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Skattetillägg och sanktion för skattebrott är två sanktioner som båda riktar sig mot att bestraffa lämnandet av oriktig uppgift. De senaste åren har reglerna sprakat en debatt kring om de var förenliga med dubbelbestraffningsförbudet i EKMR och EU:s rättighetsstadga sedan praxis från Europadomstolen förändrades genom Zolotukhin-målet från 2009. I Sverige behandlade HD frågan i NJA 2010 s. 168 I Both tax surcharge and the sanction for tax crime aim to punish those who leave incorrect tax information. During the last couple of years, these rules have started a debate regarding their compatibility with European Convention on Human Rights and the Charter of Fundamental Rights of the European Union, and specifically the prohibition against dual criminality. The reason behind this is that the

A company is developing a new product for transporting temperature-sensitive liquids long distances. The new device will have an active cooling unit with very precise temperature regulation. This will increase the transportation time compared to conventional methods. This report will only concern the structural parts of the product, since development of the temperature control system has been done

Engaging with stakeholders became more important for companies and brands throughout the years, especially through the rise of Social Media. TV shows do not only need to survive and convince offline through their compelling narrative – they need to transform their passive spectators into active participants in order to increase their reach, their economic success and to strengthen their fanbase. D

Varför väljer de svenska onoterade företag i denna studie att redovisa enligt K3 eller IFRS? Vilka är anledningarna och kan de ge vägledning och en förklaring till huruvida något av redovisningsregelverk är att föredra för onoterade företag? Studiens syfte är att undersöka vilka anledningar är till att utvalda svenska onoterade företag väljer att redovisa enligt K3 eller IFRS. Utan att generaliser

Den svenska polisen har befogenhet och skyldighet att upprätthålla allmän ordning och säkerhet i Sverige. För att uppnå detta mål har polisen blivit tilldelad olika maktbefogenheter. Det faktum att en myndighet får i uppgift att upprätthålla allmän ordning är dock förknippat med ett antal risker. Befogenheter kan misstolkas och fördomar kan påverka den enskilde polisens handlande. I den här teorThe Swedish police have the authority and the obligation to maintain public order in the Swedish state. To fulfill this objective the Swedish police have been granted different powers and coercive techniques. The fact that a public authority is given this task is however associated with a number of risks. The law can be misinterpreted, and bias can influence the actions of the individual police of

In July 2021, single-use plastics will be banned from the European market, meaning that the plastic straws used with Tetra Pak’s portion packs will no longer be permitted. Therefore, Tetra Pak develops new straws, and it is important to test their functionality, something that previously has been done with panel tests. However, Tetra Pak has requested to aid the development process by minimizing t

Häktning är ett av statens mest ingripande straffprocessuella tvångsmedel. Det är en väsentlig förutsättning för effektiv brottsbekämpning och lagföring men också ett stort ingrepp i den enskildes fri- och rättigheter. Sverige och Norge har återkommande kritiserats såväl internationellt som nationellt för bl.a. långa häktningstider och för att bemöta kritiken har en maxgräns för häktning föreslagiPre-trial detention is a sometimes necessary coercive measure for criminal investigation and law enforcement but also an intrusion in one’s rights and freedoms. The use of detention and lengthy detention periods in Sweden and Norway has been subject of international and national criticism. Due to the criticism, both the Swedish and Norwegian governments have suggested bills regarding a maximum len

Framväxten av artificiell intelligens (AI) har medfört ett flertal utmaningar för det upphovsrättsliga regelverket. Det befintliga upphovsrättsliga regelverket ger skydd åt verk som skapats av en människa. Samtidigt har framstegen inom AI och den djupa maskininlärningen möjliggjort att AI-system genererar alster i form av litteratur, musik och bilder, som traditionellt har hört till människans domThe emergence of Artificial Intelligence (AI) poses a number of challenges to copyright law. The existing copyright regulations provide protection for works created by human beings. At the same time, advances in AI and deep machine learning have enabled AI systems to generate creations of literature, music and images, which are traditionally associated with the human domain. The thesis investigat

Museums today try to combat the exclusionary ground on which they were founded, with strategies of broader inclusion. In Århus, Denmark the Women’s museums vision is to be a museum for ”all genders”. In this thesis I investigate the approach to gender in the Women’s museum’s exhibition Køn Redelighed (eng. Gender Blender) (2017-2022), through a queer theoretic lense of gender as a hybrid and discu

Language is a social act and the fact that social communities create new or change existing words that are known in daily standard language, can make the lexicon difficult to comprehend for the ones not involved. The communication that belong to a specific social group can be classified as a jargon, and in this present study we look at gaming language as an example of how social communities’ lexic

Using van Dijks’ critical discourse analysis as a theoretical and methodological point of departure, this paper strives to analyze the ways in which gang-related crime is illustrated in the Swedish media. This study seeks to outline how the media portrays the problems, causes and proposed solutions of gang-related crime. This thesis is descriptive in nature, and does not intend to argue or investi

Investment behavior is strongly affected by the level of risk we are willing to take and to what extent we believe an investment is going to be successful. It has been found in previous experiments that men and women tend to have different risk preferences and beliefs, with dissimilar investment behavior as consequence. In this study risk preferences and beliefs among men and women are elicited wi

Emerging technologies have the potential to bring numerous new opportunities and solutions to the existing challenges, including addressing sustainable development goals (SDGs). Particular hopes are given to areas of the life that require our urgent action, these include but are not limited to medicine and food security. Scientists investigate how these technological advances can be applied for th

Syftet med arbetet är att undersöka i vilken utsträckning naturgrus kan ersättas av krossat bergmaterial inom väg- och anläggningsprojekt samt betongändamål inom byggsektorn. Genom att granska grus- och bergmaterialen ur ett livscykelperspektiv samt tekniskt, ekonomiskt och miljömässigt perspektiv lokalisera problemområden och utvecklingspotential. Även entreprenörers och beställares intresse för The aim of the report is to investigate the extent to which natural gravel can be replaced by crushed aggregates in road- and construction projects and for use as a substrate within concrete in the construction sector. By examining the gravel and crushed aggregates from a life cycle perspective as well as technical, economical and environmental perspective, this study aims to identify problem area

Within the next thirty years, two thirds of the human population will live in a city. This growing urban population requires a major shift in the way we produce and distribute food, since industrial agriculture practices contribute to climate change, biodiversity losses, pollution of waterways, soil degradation, etc. Urban and peri-urban agriculture and forestry (UPAF) represent one of the strateg

As of January 2021 Covid19 had left more than half the world’s pilots unemployed (Reuters, 2021). This paper aims to investigate how pilots are affected in terms of attitude and new career choices following a redundancy caused by Covid19 and use these insights to help future pilots be better prepared to handle similar crises. This qualitative study interviewed five former Norwegian Air Shuttle pil

Införandet av en så kallad samtyckeslag har varit kraftigt omdebatterat i över två decenniers tid. Den 1 juli 2018 infördes en våldtäktsbestämmelse som baseras på frivillighet. I och med detta utvidgades våldtäktsbestämmelsen på så sätt att det inte längre fordras tvång eller utnyttjande av en särskilt utsatt situation för att straffansvar ska aktualiseras. Syftet med den nya våldtäktsbe-stämmelseThe adoption of a so-called consent-based rape law has been heavily debated for over two decades. On July 1st, 2018 a rape clause based on voluntarism was introduced. As a result, the rape regulation was extended in such a way that it no longer requires force, or exploitation of a particular vulnerable situa-tion, for criminal liability to occur. The purpose of the new rape regulation is to protec

Timing är ett begrepp som är vanligt förekommande och högt värdesatt inom den afroamerikanska musiken. Trots det tycks det inte finnas en klar gemensam uppfattning kring vad begreppet egentligen innebär och i jämförelse med andra musikaliska element tycks även undervisningsmetodik i ämnet vara eftersatt. Denna studie syftar främst till att tydliggöra begreppet timing men också begreppet sväng som The term timing is often used and is highly regarded within the context of Afro-American music. Even so, there does not seem to be a clear common understanding of what the concept really means and also, in comparison with other musical elements, teaching methodology on the subject seems to be neglected. This study primarily aims to clarify the concept of timing, but also that of the term groove wh

This study investigates the role of China in the development of Cambodia’s building construction sector and identifies some of the perceived impacts of China’s foreign direct investment on the livelihood of the Cambodian local people including construction workers in Phnom Penh. It rests on two theoretical/conceptual frameworks: sustainable development and dependency theory. The methods conducted