Uppsatsen behandlar begreppet skatteflykt och syftar till att försöka fastställa innebörden av begreppet med hjälp av den generellt utformade klausulen i skatteflyktslagen. EU-rätten studeras även då ett nytt s.k. skatteflyktsdirektiv sedan 1 januari i år gjorts gällande för EU:s medlemsländer. De frågor som uppsatsen svarar på är, förutom hur skatteflykt definieras i nationell respektive EU-rätt,The purpose of this paper is to define the term ”tax evasion” and determine the meaning of the General Anti Avoidance Rules, in both national law and European law. The Swedish generally designed clause against tax avoidance consists of four prerequisites, which all need to be fulfilled for the rule to be applicable. The first prerequisite constitutes that the legal act has implicated a substantial

Detta projektet har gjorts tillsammans med Staffanstorps kommun med syfte att ta fram en svensk och säsongsanpassad salladsbuffé till alla kommunens skolor från förskoleklass till klass 9. I kommunens kostpolicy står det att de strävar efter att ha en hög andel av säsongsanpassade livsmedel och ökad andel lokalt producerade livsmedel. I detta arbete har det tagits fram underlag till en svensk och

Although rural female poverty is vital component of the China’s poverty, it doesn’t receive enough attentions from government and scholar. In order to draw a better interpretation of rural female poverty and gender inequality that allowing more targeted poverty reduction policies and actions, this thesis examines the gender inequality and within-group differences in female poverty from a wide

The purpose of the study is to investigate social workers’ experiences on encounters with male clients who have practiced violence in their partner relationships. The aim was to get a deeper understanding of how social workers handle their feelings and maintain a professional approach towards clients. Qualitative content analysis of semi-structured interviews was performed. Five social workers wit

This master thesis investigates how to perform irrational decimation, the process of reducing the sample rate of a signal, for high throughput systems. The thesis work consists both an algorithmic part and an implementation part. In the algorithmic part, an algorithm that could cope with the requirements is found, and investigated due to different aspects. A group of filters that are investigate

The aim of this study was to examine how addiction identity is created and changed and also to examine the link between alcohol and drug addiction, social norms, and stigma by analyzing four autobiographies. A qualitative research method, with a focus on the narrative aspects of the autobiographies, was used to investigate how the authors described their experiences, and how they create understand

Brown seaweeds are marine macro algae, which are quite unexplored for their potential uses in food products in Europe. Saccharina latissima and Alaria esculenta are fast growing brown seaweeds species in European countries, mainly found in Norway and cold waters of the North Atlantic. These species are known to be rich sources of iodine, protein, polyphenols, carbohydrates and micronutrients like

The aim of the study was to investigate school counselors’ discretion and increase the knowledge of how it can approach and challenges it poses. Four school counselors’ were interviewed. To this study, I used semi-structured interviews. Themes such as large or limited discretion, relationship creation and trust emerged in the analysis. The study was empirically grounded and the results emphasized

Det senaste decenniet tenderar antalet barn som har en oroande skolfrånvaro öka enligt flera Svenska organisationer och myndigheter och bland dessa barn finns en stor andel med NPF-problematik. Syftet med denna studie var att undersöka konsekvenserna för föräldrar med barn som diagnostiserats med autismspektrumtillstånd (AST) som också har eller haft en problematisk skolfrånvaro under det senaste The past decade, the number of children who have had a worrying school absence seems to increase according to several authorities in Sweden. The aim of this study was to explore the consequences for parents with children diagnosed with autism spectrum disorder (ASD) who also have or had to have a problematic school absence this past year. The analyze focused on the consequences regarding social re

The comprising reform of the public sector has led to businesses increasingly been identified and considered as organizations. Organizations are characterized by being bound to the current business environment, can be measured with quantitative and qualitative measures against other organizations and controlled strategies against set targets. Research has since the mid 90's studied the New Pub

Indonesia had a taxation reform that was started from 2001 and ended in 2008. The taxation reform transformed both the tax regulation and tax institution. This study evaluates the impact of the taxation reform in Indonesia in 2008 to the tax compliance level of taxpayer, both corporate and personal taxpayer, in Indonesia and what factors that influence Indonesian tax compliance after the taxation

Inclusive innovation is seen as a means to counteract the issue of growing global inequality. Particularly universities and private businesses are engaged with its promotion. However, the concept of inclusive innovation has deficiencies concerning the operationalisation and measurement. In default of extensive primary data, a set of a hundred and two inclusive innovations has been gathered from tw

Vid läkemedelsutveckling används proteiner vars funktion är beroende på hur det är veckat (dess konformation). Denna veckning påverkas i sin tur av vätebindningar från vatten, som bildar vätskemiljön i kroppen där medicinen ska verka och styrkan av vätebindningar påverkas i sin tur av vattenmolekylernas orientering kring proteinet. För att kunna förutse proteinets funktion i kroppen är det därför A protein’s function is directly related to its structure, which is in a water medium where it is affected by hydrogen bonds and the hydrophobic effect. These interactions are in turn dependent on the water molecules’ orientations around the protein. Therefore, it is vital to have correct orientations for the water molecules. Such information can be obtained by neutron crystallography. However, ev

The main goal of this project was to create a table which could be used in different heights and for different purposes. Height adjust- ments would allow the users to be seated in different ergonomic positions. The affordance of being able to use the table for different purposes is valuable for a compact living situation. Reports regarding our constantly changing living situations and the ben

Many of the right-wing populist forces currently on the rise across the world have anti-feminist and anti-genderist agendas and narratives. This thesis investigates such narratives from an ontological security perspective by conducting a frame analysis. To build the theoretical framework, a gendered approach to ontological security theory that considers changing gender relations a trigger of ontol

Den här uppsatsens syfte har varit att förstå hur studenters smartphone inkorporeras i deras vardag med fokus på fritid och studieliv. Vi har utfört djupintervjuer med fem studenter i åldrarna 21-26 för att förstå vilken roll smartphonen har i deras liv och hur den används. Tidigare forskning visar exempel på hur beroende en person kan bli av sin smartphone för att få ihop sitt vardagsliv. Den vis

In connection with the EU, Poland has often given the impression of being a Eurosceptic member state. At the same time, around 87% of the population declare that they are in favor of the membership. The current Polish government, which gained immense support in the September 2015 national parliamentary election, has been criticized by various EU Commissioners for, inter alia, illegal logging in th

Denna fallstudie studerar och analyserar hur Arla bemöter negativa kommentarer på Instagramkontot Arla Sverige. Vi belyser hur Arla förhåller sig till teorier inom Is-sues Management i sin kommunikation på ett av sina Instagramkonton. Vi använder en netnografisk observation samt intervjumetod som insamlingsmetod. Den netnografiska metoden används för att samla in kommentarer från Instagramkontot AThis case study aims to investigate how Arla responds to negative comments posted to their social media in order to gain knowledge of how they take into consideration Issues Management in their social media communication. Through a netnographic observation and two in-depth interviews with Arlas press- and media manager we gather empirical material. The netnographic observation is used to gather co

This study analyzes the relationship between education, antibiotic consumption and antibiotic resistance in the European ambulatory care. For this purpose, a panel data analysis is conducted on an aggregate level in a sample of 30 countries in the European Economic Area between 2000 and 2014. The main variable of interest is the level of high education, expressed as the proportion of the total pop