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Det finns två krav som ska tas i beaktande när olika metoder mot skatteflykt utformas, rättssäkerhet och effektivitet. Sambandet mellan legalitetsprincipen och rättssäkerheten är starkt. Legalitetsprincipen sägs ha uppkommit för att rättstillämpningen ska vara förutsebar och fri från godtycke. Dessa två värden är en stor del av rättssäkerhetsbegreppet och det sägs därför att legalitetsprincipen ärThere are two requirements that must be considered when different methods against Tax Evasion are being designed, the rule of law and efficiency. The relationship between the principle of legality and the rule of law is strong. The principle of legality is said to have incurred in order to make the legal purpose predictable and free from arbitrariness. These two components are a big part of the ru

The purpose of this study was to identify if and how the personal perspectives and views of social workers active within local social services departments in Sweden might affect how they carry out the transfer of children’s custody from biological to foster parents. The general discourse in child welfare in Sweden gives predominance to a family preservation perspective in which foster care placeme

This dissertation deals with the conflict between the World Alliance of Reformed Churches (WARC) - the worldwide Reformed movement - and the Dutch Reformed Church in South Africa (DRC) regarding the latter's support for and theological legitimizing of apartheid. One of the strongest measures possible was taken when the issue in 1982 was declared a Status Confessionis and the Dutch Reformed Church

We have studied the geometry and singlet-triplet energy difference of two mono-nuclear Ni2+ models related to the active site in [NiFe] hydrogenase. Multiconfigurational second-order perturbation theory based on a complete active-space wavefunction with an active space of 12 electrons in 12 orbitals, CASPT2(12,12), reproduces experimental bond lengths to within 1 pm. Calculated singlet-triplet ene

Gambro is one of the biggest developers and manufactures of machines for hemodialysis treatments in the world. One component on their machines, the air level detector (ALD), has been identified to have a possibility to be further improved from usability perspective. The ALD is located at the front of the machine and has the function to hold the venous drip chamber in place and detect whether or no

Background: There is an opportunity to improve the image quality and lesion detectability in single photon emission computed tomography (SPECT) by choosing an appropriate reconstruction method and optimal parameters for the reconstruction. Purpose: To optimize the use of the Flash 3D reconstruction algorithm in terms of equivalent iteration (EI) number (number of subsets times the number of itera

Differences between ages, sexes and populations in the timing of migration at Falsterbo, Sweden and in the choice of wintering site among raptors in Scania were investigated. Competition and dominance is the best primary explanation to the results. In most cases the more competitive adults winter north of juveniles and the larger females north of males. Moult strategy is probably one of the most i

With today’s rapid changes in socio-economy and technology, knowledge and learning are critical issues for private and civil service organizations. The needs for competence development range from short informal courses (without ECTS credits) to formal courses at university level (with ECTS credits). This article describes objectives and results of a Leonardo project, eGIS+ that developed and imple

För att öka vår förståelse av informationsdelning i försörjningskedjor så är studiens syfte trefaldigt: att granska och analysera existerande akademisk litteratur för att beskriva och strukturera forskningsområdet; att empiriskt utforska informationsdelning i en försörjningskedja som representerar mer än tre led; och att utforska kontextuella faktorer genom litteraturgenomgång och empirisk datainsTo increase our understanding of information sharing in supply chains the purposeof this licentiate was threefold: to review and analyze existing academic literature to describe and structure the research field; to empirically explore information sharing in a supply chain representing more than three tiers; and to explore contingency factors through literature reviews and empirical data collection

Oil has been the major fossil fuel since the days of its discovering. It takes a special place in the international energy trade regime, as it is an exhaustible natural resource sensitive to political and economic changes. The instability in oil prices may lead to a considerable disruption of the global economy. The ongoing liberalization of oil markets, the forthcoming WTO accessions of major ene

The aim of this work is to analyze the Chinese Great Leap Forward (大跃进Dayuejin) (1958-1961) and the reasons why its economic and social policies caused such a big imbalance and deficit in the Chinese economy. The thesis is divided in four chapters: The first chapter focuses on the Leap’s antecedent period; it begins with a very brief introduction to the key events after the establishment of the Pe

Alla ryggradsdjur har ett immunförsvar vars funktion är att skydda oss mot mikroorganismer som kan orsaka sjukdom, såsom bakterier och virus. Dessa sjukdomsframkallande ämnen kallas patogener. Immunförsvaret behöver kunna skilja mellan proteiner som kommer från den egna kroppen och från patogener. Molekylerna som kodas av gener i major histocompatibility complex (MHC) har en viktig del i denna igeThe function of the vertebrate immune system is to enable recognition and elimination of microorganisms that can cause harm (pathogens). A key component in adaptive immunity is the major histocompatibility complex (MHC) that codes for molecules with antigen presentation function. There are two main types of MHC molecules, class-I (MHC-I) and class-II (MHC-II) and the focus of my thesis has been MH

Normative reasons are of constant importance to us as agents trying to navigate through life. For this reason it is natural and vital to ask philosophical questions about reasons and the normative realm. This thesis explores various issues concerning reasons and normativity. The thesis consists of five free-standingpapers and an extended introduction. The aim of the extended introduction is not me

In this paper we present a new method to electrodeposit highly porous gold (h-PG) onto a polycrystalline solid gold electrode without any template. The electrodeposition is carried out by first cycling the electrode potential between +0.8 and 0 V in 10 mM HAuCl4 with 2.5 M NH4Cl and then applying a negative potential for the production of hydrogen bubbles at the electrode surface. After that the m

Context. Hot subdwarfs experienced strong mass loss on the red giant branch (RGB) and are now hot and small He-burning objects. These stars constitute excellent opportunities for addressing the question of the evolution of exoplanetary systems directly after the RGB phase of evolution.Aims. In this project we aim to perform a transit survey in all available light curves of hot subdwarfs from space

BACKGROUND: Previous research suggests that Tanzanian MSM might prefer consulting pharmacies and drugstores, rather than public healthcare services, when in need of STI medicines and treatment. Yet, few studies have explored the experiences of providing services to MSM clients among those working at pharmacies and drugstores and examined what challenges they encounter in providing these services.

In education programs with an artistic ground, i.e. where the student is supposed to develop an artistic skill, the overall objective is to provide the fundament for a practitioner to become a well functioning individual in a specific artistic community. This artistic community of practice plays – directly through professionally active teachers, and indirectly through teachers with a good understa

BACKGROUND: Higher fasting Growth Hormone (GH) has been associated with increased cardiovascular morbidity and mortality. Our objective was to find genetic determinants of fasting GH in order to facilitate future efforts of analyzing the association between fasting growth hormone and cardiovascular disease. A genome-wide association study (GWAS) was performed in a discovery cohort of 4134 persons

Objective: To report methodology and first-year results of a new educational project called Televascular Games,” which took place during coronavirus disease 2019 pandemic. Methods: Complex aneurysmal aortic disease was discussed during a 2-hour competition webinar, according to three modalities. (1) Planning case competition (PCC): Two to four preoperative computed tomography angiography (CTA) sca

This presentation draws upon an ongoing research project that explores learning of Swedish folk music across six learning areas. These areas span from what is generally considered formal arenas to informal ones:(A) Music academy (performers programme), (B) Folk high school (full time course), (C) Folk high school (distance course), (D) Fiddlers’ group (spelmanslag), (E) Professional musicians, (F)