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Det har i doktrin hävdats att underrätters rättstillämpning i mål rörande beskattning av oredovisade intäkter inte uppfyller de krav på rättssäkerhet som ställs i skatteprocessen. I denna uppsats utreds huruvida så är fallet. De frågeställningar som uppsatsen bygger på är vilka krav som ställs på rättssäkerhet i skatteprocessen, hur beskattning av oredovisade intäkter sker, vilken bevisbörda och vIt has been claimed in literature that the application of the rules about taxation of unreported income by Swedish administrative courts is insufficient from a legal certainty perspective. This essay considers whether this is the case. The essay is centered around the following questions: What are the requirements regarding legal certainty in the tax procedure? How is unreported income taxed? Who

Arbetsdomstolens dom AD 2017 nr 23 rörde en kristen barnmorska som hade villkorat en förfrågan om anställning vid tre kvinnokliniker med att hon inte kunde utföra aborter. Därvid gjorde hon gällande att samvetsfriheten skulle ses skild från religionsfriheten. Arbetsdomstolen besvarade denna fråga nekande. Målet föranledde en stor debatt rörande samvetsfrihetens betydelse i Sverige. FramställningenThe judgment of the Swedish Labour Court AD 2017 no 32 concerned a Christian midwife who wanted employment at three women’s clinics on the condition that she could not participate in abortion activities. In that regard, she claimed that the freedom of conscience should be distinguished from the freedom of religion under Article 9 in the European Convention on Human Rights. The Court denied her cla

Miljöanpassad offentlig upphandling betraktas idag som en viktig del i främjandet av en positiv miljö- och samhällsutveckling. Detta beror dels på den offentliga upphandlingens stora ekonomiska betydelse, dels på att miljöhänsyn är en aspekt av offentlig upphandling som tillmäts allt större betydelse. Genom att ställa miljökrav i offentlig upphandling kan upphandlande myndigheter påverka utbudet aToday, green public procurement is considered an important part of a positive environmental and social development. This is partly because of the large economic importance of public procurement and partly because environmental considerations constitute an aspect of public procurement with increased significance. By imposing environmental requirements, contracting authorities can affect the supply

Meddelarfriheten är en viktig del av yttrandefriheten och offentlighetsprincipen. Den skapar förutsättningar för allmän granskning och allmän debatt om vad som sker i den offentliga verksamheten. Det finns dock en naturlig intressekonflikt mellan insyn och sekretess. Gällande avvägningen mellan insyn och sekretess i förundersökningar har det uppstått debatt om i vilken utsträckning regleringen är The freedom to communicate information is an essential part of the freedom of speech. Together with the principle of public access to official records, it seeks to ensure a public and open debate on the work of the governmental and municipal authorities. But, there is a natural conflict of interest between transparency and confidentiality. The legislation regarding transparency and confidentiality

Feature quantization is a crucial component for efficient large scale image retrieval and object recognition. By quantizing local features into visual words, one hopes that features that match each other obtain the same word ID. Then, similarities between images can be measured with respect to the corresponding histograms of visual words. Given the appearance variations of local features, traditio

Many courses within higher education are assessed by “faculty standards” sometimes based on the implicit assumption that “it has always been like this, therefore it is the best”. Selecting and combining different assessment modes in an effective manner for a particular course are central issues. The process does not always entail a simple and straight-forward decision making. The main purpose of t

Popular Abstract in Swedish Blodet består av olika typer av celler med olika funktioner. De röda blodkropparna transporterar syre till alla delar av kroppen, blodplättar stoppar blödningar och en rad olika vita blodkroppar försvarar oss från olika typer av angrepp från till exempel virus eller bakterier. Generellt för alla dessa olika typer av celler är att de är kortlivade och måste ersättas kontMature blood cells are crucial for life, but they have a short lifetime and thus have to be replaced. These mature blood cells are produced by lineage restricted progenitors, which themselves are generated by rare multipotent hematopoietic stem cells (HSCs) in a highly dynamic process called hematopoiesis. In addition to the ability of HSCs to generate all blood cell lineages, they possess the uni

Laser-Rayleigh imaging has been employed to measure the relative fuel concentration in the gaseous jet region of DME sprays. The measurements were performed in an optically accessible diesel truck engine equipped with a common rail injection system. A one-hole nozzle was used to guarantee that the recorded pressure history was associated with the heat release in the imaged spray. To compensate for

Language has to be conceived wholistically. Fragmented views, provoked by attempts at describing language, turn out essentially distortive on the general phenomenon which language is, with species like genetic language, programming language, formal language, observation language, inner cerebral language, external communication language. At the center of this wholism is a linguistic complementarity

Information technology is a central phenomenon in modern society. It is widely used in a variety of settings and commercial firms use it for a variety of purposes. It could be an Internet application, a manufacturing system, office support software, electronic data interchange or something else, applied in order to create economic benefits through improvements of operative work tasks and business

Popular Abstract in Swedish Optoelektronik genomgår för närvarande en otrolig utveckling, inte minst på grund av de senaste årtiondenas kommersialisering och utveckling av hemelektronik som kompaktdiskar och digitalkameror. Denna utveckling har drivit en blomstrande global tillväxt för optoelektroniska företag som varje år utvidgar sina erbjudanden av optiska komponenter i hård konkurrens. UtvecklThe present thesis describes a number of aspects of modern electro-optical measurement technology also known as bio-photonics; this includes instrumentation, applications, sample interaction and data interpretation. The methods employed operate over several domains, and light measurements are discretized both in intensity, space, angle, time, polarization and energy. Mainly the spectral domain is

To fulfill increasing requirements in the manufacturing sector, companies are faced with several challenges. Three major challenges have been identified regarding time-to-market, vertical feedback loops and level of automation. Grafchart, a graphical language aimed for supervisory control applications, can be used from the process-planning phase, through the implementation phase and all the way to

The purpose of the study was to gain an increased knowledge and understanding of women's pathways into prostitution and the experiences and feelings that coexist with being in this life situation. To find relevant empirical data for what we intended to investigate, we used our questions as guidance when we searched for autobiographical works depicting the life stories of prostituted women. We

In this master thesis we consider some phenomenological aspects of two-Higgs-doublet models, both elementary and composite ones. The emphasis is on calculating and understanding first order phase transitions in such models, constrained to be in agreement with existing collider data on the Higgs sector. We also consider the contribution to the gravitational wave background of the universe that woul

Flood is the most common natural disaster globally, affecting human health and assets. The work with the Swedish ordinance of flood risk is connected to the sustainment of vital societal functions. This thesis examines how direct and indirect effects of floods are considered in Swedish legislation and when the County Administrative Boards produce flood risk maps and management plans. Moreover, it

In recent years, the Women, Peace and Security (WPS) agenda have paid a higher degree of attention to the gaps in implementation and lack of financing that have characterized the agenda since the adoption of UNSCR 1325 in 2000. This development has also included more attention given to implementation through civil society organizations, and the establishment of a new financing instrument – Global

I och med min utbildning till lärare i musik- och svenska som andraspråk vill jag låta dessa ämnesområden sammanfläta i mitt examensarbete. I och med den flyktingström som påverkat hela vårt land har skolsituationen i Sverige förändrats. Antalet nyanlända elever i skolan har ökat och många av dem ska få undervisning i musik. Detta är ett uppdrag som musiklärare inte varit beredda på. Därför är syfIn my education, to be a teacher in music and Swedish as a second language, I want these subjects intertwine in my degree project. With increase of refugees in our country, the school situation has changed. The number of new arrivals in school has increased and many of them will be taught in music. This is an assignment that music teacher has not been prepared for. Therefore, the aim of the study