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Huvudsyftet med uppsatsen är att titta närmare på hur underinstanserna tillämpar 7 § i lagen (2014: 307) om påföljder för penningtvättsbrott. 7 § ger uttryck för kriminaliseringen av näringspenningtvätt. Den som i näringsverksamhet, eller i ett led i en verksamhet som bedrivs vanemässigt eller i annars i större omfattning, medverkar till en åtgärd som skäligen kan antas vara för att dölja pengar sThe main purpose of this essay is to take a closer look at how the lower Swedish courts apply article 7 of the Act (2014:307) on penalties for money laundering offences. In accordance with article 7, a person who through a business activity that is conducted habitually, or in a greater extent, participates in a measure that can reasonably be assumed to be conducted for the purpose of concealing mo

I mervärdesskatterätten har det uppmärksammats problem i form av förekomsten av bedrägerier. Inom EU uppskattades ett bortfall från momsintäkter med 140 miljarder Euro år 2018, varav bedrägerier var en bidragande orsak. Uppsatsen behandlar mervärdesskattebedrägerier och kommer fram till att dessa kan göras på mer eller mindre sofistikerade sätt. Det största fokuset ligger på karusellhandel, vilkaIn the system of value added tax the issue of tax fraud and evasion has been observed. Within the European Union it was estimated that the difference between VAT revenue and the VAT total tax liability was 140 billion Euro in the year 2018, of which tax fraud and evasion was a contributing factor. This essay examines VAT fraud and concludes that these fraudulent behaviours can be executed in more

Nedmonteringen av rättsstatsprincipen i vissa av EU:s medlemsstater, vilket skett genom omfattande domstolsreformer som inkräktar på rättsväsendets oavhängighet, har resulterat i en ’Rule of Law’-kris som påverkar det unionsrättsliga samarbetet inom flera dimensioner. Respekt för rättsstaten är ett grundläggande krav vid anslutning till unionen enligt artikel 49 FEU och ett fundamentalt värde för The rule of law backsliding in some EU Member States through deficiencies in the judiciary has led to a crisis impacting several dimensions of the European cooperation. Respect for the rule of law is a fundamental value for the Union and thus a pre-condition for accession to the Union according to Article 49 TEU. Pursuant to Article 2 TEU the rule of law is a common value between the Member States

I ett flertal rättsfall som Högsta domstolen meddelat under det senaste decenniet, hänvisar domstolen till utländsk nordisk rätt. Motiverat av uppfattningen att utpekandet av rättskällor är centralt för upprätthållandet av formell rättvisa, undersöks i uppsatsen om nordisk rätt räknas som en rättskälla med utgångspunkt i Högsta domstolens användning av den. När man ser att Högsta domstolen har aIn a number of judgments handed down by the Supreme Court of Sweden over the past decade, the Court refers to foreign law from the Nordic countries. Motivated by the view that the designation of sources of law is central to the maintenance of formal justice, the thesis examines whether foreign Nordic law constitutes a source of Swedish law based on the Supreme Court's use of it. When one sees

Digitaliseringen i samhället breder ut sig i allt större omfattning. Utvecklingen öppnar upp för en mängd möjligheter men kommer även med en hel del utmaningar. Processer som tidigare varit beroende av manuella förfarande kan nu hanteras helt automatiskt. Detta gäller exempelvis möjligheten att fatta automatiserade beslut inom den offentliga förvaltningen. AI möjliggör för mer komplicerade uppgiftDigitalization in our society is rapidly extending into new areas. The development opens up for many possibilities but also brings a number of challenges. Processes that were earlier dependent on manual procedures can now be managed automatically. This can for example be carried out through automated decision-making within the public administration. For more complicated tasks AI can extend the pos

Demand for the usable water is accumulating globally in parallel with the population growth and the industrial revolution. Nevertheless, availability and accessibility of the usable water is progressively subsiding due to many environmental and socio-economic reasons. This discrepancy can lead the world to a water crisis unless it takes necessary actions to enhance the sustainable use of existing

Russia’s aggressive actions in Ukraine and annexation of the Crimean peninsula raised security concerns in the Baltic States as potential targets of invasion. This anxiety was strengthened after the EU launched a civilian Advisory Mission (EUAM) in Ukraine as a response to Russia’s illegal actions. Such a soft response to Russia’s foray into Ukraine has raised doubts about the EU’s credibility as

Efter Mao Zedongs död tog Deng Xiaoping makten över kommunistpartiet. Han genomförde en rad ekonomiska reformer för att ta Kina ur det tillstånd av ekonomisk efterblivenhet landet befann sig i. Slutligen kom landet att införa en socialistisk marknadsekonomi. De ekonomiska reformer som genomförts har gett medborgarna i Kina ekonomiska rätt- och friheter. Traditionellt sett har rättigheter för indiAfter the death of Mao Zedong, Deng Xiaoping seized power over the communist party. After which he installed economical reforms to aid china in recovering from its state of economical backwardness. China finally came to establish a socialt market economy. The economical reforms have given citizens in China a degree of economical freedom. Traditionally though, rights have not existed in China given

In the shadow of commercial fishing fleets, recreational fishers are a lesser known but still substantial group exerting pressure on the world’s aquatic ecosystems and its fish stocks. Enthusiastic angler participation, high catch rates, catch selectivity and harmful fishing techniques characteristic of recreational fishers can have detrimental impacts on the aquatic environment. Furthermore, recr

X-ray phase-contrast imaging is a powerful technique that allows great resolving power for low absorbing samples, such as biological tissue. This method relies on measuring the phase shift induced by the sample instead of the absorption traditional radiography relies on. This phase shift is measured as an intensity modulation at the detector and by using various algorithms one can obtain informati

The quantum mechanical equivalent of the classical Hall effect can lead to interesting results in solid state physics. A similar effect, that has received attention in recent years, occurs when large spin-orbit coupling is present in a material, the so-called quantum-spin Hall effect. In two-dimensional materials it leads to so-called helical edge states that exhibit counter-propagating electron s

Examensarbetets titel: Hemma bra, men borta bäst? - En kvantitativ studie om individers prestation och motivation relaterat till en ökad frekvens av hemarbete Seminariedatum: 2020-06-03 Ämne/kurs: FEKH19, Företagsekonomi: Examensarbete på kandidatnivå i Strategic Management, 15 hp Författare: Julia Anderberg, Jessica Lind och Malin Olsson Handledare: Devrim Göktepe-Hultén Nyckelord: HemarbeteTitle: Home is good, but away is best? - A quantitative study about individuals’ performance and motivation related to an increased frequency of working remotely Seminar date: 2020-06-03 Course: FEKH19, Business Administration: Bachelor’s degree Project in Strategic Management, Undergraduate level, 15 credits Authors: Julia Anderberg, Jessica Lind and Malin Olsson Advisor: Devrim Göktepe-Hulté

Background: Knowledge sharing within an organization is one of the main focuses of the knowledge management research field. In today’s globally dispersed business units, and multinational corporations (MNCs), information and communication technology (ICT) tools play an essential role in facilitating knowledge sharing. Previous research has argued the vital role informal contexts as well as physica

The Nuremberg International Military Tribunal (Nuremberg IMT), created in 1945, has been put forward by international legal scholars as the first international criminal tribunal, and the starting point of international criminal justice. However, throughout history, there have been other initiatives to try individuals for mass atrocities on the international level, comparable to the Nuremberg IMT t

Children used by military groups in armed conflicts are assigned to different roles and activities depending on their gender identities. In this thesis, therefore, the hypothesis put forward is that application and interpretation of the war crime of “using [children under the age of fifteen years] to participate actively in hostilities” (Articles 8(2)(b)(xxvi) and 8(2)(e)(vii) of the Rome Statute

Title: Evaluating and improving a spare parts warehouse in the mining industry – a case study at Sandvik AB. Authors: Filip Linse, Jacob Sandefeldt Supervisor: Joakim Kembro, Department of Industrial Management and Logistics, Faculty of Engineering, Lund University Problem description: The importance of having efficient warehouse operations is increasing as customer demand changes quickly in comb

A goal of entrepreneurship is to foster innovation through the creation of sustainable, scalable firms through a successful commercialization of their value proposal. Surprisingly there is little research on the key role sales and hence sales knowledge of the founder plays in the survival of an entrepreneurial venture. The purpose of this study is twofold. First, we aim to contribute to the wider

Pulsed electric field (PEF) treatment is a non-thermal process which has a wide range of beneficial effects in food processing. The application of pulsed electric field treatment relevant for this work is as pre-treatment on basil leaves before the drying process. It has been proven that PEF treatment can significantly reduce the drying time due to the electroporation of the guard cells of stomata

Socio-economic rights have been described as the ''underdeveloped stepchild of the human rights family''. There has been a tendency to treat them as merely aspirational and it is frequently argued that they may not deserve the name of rights as they lack content and are considered ill-suited for enforcement. Owing to this, and because of the fact that their enjoyment has by their v