När systemet med skilda förfaranden vid grövre skatteöverträdelser (skattebrott) och enklare skatteöverträdelse (skattetillägg) infördes i Sverige, gjordes detta för att minska belastningen på polis- och åklagarmyndigheter. Genom att låta Skatteverket ta hand om de enklare överträdelserna och ålägga enskilda personer schabloniserade sanktioner minskade också trycket på de allmänna domstolarna. UppWhen the system of distinct procedures at coarser tax offenses and simpler tax violation was introduced in Sweden, this was done to reduce the burden on the police and prosecuting authorities. By allowing the Tax Agency to take care of the simpler violations and impose individuals supervisory sanctions, it also reduced the pressure on the public courts. The division by the two different procedures

All around us there is data that could be gathered and processed. The problem is to gather it. Bluetooth Low Energy is a standard that promises cheap battery driven wireless sensors with low energy consumption capable of operating for months on small batteries. For many use cases such a device seem like a perfect fit. Bluetooth LE has been around for a few years and is now available in most new s

Climate change and the associated temperature increments are a reality, with temperature already rising in the last century. With a changing climate dissolved oxygen levels in the water will also suffer changes. The combination of changes due to alterations in the climate affects fish stocks, through alterations in the spawning-stock biomass. One of the fish stocks that are being affected is the A

The issue of an increasing number of people globally that are adopting unsustainable lifestyles is important because we are destroying the earth’s resources at an accelerating rate. In particular, the pattern of major increasing environmental impact caused by modern food production has the potential to become an important sector for climate change mitigation, but despite the myriad of guides avai

Finding your identity is an on-going process influenced by a lot of factors. The process of finding your identity is in constant motion and totally depending on the norms of society, parental values, and the impact the school and friends has over you. We aim to study the process of identity for youths born in Sweden with parents born in a foreign country, how they experiencing their identity and h

This paper is a master's thesis by Erik Kivilo and Carl Olofsson at the Faculty of Engineering (LTH) at Lund University. The research and writing took place during the fall of 2014 under the supervision of Magnus Wiktorsson at the Division of Mathematical Statistics at Lund University, and Per Thastrom at EY, Copenhagen. The thesis concerns prudent valuation of fair-valued nancial instruments

ECDS, Environment Climate Data Sweden, is a commitment that SMHI rendered the Science Council of Sweden. Their purpose is to assist with search, documentation and publication of data regarding environment and climate. ECDS oer services for data stored in their database. One such service that very useful is THREDDS, Thematic Realtilme Enviromental Distributed Data Service, which is a tool to make s

Neural electrodes used for measurements of action potentials in brain cells are often made of gold. These electrodes need to be suciently small to cover only one brain cell, but this induces the problem of increased impedance since impedance scales inversely with surface area. This means that if the surface area is too small, only noise will be measured. One way to overcome this problem is to try

Uppsatsen undersöker den rättsliga innebörden av begreppet ”direktupphandlingar av samma slag”. I det nationella regelverket, som inte omfattas av Europeiska unionens upphandlingsdirektiv, återfinns möjligheten för en upphandlande myndighet eller enhet att under fasta beloppsgränser direktupphandla utan föregående annonsering. I 15 kap. 3 a § lagen (2007:1091) om offentlig upphandling (LOU) respekThis thesis examines the legal meaning of the concept “direct procurements of the same type”. There is an opportunity within the national legislation, which is not included in the European union procurement directives, for contracting authorities or entities to make a direct procurement (an informal procedure) under the national thresholds without prior publication of a contract notice. Chapter 15

Purpose: The purpose was to gain insight in how companies within the IIRC Pilot Programme describe value and value creation. Methnology: The study was conducted by adopting a qualitative, inductive and interpretative approach. The study was an empirical observation of five companies participating in the IIRC Pilot Programme. Theoretical perspective: A literature review was conducted, where class

Skydd på grund av en inre väpnad konflikt är en del av det gemensamma europeiska asylsystem som varit under utveckling sedan 1980-talet. De EU-rättsliga bestämmelser som idag reglerar sådant skydd återfinns i Skyddsgrundsdirektivets artiklar rörande alternativt skyddsbehövande. Skyddsgrundsdirektivets bestämmelser om skydd på grund av inre väpnad konflikt införlivades i svensk rätt genom lagändrinProtection from internal armed conflict is an integral part of the Common European Asylum System, as it has developed since the 1980s. The common European provisions governing such protection are found in the EU Qualification Directive, where they form part of what is labelled subsidiary protection. These provisions have been transposed into Swedish legislation by way of amendments to the Aliens A

This report is a master thesis in Mechanical Engineering at the Faculty of Engineering LTH at Lund University. The project was performed in collaboration with ASSA ABLOY Entrance Systems, a Swedish company founded in 1994 manufacturing manual and automatic entrance systems. ASSA ABLOY Entrance Systems is one of five divisions at ASSA ABLOY which is one of the largest companies within the field of

Ökande halter av järn i svenska vatten De senaste årtiondena har mängden järn ökat i svenska sjöar och vattendrag. Detta kan få följder både för enskilda arter och hela ekosystem då järn påverkar olika organismer på olika sätt. Till exempel kan det påverka fiskars syreupptagningsförmåga genom att ansamlas på gälarna. Det kan även påverka växtligheten då olika arter tål olika mängder järn och det

Naturliga fiender för bladlöss i äppelodlingar Det finns en stor mångfald av insekter i vår omgivning. De insekter som man främst kanske tänker på är de olika skadeinsekter som finns i jordbrukslandskapet. Det här är kanske främst påtagligt för olika jordbrukare som får handskas med flera olika skadeinsekter innan de kan bärga sin skörd, men alla som har odlat något har troligen haft något probleSociety has become more aware of how overuse of chemical compounds in agriculture can affect the environment causing negative effects to ecosystem services. Due to this awareness, in recent years new regulation of pesticide use has been developed and some pesticides have been banned. With the new regulation, alternative methods of pest control have been advised which may also be easier to implemen

Skatteplanering genom så kallade räntesnurror har skapat snedvridningar inom bolagssektorn där företag med stora räntekostnader har kunnat minska den beskattningsbara vinsten genom avdrag. Avsaknaden av en tydlig reglering medförde att Skatteverket lade fram en promemoria år 2008 med förslag om en särskild reglering med begränsning av ränteavdrag som främst motiverades av skatteskäl. RänteavdragsbTax planning through interest deduction has created inequality on the market where companies with high interest cost have been able to reduce the taxable income through interest deduction. The lack of a clear regulation resulted in a memorandum from the Swedish Tax Authority presented in 2008 with the suggestion of a certain regulation with limitations regarding the possibility of interest deducti

This Master Thesis will cover the development of the mechanics and design aspects for a new product innovation made for IPsense AB (at Lund Technical University and Ingvar Kamprad Design Center in Lund, Sweden). Due to the sensitivity of the project some information has been left out. The product is part of an IP-based network concept developed for analyzing sound in real time. The total concept

The San people of the Kalahari Desert in Southern Africa remain stateless, in a region undergoing rapid modernisation. Like other stateless groups, they exist peripherally within the states that they legally and territorially belong. This thesis, investigates how the San have remained outside the state logic of South Africa and Botswana, through testing James C. Scott’s theory of statelessness and

I samband med äktenskapsskillnad kan frågan om nyttjanderättsersättning aktualiseras om en av makarna tillsvidare bor kvar i en tidigare gemensam bostad. Då det i svensk rätt saknas lagstadgande om nyttjanderättsersättning syftar denna framställning till att klargöra rättsläget, genom att analysera framförallt praxis och doktrin. Avslutningsvis syftar framställningen till att diskutera om tillämpnA question of tenancies compensation can arise during a divorce, if one of two spouses re-mains settled in a former joint home. Due to the fact that Swedish law is missing enactment of this kind of compensation, the purpose of this depiction is to clarify the legal situation by analysing mainly established practice and doctrine. In the conclusion the author will discuss whether the regulations sho

Syftet med denna uppsats har varit att undersöka den sociala bakgrunden hos de polisstudenterna som påbörjade på Polishögskolan våren 2005 och hösten 2008. Avspeglas en social skiktning i ansökningar och antagning till polisprogrammet? Vidare har syftet varit att jämföra den sociala bakgrunden mellan svenska och norska polisstudenter som påbörjade på Polishögskolan år 2009, och att diskutera samt

Detta arbete behandlar och utreder begreppet provocerad uppsägning och dess användning i svensk rätt. Arbetet har begränsats till att endast avhandla den svenska rätten eftersom det inte finns EU-rättsliga bestämmelser som motsvarar det som finns i den svenska anställningsskyddslagen. Eftersom det endast finns mycket begränsad doktrin på området så har begreppet utretts med hjälp av rättsfallstudiThis work discusses and investigates the concept provoked dismissal and its use in Swedish law. The essay has been limited to only discuss the Swedish law since there are no EU rules corresponding to those found in the Swedish Employment Protection Act. Since there is only very limited doctrine on the subject, the concept has been investigated using case studies. The legal cases are taken from the