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I och med Sveriges medlemskap i EU 1995 skedde en förändring i rättsordningen då EU-rätten överställdes nationell rätt med målet att främja den inre marknaden. Vad gäller direkta skatteområdet finns det dock ett undantag där skattesuveränitet gavs till medlemsstaterna. Av EUD-praxis har framkommit senare att medlemsstaterna trots allt måste beakta kravet på fri rörlighet då de nationella lagarna uDue to Sweden's membership in the EU in 1995, national law became subordinated under the EU law with the aim of promoting the internal market. As regards direct taxation, there is an exception where the tax sovereignty was given to the member states. The Court of Justice of the European Union (ECJ) practices have emerged later that the member states must nevertheless observe the requirement of

För att undersöka hur bins ögon och struktur ser ut behöver man först göra förberedningar så att bihuvudet man undersöker ser snyggt ut. För att åstadkomma detta kan man i princip säga att de enda kunskaperna som krävs är att veta hur man klipper papper, klistrar och limmar fast föremål på önskat ställe som i detta fall är på toppen av en liten nål. Flertalet bihuvuden (94 st)har alltså fästs på nThe complexity and importance of the eyes of a rather simple organism, the bee, is apparent when looking at the adaptation to their environment. The so called compound eyes consists of multiple facets, each having their own point of view and combined results in a larger image. For being able to study the magnificent eyes on a bee's head, there have been in recent studies an increase by X-ray t

Till följd av den oinskränkta omprövningsrätten i mål om vårdnad, boende och umgänge har föräldrar möjlighet att omedelbart efter ett domslut meddelats väcka talan på nytt och få vårdnadsfrågan omprövad, om nya omständigheter framkommit. Detta kan leda till långvariga och upprepade processer om samma sak, som påverkar ett barn negativt. Vårdnadsprocesserna bör således i vissa fall begränsas. PrinA judgement in the case of custody, residence and contact does not gain legal force. Therefor, the party has the opportunity to sue again immediately after the verdict becomes final, if new circumstances have emerged. This may cause long and repetitive processes, which negatively affects a child. The principle of the child’s best interests is stated both in The United Nations Convention on Rights

This paper consists of a literature study and laboratory experiments of magnesium oxide boards, from Swedish suppliers, that is a part of a larger research project. Lately the boards have become known for the way they absorb moisture which has led to damage on adjacent materials. The boards are inorganic and are marketed as moisture proof. The purpose of the larger research project is to identify

For ensuring quality of a product it is important to perform hardware testing on a device. The aim of this thesis was to simplify and improve the process for power consumption hardware testing at a company. The result was one semi-automated and one fully automated solution. Another key component was that the system should have high flexibility, everything from the choice of instruments to the test

Background Arriva DK currently has a decentralized organization where each depot is responsible for the inventory control of their spare parts. This type of organization often presents challenges when it comes to control and management. Arriva DK suffers from high order costs due to lack of coordination between the depots and the suppliers. To address these issues Arriva wants to introduce a centr

Att narkotikabruket är kriminaliserat enligt 1 § 6 p. narkotikastrafflagen innebär att de individer som (miss)brukar narkotika berövas sin frihet genom straff om de upptäcks. Ett sådant frihetsberövande är den mest ingripande åtgärden staten äger att utöva gentemot samhällets medborgare. Makten innebär därför att staten bör förhålla sig restriktiv i sin användning av sanktioner och endast straffbeThe fact that drug use is criminalized under article 1 (6) of the Narcotic Drugs Penal Law means that individuals who use drugs are deprived of their freedom trough punishment if they are discovered. Such deprivation of liberty is the most intrusive measure the state has to exercise towards members of the society. The authorithy therefore means that the state should be restrictive in its use of sa

Att det medföljer ett högt tryck på juristutbildningen är för många ingen nyhet. Vill man sedan ha en plats på en av de större affärsjuridiska byråerna ökar pressen desto mera. Många studenter försöker därmed bättra sin plats att lyckas landa drömjobbet efter utbildningens slut genom att söka extraarbete under utbildningens gång utan att vara medvetna om advokatsamfundets jävsregelverk som har möjThat students in the Swedish law program are under a lot of pressure is not new. If students later want to receive a spot at one of the larger business law firms, the pressure they are experiencing is increased even more. Many students are trying to better their chances of acquiring their dream job after graduation by seeking employment on the side of their studies without realising the bar associ

The aim of this thesis is to explore the relative importance of the eight psychological Active Innovation Resistance (AIR) barriers, from the new typology of AIR barriers developed from Talke and Heidenreich in 2014, on the consumer’s intention to adopt or buy circular fashion products. Moreover, this thesis examines whether the socio-demographic factors of age, employment status, and educational

Cultural differences in emotion recognition have been found numerous times in the literature, especially when emotions are presented in social context (Masuda, 2017). However, we need to find a socioecological difference that explains such differences as current theoretical viewpoints fail to explain why these differences only arise later in life. This study aims to see if friendship habits, how w

Syftet med denna studie var att analysera och utvärdera den svenska straffrättsliga regleringen kring olaga våldsskildring. Fokus var specifikt att undersöka hur material sprids, och vem eller vad skyddsintresset är, för att sedan jämföra detta med syftet med andra lagar om brottslig integritetskränkning, specifikt barnpornografibrott, kränkande fotografering och olaga integritetsintrång. Det finnThe purpose of this study was to analyze and evaluate the Swedish criminal law regulation regarding spreading illegal depictions of violence. A focus was specifically to research how material is spread, and who or what the interest of protection is and to compare this to the interest of other laws concerning criminal invasion on integrity, specifically child pornography crimes, illegal photography

Begreppet särskild måttfullhet har styrt marknadsföring av tobaksprodukter sedan 1975. Idag råder som huvudregel ett förbud mot marknadsföring av tobaksprodukter. Ett av undantagen till huvudregeln är att kommersiella meddelanden inom butiker får förekomma så länge de inte är uppsökande, påträngande eller uppmanande till bruk av tobak. Dessutom måste dessa kommersiella meddelanden, för att vara tiThe concept of particular moderation has governed the marketing of tobacco products since 1975. As a general rule, marketing of tobacco products is forbidden. One of the exceptions to this general rule is that commercial messages within shops may occur as long as they are not reaching out to people, intrusive or inciting the use of tobacco. In addition, these commercial messages must, in order to

Förevarande kandidatuppsats undersöker justitieråds konstitutionella straffansvar för brott begångna i tjänsteutövningen ur en rättshistorisk och nordisk-komparativ belysning. Hur regleras tjänstebrott på högsta juridiska nivå i svensk statsrätt, och är regleringen, bedömd utifrån regeringsformens grundläggande principer, tillfredsställande? För att besvara dessa frågor utreder uppsatsen justitier

The purpose of this study is to understand the implications of CSR implementation in China and social actors’ involvement in this implementation. Previous research indicates that although China has taken the first step towards CSR implementation, it still consists of a challenge. Also, it illustrates that social actors roles in China can be considered differently, and encounter both opportunities

The rapid changes in internet technology, coupled with Web 2.0 have created new and exciting ways of how we interact, socialize, and express ourselves. These new forms of socializations have been highly facilitated by Social Networking Sites (SNSs). These SNSs work as platforms for all types of information and entertainment experiences, creating a distinct culture of consumption of information and

Abstract Author: Patricia Pawlowska and Fatime Juka Title: Substitute treatment – the way out of an addiction or continuation of a long – term addiction? A qualitative study of substitute treatment from a user perspective. Supervisor: Erika Werner Keywords: substitute treatment, subutex, methadone, drug abuse and heroin. Aim: the aim of this study is to investigate how former drug addicts perce

Populärvetenskaplig sammanfattning Fenologi innebär studier av naturligt återkommande händelser som till exempel bladsprickning, knoppbristning och vissningen av blad. Det är viktigt att förstå hur klimatförändringen påverkar tidpunkten då dessa händelser sker eftersom det i sin tur påverkar kol-, närings- och den hydrologiska cykeln. Fältobservationer har varit den mest använda metoden för att saPhenology is the study of the timing of natural events such as leaf-out, bud burst and senescence relative to climate change. It is important to understand how the climate change will affect the timing of these events as it in turn affects the carbon-, nutrient- and the hydrological cycles. Field observations is the most common way to gather phenology data but the result is dependent on the skill