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Sverige och många av de nordiska länderna är kända för deras höga skattetryck på inkomst. Ändå har många olika metoder använts för att gynna visa grupper i samhället och ibland har skattenivåer använts för att göra ett land mer tilltalande för arbetskraft. Expertskattelagstiftningen i Sverige är en av dessa incitament för att framstå som mer tilltalande för den globala arbetskraften, som besitter Sweden and many of the Nordic countries are famous for their rates of income taxes. Yet several different means are being used to benefit certain groups in society and sometimes tax rates are being used to make the country look more appealing. The expert tax in Sweden is one of those measures used to look more appealing to an international workforce, which possesses the special knowledge and skill

Huvudsyftet med uppsatsen är att titta närmare på hur underinstanserna tillämpar 7 § i lagen (2014: 307) om påföljder för penningtvättsbrott. 7 § ger uttryck för kriminaliseringen av näringspenningtvätt. Den som i näringsverksamhet, eller i ett led i en verksamhet som bedrivs vanemässigt eller i annars i större omfattning, medverkar till en åtgärd som skäligen kan antas vara för att dölja pengar sThe main purpose of this essay is to take a closer look at how the lower Swedish courts apply article 7 of the Act (2014:307) on penalties for money laundering offences. In accordance with article 7, a person who through a business activity that is conducted habitually, or in a greater extent, participates in a measure that can reasonably be assumed to be conducted for the purpose of concealing mo

Högsta domstolen har i två brottmål – mord respektive försök till mord – prövat om det är ställt utom rimligt tvivel att de tilltalade har gjort sig skyldiga till de brott som åklagaren påstår. Gemensamt för rättsfallen är att bevisningen bygger på indiciebevisning. Den klassiska definitionen av indicier är att de utgör indirekta spår av en brottslig gärning som pekar mot en viss gärningsman. På gIn two criminal cases – murder and attempted murder – the Supreme Court has tested whether it is beyond reasonable doubt that the defendants have committed the crimes alleged by the prosecutor. What the legal cases have in common is that the evidence is based on circumstantial evidence. The classic definition of circumstantial evidence is that they constitute indirect traces of a criminal act that

Bourdieu once spoke of ‘autonomy’ as a cornerstone to the making of a field, an element that demands the creation of contextually tied social values and hierarchies. Within the literary field, these hierarchical structures have been embedded for a long time, ranking cultural producers and other industry-leading agents above the social and the common; the ordinary reader. But what happens when boun

Den svenska avloppsvattenreningsprocessen består av flera olika steg som utnyttjar mekanisk, kemisk och biologisk rening för att avlägsna så mycket av ohälsosamma ämnen och organismer som möjligt från vattenomloppet. Avloppsvattenreningsprocesserna i Sverige saknar specifika reningsmetoder för vissa typer av organiskt material, såsom läkemedelsrester. Dessa mikroföroreningar bryts enbart delvis neThe Swedish wastewater treatment processes consists of multiple steps including mechanical, chemical, and biological cleaning to remove as much of the unhealthy substances and organisms as possible from the water circulation. The wastewater treatment process in Sweden lacks specific removal methods for some types of organic material, such as pharmaceutical residues and other microcontaminants. The

After a brief introduction to the current general milk industry, the emergence of oat milk is presented, as well as shifting trends in milk consumption. This study aims to analyze oat milk precisely. The analysis is done in terms of packaging. Therefore, oat milk packaging and all the packaging elements were analyzed. After a literature review of Consumer Perception, Consumer Motivation, Consume

Affärslivet i Sverige blir alltmer internationaliserat. Utvecklingen har bland annat medfört att integrationsklausuler är vanligt förekommande i avtal mellan näringsidkare. Integrationsklausuler har sitt ursprung i den anglo-amerikanska rätten. Klausulernas syfte är att begränsa avtalsinnehållet till det som framgår av avtalets ordalydelse samt hindra att utfästelser från tiden innan avtalets ingåBusiness in Sweden is becoming increasingly internationalized. As a result of this development entire agreement clauses are commonly used in contracts between traders. Entire agreement clauses have their origins in Anglo-American law. The purpose of these clauses is to limit the subject of the contract to the wording of the contract and prevent prior statements from being taken into account when s

När ett aktiebolags verksamhet består i att förvalta en eller flera aktieportföljer kommer ett antal frågor att uppstå. En av dessa är vilka skattemässiga konsekvenser denna verksamhet får. Svaret på denna fråga kräver vissa bedömningar och kan resultera i två slutsatser - antingen att verksamheten klassificeras som värdepappersrörelse alternativt att verksamheten klassificeras som kapitalförvaltnWhen a limited liability company's operations consist of managing one or more equity portfolios, a number of issues will arise. One of these is the tax consequences of this activity. The answer to this question requires certain assessments and can result in two conclusions - either that the business is classified as securities business or that the business is classified as asset management, wh

I slutet av 2019 presenterade Kommissionen meddelandet om den gröna given – EU:s nya tillväxtstrategi för att nå klimatneutralitet 2050. Den nya strategin fick till följd att Kommissionen tog initiativ till en revision av TEN-E. Ett av TEN-E:s syften är att underlätta genomförandet av PCI vilka antas enligt särskilda urvalskriterier i artikel 4 TEN-E. Uppsatsens syfte är att utreda hur dessa urvalIn 2019, the European commission presented the Green Deal - the EU's new growth strategy to achieve climate neutrality by 2050. The new strategy led the Commission to initiate a review of the legislation regarding TEN-E. One of the purposes of TEN-E is to adopt PCI projects. The purpose of the essay is to examine how these selection criteria may change due to the Green Deal by addressing two

This thesis explores hate speech on social media from the individual perspective of the bystander audience. Four qualitative group interviews with three participants each were conducted to understand in what ways they experience and engage with hate speech comments on social media platforms targeting German politicians. The debate in Germany surrounding hate speech has risen in the last year, as a

This research focuses on the extreme case of when the Chinese city of Wuhan was locked down during the COVID-19 pandemic in early 2020. Combining media study with a spatial perspective, it aims to reveal how the Wuhanese diaspora use and engage with the media to relate back to Wuhan while they are geographically absent. This study reflects on how they form a sense of place towards both their home

PFOS (Perfluoroktansulfonat)-föroreningar har hittats på många ställen i Sverige och i resten av världen, därför finns det ett stort intresse och behov av att kunna kartlägga föroreningarna med fler metoder än vad som finns till-gängligt i dagsläget. Det här examensarbetet har som syfte att undersöka resistivitets- och IP (induced polarization)-mätningars lämplighet att kartlägga PFOS vid en brandPollution of PFOS (Perfluorooctane sulphonate) have been found at many sites in Sweden, but also in many other places worldwide. Because of the widespread distribution of PFOS there is a great interest and a great need to find new methods to map PFOS pollution. The purpose of this Bachelor thesis is to investigate if resistivity- and IP (induced polarization)- measurement can be used to find PFOS-

En i praktiken vanligt förekommande situation är att driften av en offentlig verksamhet överlåts genom ett offentligt upphandlingsförfarande. Det kan då tänkas att den upphandlande myndigheten önskar säkerställa att de anställda erbjuds fortsatt sysselsättning hos den nya verksamhetsutövaren. Ett skäl till detta kan vara att den upp­handlande myndigheten annars riskerar att få bära kostnader för iA common contemporary phenomenon is the transfer of the operation of public business through a public tendering process. In a public tender, the contracting authority may wish to ensure that its employees are offered continued employment with the new operator. The contracting authority may wish to do this because it might otherwise have to bear the costs of personnel not assumed by the new operato

Passenger transport services constitute public utilities, exactly like all the other similar public networks e.g. energy & water distribution, TV broadcasting or postal services. The Member States in the EU have a keen interest in the development of passenger transport and therefore the financing of public transport is such an important economic, political and social issue. In its ideal form,

Background: Although physiological reflux is seen in nearly all newborns to varying degrees, symptoms can be severe and cause gastroesophageal reflux disease (GERD). In preterm infants, one symptom that is often attributed to GERD is apnea and associated cardiorespiratory events, such as bradycardia and oxygen desaturation. Although the relationship between GERD and apnea, bradycardia, and desatur

Purpose: To explore the association of frailty with mortality, functional outcome, and health status after out-of-hospital cardiac arrest.Methods: This is a cohort-based secondary analysis of the Targeted Hypothermia versus Targeted Normothermia after out-of-hospital cardiac arrest (TTM2) trial, an international, prospective, multicentre study. Frailty was assessed using the Clinical Frailty ScalePurpose: To explore the association of frailty with mortality, functional outcome, and health status after out-of-hospital cardiac arrest.Methods: This is a cohort-based secondary analysis of the Targeted Hypothermia versus Targeted Normothermia after out-of-hospital cardiac arrest (TTM2) trial, an international, prospective, multicentre study. Frailty was assessed using the Clinical Frailty Scale

As debates about migration increase across Europe, the questions of integration and belonging increase in urgency. This chapter explores the evolving integration landscape in Sweden through the experiences of immigrant youth. It traces the shift from a humanitarian, universalist welfare model to a conditional system where inclusion depends on cultural conformity, economic productivity and individuAs debates about migration increase across Europe, the questions of integration and belonging increase in urgency. This chapter explores the evolving integration landscape in Sweden through the experiences of immigrant youth. It traces the shift from a humanitarian, universalist welfare model to a conditional system where inclusion depends on cultural conformity, economic productivity and individu

Manly and faithful. A study of the official clerical masculinity ideology in 16th and 17th century Sweden from an age/generation perspective. Historical masculinity studies, a subdivision of gender history, has been one of the most vivid fields of research in the early 21st century. While much empirical research has been done, especially for modern periods, the theoretical concepts are by and lar

Purpose This chapter explains how and why local parking policies are developed, the sometimes conflicting relationship between parking, revenue raising and economic development and the circumstances in which it may be appropriate to use parking policy as a demand management tool. Methodology/approach This chapter offers a review of prior research and literature on the topic parking management and

This article sets out to study the ways in which reactions and adaptations to modernity and societal change among non-elite communities in late nineteenth-century Sweden are visible in contemporary attitudes to social deviants and nonconformists. In Swedish provincial cultures, narratives about local characters in the oral tradition played a significant part in regional identity formation in the n