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Under hösten presenterades en utredning, SOU 2013:62, för att komma åt de problem som Sverige har gällande förbudet mot dubbelbestraffning enligt 4 artikeln, sjunde tilläggsprotokollet Europakonventionen och artikel 50 i EU:s stadga. Detta för att EU-domstolen och Europadomstolen tidigare meddelat att Sveriges system angående skattetillägg och skattebrott inte varit förenligt med dessa bestämmelseIn the fall of 2013 a report was presented, SOU 2013:62, in order to address the problems by the Swedish legislation on the prohibition of the principle ne bis in idem under article 4, Protocol seven ECHR and Article 50 of the EU Charter. The Court and the European Court earlier announced that the Swedish system regarding tax surcharges and criminal sanctions for tax offences, not been consistent

Konsekvenserna av att missbedöma framtida försäljning kan för en restaurang vara förödande. Optimistiska prognoser kan leda till överbemanning och matsvinn. Å andra sidan kan pessimistiska prognoser leda till att personal måste ringas in i sista stund vilket skapar en dålig arbetsmiljö för de anställda. I en undersökning från Hotell- och Restaurangfacket angav 59 % att de har problem att planera sWithin the restaurant industry it is common practice to plan staffing and purchases of perishable goods based on intuition. Inaccurate predictions of demand and sales lead to poor working environments and food waste, both being significant challenges for the industry. While digitalization and innovation has enabled accurate data driven sales forecasting methods, many players in the restaurant indu

Det här examensarbetet handlar om att undersöka hur framkomligheten ser ut i korsningen Karlsrovägen-Västrevångleden i Halmstad kommun. Det är en trevägskorsning utan någon signalreglering och, cykel- och gångtrafiken är separerad från biltrafiken. Innan fokus läggs på själva korsningen presenteras kunskap om hur man går tillväga för att undersöka framkomlighet och trafiksäkerhet samt innebördenThis thesis is about investigating what the passability looks like at the crossing Karlsrovägen-Västrevångleden in Halmstad municipality. It is a three-way intersection without any signal control and, bicycle and pedestrian traffic is separated from car traffic. Before focusing on the crossing itself, information is presented on how to proceed to investigate passability and traffic safety, as wel

Syftet med denna uppsats är att utreda rättsläget för hur man fastställer faderskap, moderskap och föräldraskap och därefter diskutera om regleringen i föräldrabalken har spelat ut sin roll i dagens samhälle och om den är i behov av förändring. Uppsatsen tar utgångspunkt i principen om barnets bästa. Enligt gällande rätt fastställs föräldraskapet olika beroende på samlevnads-form, kön och sexuelThe purpose of this thesis is to examine the current legal position on how to determine paternity, maternity and parentage, and thereafter discuss whether the regulation in the Parental Code is still adequate in today’s society, or if it is in need of alteration. This thesis has its basis in the principle of the child’s best interest. According to applicable law parentage is determined different

As an international actor it is preferable to make an effort to understand how your performance affects the long-term sustainability, both in local and global terms. Sustainability includes subjects such as integration between economical, social and environmental spheres. It can be achieved by reorganizing living conditions, reappraising economic sectors and work practices, develop technologies in

This Master’s thesis was done in collaboration with ABB Force Measurement and the task was to develop a product design concept of an electronic unit, used as a controller in ABB Force Measurement’s product systems. As part of the result a guide to be used when working with industrial design questions was also made. ABB Force Measurement develops measurement products mostly used by the rolling mil

The thesis examines the new media landscape were politics and social media play central parts. In Sweden Piratpartiet, or the Pirate Party has grown in popularity and much of the success is earned thanks to the party’s political strategy in social media. Since the phenomena of social media is new and therefore not examined in academic studies, the essay’s purpose is to map out how social media is

The last century has been a turbulent period in Cambodia, yet in the recent decades it has emerged from conflicts and humanitarian crises and become one of the world’s fastest-growing economies. This transformation was enabled in large part by foreign aid (ODA) and foreign direct investment (FDI). This thesis analyses the mechanisms by which ODA and FDI influenced the economy individually and in c

C40 Cities Climate Leadership Group is a transnational municipal network with members from all parts of the world. Based on goals provided by the Paris Agreement, the network gathers scientific solutions to climate mitigation and adaptation and provide a space for its members to share knowledge and best practices. The purpose of this study is to examine the presence of two democratic principles, r

In the years 1943, 1944 and 1946, the Icelandic author Halldór Laxness published the three parts of his novel Íslandsklukkan (called Iceland’s Bell in Philip Roughton’s recent, excellent translation). This is a historical novel, taking place around the turn of the seventeenth century. The way Icelandic history is depicted in the novel, and the way this was discussed in the reviews in Icelandic pap

Introduction: Assessing left ventricular (LV) systolic function in a rapid and reliable way can be challenging in the critically ill patient. The purpose of this study was to evaluate the feasibility and reliability of, as well as the association between, commonly used LV systolic parameters, by using serial transthoracic echocardiography (TTE). Methods: Fifty patients with shock and mechanical ve

If you thought a book about thesis writing would make for wearisome reading, think again! In seven entertaining and enlightening chapters, Mikael Sundström sheds light on the trials and tribulations of academic writing, offering guidance on how to become a doyen of academic disaster – and, more importantly, how to avoid that fate.Prepare to consider your academic writing in a whole new way. Guidin

Neoliberalisation process was imposed worldwide and it made many grassroots responses emerge, which many can be conceptualised as part of the Social and Solidarity Economy (SSE). Within this field, worker co-operatives appear as an option to mainly safeguard employment and earn a living. Several cases have been documented about worker co-operatives as a way to develop impoverished areas or vulnera

In this paper we study the convex envelopes of a new class of functions. Using this approach, we are able to unify two important classes of regularizers from unbiased non-convex formulations and weighted nuclear norm penalties. This opens up for possibilities of combining the best of both worlds, and to leverage each method’s contribution to cases where simply enforcing one of the regularizers are

The gap-mending concept has been developed within the network of PowerUs (www.powerus.eu). It entails a constant reflection upon what causes and mends gaps between social workers and service users in social work practice, education and research. Within the PowerUs network gap-mending practices have been developed where more reciprocal relationships are aimed for, in joint development projects. ThThe gap-mending concept has been developed within the network of PowerUs(www.powerus.eu). It entails a constant reflection upon what causes and mends gaps between social workers and service users in social work practice, education and research. Within the PowerUs network gap-mending practices have been developed where more reciprocal relationships are aimed for, in joint development projects.The p

Popular Abstract in Danish Ved CERN (Conseil Européen pour la Recherche Nucléaire) accelerer man protoner og bly-ioner op til næsten lysets hastighed, for derefter at kollidere dem med hinanden. Målet med dette er at forstå, hvordan de mindste ting i universet er bygget op, og hvordan de interagerer. Alle tidligere eksperimentelle data er kombineret til en enkelt teori, kendt som StandardModellen This thesis consider the improvement of the simulation tools used to describe high energy particle collisions. These simulation programs are normally referred to as event generators. The emphasis is on two specific parts of the event generation: the introduction of radiation of weak bosons associated with the collision and a new model for colour reconnection. Each collision contains significant

Background: Severe diminished foot somatosensation, for example, caused by neuropathies and advanced aging, contributes to balance deficits and increased fall risk. However, little is known about somatosensory impairment and functional and subjective balance problems in relatively healthy elderly. Method: Vibration perception thresholds (VPTs) were assessed with a biothesiometer and tactile pressu