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Det finns olika uppfattningar om huruvida påförande av skattetillägg vid tillämpning av skatteflyktslagen harmonierar med skattelagstiftningens syfte. Det har framförts att det finns ett bristande logiskt samband mellan skatteflyktslagen och skattetilläggsbestämmelserna. Det har vidare hävdats att domskälen många gånger endast är svagt förbundna med lagtext och förarbeten, det har även ifrågasattsIn cases of incorrect information in the declaration of income the Swedish Tax Agency (SKV) can decide on tax surcharge. Decisions according to the Tax Evasion Act (1995:575) are, however, only decided on by court. It has been argued that there is a lack of logical association between the Tax Evasion Act and the decision on tax surcharge and that the applicability of the Tax Evasion Act and the ta

To date China has become one of the largest receivers of foreign direct investment (FDI) and this FDI has had an important role in China’s economic growth. It is therefore important to study the determinants of FDI in China. This paper evaluates if general applied tariffs on Chinese imports in China’s trading partners influence the amount of FDI to China. In previous studies this approach has not

When capturing digital video there is always some amount of noise in the resulting signal. This is more pronounced in low-light conditions. In this thesis we have evaluated five algorithms for motion detection and noise reduction. All algorithms produce a filtered image and a motion mask. One of the algorithms is based on block-matching, one on fuzzy logic and one on low-rank matrix completion. Th

This study aims to illuminate the perception of Spanish and English language bloggers and to understand them and their activities from the analytical perspective of an online European Public Sphere (EPS). The research, using a methodology of semi structured online interviews, answers two questions. The first one is how these bloggers give evidence of an actor-based online European transnational bl

This paper explores the extent to which international labour and human rights law places obligations on States to protect the interests of migrant workers in countries of employment. The purpose of this paper is to examine Canada’s temporary foreign worker programs and work-related regulations, and determine whether Canada lives up to the international norms with respect to the rights of migrant w

Nowadays, very few public services could be delivered by only one department or organization. In order to deal with those "wicked" issues, like transportation, housing, environmental protection, food safety or some other problems, collaboration between departments has been a need. Meanwhile, cross-departmental collaboration has been proved to be an important means for governance, which h

Hur arbetar man, rent konkret, på bästa sätt med dans för skådespelare? Vilka verktyg och strategier kan vara användbara för koreografer som arbetar med skådespelare, och för dansande skådespelare? Syftet med uppsatsen är i första hand att besvara denna frågeställning. Men jag vill också bidra till, och utöka, den svenska litteraturen i ämnet Dans för skådespelare samt höja dansens status på teate

In this project, an Energy model from Thomson Reuters HBV-TR similar as the HBV model from Swedish Meteorological and Hydrological Institute (SMHI) is used in Yangtze River Basin for energy inflow simulation. Yangtze River is the biggest river in China and the area of whole river basin is about 1.8 million square kilometers covering more than one fifth of whole China area. At the same time Yangtze

Problemställning: Till följd av Bergendahls Foods tillväxt de senaste åren har företagets transportplanering blivit allt mer komplex. Planeringen sker i dagsläget manuellt vilket gör att slutresultatet kommer allt längre från det optimala. För att anpassa planering och transporter till den ökande efterfrågan krävs en grundlig genomsyn av transporterna. Studien ämnar därför göra en kartläggning ochProblem: The manual transportation planning at Bergendahls Food has recent years become increasingly complex due to the growth in demand. In order to adjust to the changes, Bergendahls Food requires a thorough mapping of their transportation activities. The lack of supporting IT-system obstructs the ongoing transport review why this case study aims to map and analyze the transports in order to inv

This thesis is based on the two months I spent in Bolivia doing applied cultural analysis for a nongovernmental organization (ECAM) that works for women empowerment and gender equality. My intention is to explore the relationship between academia and activism by focusing on the approaches that have been pointed out as counterproductive in the struggle for gender equality. Specifically, the objecti

I provide evidence that firms send a negative signal on its non-repurchasing industry counterparts. This is consistent with competitive effects. These negative effects are common for mature firms and are sent by the largest repurchasing firm. The market attributes non-repurchasing mature firms as those ones, which do not maximize value for shareholders because managers have excess cash at their di

Metangas bidrar med en signifikant andel till den rådande växthuseffekten på jorden. I nutid är den största källan till utsläpp av metangas våtmarker i jämförelse med andra naturliga utsläppskällor. Emissioner av metangas från våtmarker är beroende av klimatet och har den egenskapen att ge en positiv återkoppling till klimatändringen. Icke desto mindre finns det dock stor osäkerhet associerat med Popular science Global warming is a significant environmental problem now-a-days. Methane is a major greenhouse gas causing global warming by trapping long wave radiations from the Earth. Presently, natural wetlands are responsible for the largest amount of emissions of this gas when compared to other natural sources. Changing climate impacts the emissions from wetlands which in turn further inten

The term graduation is applied when an industrialized country withdraws a sector or a country from non-reciprocal trade preferences. Sectors and countries are graduated when they supposedly can compete at world market level, but surprisingly little research has explored what effect on export flows graduation actually has. This thesis thoroughly identifies and explains the graduation mechanism, col

This research proposes that an interdisciplinary approach to understanding the concept of culture and culture change could be beneficial for Sustainable Development. It explores the transferability of the DIKT Learning Model and theory of Creative Populations, originally found in management literature, and applies them to a social change corporation in Medellin, Colombia. The corporation analyzed

Utvärdering av olika MR-tekniker som kan se nära höftproteser av metall Magnetresonanstomografi (MR) är en metod för att ta skiktbilder inuti kroppen. Denna metod utnyttjar det faktum att en väldigt stor magnet kommer att påverka vätekärnorna i våra kroppar. Genom att skicka in radiovågor i kroppen kan en spole samla upp den information som studsar tillbaka och med denna information kan man skapa

This paper is concentrated on analyzing the relationship between RMB exchange rate, real estate and stock markets in China. In particular, the study aims to investigate how these three markets are correlated and to what extend RMB appreciation will influence China`s housing and stock markets. Based on the empirical study, I find that the relations between RMB exchange rate, Chinese real estate and

Populärvetenskaplig sammanfattning En multiproxy-analys har utförts genom ordovicium-silurgränsen i borrkärnan Röstånga-1 från västcentrala Skåne. Målet med studien är att förbättra det biostratigrafiska och sedimentologiska ramverket, samt att tolka avsättningsmiljön under detta tidsintervall. Lagerföljden i Röstånga-1-kärnan tillhör det skånska litofaciesbältet och omfattar Sularpsskiffern, SkagA multiproxy study on sedimentary rocks spanning the Ordovician-Silurian boundary has been performed on material from the Röstånga-1 core, with the aims to improve the biostratigraphical and sedimentological framework and to interpret the depositional environment during this interval in Earth’s history. The sedimentary succession in the Röstånga-1 core is developed in the Scanian Lithofacies Belt

“Livet på en pinne” is a Swedish expression for having a carefree life, just like a bird. Unfortunately this is not the case in Sweden anymore. Birds aredecreasing in numbers day by day as a result of our actions and most severe is the situation within the intensified agricultural landscape. The goal with this project is therefor to increase the birds chance of survival by increasing the biodiver

In a world where globalisation generates monotony, industry has looked at the rich cultural past of traditional cultures for inspiration to distinguish its products and services. The growing demand for access to Traditional Cultural Expressions (TCEs) by industry has led to the exploitation and misappropriation of TCEs. Despite huge profits derived from TCEs, indigenous and traditional communities