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Genom en bevistalan enligt 38 § LUL kan allmän domstol pröva huruvida ett barn under 15 år begått ett brott. Eftersom talan rör ett barn under straffbarhetsåldern kan domen inte innehålla någon påföljd. En ny lagändring som trädde i kraft 1 juli 2023 har utvidgat möjligheten till en bevistalan och syftet med denna uppsats är att undersöka hur lagändringen och författningsarbetet som föregick densaThrough evidentiary proceedings according to 38 § LUL, the general court can examine whether a child under the age of 15 years has committed a crime. Since the action concerns a child under the age of criminal responsibility, the judgment cannot contain any criminal sanction. A new legislative amendment which entered into force on July 1, 2023, has expanded the possibility of evidentiary proceedin

Sammanfattning Den 1 januari 2013 infördes nya regler för begränsning av ränteavdragsrätten. De ersätter de första reglerna vilka infördes så sent som den 1 januari 2009 då dessa befunnits otillräckliga för syftet att åtgärda skatteplanering genom ränteavdrag. Reglerna innebär att räntekostnader för koncerninterna lån inte är avdragsgilla i det fall långivaren inte beskattas med minst tio procent Summary On the 1st of January 2013 new rules regarding interest expense deduction were implemented. These replace the former ones that were implemented as late as 1st of January 2009, the reason being that they have been found insufficient with regard to the purpose of reducing tax evasion through the use of interest expense deduction. The legislation means that interest expenses for loans between

Seminar date: 2018-05-31 Course: BUSN79 Business Administration: Degree Project in Accounting and Finance, 15 credits Authors: Linnea Lövgren and Magdalena Stevens Advisor: Amanda Sonnerfeldt Five key words: Professional service firms (PSFs), value creation, technological development, competence, audit. Purpose: The overall purpose of this thesis is to provide deeper knowledge and provide a c

This Master’s thesis analyzes the narratives that are used to portray the LGBTQ+ community and how they relate to the political parallelism of the Polish media system. The focus is on the online edition of TVP Info – the news channel of TVP, Poland’s public service broadcaster. The research investigates the structural changes of the media system, which occurred after the Law & Justice Party (P

Barn under 15 år intar en särställning i den svenska straffrätten och kan därför inte åläggas straffrättsligt ansvar för brott. Det primära ansvaret att vidta åtgärder när minderåriga är misstänkta för eller har begått brott åligger istället de sociala myndigheterna. Genom institutet bevistalan i 38 § lag (1964:167) med särskilda bestämmelser om unga lagöverträdare (LUL) kan dock minderårigas skChildren under the age of fifteen occupy a special position in the Swedish judicial system and are not to be held responsible for crimes. When a child under the age of fifteen is a suspect of, or has committed, a crime the social services have the primary responsibility for taking actions. However, through the institute of evidentiary proceedings as stated in 38 § Swedish Act on Special Provisio

Popular Abstract in Swedish Många människor tillbringar en stor del av dygnet på en arbetsplats, vilket innebär att det är en plats och en tid inte bara för arbete utan också för sociala relationer samt för mat och dryck. Maten, vare sig det handlar om lunchen klockan tolv, eftermiddagsfikan klockan tre eller chokladbiten under nattskiftet, bidrar till att skapa pauser i arbetet. Arbetsplatsen kanMany people spend hours in a workplace every week and food and drink play a central role in providing nutrition and energy and help to create breaks during the working day. However, meals are something more than the food consumed. This dissertation focuses on the meal at work, where the meal is surrounded by special circumstances when it comes to time, place and social relations, as well as the fo

This paper argues that although solidarity was developed as a principle in EU law to enhance the unity and cooperation between the Member States, its viability at the transnational level remains ultimately a function of its efficacy at the micro level of EU citizens. The question at the core of this inquiry concerns, therefore, how micro and macro dimensions of solidarity are related to each otherThis paper argues that although solidarity was developed as a principle in EU law to enhance the unity and cooperation between the Member States, its viability at the transnational level remains ultimately a function of its efficacy at the micro level of EU citizens. The question at the core of this inquiry concerns, therefore, how micro and macro dimensions of solidarity are related to each other

A mechanical failure of a single component is sufficient to cause a solid oxide fuel cell (SOFC) breakdown. As an unfavorable issue for interfering the stable operation of SOFCs, thermal stress stemming from temperature gradient and mechanical mismatch can result in crack damage. Therefore, it is strongly significant to clarify the relationship of mechanical properties of the cell materials with dA mechanical failure of a single component is sufficient to cause a solid oxide fuel cell (SOFC) breakdown. As an unfavorable issue for interfering the stable operation of SOFCs, thermal stress stemming from temperature gradient and mechanical mismatch can result in crack damage. Therefore, it is strongly significant to clarify the relationship of mechanical properties of the cell materials with d

During the last decades, regional film funds and tax breaks have altered the geography of European film production. Sweden may be among the countries where the tendency has had the most radical effect in that most feature production presently takes place on and around the location of the regional film funds. The communities in which the most important funds are based have, accordingly developed in

MNXB07 Data Literacy with Python - Med fritext MNXB07 Data Literacy with Python Respondents: 24 Answer Count: 8 Answer Frequency: 33.33% How satisfied are you with the course overall? How satisfied are you with the course overall? Number of responses Very dissatisfied 1 (12.5%) Quite dissatisfied 1 (12.5%) Neither dissatisfied nor satisfied 0 (0.0%) Fairly satisfied 3 (37.5%) Very satisfied 3 (37.

https://www.maths.lu.se/fileadmin/maths/utbildning_education/KursutvHT25/MNXB07_Data_Literacy_with_Python_-_Med_fritext.pdf - 2026-07-02

https://www.staff.lu.se/category/lu-news-9-2025 - 2026-07-02

ALICE studies the primordial quark-gluon matter produced when atomic nuclei collides at ultra-relativistic energies. ALICE (A Large Ion Collider Experiment) is an experiment at the 27-km circumference Large Hadron Collider (LHC) at CERN. It studies the emergent properties of quarks and gluons at extreme energy densities produced when two atomic nuclei, such as lead-lead, are collided. QCD is the t

https://www.particle-nuclear.lu.se/experimental-particle-physics/alice - 2026-07-01

4 November to 8 November 2024 Organized by MA Performing Arts as Critical Practice, Malmö Theatre AcademyThis kick-off week for the long-term collective research project on intersectionality, performance and arts pedagogies brings together MA students and teachers from Malmö Theatre Academy, Norwegian Theatre Academy, and Iceland University of the Arts with local and international artists, activis

https://www.iac.lu.se/intersectional-performance-pedagogies - 2026-07-01

https://www.biology.lu.se/internal/research-and-education/sabbaticals - 2026-07-01

Recent public debates about sexuality in India and Vietnam have brought the rights of lesbian, gay, bisexual and transgender people sharply into focus. Drawing on legal documents, secondary sources and ethnographic fieldwork conducted in the urban centres of Delhi and Hanoi, this article shows how the efforts of civil society organisations dedicated to the fight for lesbian, gay, bisexual and tran