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Energiskatt är en svensk punktskatt och regleras i lag om skatt på energi (LSE). Förbrukning av elektrisk kraft och bränslen är som huvudregel belagd med energiskatt. Energiskattesystemet innehåller dock en del lättnadsregler, där normalskattesatsen är differentierad om ett bolags verksamhet kan hänföras till tillverkningsprocessen i industriell verksamhet. Syftet med energiskatten har sedan dess Energy tax is a Swedish excise tax and is regulated by the law on energy taxes (1994:1776). Consumption of electric power and fuel is generally subject to energy tax, but the energy tax system contains some relief rules where the normal tax rate is differentiated, if a company's operations can be attributed to the manufacturing process in industrial operations. Since its introduction, the purp

In July 2018, the new Administrative Procedure Act came into force. Section 12 § of the Administrative Procedure Act introduces a new remedy, designed to expedite the proceedings of a case pending before a national administrative authority, in order to prevent the proceedings from becoming excessively lengthy. The new remedy has, however, been subject to criticism. Even before it came into force,

On the 1st of July 2017 Act (2017:311) Amending the Parental Code came into effect. The Act introduced a new 17th chapter in the Swedish Parental Code regarding the competence for relatives to act as a deputy in certain cases. For a relative to be competent to perform legal acts on behalf of the principal, the law requires that it is clear that an individual no longer is capable of taking care of

In July 2018, the Swedish legislation regarding sexual assault fundamentally changed in terms of which criminal acts are considered to be a violation of the law. Among these changes was the implementation of the new criminal offence of negligent rape, found in the sixth chapter of the Swedish penal code, which opposedly to the previous ruling that only included intentional acts, now criminali

The recent years have been characterized by an increasingly repressive criminal policy, something that has also affected the treatment of young offenders. In July 2023, the Swedish government appointed an inquiry through the Committee Skärpta regler för unga lagöverträdare (dir. 2023:112), which will consider, among other things, a lowering of the age of criminal responsibility and propose how age

Title: New KPIs for Housing Cooperatives - Helpful or Harmful? Seminar date: 2025-06-03 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 Credits Authors: Alice Bergdahl, Emma Bergstrand, Julia Johansson Advisor: Elin Funck Key words: KPIs, Housing Cooperatives, Actors, Usability, Comparability Research question: How are the new KPIs for housing

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

Sexualitet har länge varit föremål för kontroll, kategorisering och reglering. I vårt nutida västerländska samhälle har vi lagar som reglerar vilka sexuella handlingar som är acceptabla och vilka som inte är det, och vissa typer av sexualitet är även sjukdomsklassade. De senaste åren har viss form av sex diskuterats intensivt i svenska nyhetsmedier; nämligen pornografi. Diskussionen berör frågor oThe aim of the study is to examine discourse on pornography in Swedish news media. The methodological point of departure is Critical Discourse Analysis, as presented by Fairclough. The empirical material consists of 69 articles, editorials and chronicles publicized in Swedish news media between July 2013 and March 2017. The primary theoretical point of departure of the study is Fairclough’s critic

Title: Inbound Marketing – A strategy for success? A qualitative study based on high involvement products from the perspective of consumers and Mercedes-Benz Seminar date: 2018-06-01 Course: FEKH29 Business Administration: Bachelor Degree Project in Marketing Undergraduate Level Author: Alice Beckman, Clara Michélsen, Julia Torstensson Advisor: Clara Gustafsson Key words: Inbound Marketing, The b

In Sweden, approximately one in ten children has at some point been exposed to witnessing violence between their parents. Domestic violence and children´s witnessing of such can thus be said to constitute a social problem. On July 1, 2021, a new penalty provision of violation of a child´s integrity was introduced into Chapter 4. Section 3. Of the Swedish Criminal Code. The crime means that it is n

Den svenska mervärdesskattelagen, ML, stadgar att mervärdesskatt ska beta-las vid omsättning av vara. Ett exempel på när sådan omsättning föreligger är enligt 2 kap. 1 § 1 p. då en vara överlåts mot ersättning. Mot bakgrund av att mervärdesskatterätten i hög utsträckning är unionsrättsligt harmoniserad ska ML tolkas i ljuset av mervärdesskattedirektivet. I direktivet används inte be-greppet omsättThe Swedish Value Added Tax Act provides that VAT must be paid whenever there is a turnover of goods. An example of such turnover is, according to Chapter 2, Section 1(1), when goods are transferred against payment. How-ever, given that VAT law is largely harmonized under EU law, the Swedish Value Added Tax Act must be interpreted in the light of the VAT Directive. The concept of turnover is not u

Tillämpningen av Genèvekonventionen i flyktingmottagande länder har kritiserats av internationell doktrin inom mänskliga rättigheter för att utgå från en manlig norm och ignorera de kränkningar som kvinnor utsätts för då de utspelar sig i den privata sfären. Kvinnors förföljelse har inte samma orsaker och tar inte alltid samma form som mäns, varför de kan ha svårare att få gehör för sina skyddsbehThe determination of refugee status within the scope of the 1951 Geneva Convention on Refugee Status is traditionally carried out within a framework of male experiences. The claims of female asylum-seekers are often based on gender-related persecution and thus will not fit the profile of a convention refugee. As the gendered bias of the historical interpretation of the Geneva Convention is increas

En utökning av EU:s medlemsstaters nationella koncernbeskattningssystem till att även inkludera gränsöverskridande aktiviteter har under en lång tid varit uppe för debatt inom den Europeiska Unionen. Den Europeiska Kommissionen har presenterat kommunikationer och utkast till direktiv som syftar till att harmonisera de nationella reglerna på området, framförallt i förhållande till utjämning av förlThe extension of Member States domestic group taxation schemes to also involve cross-border activities has for long been debated within the European Union. The European Commission has put forward various communications and draft directives in order to harmonize the national laws in that area, in particular in relation to relief of losses occurred at a subsidiary resident in a state other than its

In July 2024, the Swedish government submitted the report ”An Appropriate Protection of Society – Some Reforms to Criminal Law and Penal Enforcement Legislation" (Ett ändamålsenligt samhällsskydd – Vissa reformer av straff- och straffverkställighetslagstiftningen, SOU 2024:48). The aim of the government inquiry was to strengthen public safety, increase protection for the victim of crime, and

CSS CONFERENCE 2019 Programme (copy of programme as presented on website csspublications.org) May 18 1:00 PM13:00 Panel Robert William Rix, Cian Duffy & Rikard Schönström • Saturday, May 18, 2019 • 1:00 PM 2:00 PM 13:00 14:00 • H104 (Hörsalen) • Google Calendar ICS The Construction of the North (In Britain and France) View Event → May 18 12:15 PM12:15 Lunch 〜 Lunch 〜 • Saturday, May 18, 2019 • 12:

https://www.css.lu.se/fileadmin/user_upload/project/css/CSS_Conference/2019/CSS_CONFERENCE_2019_-_sparat_schema.pdf - 2025-09-29

Aim: To evaluate whether history of pregnancy complications [pre-eclampsia, gestational hypertension, preterm delivery, or small for gestational age (SGA)] improves risk prediction for cardiovascular disease (CVD).Methods and results: This population-based, prospective cohort study linked data from the HUNT Study, Medical Birth Registry of Norway, validated hospital records, and Norwegian Cause of

Ichthyoses are a clinically and genetically heterogeneous group of genodermatoses associated with abnormal scaling of the skin over the whole body. Mutations in nine genes are known to cause non-syndromic forms of autosomal-recessive congenital ichthyosis (ARCI). However, not all genetic causes for ARCI have been discovered to date. Using whole-exome sequencing (WES) and multigene panel screening,

Value-based health care aims to bring together patients and health systems to maximize the ratio of quality over cost. To enable assessment of healthcare value in stroke management, an international standard set of patient-centered stroke outcome measures was defined for use in a variety of healthcare settings.

Importance: National Institute on Aging-Alzheimer's Association (NIA-AA) workgroups have proposed biological research criteria intended to identify individuals with preclinical Alzheimer disease (AD). Objective: To assess the clinical value of these biological criteria to identify older individuals without cognitive impairment who are at near-term risk of developing symptomatic AD. Design, Setting