking Age site of Birka and the surrounding Mälaren region, located in east-central Sweden. Human enamel frominhumations has been measured for strontium, oxygen, and carbon isotope ratios (petrous bone from cremations was measured for strontium only) to obtain information on mobility and diet. Se

This article claims that Svetlana Aleksievich’s Voices from Utopia should be read as testimony. Although based on eyewitnesses interviewed by Aleksievich, the voices represented in the five books are interpreted as the creation of an implied author. In contrast to a theoretical standpoint defining fact in a dichotomous relation to fiction, this study identifies the historical value of Aleksievich’

The excavation of a low-temperature kiln structure at an affluent Iron Age regional center, Uppåkra, located in southern Sweden, revealed from archeobotanical samples and its context evidence of malting in the process to make beer. Carbonized germinated hulled barley grain (Hordeum vulgare) was recovered from the kiln structure itself and from the surrounding occupationalsurface. Located somewhat The excavation of a low-temperature kiln structure at an affluent Iron Age regional center, Uppåkra, located in southern Sweden, revealed from archeobotanical samples and its context evidence of malting in the process to make beer. Carbonized germinated hulled barley grain (Hordeum vulgare) was recovered from the kiln structure itself and from the surrounding occupationalsurface. Located somewhat

Open Source receives high attention among organizations today, and there is also a growing interest on Open Source Enterprise Resource Planning (OS ERP) systems. Open source development is often considered having a high level of involvement from stakeholders in adopting organizations. However, it depends on for the first what is meant by stakeholders, but also what is meant by involvement. In the

In many financial applications, it is important to classify time-series data without any latency while maintaining persistence in the identified states. The authors propose a greedy online classifier that contemporaneously determines which hidden state a new observation belongs to without the need to parse historical observations and without compromising persistence. Their classifier is based on t

In species with chromosomal sex determination, X chromosomes are predicted to evolve faster than autosomes becauseof positive selection on recessive alleles or weak purifying selection. We investigated X chromosome evolution inStegodyphus spiders that differ in mating system, sex ratio, and population dynamics. We assigned scaffolds to Xchromosomes and autosomes using a novel method based on flow In species with chromosomal sex determination, X chromosomes are predicted to evolve faster than autosomes because of positive selection on recessive alleles or weak purifying selection. We investigated X chromosome evolution in Stegodyphus spiders that differ in mating system, sex ratio, and population dynamics. We assigned scaffolds to X chromosomes and autosomes using a novel method based on fl

AimThe purpose of this article is to explore how personal assistants, working in state-funded services for mobility-disabled people in Sweden, perceive and experience their work, with special focus on sexual facilitation (assistance with sexual activities).BackgroundPersonal assistance services are a legal right, aiming to give certain disabled people the possibility to live on equal terms in soci

In this report, the effectiveness of a detector-activated water mist system, Q-fog, has been compared to traditional residential sprinklers. In total, eight tests were performed with a realistic fuel (bed with pillow and duvet) based on the test procedure described in LPS 1655. The bed was placed at different locations in the room and was ignited at the pillow and below the bed, also according to

Many patients with Parkinson's disease (PD) experiencing L-DOPA-induced dyskinesia (LID) receive adjunct treatment with dopamine agonists, whose functional impact on LID is unknown. We set out to compare temporal and topographic profiles of abnormal involuntary movements (AIMs) after L-DOPA dose challenges including or not the dopamine agonist ropinirole. Twenty-five patients with PD and a history

What could a school look like that seeks to make both learning and unlearning a common interrelated practice? How can a space be built around care, refuge, implication and vulnerability, negotiating positions and responsibilities? How can privileges and habits of hierarchy be challenged, as well as authorship, productivity and competition? And how could such a school take place inside an instituti