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Syftet med denna uppsats är att undersöka förslaget att införa en ny form av uppgiftsskyldighet, Mandatory Disclosure Rules, i skatteförfarandelagen. Förslaget består dels av en implementering av EU-direktivet DAC 6, dels av en inhemsk reglering som saknar motsvarighet i DAC 6. Det huvudsakliga syftet med förslaget är att motverka aggressiv skatteplanering. I uppsatsen används den rättsdogmatiska The purpose of this thesis is to review the proposal to introduce a new reporting obligation, Mandatory Disclosure Rules, in the Swedish Tax Procedures Act. The proposal consists partly of an implementation of the EU directive DAC 6, partly of a domestic regulation without parallel in DAC 6. The main purpose of the proposal is to counter aggressive tax planning. In the thesis, the traditional lega

In 2015 the Swedish government declared itself to be feminist as the first government in the world. Margot Wallström, foreign minister at the time, said: ”It’s time to become a little braver in foreign policy. I think feminism is a good term. It is about standing against the systematic and global subordination of women” (Nordberg 2015). The declaration of a feminist foreign policy is remarkable in

In the study presented in this paper, experimental data from a pneumatic hybrid has been compared to the results from a simulation of the engine in GT-Power. The engine in question is a single-cylinder Scania D12 diesel engine, which has been converted to work as a pneumatic hybrid. The base engine model, provided by Scania, is made in GT-Power and it is based on the same engine configuration as t

Sanctions have become a frequently used tool of political interactions around the globe, and the U.S. is he leading countries when it comes to imposing economic sanctions. While the intention of economic sanctions is to put pressure on the target to alter its behaviour, research has shown that economic sanctions can have negative effects even on the sender country. Utilising a difference-in-differ

This research has established a different approach towards a better design in packaging development for the Early Life Nutrition portfolio of Danone Nutricia Research. During this study, the value chain of plastic flexible packaging has been analysed by looking into the different technologies used at the sorting centres as well as technologies used to recycle multilayer films (e.g. delamination pr

The aim of this thesis is to survey and map out what it means to believe in unexplainable phenomena, that is phenomena not scientifically explained, in a secular late modern society. The study is explorative and used methods are five focus group interviews supplemented with a questionnaire, performed in southwest of Sweden. Used theories in the inductive analysis to explain belief in unexplainable

The purpose of this study was to investigate the supervision of non-smoking school yards in Sweden. Smoking costs Swedish society an estimated 30 billion SEK annually in cost for healthcare, production losses and sick leave. Smoking among adolescents has declined in recent years, but it is still 24 % in high school's grade 2, which categorized as smokers. The supervision of the schoolyard is t

This paper was set out to examine how discrimination lower incentives to attain human capital throughout different societal sectors and, thus, how human capital barriers affect economic growth. We aim to derive a generalized theoretical framework that is applicable to any group facing discrimination. Our secondary purpose is to apply the generalized theoretical framework to women and men in Sweden

We introduce MotionCanvas, a spatial art creation tool that integrates Generative AI and motion capture technologies into artistic interactive experiences. Existing interactive platforms provide engaging environments and allow users to interact through touch or gestures. However, they are often limited by predefined interactive content and gestures, lacking the ability to respond to user movements

I enlighet med bestämmelserna i lagen om genetisk integritet m.m. är surrogatmoderskap inte tillåtet inom svensk hälso- och sjukvård. Vissa ofrivilligt barnlösa som saknar möjlighet till behandling med assisterad befruktning i Sverige, söker sig därför utomlands för att genomgå surrogatarrangemang. Svårigheter kan uppstå när de tilltänkta föräldrarna vill ta hem barnet till Sverige. Eftersom surroAccordning to the provisions of the Genetic Integrity Act, surrogacy is not permitted in the Swedish health care system. Thus some individuals who suffer from involuntary childlessness cannot be offered treatment of assisted reproduction in Sweden. Some of them travel abroad to undergo surrogate arrangements. When the prospective parents wish to bring their child home difficulties arise. Due to th

This thesis takes upon the explorative discussion of the role of architecture as a tool of age integration, which means this is a manifesto appealing to the architectural discourse. The thesis started off with the goal to design a facility that is age inclusive, but after conducting research and discovering different places that work with this concept, my aim has shifted. This aim has been readdre

Using active radar for localization in indoor environments is challenging. By signal reflection off walls and other static objects, false targets occur, referred to as multipath "ghosts". These are a significant hinder in interpreting the data. For this reason mapping out problematic surfaces that produce reflections is an important task, preferably without prior knowledge of the room ge

In this concluding chapter, the editors take a step back, zoom out and reflect upon the significance of theoretical developments presented and what empirical implications this knowledge may have. In addition to discussing the state of this emerging research field of projectification, the chapter also opens up for further research and invites scholars from different fields of research and with diff

Due to the increasing expectation in society that companies act responsibly and take into account the constraints of the natural environment, there is a growing need to manage the environmental challenge in a way, if possible, that contributes to overall competitiveness. The purpose of this thesis is to identify how environmental initiatives contribute to competitiveness, considering a specific t

The production, reading and correcting of article proofs is a highly important part of scholarly publishing, and the proof of an article is the only place where researcher, journal production team and publisher come together, directly or indirectly. Yet, the proof process is rarely examined or discussed, and scholars seem to regard it as something separated from the research process. This paper waThe production, reading, and correcting of article proofs is a highly important part of scholarly publishing, and the proof of an article is the only place where researcher, journal production team, and publisher come together, directly or indirectly. Yet, the proof process is rarely examined or discussed, and scholars seem to regard it as something separated from the research process. This paper

Following the claim in Fides et Ratio that »[m]etaphysics … plays an essential role of meditation in theological research« (John Paul II 1998), I examine how the neuroscientists Christof Koch and Giulio Tononi's Integrated Information Theory (IIT) challenges a physicalist view on consciousness and even life. I discuss IIT in relation to the mathematician Norbert Wiener's Augustinian view on the orFollowing the claim in Fides et Ratio that »[m]etaphysics … plays an essential role of meditation in theological research« (John Paul II 1998), I examine how the neuroscientists Christof Koch and Giulio Tononi's Integrated Information Theory (IIT) challenges a physicalist view on consciousness and even life. I discuss IIT in relation to the mathematician Norbert Wiener's Augustinian view on the or

Using judges and stage actors as instructive polar types this article elucidates factors that influence the inclination to empathise. Both come in close contact with dramatic life stories on an everyday basis but approach empathy from contrasting vantage points: emotional distance versus emotional engagement. Similarities between these polar types can thus disentangle some of the factors that inflUsing judges and stage actors as instructive polar types this article elucidates factors that influence the inclination to empathise. Both come in close contact with dramatic life stories on an everyday basis but approach empathy from contrasting vantage points: emotional distance versus emotional engagement. Similarities between these polar types can thus disentangle some of the factors that infl

This study investigates understandings of the concept of ‘participation’ within the context of a Swedish school, focusing on the differing perspectives of teachers, students, and school leaders. Despite a long-standing tradition in Sweden of recognizing children’s rights to influence their education, there remains considerable variation in how participation is understood and implemented among variThis study investigates understandings of the concept of ‘participation’ within the context of a Swedish school, focusing on the differing perspectives of teachers, students, and school leaders. Despite a long-standing tradition in Sweden of recognizing children’s rights to influence their education, there remains considerable variation in how participation is understood and implemented among vari