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Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för stThe zero-rating of intra-Community acquisitions in combination with the deferred payment of VAT has made it possible to employ carousel fraud with VAT on the internal EU market. Not only are the tax authorities in the different Member States losing out on VAT that is not accounted for by missing traders, but the innocent parties in business with the missing traders retain a right to refund VAT, le

This thesis is about the social services’ investigations into childrens need of protection and support. The principal purpose is, from a critical perspective, to analyse and discuss how the legally-accorded procedural directives for the execution of an investigation, and therein the integrated support and counselling work, are adapted in the social services’ actual investigation work in relation t

Popular Abstract in Swedish Denna avhandling behandlar sociala utredningar om barn. Avhandlingens övergripande syfte är att ur ett kritiskt perspektiv analysera och diskutera hur de rättsligt givna handlingsdirektiven för utredningsförfarandet och det därmed integrerade stöd- och behandlingsarbetet tillämpas i socialtjänstens faktiska utredningsverksamhet, i förhållande till föräldrarna. Frågan bThis thesis is about the social services’ investigations into childrens need of protection and support. The principal purpose is, from a critical perspective, to analyse and discuss how the legally-accorded procedural directives for the execution of an investigation, and therein the integrated support and counselling work, are adapted in the social services’ actual investigation work in relation t

This chapter gives an overview of the main NPM reforms and trends in the Nordic countries. The idea of a uniform Scandinavian model of NPM is discussed – the chapter presents the different countries as members of a shared public administration tradition, albeit with different traits and particular reforms. The Swedish constitution and the organization of the public sector in a centralized and a twThis chapter gives an overview of the main NPM reforms and trends in the Nordic countries. The idea of a uniform Scandinavian model of NPM is discussed - the chapter presents the different countries as members of a shared public administration tradition, albeit with different traits and particular reforms. The Swedish constitution and the organization of the public sector in a centralized and a tw

The European Union plays a globally influential role in environmental legislation, with policies and regulation rooted in particular norms. Through a narrative on regulatory capitalism, ecological modernization, and diffusion, we trace how the promotion of renewable energy in transport through subsidies, mandatory targets, and prescriptive criteria for liquid biofuels mobilize social forces for itThe European Union plays a globally influential role in environmental legislation, with policies and regulation rooted in particular norms. Through a narrative on regulatory capitalism, ecological modernization, and diffusion, we trace how the promotion of renewable energy in transport through subsidies, mandatory targets, and prescriptive criteria for liquid biofuels mobilize social forces for it

The low automation level of industrial manufacturing processes, in conjunction with the limited research in the field of object manipulation for placing tasks, rise the need for adaptive and accurate industrial robotic systems that can manipulate a variety of objects in an uncertain environment. We deal with those issues by providing insights into two modules of a skilled-based architecture, the SThe low automation level of industrial manufacturing processes, in conjunction with the limited research in the field of object manipulation for placing tasks, rise the need for adaptive and accurate industrial robotic systems that can manipulate a variety of objects in an uncertain environment. We deal with those issues by providing insights into two modules of a skilled-based architecture, the S

α-Chymotrypsin immobilized on celite catalyzing a kinetically controlled dipeptide synthesis reaction in acetonitrile medium showed an odd behavior in response to additions of triethylamine to the reaction mixture. This base is used to deprotonate the nucleophilic reagent, l-alaninamide hydrochloride, in order to increase its nucleophilicity and solubility. However, the enzyme performance is appar

During fracture of membranes loading often produces buckles above and below the crack surface. This changes the stress state surrounding the crack-tip and stresses in the neighbourhood of the crack-tip posses a weaker singularity than r-1/2. As a result, fracture occurs when the crack-tip stress distribution is different as compared with that when buckling is artificially prevented. Therefore the During fracture of membranes loading often produces buckles above and below the cracksurface. This changes the stress state surrounding the crack-tip and stresses in theneighbourhood of the crack-tip posses a weaker singularity than r-1/2. As a result, fractureoccurs when the crack-tip stress distribution is different as compared with that when bucklingis artificially prevented. Therefore the cond

In this study the strain rate effects on the tensile and compressive properties of nano-crystalline nanoporous gold (nc-NPAu) are investigated by performing molecular dynamics simulations. In order to examine the role of strain rate,atomistic models of nc-NPAu structures with three different grain size are generated through a novel modeling technique based on the Voronoi tessellation method. AdditIn this study, strain rate effects on the tensile and compressive properties of nano-crystalline nanoporous gold (nc-NPAu) are investigated by performing molecular dynamics simulations. For this purpose, atomistic models of nc-NPAu structures with three different grain sizes are generated through a novel modeling technique based on the Voronoi tessellation method. Additionally, an adaptive common

Aims: To describe and compare perceptions of collaboration between care providers on the part of three groups of Registered Nurses working in municipal care and having particular responsibility concerning the care of frail older people with intellectual disability (ID); and, furthermore, to investigate the presence of and compliance with guidelines for the coordination of care. Design: National su

Peri-operative SARS-CoV-2 infection increases postoperative mortality. The aim of this study was to determine the optimal duration of planned delay before surgery in patients who have had SARS-CoV-2 infection. This international, multicentre, prospective cohort study included patients undergoing elective or emergency surgery during October 2020. Surgical patients with pre-operative SARS-CoV-2 infe

In terms of its total population, Sweden is one of the countries with the highest proportion of immigrants in the EU. Several factors are critical in integrating immigrants, especially their economic security in a new country. This thesis examines the relationship between law enforcement and economic security for over- indebted immigrants. The primary purpose of this research is to explore the rel

Background: Use of tumor necrosis factor inhibitors (TNFi) in patients with a history of cancer remains a clinical dilemma. Objective: To investigate whether TNFi treatment in rheumatoid arthritis (RA) is associated with increased risk for cancer recurrence. Design: Population-based cohort study based on linkage of nationwide registers. Setting: Sweden. Participants: Patients with RA who started T

OBJECTIVES: To examine patient willingness and possible shift in willingness for surgery and to investigate factors associated with this shift, following participation in the digital non-surgical osteoarthritis (OA) treatment program Joint Academy.METHODS: 458 individuals (mean age 62±5.6 years, 67% women) with diagnosed hip or knee were evaluated after six weeks in Joint Academy, comprising educa

The aim of this thesis is to investigate if the Lutheran heritage, represented by a comparison between early Lutheran writings and Luther’s source of inspiration Theologia Germanica, can provide a starting point for potentially unifying dialogues within Christian circles. The background of this pursuit of unity is the ecumenical problem of the seemingly opposite views of how faith and deeds relate

Plastic production is only increasing, and it‟s not showing any signs of slowing down. Microplastics are particles smaller than 5 mm, either produced intentionally, or created from items being withered into small particles. Microplastic contamination in marine environments is higher closer to cities, and most of the plastic litter eventually ends up in the oceans. Microplastics have been found in

Abstract Title: “A study of peoples reactions to an organizational change” Seminar date: 2014-01-17 Authors: Kajan Kameran, Petter Mattsson, Christopher Strömbeck Advisor: Nadja Sörgärde Key words: Organizational change, motivations, strategy, reactions, and resistance Purpose: The purpose of our essay is to examine from a critical perspective on current theories , what the reasons are why six peo

When constructing roads, it often happens that the contractor have trouble following the documentation intended for the project. When the contractor is unable to follow the documents and instead need new instructions, there is always changed, added or outgoing work. Sometimes this could mean that it is impossible to stay within the road area, for example, to accommodate the slopes, or more land ne

The Chua circuit, known to exhibit chaotic behaviour, has been constructed and studied. The goal was to investigate the experimental underpinning of the theory. The component relationship of the resistors, capacitors, inductors and operational amplifiers have been measured and established within their domain of validity. The system equations themselves cannot be directly validated through a tradit

Abstract: This thesis examines the concept of sustainable economic growth in post-genocide Rwanda, focusing on its structural transformation from the agricultural sector towards the service sector. This exploration essentially regards the implications for catch-up growth in light of the new notion of premature deindustrialisation. The role of Human Capital and Information and Communication technol