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Det finns två krav som ska tas i beaktande när olika metoder mot skatteflykt utformas, rättssäkerhet och effektivitet. Sambandet mellan legalitetsprincipen och rättssäkerheten är starkt. Legalitetsprincipen sägs ha uppkommit för att rättstillämpningen ska vara förutsebar och fri från godtycke. Dessa två värden är en stor del av rättssäkerhetsbegreppet och det sägs därför att legalitetsprincipen ärThere are two requirements that must be considered when different methods against Tax Evasion are being designed, the rule of law and efficiency. The relationship between the principle of legality and the rule of law is strong. The principle of legality is said to have incurred in order to make the legal purpose predictable and free from arbitrariness. These two components are a big part of the ru

The purpose of this study was to identify if and how the personal perspectives and views of social workers active within local social services departments in Sweden might affect how they carry out the transfer of children’s custody from biological to foster parents. The general discourse in child welfare in Sweden gives predominance to a family preservation perspective in which foster care placeme

One of Tetra Pak’s product segments is food filled packages distributed outside the refrigeration chain. These packages are required to keep the content fresh for a long time, up to a year. To achieve this, the inside of the package must stay aseptic until the consumer opens it. In the distribution chain packages will be exposed to different mechanical loads, such as vibrations, shear forces and v

Public Private Partnership, PPP, is a public procurement method involving the private sector used in several countries all over the world, now upcoming in Sweden. The UK, most prominent within this method, states that it offers good value for money, but the economic and financial benefits of PPP are still uncertain and subjects of debate. In order for the projects to be successful and to achieve v

Som svar på det eskalerande hotet från klimatförändringar har koldioxidinfångning fått alltmer uppmärksamhet som en viktig teknik för att minska de globala koldioxidutsläppen. Stora forskningsinsatser fokuserar nu på att förbättra energieffektiviteten och tillgängligheten för dessa tekniker. Vid Institutionen för Kemiteknik vid Lunds Universitet, bedrivs forskning för att undersöka ett nytt absorpIn response to the escalating threat of climate change, carbon capture and storage have gained increasing attention as an important component in mitigating the global carbon dioxide emissions. Substantial research efforts have focused on enhancing the energy efficiency and availability of these technologies. At the Department of Chemical Engineering at Lund University, research is being carried ou

Inland port expansion requires immense investment costs often resulting in dredging and creating a new physical space for production and especially when handling Ultra Large Container Vessels (ULCVs). A floating container terminal (FCT) is an innovation that sets out to change the landscape within what is required to handle ULCV’s. The structure can be placed out at sea where no dredging is requir

Denna uppsats utreder vad samhällskontraktet är enligt Thomas Hobbes och John Lockes olika teorier. Den undersöker också möjligheten att lämna samhällskontraktet och om det idag finns exempel på grupper som försöker lämna det. Samhällskontraktsteorin är en rättsfilosofisk teori som försöker besvara frågan varför människor underkastar sig någon annan när de från början är fria människor. Hobbes ochThis essay examines what the social contract is according to Thomas Hobbes and John Locke’s different theories. It also examines the possibility of leaving the social contract and if there groups that are trying to leave the contract currently exist. The social contract theory is a legal philosophical theory that tries to answer the question of why humans submit to another when they originally are

Denna uppsats syftar till att jämföra och analysera äktenskaps- och sambolagstiftningen i svensk och dansk rätt. Uppsatsen främsta fokus är att undersöka om och i så fall hur de arvsrättsliga bestämmelserna för sambor i svensk rätt bör utvecklas för att vara i takt med sin tid, samt om detta kan göras i ljuset av den danska rätten. Materialet består huvudsakligen av lagar och förarbeten, samt sekuThis thesis aims to compare and analyse the legal systems regarding marriage and cohabitation in Swedish and Danish law. The primary focus of the thesis is to examine whether, and if so how, the inheritance provisions for cohabitants in Swedish law should be developed to keep pace with modern times, and whether this can be achieved in view of Danish law. The material primarily consists of statutes

Kiviks reningsverk som ligger på Skånes östkust drabbades av en storm 20:e oktober 2023 som nästan skadade reningsverket. Stormen visade på behovet att förstärka det befintliga kustskyddet för framtida stormar. I denna studie undersöks ifall vegetation kan användas för att skydda reningsverket. Växter som planteras vid kustlinjen kommer att dämpa våghöjden genom den friktionskraft som uppstår melScania has always been susceptible to damages caused by storms along its coasts which also holds true for the east coast in Scania where there is a great need of coastal protection for households and infrastructure alike. One example is the Kivik waste water treatment plant (WWTP) which is a newly built establishment with glass windows situated 30 meters from the east coast and provides its servic

En tredjedel av maten vi produceras slängs, mat som har tagit resurser och landyta i anspråk för att bli till. För att få bukt med det globala matsvinnet har FN satt ett hållbarhetsmål att halvera matsvinnet inom mathandel och hushåll till 2030. En faktor som kan kopplas till matsvinn är förpackningar. När de används korrekt förhindrar förpackningar matsvinn genom att ge skydd och ökad hållbarhet,Globally, about a third of the food produced is wasted. To address this issue, the United Nations has set a sustainability goal of reducing food waste in retail and household by 50\% to 2030. One factor that can be connected to the generation of food waste is packaging. When applied correctly, packaging prevents waste by providing protection and shelf life, but when packaging does not meet consume

Understanding the spatial and temporal dynamics of dissolved organic carbon (DOC) in boreal catchments is essential for improving water quality models and assessing carbon fluxes. This study applies the SWAT-C (Soil and Water Assessment Tool for Carbon) model to the Krycklan catchment in northern Sweden (67.9 km²), a well-instrumented boreal watershed characterized by forests, wetlands, and peatla

This work investigates single-sensor localization of acoustic emissions (AEs) along a wind turbine blade with supervised neural networks. We evaluate six architectures: a Dense MLP, a 1D CNN on time-domain inputs, two 2D CNNs on linear spectrograms (LinSpec) and mel-spectrograms (MelSpec), a CRNN (2D CNN + LSTM), and RepVGG (Mini RepVGG in simulation, RepVGG-A0 in experiments). Three experimental

Purpose: The virtualization of work has been high on the agenda during the new millennium, increasingly so after the pandemic. In this transition, co-working spaces (CWS) are often proposed to be the future-proof solution. The purpose of this paper is to explore how hybrid and virtual solutions are portrayed in co-working literature and whether they are shaping CWS in practice. Design/methodology/

Climate change and its associated extreme events challenge the effectiveness of passive building design strategies. Hybrid passive-active systems emerge as a promising solution; however, their resilience in extreme climate conditions is less studied. This study addresses this gap by investigating the integration of solar chimneys (SC) with variable refrigerant flow (VRF) systems to improve thermal

Public Private Partnership, PPP, is a public procurement method involving the private sector used in several countries all over the world, now upcoming in Sweden. The UK, most prominent within this method, states that it offers good value for money, but the economic and financial benefits of PPP are still uncertain and subjects of debate. In order for the projects to be successful and to achieve v

Last few years, services such as Internet Protocol Television (IPTV) and Voice over Internet Protocol (ValP) have been in focus. Network operators see a huge potential in streaming real-time media over IP-networks and this lays the ground for so called paid services such as Video on Demand (VOD) as well as free services like YouThbe and SVT Play. IPTV delivers content over a closed infrastructure

Titel: Möjligheten av implementering av Soft Landings i Sverige Författare: Sebastian Eddin & Nadja Pilav Handledare: Stefan Olander Examinator: Rikard Sundling Närmare 40 procent av den globala energianvändningen är kopplad till byggbranschen och byggrelaterade verksamheter. Trots att flera initiativ pågår både på nationell och internationell nivå från både den svenska regeringen och EU nTitle: Feasibility of the Implementation of Soft Landings in Sweden Authors: Sebastian Eddin & Nadja Pilav Supervisor: Stefan Olander Examiner: Rikard Sundling Close to 40 percent of global energy use is associated with the construction industry and building-related activities. Although several initiatives are underway both on national and international level from both the Swedish governme

The Elderly people in Zambia face numerous challenges resulting from high poverty levels, stigma, and social exclusion, poor service provision in old people's homes, and lack of proper care and support from family and the public. In addition, changes in population ageing have also resulted in increased longevity affecting the obligatory responsibilities of the state and the family to meet indi