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Syftet med denna uppsats är att undersöka förslaget att införa en ny form av uppgiftsskyldighet, Mandatory Disclosure Rules, i skatteförfarandelagen. Förslaget består dels av en implementering av EU-direktivet DAC 6, dels av en inhemsk reglering som saknar motsvarighet i DAC 6. Det huvudsakliga syftet med förslaget är att motverka aggressiv skatteplanering. I uppsatsen används den rättsdogmatiska The purpose of this thesis is to review the proposal to introduce a new reporting obligation, Mandatory Disclosure Rules, in the Swedish Tax Procedures Act. The proposal consists partly of an implementation of the EU directive DAC 6, partly of a domestic regulation without parallel in DAC 6. The main purpose of the proposal is to counter aggressive tax planning. In the thesis, the traditional lega

Objective: This multiple case study investigated support and process in the Individual Placement and Support (IPS) approach from individual client, longitudinal and Person-Environment-Occupation (PEO) model perspectives. Participants: Five IPS-participants, or cases, with severe mental illness (SMI) who worked a minimum of 4 hours a week entered the study. Methods: A multiple data collectio

Background: Five risk factors account for approximately 50% of the global burden of cardiovascular disease. How the presence or absence of classic risk factors affects lifetime estimates of cardiovascular disease and death from any cause remains unclear. Methods: We harmonized individual-level data from 2,078,948 participants across 133 cohorts, 39 countries, and 6 continents. Lifetime risk of car

Object tracking algorithms and motion triggered alarms are often dis- turbed by shadows. It is challenging to separate between moving objects and shadows since they have similar movement patterns and image prop- erties. In this thesis, three different approaches to detect shadows are developed and evaluated. The identified shadows determine what parts of the image not to track and what alarms to i

Psykiatriska tillstånd och psykiska besvär är vanligt förekommande hos ungdomar och vid bedömning av psykisk ohälsa har företrädesvis retrospektiv självskattning använts, som innehåller mätfel så som recall bias. Ecological momentary assessment (EMA) är en relativt ny samling metoder som mäter människors upplevelser så som de inträffar i vardagen. EMA möjliggör reliabla och ekologiskt valida mätniMental health disorders are common in adolescence, and measures of mental health have typically relied on retrospective self-reports that are influenced by measurement errors, such as recall bias. Ecological momentary assessment (EMA) is a relatively new range of methods that assesses experiences as they occur in daily life. EMA enables reliable and ecologically valid measurement of emotions, thou

Strain stability of plasmid-containing recombinant organisms is clearly important for industrial applications. Stability is normally assessed by methods such as selective colony forming units or by simply measuring the recombinant product. These methods are typically performed off-line, are time-consuming, and do not give detailed information on the changes in the metabolism. In the current work,

What is the thread that connects all the various actors and events that contributed to the rise of piracy in Somalia? The paper addresses the evolution of Somali piracy, focusing on its emergence, since it is that transformational aspect that provides the most richly insightful perspectives. Working from Thomas, Kiser, and Casebeer’s Warlords Rising: Confronting Violent Non-State Actors, an excell

Metal contamination of lakes can bring negative effects to aquatic biota, and to the general health of the ecosystem. Urban discharge is a known source of common metals. In cold regions, snow disposal sites further enhances the risk of contaminating recipient lakes, due to accumulation of pollutants. The importance of this source is poorly known and is further investigated in this study. Metal con

Background Patients with inflammatory bowel disease (IBD) often complain of fatigue. Aim To investigate the prevalence and characteristics of fatigue among IBD out-patients in Scandinavia and to provide normative values for fatigue in IBD patients. Methods A cross-sectional study was conducted on 425 IBD patients from six out-patient centres in Denmark, Norway and Sweden. Fatigue was measured usin

Molasses is a low value by-product from sugar production that is usually used for animal feed, bioethanol fermentation, and yeast growth substrate. Even though it is a by-product and most of the sugar have been taken out the molasses still contains a fair amount of sugar that can be used for production of HMF, a biobased platform chemical with many areas of application, for example as a feedstock

Indonesia has implemented national policies and legislations to encourage biofuel production as means to achieve energy security and self-sufficiency and to reduce reliance of fossil fuel reserves. However, there is still no clear road-map for the socio-technological transition. While acknowledging economic impediments, this case study investigates social and political obstacles to bioethanol prod

To catalyse transition toward a more sustainable economy, the European Union is proposing several policy interventions within the regulatory framework governing the financial sector. As part of this effort, a new EU Eco-label policy for green investment funds seeks to (i) facilitate individual investor participation in the sustainable investment market and (ii) increase private sector investments

The main topic of this thesis is the storage location assignment problem, which can also be seen as a traveling salesman problem. The objective is to find the shortest path between items to be picked at a medium-sized warehouse. Orders come in batches consisting of items that will be assembled in-house. Therefore, it is essential to pick up all the items contained in the batch before they are drop

Page 1 of 2 Department of Biology Education- Bachelor's and Master's level COURSE ANALYSIS Date 2025-03-03 Main Teacher: Mikael Pontarp Number of students: 34 Number of answers: 15 Grades: 3 G, 29 VG Course Analysis: Modelling Biological Systems, BIOS13, autumn 2024 Summary of the course evaluation The students were overall very satisfied with the course (average 3.6 out of 5), in particular they

https://www.lunduniversity.lu.se/sites/www.lunduniversity.lu.se/files/8054e866ca23969727f050d798ebb184cfeb2b4e_BIOS13_2024_kursanalys.pdf - 2026-07-18

Master in Service Management Travel report-University of Cologne How come you chose to study at your host university? I have lived in Germany before, during my Bachelor degree for an internship abroad. I liked this experience so much, so that’s why I decided to choose Germany again. Cologne is known as a friendly city, and this really came true. It has a perfect location in Europe to travel, and a

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/eng_danielle_groenveld.pdf - 2026-07-18

Kursguide - Course Syllabus • • • Details of approval The syllabus was approved by the board of the Department of Service Management and Service Studies on 2017-03-09 to be valid from 2017-03-15, autumn semester 2017. General Information The course is offered as a freestanding course. Language of instruction: English Learning outcomes For a pass on the course, students must Knowledge and understan

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/kp_smaa35.pdf - 2026-07-18

Kursguide - Course Syllabus • • Details of approval The syllabus was approved by the board of the Department of Service Management and Service Studies on 2019-03-29 to be valid from 2019-08-01, autumn semester 2019. General Information The course is included in the first semester of all the specialisations of the Master of Science (120 credits) programme in Service Management. Language of instruct

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/kp_smmv11_190329.pdf - 2026-07-18