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Skatteflyktslagen har kritiserats för att vara så vagt utformad att den kan sägas sakna materiellt innehåll. Vid ett sådant synsätt har lagstiftaren genom införandet av skatteflyktslagen delegerat normgivningsmakt till rättstillämparen. Eftersom skatterätten är ett rättsområde där ett föreskriftskrav följer av regeringsformen skulle detta innebära att skatteflyktslagen är grundlagsstridig. Få förfThe law against tax evasion (lag (1995:575) mot skatteflykt) has been criticized for being so vague that it in fact lacks content. Should this be the case, the Swedish legislator has, through the law against tax evasion, delegated the legislative competence to the judges. According to the Swedish constitution, legislation is necessary for taxation to be lawful. Only the parliament has legislative

Användandet av varumärken har gått från att enbart vara ett sätt att ange kommersiellt ursprung till att även kunna förmedla en image och vara ett sätt att marknadsföra sig. På grund av den stora mängden varumärken i dagens samhälle har nya vägar för att kunna skilja sig från mängden varit tvungna att finnas, vilket har lett till en ökad användning av okonventionella varumärken, exempelvis dofter.

Under hösten 2017 spreds hashtaggen #metoo som en lavin på sociala medier. Upprinnelsen till hashtaggen var ett utpekande av en filmproducent som avslöjades ha utsatt flertalet kvinnor inom den amerikanska filmbranschen för sexuella övergrepp. I samband med avslöjandet uppmanade en amerikansk skådespelerska sina kvinnliga kollegor att offentliggöra sina erfarenheter av sexuella övergrepp under hasIn the fall of 2017, the hashtag #metoo spread virally on social media. The hashtag started when a Hollywood film producer was accused of having exposed several women in the American film industry of sexual abuse. In connection with the allegations, an American actress encouraged her female colleagues to publish their experiences of sexual abuse under the hashtag of me too. The hashtag was first u

Examensarbetet jämför tre olika metoder för dimensionering av en spont. Syftet med arbetet är att utreda hur de valda beräkningsmetoderna inverkar på dimensionerande snittmoment och dimensionerande förankringskrafter samt att undersöka hur resultaten från de olika beräkningsmetoderna varierar vid ändring av ingående parametrar. De tre beräkningsmetoder som jämförs är den analytiska metoden från SThis master thesis compares three different methods for dimensioning a sheet pile wall. The purpose is to investigate how the chosen calculation methods affect dimensioning moments and anchoring forces in a sheet pile wall and to investigate how the results from the different calculation methods vary when changing the input parameters. The three calculation methods that are compared are the analy

A test of the benchmark QED process e(+) e(-) -->gammagamma(gamma) is reported, using the data collected with the DELPHI detector at LEP 2. The data analysed were recorded at centre-of-mass energies ranging from 161 GeV to 208 GeV and correspond to a total integrated luminosity of 656.4 pb(-1). The Born cross-section for the process e(+) e(-)-->gammagamma(gamma) was determined, confirming the vali

Polychlorinated biphenyls in the lower atmosphere were studied over a regional area covering approximately 11000 km(2) in southern Sweden. Sampling were performed in 1992-1993, continuously during one year, where samples from 11 sampling-sites (in all 260 samples) were analysed. PCB concentrations ranged over two order of magnitudes, 7-983 pg m(-3). Differences in PCB concentrations among the samp

Different factors influencing recycling and burial rates of organic carbon (OC) were investigated in the continental margin sediments of the Skagerrak (NE North Sea). Two different areas, one in the southern and one in the northeastern part of the Skagerrak were visited shortly after a spring bloom (March 1999) and in late summer (August 2000). Results suggested that: (1) Organic carbon oxidation

I have used data, mainly from south of 62degreeN, collected within the Breeding Bird Survey and the Winter Bird Count (1975-2001) to describe the population development of the Goshawk Accipiter gentilis in Sweden. The data from the breeding season indicate a considerable population increase. The winter data show a stable population for the winters 1975/1976-1993/94, then six winters with lower val

Syftet med denna uppsats har varit att undersöka om en marknadsanpassad socialtjänst lyckas uppfylla socialtjänstlagens intentioner om att arbeta förebyggande med unga narkotikamissbrukare. För att få svar på detta har jag dels studerat hur en sådan kommunal organisation fungerar i förhållande till lagstiftningen, dels hur många ungdomar det rör sig om som under ett år kommer i kontakt med socialt

Achilles tendon rupture is becoming more prevalent with an increasing population of middle aged people participating in recreational sports. A torn Achilles tendon will likely not regain its original function, and it is unknown what treatment options are optimal. The Achilles tendon structure and how the tendon heals after a rupture varies between humans. A potentially useful tool in understanding

This paper explores the way in which the relationship between civil society and the state in times of populist governance can be understood from the point of view of Hartmut Rosa’s theory of resonance. We apply Hartmut Rosa’s (2019) theory about a resonant society to understand how the populist turn in politics and state-civil society relations is related to broader societal processes such as acce

Popular Abstract in Swedish På lång sikt drivs ekonomisk tillväxt av teknisk utveckling. Det är genom att kunna producera mer och bättre produkter givet samma insatsfaktorer som bruttonationalprodukten (BNP) växer i det långa loppet. Men vad är det då som genererar teknisk utveckling? Jo, satsningar på forskning och utveckling (FoU). Dock är det så att resultaten från FoU – ny kunskap och ny tekni

One way to lower the fuel consumption in future vehicles is to replace mechanically driven systems by electrical. The drawback with this solution is the increasing number of electrical loads, which creates more electromagnetic emissions that could disturb the surrounding environment. Many of the electrically driven loads are controlled by pulse width modulation, which could be a source of electrom

Over the past couple of decades, increased interdependencies between and institutional defragmentation of, our Critical Infrastructures (CIs) have created a setting were traditional risk management might no longer suffice. In particular, analysis and management of risks have evolved from being a predominantly intra-organisational task towards a process that also requires inter-organisational coord

In the EU, PM10 from the wear of disc brakes can contribute up to 50% of the total non-exhaust emissions from road transport. The wear originates from the contact surfaces of the friction material and the disc. One possible way to decrease PM10 emissions is to change the materials of the contact pair in terms of composition and coatings. The wear and particle emissions of three novel friction mate

A novel test method was used to study the concentration and size distribution of airborne wear particles from disc brake materials. A pin-on-disc tribometer equipped with particle counting instruments was used as test equipment. Material from four different non-asbestos organic (NAO) pads and four different low metallic (LM) pads were tested against material from grey cast iron rotors. The results

A resampling method for quantitative MRS is presented that retains absolute concentrations. Averaging the spectra from a subset improved the concentrationestimates via increased SNR. Using short-TE STEAM spectra from human thalamus, the influence of subset size was systematically studied and verifiedagainst conventional bootstrap re-sampling. Even small subsets provided considerably better signal-

Towards a theory of regional diversification: combining insights from Evolutionary Economic Geography and Transition Studies. Regional Studies. This paper develops a theoretical framework of regional diversification by combining insights from Evolutionary Economic Geography and Transition Studies. It argues that a theory of regional diversification should not only build on the current understandin