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Beviskrav i skatteprocessen - En analys med fokus på rättssäkerhet

En domstol kan inte pröva ett mål i sak utan att ta ställning till om ett rättsfaktum existerar med den säkerhet som följer av tillämpligt beviskrav. Beviskravet anger hur hållfast bevisningen måste vara för att domstolen ska kunna godta ett stridigt rättsfaktum som etablerat. Nivån på beviskravet är av avgörande betydelse för utgången i ett mål. Trots det har lagstiftaren endast undantagsvis angiA court cannot try the merits of the case without deciding whether a dispositive fact exists with the certainty that follows from the applicable evidentiary requirement. The evidentiary requirement specifies how strong the evidence must be for the court to accept a fact in issue as established. The level of evidence required is crucial to the outcome of a case. Despite this, the legislator has onl

The effect of semi-natural grasslands on birds in agricultural landscapes

The effect that non-cultivated grasslands have on birds in a landscape dominated by farmland What is the problem? In the past few hundred years farming practices across the world have become more and more intense. More land area is being used to produce items somehow related to human consumption and the intensity of farming in these areas is higher than ever in order to produce as much product as

HealthBook

Title: HealthBook Sub title: Integrated End-User Device for Rural Health Workers in Low Resource Settings Author: Johan Larsson Supervisor: Goirgos Nikoleris, Machine Design Secondary supervisor: Rustam Nabiev, Karolinska University, MTA R&D Examiner: Robert Bjärnemo, Machine Design Introduction: This thesis is part of a project called ICT4MPOWER with the purpose to solve the problem with med

The Potential Impact of an International Human Rights Law Clinic on Issues of Access to Justice in Africa

This paper will begin on the premise that international human rights law provides an efficient framework and a good forum to address issues of social and economic justice in a comprehensive and holistic manner, in the first place. Secondly, that this immense potential is under utilised because international and regional forums are inaccessible to the people whom they have been set up to protect. T

Effektivitet eller rättssäkerhet? - En rättsanalys av den nya lagen om slopande av ungdomsreduktionen för grova brott

Den 17 november 2021 röstade Sveriges riksdag igenom regeringens förslag om en ny lag som innebär slopandet av straffrabatt för unga myndiga lagöverträdare vid allvarlig brottslighet. Vidare innebär förslaget att samma straff ska kunna utdömas till 18–20 åringar som till andra myndiga lagöverträdare, däribland fängelse på livstid. Unga myndiga har särbehandlats i svensk rätt i närmare 60 år, men uOn November 17, 2021, the Swedish Riksdag voted in favor of the governments’ proposal for a new law that abolishes the penalty rebate for young adult offenders who committed serious crimes. Furthermore, the law entails that the same punishment can be sentenced to 18–20 years as to other adult offenders, including life imprisonment. Young adult offenders have been treated differently than other adu

Förtäckt värdeöverföring – en aktiebolagsrättslig analys ur ett rättssäkerhetsperspektiv

Denna uppsats ämnar utreda värdeöverföringsbegreppets historia, dess definition samt hur bestämmelserna rörande förtäckta värdeöverföringar förhåller sig gentemot rättssäkerhet. Sedan begreppets introduktion i den svenska aktiebolagslagen har detsamma varit föremål för diskussion. Diverse sakkunniga inom det associationsrättsliga området har både prisat och kritiserat värdeöverföringsbegreppet och

Novel Cyclohexyl-Based POCOP-Pincer Ligands for C(sp3)-C(sp3) Bond Activation

Alkanes offer great and barely utilised potential for usage as raw materials in large-scale chemical processes. Their lack of reactivity, however, warrants methods of manipulating and transforming them in an efficient and mild way, which can potentially be realised by employing homogeneous catalysis using pincer complexes. A reliable procedure for the synthesis and diastereomer-separation of 2-met

Searching for a link between AID-mediated mutations and patterns of transcription initiation and pausing in activated B cells

Activation-induced cytidine deaminase (AID) is an enzyme and key component of both 15 class-switch recombination and somatic hypermutation, two mechanisms used by activated B 16 cells to diversify their antigen repertoire, as it catalyzes the deamination of deoxycytidines turning 17 them into deoxyuridines, introducing mutations in immunoglobulin genes. AID, however, can also 18 target enhancer re

Quantification and rescue of alpha-synuclein-induced cell growth impair in yeast by high-throughput screening

ABSTRACT Parkinson’s disease (PD) is a common neurodegenerative disorder disease that mostly affects individuals over the age of 50 all over the world. It is caused by the loss of dopaminergic (DA) neurons in the substantia nigra pars compacta (SNpc). Overexpression or mutation of α-synuclein have been identified as the direct cause of cell loss and dominant inherited PD, although the mechanism i

Det privata skogsbrukets landskap – En studie av uthålligt brukande i Stenbrohultsområdet

In this investigation the possibilities to achieve three different goals for sustainable forestry in the landscape of Stenbrohult have been studied: Preserved biodiversity, balanced nutrient budgets, and a valuable production of timber. The consequences for the landscape and for the different estates were studied. The case study area of Stenbrohult is situated in southern Sweden, and is made up of

Waterborne Alkyd-Acrylic Hybrids with High Solids Content -Preparation and Properties-

The work presented in this thesis concerns the preparation, characterization and film formation of a waterborne alkyd-acrylic hybrid system with high solids content of about 80 %. The alkyd-acrylic hybrids were prepared by slowly adding a linseed oil alkyd to an acrylic latex dispersion under stirring. In this work two acrylic dispersions with different glass transition temperatures were used in t

Invandrarkvinnor på arbetsmarknaden - en kvalitativ studie om hur arbetsmarknadshandläggare jobbar för att integrera invandrarkvinnor på arbetsmarknaden

Denna studie syftar till att undersöka hur arbetsmarknadshandläggare som arbetar med eller har arbetat på arbetsmarknadsförvaltningar i södra Sverige arbetar eller har arbetat för att hjälpa invandrarkvinnor att etablera sig på arbetsmarknaden. Studiens frågor är 1) Hur resonerar arbetsmarknadshandläggare kring vad som är en god arbetsmarknadsintegration, 2) Hur arbetar arbetsmarknadshandläggarna

Improving capacity planning in outsourced manufacturing through sales and operations planning: A case study at Axis Communications

This master’s thesis explores how capacity planning in outsourced manufacturing can be improved through sales and operations planning (S&OP). The master’s thesis was done in collaboration with Axis Communications AB, where the capacity planning and S&OP processes were analyzed. Managing manufacturing capacity in high technology industries is one of the most important aspects to consider fo

Enhanced Biological Phosphorus Removal -Processes, Competing Substances and Tools for Operation of Wastewater Treatment Plants

Popular Abstract in Swedish Avloppsvatten renas från fosfor för att minimera utsläppet till sjöar och hav. Näringsämnena fosfor och kväve bidrar till övergödningen i våra vatten och kan reduceras kraftigt på avloppsreningsverken. Fosforavskiljning går huvudsakligen ut på att få löst fosfat att hamna i en fast fas ? slammet, för att sedan kunna avskilja det från det renade vattnet. Bakterier som vThe idea of phosphorus removal at wastewater treatment plants is to transfer dissolved phosphorus into a solid phase. Together with the rest of the produced sludge it is then removed from the water, resulting in a decreased concentration of phosphorus in the effluent and the prevention of the eutrophication in the recipient. Phosphorus can either be stored biologically, with enhanced biological p

Solar and volcanic forcing of North Atlantic climate inferred from a process-based reconstruction

The effect of external forcings on atmospheric circulation is debated. Due to the short observational period, the analysis of the role of external forcings is hampered, making it difficult to assess the sensitivity of atmospheric circulation to external forcings, as well as persistence of the effects. In observations, the average response to tropical volcanic eruptions is a positive North Atlantic

Coronary Artery Disease in a Population-Based Cohort of Biopsy-Proven Giant Cell Arteritis in Southern Sweden

Background/Purpose: The aim of this study was to estimate the incidence rate and prevalence of coronary artery diseases (CAD) in patients with temporal artery positive giant cell arteritis (TAB+GCA) from a defined population in southern Sweden, and to describe characteristics of CAD in this sample.Methods: The study cohort consisted of 1202 patients (71.9% women) diagnosed with TAB+GCA between 199