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Sedan 1950-talet har omfattningen av anståndsreglerna i skattelagstiftningen utökats och gjorts mindre och mindre restriktiva. Lagstiftaren har gång på gång uttalat en önskan om att utöka möjligheterna till anstånd för att bättre ta tillvara den enskildes intresse av att inte behöva betala felaktigt påförd skatt och gång på gång har reglerna visat sig tillämpas allt för restriktivt vilket i sin tuSince the 1950s, the scope of the tax regulations regarding postponed payment has been expanded and the regulations made less and less restrictive. The legislature has repeatedly expressed a desire to extend the possibility for the individual to be granted a postponed payment in order better to meet the interest of the tax payer not to have to pay undue taxes. Repeatedly the rules have proved too

Under de senaste åren har tekniska lösningar på finansmarknaden ökat, framförallt med utvecklingen av appar. Den mer klassiska bankverksamheten samverkar nu med nya lösningar som hjälper konsumenterna med sina finansiella tjänster, många från så kallade FinTech-företag. Beträffande betalningstjänster har ett nytt direktiv som kallas PSD2 nyligen genomförts inom EU. Direktivet har, som ett av sina During the last years, technical solutions on the financial market has increased, especially with the developments of apps. The more classic banking is now co-excising with new solutions that help consumers with their financial services, many from so-called FinTech companies. In regard of payment services, a new directive called PSD2 has recently been implemented within the EU. This directive has,

The statistics shows that foreign-born women are the group where the lowest percentage of people are employed and the only group where unemployment increases in Sweden. The purpose of this study was to explore how foreign-born women’s experience of supportive and obstructive factors in connection with gainful employment in Sweden. Their experiences of the community's support and help to create

The inability of the Security Council to consistently apply The Responsibility to Protect has drawn criticism towards the council, accusing it of a western bias. If true, this could prove a serious dent in the UN’s ambition to maintain international peace and security according to the seventh chapter of the UN charter. The aim of this study is to compare and analyze different conflicts in order to

Previous studies have pointed to a need for further research regarding young women with autism and post-traumatic stress disorder (PTSD) or experiences of trauma, especially within psychiatric social work. The aim of this study was to examine how social workers reflect on their experiences and knowledge of trauma among young women with autism. Furthermore, the aim was to deepen the understanding o

The valence band electronic structure of Pr0.5Sr0.5MnO3 has been investigated using resonant photoemission spectroscopies across its paramagnetic metallic (PMM)-ferromagnetic metallic (FMM)-antiferromagnetic insulator (AFMI) transition. Using bulk sensitive soft X-ray photoemission, we have confirmed the presence of a gap in the near Fermi level electronic spectrum in the charge ordering (CO) anti

Popular Abstract in Swedish Kroppens immunförsvar, vars uppgift är att skydda oss mot infektioner, består av ett antal olika celltyper som till stor del finns i blodet. Immunförsvaret kan indelas i två delar; ett medfött försvar som är likadant hos alla individer och ett försvar som byggs upp under individens livstid. Det senare utformas olika beroende på vilka bakterier och virus som individen utThe cells of the innate immune system are essential for the host's first line defence against infection. Among these cells the neutrophil granulocyte has a central role by the production of antibiotic proteins and peptides. These are targeted for storage in secretory lysosomes and other neutrophil granules for subsequent release by regulated secretion in an inflammatory process. However, the granu

This study highlights school nurses' view of schoolchildren's health and their attitude to document it in the school health records. A strategic sample of 12 school nurses was interviewed. The interviews were semistructured and analysed with qualitative content analysis. The findings showed that the school nurses' viewed schoolchildren as physical healthy although they called attention to growing

The consumption of alcohol imposes costs on the society and several cost-of-illness studies have been conducted to estimate these costs. This essay presents the results from five cost-of-illness studies and examines the methodology used. The differences in results are discussed in reference to the differences in the applied methods. The results differ immensely from US$ 91 to US$ 2,433 per capita.

Purpose: The purpose of this paper is to explore the concept of child perspective, from the view of the social worker including its interpretation and its application in Social Welfare. Questions: What's the meaning of a child perspective from the angle of the social worker? How can this perspective be seen in the work of the social worker? How is the course of action of the social worker in h

In Sweden, malignant melanoma is an important issue, because it is the most lethal form of skin cancer and has been one of the fastest increasing cancers during the last decade. The aim of our literature review was to investigate and describe preventative work, in order to identify the most efficient preventative methods for parents with young. Focus was mainly put on research from Australia since

The role of Non-Governmental Organizations (NGOs) in world politics in general, and in the United Nations (UN) in particular, is increasingly gaining the attention by scholars of international law, political science and social anthropology. In this study the NGO-UN relation is investigated within the area of Human Rights. This is done by examining how NGOs are perceived by member states within the

Den 2 juli 2025 infördes en ny paragraf i svensk rätt. Paragrafen införde brottet förolämpning mot tjänsteman som särskilt brott. Denna uppsats ska undersöka den nya paragrafen och dess betydelse för svensk rätt. Vid införandet av paragrafen var den allmänna uppfattningen att en ny lag införts som nu gjorde det olagligt att förolämpa tjänstemän. Mest uppmärksammat blev förolämpningar mot poliserA new section was introduced into Swedish law on July 2, 2025. The section introduced the crime of insulting a civil servant as a special offense. This essay will examine the new section and its significance for Swedish law. When the section was introduced, the general perception was that a new law had been introduced that now made it illegal to insult civil servants. Most of the attention focuse

This study aimed to investigate whether and in what way gender roles are reproduced through the conversation regarding masculine and feminine energies among Swedish TikTok users. Former research shows that youth's lives increasingly revolve around social media. There are online forums where gendered stereotypes are reproduced and alleged messages are being spread about a decreasing privilege f

In the wake of Russia’s escalation of the invasion of Ukraine in early 2022, Swedish politics seemed to suddenly change stance in regards to its participation in the military alliance Nato. Polls on the matter were seemingly flipped on their head. This paper aims to investigate how this came to pass through a constructivist lens about how a country with such deep historical, and cultural roots in

The World Human Rights Cities Forum Paper Series II WHRCF 2021 Human Rights Cities’ Responses to the COVID-19 Pandemic: Localization of Human Rights Based Solutions for the Development of Inclusive Societies Paper Series III WHRCF 2022 Human Rights, Environment and Climate Change: Developing Human Rights Based Solutions for Sustainable, Inclusive and Climate-resilient Cities 2 Published by The Rao

https://rwi.lu.se/wp-content/uploads/2023/12/The-WHRCF-Joint-Paper-Series_20212022.pdf - 2026-07-17

nytt dok 1 Instuderingsfrågor till Lena Halldenius’ Liberalism Obs. svaren lämnas inte in. 1. Vad är en ideologi? 2. Vad utmärker nyliberalismen eller libertarianismen? 3. Vilken är liberalismens människosyn? 4. I vilket förhållande står liberalismen till värderelativismen? 5. Vad är en genuin preferens, enligt Halldenius? 6. Vilken syn på frihet måste varje liberal acceptera? 7. Vad kallas den to

https://www.fil.lu.se/media/utbildning/dokument/kurser/FPRA11/20141/Instuderingsfrgor_Halldenius.pdf - 2026-07-17

The concept of bricolage has primarily been used in exploring how entrepreneurs in the formal sector, in addition to social entrepreneurs, mobilise resources in developing their businesses. Little is known, however, about the bricolage experiences of young informal entrepreneurs in the rapidly changing, technologically driven mobile telephony sector. Drawing on qualitative field research with youn

The satellite-derived normalized difference vegetation index (NDVI), which is used for estimating gross primary production (GPP), often includes contributions from both mosses and vascular plants in boreal ecosystems. For the same NDVI, moss can generate only about one-third of the GPP that vascular plants can because of its much lower photosynthetic capacity. Here, based on eddy covariance measur

Recent political, legal and social shifts in relation to the rights and recognition of lesbian, gay, bisexual, transgender and queer (LGBTQ) people in Vietnam have facilitated increasing openness about the non-heteronormative preferences of young adults. However, established societal and familial norms related to the importance of heteronormative marriage and family values continue to impact signi