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Det har i doktrin hävdats att underrätters rättstillämpning i mål rörande beskattning av oredovisade intäkter inte uppfyller de krav på rättssäkerhet som ställs i skatteprocessen. I denna uppsats utreds huruvida så är fallet. De frågeställningar som uppsatsen bygger på är vilka krav som ställs på rättssäkerhet i skatteprocessen, hur beskattning av oredovisade intäkter sker, vilken bevisbörda och vIt has been claimed in literature that the application of the rules about taxation of unreported income by Swedish administrative courts is insufficient from a legal certainty perspective. This essay considers whether this is the case. The essay is centered around the following questions: What are the requirements regarding legal certainty in the tax procedure? How is unreported income taxed? Who

Avtal kan sorteras genom att delas in i avtalstyper. Frågan om ett specifikt avtal hör till en viss avtalstyp beror på om avtalets egenskaper stämmer överens med de medlemskapskriterier som ställs upp för avtalstypen. Två avtalstyper som åtminstone i vissa delar är svåra att avgränsa från varandra är borgensavtal och försäkringsavtal. I allt högre grad ställer försäkringsbolag ut säkerhetsrätter, Contracts can be sorted into different contract types. The question whether a specific contract belongs to a certain contract type depends on if the contract matches the essential characteristics of the contract type. Two contract types that, at least in some parts, are difficult to distinguish from one another are insurance and guarantees. Insurance companies has increasingly issued different typ

In control theory there exist two convenient representations of a model, which are transfer functions and state-space matrices. However, structure in the transfer functions is not clearly seen in the state-space form, and on the other hand structure in the state-space form is not clearly seen in the transfer functions. The main reason for this is that Laplace transformation destroys most types of

Industrial robots are important when the degree of automation in industry is increased. To enable the use of robots also when the products change rapidly, the programming must be quick and easy to perform. One way to accomplish this is to use lead-through programming, i.e., the user manually guides the robot. This paper presents a sensorless approach, and thus avoids the need for a typically expen

This paper presents a combined experiment and identification procedure, well suited to obtain low-order dynamic models of a patients’ response to continuous drug administration. The experiment requires no a priori information and is of very short duration. The identification method provides both a parametric low-order model, and an estimate of the parameter error covariance. It has been demonstrat

Embedded systems are becoming increasingly complex. At the same time, the components that make up the system grow more uncertain in their properties. For example, current developments in CPU design focuses on optimizing for average performance rather than better worst case performance. This, combined with presence of 3rd party software components with unknown properties, makes resource management

Production plants need to be set up and reconfigured faster to fulfill increasing market demands. Highly flexible automation systems are needed and a promising approach is Service Oriented Architecture (SOA) which has recently received much attention in both academia and industry. OPC Unified Architecture (OPC UA), the next generation of the de facto standard for interoperability in the automation

We consider distributed model predictive control (DMPC) where a sparse centralized optimization problem without a terminal cost or a terminal constraint set is solved in distributed fashion. Distribution of the optimization algorithm is enabled by dual decomposition. Gradient methods are usually used to solve the dual problem resulting from dual decomposition. However, gradient methods are known f

Addressing the challenges of extreme scale computing re- quires holistic design of new programming models and sys- tems that support those models. This paper discusses the Angstrom processor, which is designed to support a new Self-aware Computing (SEEC) model. In SEEC, applications explicitly state goals, while other systems components provide actions that the SEEC runtime system can use to meet

We consider the classical 3-state Moore-Greitzer model, which is commonly used for approximating dynamics of deviations of flow and pressure variables in an axial compressor from their nominal steady-state values. The linearization of the nonlinear system is not controllable and, therefore, even local asymptotic stability cannot be achieved using methods of linear control theory. We propose a fami

The simultaneous localization and mapping problem is approached by using an ultrasound sensor and wheel encoders. To be able to account for the low precision inherent in ultrasound sensors, the occupancy grid notion is extended. The extension takes into consideration with which angle the sensor is pointing, to compensate for the issue that an object is not necessarily detectable from all position

Distributed Decision Making and Control is a mathematical treatment of relevant problems in distributed control, decision and multi-agent systems, The research reported was prompted by the recent rapid development in large-scale networked and embedded systems and communications. One of the main reasons for the growing complexity in such systems is the dynamics introduced by computation and communi

A particle filter based solution to the out-of-sequence measurement (OOSM) problem is proposed. The solution is storage efficient, while being computationally fast. The filter approaches the multi-OOSM problem by not only updating the estimate at the most recent time, but also for all times between the OOSM time and the most recent time. This is done by exploiting the complete in-sequence informat

To the purpose of marine seismic acquisition, new acoustic sources have been developed to reduce the environmental impact. The use of marine vibrators makes it possible to define emission frequency ranges, consequently allowing limitation of the frequencies that disturb marine animal life. Constructing marine vibrators with high efficiency and linear dynamics is however difficult, and the vibrator

This paper develops a control integration methodology that can be used to balance competing performance objectives. The target application for the method is blood glucose management for diabetic patients. The true system model is uncertain and changes over time. Multiple controllers have been designed with competing performance objectives in mind. In the proposed method, on-line predictors are use

Abstract in UndeterminedStabilization and optimal control is studied for state space systems with nonnegative coefficients (positive systems). In particular, we show that a stabilizing distributed feedback controller, when it exists, can be computed using linear programming. The same methods are also used to minimize the closed loop input-output gain. An example devoted to distributed control of a

The strong process forces arising during high-speed machining operations, combined with the limited stiffness of industrial robots, have hampered the usage of industrial robots in high-end milling tasks. However, since such manipulators may offer flexible and cost-effective machining solutions, a three-dimensional piezo-actuated compensation mechanism, which aims to compensate for the positioning

We consider the problem of modeling and control of the nonlinear dynamics of a micro manipulator, utilized for machining operations in combination with industrial robots. Position control of the micro manipulator is a challenging problem because of the actuation principle, which is based on piezo-actuators with inherent nonlinear behavior. The major nonlinearities in the manipulator are identified