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Skattetillägget är en administrativ sanktion införd år 1972 i syfte att verka för att skattskyldiga fullgör sin uppgiftsskyldighet på ett korrekt sätt. Skattetillägg utgår bland annat då oriktig uppgift lämnats i skatteförfarandet eller då deklaration inte lämnats, enligt 49 kap 4 § och 6 § skatteförfarandelagen. Strikt ansvar med en presumtion om oursäktligt handlande föreligger för oriktiga uppgThe Swedish tax surcharge is an administrative sanction. Introduced in 1972, its purpose is to encourage taxpayers to provide the tax authorities with the required tax information and to fullfil the duty to file a tax return. Thus, tax surcharges are imposed, for example, when incorrect information is furnished to the authorities, or in the case of failure to file a tax return, see chapter 49, sec

In a circular economy all materials and resources should be used for as long as possible, therefore waste management is a crucial part. This study aims to map the reasons behind how people chose to handle things they no longer want. By con- ducting interviews with 91 respondents at the two recycling centres in Lund; Gastelyckan and Gunnesbo, some general reasons were discovered. By interview- ing

To recover from armed conflicts, state authorities need to take on measures that will permit statebuilding to happen. Usually, the first type of measures put into place is the adoption of programmes called Disarmament, Demobilization and Reintegration (DDR). Because they target individuals who are deemed potential threats to the success of the peace process, namely combatants, DDR programmes are s

Forests are important ecosystems worldwide and in Sweden, where over half of the land is forested. Forestry management strategies significantly impact ecosystem productivity and carbon sequestration. This study focuses on comparing two prevalent forestry management strategies: Rotation Forestry (RF), which uses clearcutting as the prevalent timber extraction method, and Continuous Cover Forestry (

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https://www.lth.se/jobb/information-foer-nyanstaellda/ - 2026-07-16

This essay tries to explore the dynamics of sisterhood as an important narrative aspect in Dodie Smith´s I Capture the Castle (1949) and Rachel Ferguson´s The Brontës Went to Woolworths (1931). Sisters mirror each other both within and outside the family. They can serve as convenient character types with distinct capabilities, strengths or weaknesses, while the family setting makes for excellent p

Vi har med Bacchis WPR-metod undersökt de diskursiva förändringarna kring migration i Moderaternas valmanifest och samarbetsdokument i 2014 och 2022. Uppsatsen utgår från ett poststrukturellt perspektiv, och tar avstamp i Foucaults subjektbegrepp samt Laclau och Mouffes diskursteori. Uppsatsen finner att migration representeras som olika problem; till en början ses det mer som ett arbetsmarknadspr

Abstract Many infectious diseases interact with their immediate environments. Prevention strategies have to be executed on the individual level as well as within the risk environment. Risk factors refer to factors outside of the individual that influence the risk of transmission. However, this thesis focuses on macro level issues such as socioeconomic, political, demographic and technologic

Summary Title: Sustainability reporting in Sweden - Possible effects from EU-directive 2014/95/EU Amount of words: 25 807 Authors: Albin Askman Junhede, Tobias Carlsson och Viktor Johansson Advisor: Per Magnus Andersson Key words: Sustainable development, sustainability report, guidelines for sustainability reporting, comparability, EU-directive 2014/95/EU. Purpose: With the basis in an ana

Aspartylglucosaminidase (AGA, EC 3.5.1.26) is an essential enzyme in the degradation of asparagine-linked glycoproteins. In man, deficient activity of this enzyme leads to aspartylglucosaminuria (AGU), a recessively inherited lysosomal storage disease. Here we used affinity-purified polyclonal antibodies against the native AGA and its denatured subunits to establish the molecular structure and int