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The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevan
The shape of a Belleville washer ring is optimized with the purpose of tailoring its mechanical response. The optimization is carried out using structural shape optimization with regards to large deformations. In order to accurately model boundaries, B-splines are utilized as they are closely related to the de facto-standard used in most of todays CAD systems. Furthermore, the structural analysis
Temperature dynamics for a building heated by hot-water radiators are studied in this work. The emphasis has been put on deducting an equation for calculating radiator temperatures and temperature dynamics out of given datas on the construction of the heating system.
Different models for approximation of radiators are compared and the heating effect as a nonlinear function of the temperature
Surrogate motherhood is a relatively controversial method of assisted reproduction, as it raises ethical questions about the potential risk of exploitation versus the right to self-determination, if it is done with the child’s best in mind and whether or not it is problematic for the family constellation. The purpose of this paper is to examine the approach to altruistic surrogate motherhood in Sw
En av takeoverreglernas mest centrala bestämmelser är att budgivaren blir bunden av det lämnade erbjudandet. Budgivaren tillåts dock att uppställa fullföljandevillkor, som i vissa situationer kan användas för att återkalla takeovererbjudandet. Det finns formella krav på fullföljandevillkors utformning, men inga materiella begränsningar. Takeoverreglernas bestämmelser om fullföljandevillkor är relaThe Swedish Takeover Code is based on the offeror being bound by its offer. Consequently, the offeror may not withdraw an offer which has been submitted. However, the offeror may stipulate completion conditions. If a completion condition has not been, or cannot be, fulfilled, the offeror is entitled to withdraw the offer. There are formal requirements on the structure of completion conditions, but
This thesis work has has been done at Sensative in Lund and the goal has been to build a prototype of a product which the company then may build further upon. The product aims to combine IoT with social responsibility by preventing drowning accidents with the data that is generated and sent via the product. Based of an initial description of the product provided by Sensative, the work then was div
The purpose of the study has been to investigate young adults’ experiences of being unemployed in more than six months, which in a national context is being accounted as long- term unemployment. To answer the purpose of the study two questions have been asked: ’In what way are the young adults affected by not having a job?’ and ’What feeling are related to the young adult’s situation as unemployed
Denna uppsats behandlar ämnet uteslutning av advokater ur advokatsamfundet. Det som jag har intresserat mig för är gränsdragningen mellan påföljderna varning och uteslutning. I och med detta har uppsatsen ett tydligt fokus på rättsfall från Högsta domstolen och avgöranden i advokatsamfundets disciplinnämnd. Jag har även valt att analysera disciplinnämndens arbete kritiskt ur ett rättssäkerhetspersThis essay examines the subject of the exclusion of lawyers from the Swedish bar association. In particular I have shown interest in the delimitation between the penalties exclusion and warning in disciplinary matters. Therefore the essay has a clear focus on cases from the Supreme court and decisions from the disciplinary board in the Swedish bar association. I have also analyzed the disciplinary
Tidigare forskning har visat att patienter inom vuxenpsykiatrisk vård utsätts för kränkningar av vårdpersonal, där dehumanisering och stigmatisering av psykisk sjukdom ses som bidragande faktorer. Denna studie ämnade undersöka om det fanns skillnader mellan anmälningar till Inspektionen för vård och omsorg (IVO) rörande kränkande bemötande jämfört med anmälningar rörande andra bemötandebrister, utPrevious research has shown that patients in adult psychiatric care are subject to abuse by healthcare staff, where dehumanization and stigmatization of mental illness are seen as contributing factors. This study aimed to investigate whether there were differences between reports to the Health and Social Care Inspectorate (IVO) concerning abusive treatment compared to reports concerning other trea
In 2020, Zenuity was split up and the new company, Zenseact became a subsidiary to the car manufacturer Volvo Cars, owning 86,5% of the company. In the end of 2022, Volvo Cars acquired the rest of the company and became fully owner of Zenseact. Being a knowledge heavy company with ambitious developers at the core of the organization, Zenseact develops driving assistance software powered by advance
The base for the study is laid during an internship at a regional office in Brussels. The study initially concentrates on the function and activities of different regional offices located in Brussels, in order to answer the core question. The main focus is to reveal an eventual change of cooperation patterns between different regional offices, and in particular the eventual redirection away from
I juni 2025 presenterades statens offentliga utredning SOU 2025:66 En straffreform, som innehåller omfattande förslag till förändringar av det svenska påföljdssystemet. Ett av förslagets uttalade mål är att hela straffskalornas spännvidd ska komma till större användning. Detta ska realiseras genom ändringar av den allmänna bestämmelsen om straffvärdebedömning i 29 kap. 1 § brottsbalken. Förslaget In June 2025 the Swedish government presented SOU 2025:66, a report containing extensive proposals for changes to the Swedish system of criminal sanctions. One of the goals of the proposal is to increase the use of the full range of penalty scales. This is to be achieved through amendments to the general provision on the assessment of penal value in Chapter 29, Section 1 of the Swedish Penal Code.
In 2014 during an organisational restructuring of Sony Electronics in Lund, an ongoing inhouse project to develop a resource management software was rushed to completion. The software had at the time been in active development by a team of software engineers for over a year but was quickly brought to completion to meet the new directives. Without clear product ownership and review, the softwa
Given the importance of copper prices to investors, governments, and policymakers, this paper investigates short-term price predictability using VAR and XGBoost models. All models are trained with historical data from November 2021 to December 2022 and using MSE, RMSE and MAE for evaluating the model performance. The results show that the XGBoost model outperforms VAR models, implying that machine
The participant who perhaps should have the greatest impact in problem: the planning process of a building are the ones who are going to use it – the users. It is those who will spend time in and take part of the building’s functionality and architecture. However, it is unclear to what extent the user has the opportunity to influence the planning of a building. Every new project needs a common goa
I svensk rätt existerar sedan mycket länge en rätt för var och en att gripa personer som begår brott, om detta sker på bar gärning. I detta arbete undersöks ingående den bestämmelse i rättegångsbalken som reglerar detta förfarande. Vad gäller rekvisiten i bestämmelsen, framstår frågan om vad som ska anses vara på bar gärning som särskilt problematisk. Det är ett område där praxis också är tvetydigIn Swedish law, we’ve long had a right for every person to arrest other people who commit crimes, on condition that the person is caught in the act of doing this. This essay thoroughly examines the paragraph in the Code of Judicial Procedure which regulates this practice. Concerning the necessary prerequisites of the paragraph, the question of whether the criminal is caught in the act or red-hande
Uppsatsens primära syfte är att undersöka förekomsten och regleringen av rörliga ersättningar till ledande befattningshavare i svenska börsbolag. Ett första steg i besvarandet av frågeställningen är att utreda vad begreppet bolagsstyrning är. Termen är en översättning från engelskans corporate governance och definieras bland annat som ”ett system genom vilket företag styrs och kontrolleras”. En goThe primary purpose of this thesis is to examine the existence and regulation of variable remuneration and incentive programs to executive directors in listed companies in Sweden. By way of introduction the thesis investigates what corporate governance is. It is defined as the system by which companies are directed and controlled. A good corporate governance is necessary in order to obtain and att
During the past few decades, the competition for foreign direct investments (FDI) has increased around the world. FDI can contribute to economic development not only by being a source of foreign capital, but also by providing employment opportunities, increasing competition, and most importantly transferring skills and knowledge i.e. spillover effects. However, these positive effects are not autom
Abstract Authors: Caroline Persson & Theodora Sjöberg Aas Title: Hurtbullar och smala ideal! – En jämförande studie om ungas och äldres mottagande och upplevelse av medias hälsobudskap The purpose of this study was to examine the receptivity of Media’s image of health with focus on age differences. We wanted to examine and compare how Media's messages are experienced by young and old, ho
