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I den internationella kontexten är arbetet med att ta fram åtgärder mot penningtvätt och finansiering av terrorism högt prioriterat. År 2015 antogs EU:s fjärde penningtvättsdirektiv på grundval av artikel 114 FEUF. Direktivet har som mål att skydda unionens finansiella system genom att förebygga, upptäcka och utreda penningtvätt och finansiering av terrorism genom användandet av ett riskbaserat föThe international efforts to develop anti-money laundering and terrorist financing measures are highly prioritized. By 2015, the Fourth European Anti Money Laundering Directive was adopted on the basis of Article 114 TFEU. The objective of the Directive is to protect the Union's financial system by preventing, detecting and investigating money laundering and terrorist financing through the use

Ett regelverk i förändring. De särskilt inrättade reglerna för beskattning av delägare i fåmansföretag för kapitalvinst eller utdelning är unika på många sätt. De första tjugofem åren ändrades reglerna tjugotre gånger, nästan en gång per år. Främst beroende på bakomliggande svängningar i politiken. I fåmansföretagen finns det som huvudregel inget reellt tvåpartsförhållande då delägaren styr bolageThe specially made rules for taxation of partners in close companies regarding dividend are unique in many ways. During the first twenty-five years these rules changed twenty-three times, almost once a year. This occurrence was mainly due to underlining political balance between purposes. In these close companies there’s often no real two-party relationship as the partner oversees the company. Thi

Detta examensarbete behandlar frågan kring vilken påverkan som idrottsarenor har på fastighetsvärden. Studien grundas i de stora arenaprojekt som har genomförts i Sverige under de senaste åren. Bara i Stockholmsområdet har två stora idrottsarenor byggts och en stor idrottsarena rivits. Projekt som dessa är väldigt kapitalkrävande varpå det är viktigt för de inblandade i projekten att ta reda på vaThis master thesis addresses the issue of the impact of sports arenas on real estate values. The study is based on the major stadium projects that have been implemented in Sweden in recent years. Only in the Stockholm area have two major sports stadiums been built and one major sports stadium have been demolished. Projects like these are very kapital-intensive, so it is important for those involve

The present thesis explores perceptions about if and how are the EU norms adopted, adapted, resisted or rejected in the case of Kosovo. Moreover, a comparison between two parts within Kosovo will be conducted: a northern part with Serbian majority and the "rest of Kosovo" with Albanian majority. The objective is to investigate the effect of the EU normative power in different parts of a

The aim of this essay is to explain which conditions may lay behind the emergence of the political consumer, focusing on globalization, individualism and the increase of consumerism as a result of the rise of global political issues such as climate change. Thereafter, the portrayal of this transition will be investigated in Swedish media by comparing debate articles considering environmental and c

Uppsatsen behandlar den rättsliga innebörden av sparkar mot huvudet, för att ge en juridiskt relevant helhetsbild. Grundproblematiken som undersöks är huruvida domstolarna kan döma för mordförsök i större utsträckning än vad som sker idag, istället för misshandelsbrott. Problematiken undersöks ur två aspekter av konformitetsprincipen, enligt vilken bara den som kunnat rätta sig efter lagen bör strThis paper covers the legal aspects of kicking to the head, in order to provide a relevant juridical overall picture. The main issue being examined is whether or not the court can convict someone for attempted murder to a greater extent than is the case today, instead of assault. The problem is examined in two aspects of the Swedish principle of conformity, according to which only a person who cou

Beer is produced by fermenting hopped wort with yeast. The raw materials are water, grain, hop and yeast. One source of taste and aroma in beer is hop, which is typically added during boiling. One reaction during boiling is that α-acid from hop is converted to iso-α-acid, which makes the beer bitterer. Iso-α-acid is responsible for bitterness in beer, but it might also be reacted to other bitter m

The Swedish transport administration (Trafikverket) uses turnkey contracts as a tool in their work with the assignment from the Swedish government to increase innovation and productivity in the construction sector which railway is included in. Qualitative interviews of the three different actors: clients (Trafikverket), constructors and consults have been made for the study. This is to get a pictu

The Kyoto Protocol was adopted in 1997 as a way to combat greenhouse gas emissions and climate change. The Kyoto Protocol contains three flexible mechanisms that will help the parties achieve their emission targets cost effectively. One of the flexible mechanisms – the Clean Development Mechanism (CDM) – is further investigated and evaluated in this essay. Through the CDM the developed countries p

Syfte: Studien syftar till att undersöka vilka kvantitativa och kvalitativa faktorer som påverkar utdelningsnivån bland fastighetsbolag listade på Stockholmsbörsens Large- och Mid Cap-listor. Metod: Uppsatsen utförs utifrån en deduktiv ansats och bygger dels på en kvantitativ studie där multipel regressionsanalys används som huvudverktyg, dels på en innehållsanalys där företagens årsredovisningaPurpose: This study aims to investigate the quantitative and qualitative factors affecting the level of dividends among real estate companies listed on the Stockholm Stock Exchange Large and Mid Cap lists. Methodology: The thesis has a deductive approach based on a quantitative study in which multiple regression analysis were used as the main tool and on a content analysis in which the companies&

I ett entreprenadavtal regleras det normalt huruvida det är beställaren eller entreprenören som ska bära ansvaret för att en entreprenad försenats. En situation som mer sällan regleras är vem av parterna som ska bära risken om det föreligger konkurrerande förseningsorsaker. Avsikten med förevarande framställning är därför att analysera hur en domstol skulle bedöma en entreprenörs krav på tidsförläNormally, the contract governing a construction project regulates whether the contractor or the employer shall bear the risk of a delay. Nevertheless, the parties rarely include in their contract provisions how liability for concurrent delays should be dealt with. Therefore, the purpose of this thesis is to examine how the Swedish courts would treat claims from a contractor for an extension of tim

Uppsatsen behandlar barns rättsliga ställning i familjerättsliga mål, LVU-mål och asylmål. Arbetet syftar till att undersöka de likheter och skillnader som föreligger mellan dessa typer av processer. Det förekommer att barn kan vara inblandade hos flera myndigheter och domstolar samtidigt. Det kan handla om en vårdnadstvist mellan vårdnadshavarna i tingsrätten, samtidigt som det finns en begäran oThe essay deals with legal status of children in family law cases, LVU cases, and asylum cases. This work aims to investigate the similarities and differences that exist between these types of processes. It happens that a child may be involved with several governments and courts at the same time. This may involve a custody dispute between the legal guardians, in the district court, while there is

Uppsatsens syfte är att undersöka hur och varför lagstiftningen kring påföljden livstidsstraff vid mord har förändrats under de senaste 15 åren, 1999-2014, i Sverige samt de bakomliggande tankegångarna. Uppsatsen presenteras ur ett rättshistoriskt perspektiv. För att kunna ge en bättre bakgrund har en kort historisk bakgrund presenterats som sedan övergår i uppsatsens avhandling gällande de senaThe purpose of this essay is to investigate how and why the legislation concerning the sentence of life imprisonment for murder has changed in Sweden over the past 15 years, 1999-2014, and the thought process behind the changes. The investigation will be presented from a legal historical perspective. In order to explain the development a short historical background has presented the thoughts behi

The aim of the thesis is to examine whether changes in the capital controls affect the premium of the cross-listed stock of Össur hf., it is listed on the Icelandic and Copenhagen stock exchange. The price difference is examined with two currency rates, the official rate as given by the Central bank of Iceland and the offshore rate. The Icelandic market is bounded within capital controls, while th

Brevmall Programmen för audio log i - och logopedutb i ldn ingarna AUDA17 Introduktionskurs 4,5 hp LOGA16 Introduktionskurs 4,5 hp Kursansvar v 35-37: Kajsa Johansson För information om kursmål, litteratur och examination se respektive kursplan Följande lokaler kommer att användas under introduktionskursen Avdelningen för logopedi, foniatri och audiologi (ALFA) Kioskgatan 11/Lasarettsgatan 19: För

https://www.student.med.lu.se/sites/student.med.lu.se/files/schema_auda17_loga16_introduktionskurs_2017_4.pdf - 2026-05-06

This paper explores how the conditions of zero-budget filmmaking in Sweden have changed in the context of new digital media and participatory culture, by using the Malmö-based filmmaker Henrik Möller as a case study. Möller is known for his dark, absurd and humorous zero-budget cartoons and live action short films, which he has been uploading on YouTube since 2006. Some of the short films have sur

Context: The chemical evolution of Cu in the Galactic bulge have been studied in a few studies using red giant branch stars, but the ages of individual red giant stars are difficult to determine. In addition, the bulge has been a challenging region of the Milky Way galaxy to obtain high-resolution spectra of stars, except when observing through certain few small fields into the bulge that are know

Recent studies focusing on the analysis of emissions embodied in trade have shown that high-income countries are increasingly becoming net importers of emissions. This is commonly explained by the economies’ changing trade specialization in heavy and light industrial goods. The purpose of this thesis is to investigate and compare the trade specialization patterns of twelve Anglophone and Nordic co

Introduction: In recent years, the e-commerce industry has developed at extremely high speed all over the world and becomes the sunrise industry. Besides, there is a megatrend that customers are pursuing better experience along the whole shopping journey. Statistics show that good reverse logistics service is an efficient way to improve customers satisfaction level. Among the reverse logistics, th

A section of the Swedish library act stipulates that libraries are to pay specific attention to people with disability. Exhaustion syndrome is a mental disability that in recent years has started to grow rapidly in numbers. This master thesis is mainly aiming to study whether public libraries are welcoming and functional places for people with exhaustion syndrome but it also has a wider scope stud