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Advokaters plikt i skatterättslig konflikt? - En studie om advokaters rapporteringsplikt av skatterättsliga arrangemang och regleringens förhållande till upprätthållandet av tystnadsplikten

Med två motstående skyldigheter som utgångspunkt syftar uppsatsen till att utreda hur införlivandet av rapporteringsskyldigheten av skatterättsliga arrangemang i DAC6 och dess begränsning avseende advokater förhåller sig till yrkesgruppens tystnadsplikt. Därutöver diskuteras hur nämnda påverkas av avgörande C-694/20 Orde van Vlaamse Balies m.fl. som utökat den EU-rättsliga LPP genom att fastställaBased on two conflicting obligations, the essay investigates how implementing the reporting obligation for tax arrangements (DAC6) and its limitation concerning lawyers relates to the duty of confidentiality. Additionally, the paper discusses how these aspects are influenced by the judgment of the Grand Chamber, C-694/20 Orde van Vlaamse Balies, which extended the EU legal professional privilege (

Going beyond archetypes: a story about inspiration, limits, and communication

Archetypes, as universal patterns or prototypes, are deeply ingrained in the collective consciousness and shape our expectations about the appearance, function, and meaning of objects. However, as products and their contexts change, it becomes necessary to find ways to break away from existing archetypal images. This thesis explores the development of archetypes, the boundaries of object categori

Beredskapsansvar - en tolkningsfråga

This thesis investigates how Swedish municipalities perceive and interpret their responsibilities within crisis management, specifically regarding the provision of food to schools and care facilities. In the context of Sweden's civil defense there is considerable uncertainty about the division of responsibilities between governing actors. By analyzing how they perceive and try to fulfill their

"Likvärdigt, det vet i tusan om det går" : åtta svensklärares tankar om bedömning och betygsättning

Denna uppsats syftar till att undersöka hur svensklärare går till väga vid en bedömning av en elevtext, resultatet av den bedömningen, och hur de arbetar med bedömning löpande under ett läsår för att säkra en likvärdig och rättssäker betygsättning. För att ta reda på detta ombads åtta aktiva svensklärare bedöma en elevtext i kursen Svenska 1. Lärarna blev intervjuade efter avslutad bedömning, där The aim of this study was to examine how Swedish teachers assess an individual student paper, the result of that assessment, and how they work with assessment in general during the school year in order to secure equivalent and reliable grading. To accomplish the aim for the study, eight Swedish teachers in upper secondary school were asked to grade a student paper written for the course Svenska 1.

Det sociala arbetets konstruktion i mindfulnessforskning : En perspektivanalys

Mindfulness is an increasingly popular social work intervention. The aim of this study was to examine how the social problems addressed by mindfulness are framed and how the nature and goals of social work are constructed in the latest mindfulness research from 2017 onwards. 25 peer-reviewed articles were examined with the help of Håkan Jönson’s perspective analysis, which asks questions about the

Sharp Edge Cutting through Paperboard

The aim of this thesis is to investigate the micro mechanical damage and the failure of paperboard during sharp edge cutting. Tetra Pak is at the very forefront of the food packaging industry and in order to keep this market position, continuous improvements are of great importance. Increased understanding of paperboard behaviour is a driving factor for these improvements, since it enables more ac

Counterparty Credit Exposures for Interest Rate Derivatives using Stochastic Grid Bundling Method and Change of Measure

The notional amounts outstanding of over-the-counter (OTC) derivatives had grown exponentially for almost two decades and its rapid growth were mainly due the increase in OTC interest rate derivatives. As of december 2014, the total notional amounts outstanding in the global OTC market was 630 trillions USD and the OTC interest rate derivatives represents about 80% of the market. Trading with OTC

Utilization of -1 frameshifting to construct an expression reporter for capsid proteins

Virus capsids shows promise within a wide variety of applications. However, the current lack of understanding about their self-assembly limits their usefulness. A study of the amino acids relevant for their assembly would be of great use by giving insight to the mechanic behind it. Since the number of proteins involved in each capsid is so big, there is a need for a reporter system enabling easy a

Personligt varumärke - Elitidrottarens resa in i näringslivet

Titel: Personligt varumärke - Elitidrottarens resa in i näringslivet Seminariedatum: 2018-06-01 Kurs: FEKH29 - Examensarbete kandidatnivå i marknadsföring, 15 hp Handledare: Jens Hultman Författare: Ida Ahnberg Algerbo, Izabelle Borg Nilsson, Fanny Götesson, Zecira Musovic Nyckelord: Varumärke, Personligt varumärke, Strategisk branding Syfte: Uppsatsens syfte är att genom kvalitativ forskning ge lTitle: Personal Branding - the Shift from Sports to Business Seminar date: 2018-06-01 Course: FEKH29 - Business Administration: Bachelor Degree Project In Marketing Undergraduate Level, 15 Credits Advisor: Jens Hultman Authors: Ida Ahnberg Algerbo, Izabelle Borg Nilsson, Fanny Götesson, Zecira Musovic Keywords: Branding, Personal branding, Strategic branding Purpose: The purpose of this thesis is

Leda lagom stressad - En kvalitativ studie om enhetschefers kontrollspann

The aim of this study was to explore first line managers experiences with their span of control and how this affected their working environment. The method used for this study was qualitative interviews with five first line managers within service housing. Hans Selyes definition of stress was used to analyze the empirical data and Peter Währborgs more developed and modern definition helped making

Konsten att uppmärksamma mänskliga rättigheter - En kvalitativ intervjustudie om vilken roll konstnärliga uttryck spelar i uppmärksammandet av mänskliga rättigheter hos fyra icke-statliga organisationer

Syftet med den här uppsatsen är att undersöka vilken roll konstnärliga uttryck spelar i uppmärksammandet av mänskliga rättigheter hos fyra icke-statliga organisationer, vilka är Lunds Fontänhus, Rädda Barnen Lund, Amnesty International Sverige och Human Rights Watch Sverige. Det här syftet undersöks med hjälp av fyra semistrukturerade intervjuer med fem intervjupersoner som arbetar hos eller samarThe aim of this thesis is to examine the role that artistic expressions play in drawing attention to human rights at four non-governmental organizations, which are Lunds Fontänhus, Rädda Barnen Lund, Amnesty International Sweden and Human Rights Watch Sweden. This purpose is examined by using four semistructured interviews with five interviewees who work at or collaborate with the non-governmental

Breaking Bars, Building Hope: Redefining Rehabilitation with Open Prisons in India

India's open prisons offer an innovative method of confinement by giving some prisoners more freedom and chances for rehabilitation. However, little is known about how individuals who are directly involved, such as detainees, their families, and prison staff, see these jails. This thesis aims to investigate their viewpoints and experiences, with a particular emphasis on stigma, incarceration,

Refugee Protection in the framework of the Common European Asylum System

The foundation of International Refugee Law was laid down in the early 1950s by the creation of the UNHCR and the Geneva Convention of July 28 1951Relating to the Status of Refugees (hereinafter the Geneva Convention) and its 1967 Protocol Relating to the Status of Refugees. Refugees and asylum seekers are not only protected through the relatively limited refugee law but also through general human

Women’s Economic Empowerment : A Case Study in Bangladesh Garment Industry

The aim of this study was to examine how a foreign direct business investment by a Japanese garment company in Bangladesh can affect women’s economic empowerment. The study also aimed to bring understanding on factors that need to be fulfilled in order to obtain economic empowerment and how it affect women’s life situation. This paper is based on a case study with sixteen interviewed women worki

Beredskap i en föränderlig värld: En studie av svenska beredskapsbroschyrer genom åren (1943-2024)

The Swedish state's work regarding civil defense and preparedness has always been an outstanding quality of the Scandinavian nation. During the cold war, civil preparedness was a concept that thoroughly defined Swedish society, while the peace brought on by the fall of the Soviet Union put these policies on hold. Recent events however have led to a renewed focus on civil preparedness within Sw

Let's Get (Hyper)Physical: Defining a New Phenomenon

Purpose: To define hyperphysical retail, and present theoretical aspects which should be considered when a company wants to create their own hyperphysical installation. Methodology: A qualitative dual case study with secondary data utilizing an abductive method to develop the interpretation of the phenomenon by consistently working between the cases and the selected theories. Findings: This paper