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Den organiserade brottsligheten är ett ämne som ständigt är aktuellt och som ständigt diskuteras. Det är ett omfattande och problematiskt område, bland annat när det kommer till definitioner. Under senare år har stora resurser lagts ner på bekämpandet av denna brottslighet. Den organiserade brottsligheten sägs ständigt växa, trots betydande resurssatsningar, och frågan om hur denna brottslighet bä

Kan kompensationsprojekt rädda Madagaskars regnskog? Några av de globala utmaningar vi står inför för en hållbar värld är klimatförändringar, fattigdom och utrotning av arter. FN har storskaliga projekt, sponsrade av världsbanken, där de försöker lösa flera problem samtidigt. Ett pilotprojekt sker i östra Madagaskars artrika regnskog, Corridor Ankeniheny Zahamena. Ett stort område av skogen har sClimate change, deforestation and poverty are big threats for today’s society. One way the United Nations has chosen to combat this is through a project named REDD+ (Reducing Emissions from Deforestation and Forest Degradation). In short, REDD+ allows countries to be compensated if they change their way of using the forest into methods more likely to conserve the ecosystem and eliminate or minimiz

Upphandlingar avbryts frekvent och lämnar leverantörer med onödiga deltagandekostnader och förlorade chanser till kontrakt. Denna uppsats syftar till att klargöra rättsläget vad gäller möjligheten till upphandlingsrättsligt skadestånd vid felaktigt avbrutna upphandlingar. I uppsatsen undersöks under vilka förutsättningar en upphandling får avbrytas, möjligheterna till ersättning vid en felaktigt aDuring a public procurement, it is not uncommon that contracting authorities make a withdrawal of the invitation to tender. Such cancellation of the procurement leaves suppliers, or service providers, with unnecessary costs and lost chances of receiving a contract. The ambition of this thesis is to clarify the possibility to receive compensation, within the regulation of public procurement, when a

Fast driftställe är ett vedertaget begrepp i inkomstskatterättsliga sammanhang. Begreppet finns definierat i såväl OECDs modellavtal som i den svenska inkomstskattelagen. Definitionen har i stort sett varit oförändrad sedan dess införande. I dagens allt mer globaliserad värld, där multinationella företag bedriver handel såväl inom som över landsgränserna, har begreppets ålderstigna definition meThe Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction. In today's increasingly globalized world, where multinational corporations are acting within and across national borders, weaknesses in the current

Skattelättnader för högkvalificerad utländsk arbetskraft är ett aktuellt ämne i dagens samhälle, eftersom konkurrensen om viss kompetens är hård på den internationella arbetsmarknaden. Syftet med denna uppsats är att analysera de svenska expertskattereglerna i ljuset av motsvarande danska regler. De frågeställningar som har formulerats för att uppnå syftet är hur expertskattereglerna respektive deIn today’s international labour market, the competition for certain competences and skills is tough. Therefore, tax concessions for highly qualified foreign labour has become an increasingly relevant subject. The purpose of this paper is to analyse the Swedish expert tax law vis-á-vis its Danish equivalent. In order to accomplish this, the thesis seeks to investigate how the tax concessions in Swe

Samhällsvården har under de senaste åren blivit hårt kritiserad i media. I synnerhet är det de särskilda ungdomshemmen som legat i fokus där man bl.a. har läst om övergrepp och kränkningar. Men den mediala uppmärksamheten har missat att belysa de systematiska fel som föreligger inom framförallt socialtjänsten när det gäller hanteringen av ungdomarnas rättigheter. Socialtjänsten brister i sin tilläIn recent years social care has been harshly criticized in the media. There have been reports on abuse and other different kinds of violations, especially about the special youth homes. As the problem has come to the surface, the idea of the Convention on the rights of the child as Swedish law has also emerged. The social services lack in their enforcement of the articles which results in many of

The goal of this thesis work is to implement a convolutional neural network on an FPGA device with the capability of recognising human sign language. The set of gestures that the neural network can identify has been taken from the Swedish sign language, and it consists of the signs used for representing the letters of the Swedish alphabet (a.k.a. fingerspelling). The motivation driving this projec

Background The colonisation of Australia led to a lot of suffering and sorrow for an uncountable amount of Indigenous people. Due to the forced change of lifestyle and diet during and after the colonisation, conditions like obesity and type 2 diabetes became commonly occurring. Still today there is a higher burden of these conditions, but also of depression and anxiety, in this group of people. Fu

Objective: To investigate whether tandem gait test (TG) can predict future falls and/or near falls in people with Parkinson’s disease (PD). Background: People with PD have balance problems and an increased risk for falls. Although TG has been considered a predictor of falls, no PD-study has controlled results for demographic and disease-specific characteristics or included near falls when investig

Packaging is one of the logistics areas where there often is potential and even a demand for improvements. An increase in environmental awareness among the population in the European Union (EU) has generated a demand for changes in packaging, which has led to stricter rules and regulations. Knowledge about what regulations are present and what may be expected in the future is crucial in the formin

The purpose of this study was to identify advantages, disadvantages and aspects that have to be considered when implementing Manufacturing Execution Systems (MES). MES is a rather new software system, which is linking the business systems in companies with the control systems on the factory floor. Today the communications between the different levels are mainly managed manually. Through MES th

Title Evaluation of secondary packages for Tetra Top on the Italian market? supportive tools for decision-making. Authors Viktor Eriksson and Monica Towman. Supervisors Annika Olsson, Department of Design Sciences, Division of Packaging Logistics, Lund Institute of Technology, Lund University. Armando Francione, Technical Director, Tetra Pak Italiana S.p.A. Problem Setting ? What requireme

SARS [Severe Acute Respiratory Syndrome] penetrated China in spring of 2003, created havoc in the social society, exposed weaknesses within the political system and pushed the nation towards a crisis of confidence. At the same time the crisis revitalised the Party's position, brought people from different social stratum together and had a beneficial impact on the populace's knowledge on he

Tourism is an industry with considerable environmental and social impacts; in order to stimulate reduction of these impacts, voluntary recognition schemes i.e. ecolabels and certification programmes have been introduced to motivate tourism businesses to improve their environmental performance, encourage more sustainable practices and patterns in this branch of economy, provide information to touri

The transfer price is the price set by two related parties when transferring products, services, etc between the parties. This thesis examines the Comparable Uncontrolled Price (CUP) method, one of the existing methods to price the transactions. The thesis is written from a Canadian perspective but because of the wide acceptance of the arm's length principle as the corner stone of transfer pri

Förorenaren betalar är en ekonomisk princip som internaliserar externa kostnader. Principen är således en metod genom vilken kostnader för förorening kan bli fördelade. Principen kan också beskrivas genom att använda ett rättviseargument, eftersom det kan anses rättvist att förorenaren ska betala för den förorening som han bidragit till. Förorenaren betalar har använts i internationell rätt och anThe polluter pays principle is an economic principle through which external costs can be internalised. The principle is thus a way of allocating costs for pollution. The principle can also be described using a fairness argument, where it would seem fair that the polluter pays the costs for the pollution which he has contributed to. It has been extensively used in international law, and has been re

Tillgänglighet har funnits starkt relaterat till socio-ekonomiska indikatorer och markanvändning i många studier. Termen tillgänglighet har många definitioner. I grunden beskriver termen möjligheterna eller med vilken lätthet man kan nå, förskaffa eller delta i en plats, vara eller en aktivitet beroende på spatial eller social separation. Denna studien har fokuserat på den spatiala separationen. IAccessibility has been found closely linked to socio-economic indicators and to land use in many studies. The term has many definitions, basically the term describes the ability or the ease in which a location, opportunity or ware can be reached, obtained or be participated in by either spatially separated or socially separated people. This study has focused on the spatial separation. In this stud

EU-domstolens avgörande i mål C-29/08 SKF har varit föremål för mycket uppmärksamhet och diskussion sedan det kom under hösten 2009. Avgörandet gäller möjligheten att dra av ingående mervärdesskatt på tjänster förvärvade för att genomföra försäljning av aktier i dotterbolag I denna uppsats har EU-domstolens SKF-dom stått i centrum. Den har att satts in i ett perspektiv och analyserats mot bakgrunThe decision of the ECJ in case C-29/08 SKF has been the subject of a lot of attention and discussion since it was delivered in 2009. The decision concerns the possibility of deduction of input VAT on services acquired in connection with the sale of shares in subsidiaries. In this thesis the decision of the ECJ in SKF has been the center of attention. It has been put into perspective and has been