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Att yrka avdrag för resor till och från arbetet är det vanligaste avdraget som yrkas av flest antal deklaranter. Bestämmelserna om avdrag för arbetsresor regleras i 12 kap. 26–27 §§ IL och har genom undersökningen konstaterats vara klara och tydliga. Trots detta är det vanligt att avdrag beviljas på felaktiga grunder antingen på grund av okunskap eller fusk. Även om bestämmelserna är klara och tydTo claim a deduction for costs of travelling from home to work is the most common deduction in Sweden. The rules regarding trips from home to work are stated in 12 kap. 26–27 §§ inkomstskattelagen (1999:1229) (IL) and the study indicates that these rules are clear and consist. Despite of this, a lot of deductions are approved on incorrect grounds due cheat and ignorance. Even though the rules are

Selektiva distributionssystem är marknadsföringsmetod som ofta används vid distribution av exklusiva och tekniskt avancerade varor. Denna typ av distribution innebär att produkter som säljs inom systemet endast distribueras av återförsäljare som är auktoriserade. För att bli auktoriserad krävs att återförsäljaren lever upp till de i distributionssystemet uppställda kraven, vilka kan vara långtgåenSelective distribution systems are a kind of marketing method used when distributing exclusive and technical advanced products. In this kind of distribution system products within the system is only distributed by retailers that are authorized. To become authorized the retailer has to fulfil the criteria’s that the provider has set out for inclusion in the distribution system. Selective distribu

I enlighet med svensk bevisrätt är principen om den fria bevisprövningen starkt dominerande vid prövning i domstol. Principen innebär att det åligger parterna i ett mål att inför domstolen åberopa all den bevisning som finns att tillgå. Det åligger sedan domstolen att fritt, och utan större begränsningar, pröva och värdera den bevisning som parterna lagt fram. I motsats till den fria svenska model

De svenska grundlagarna besitter en särskild status i rättskällehierarkin. Grundlagarna ställer sig över lagar och reglerar de svenska grundläggande värderingarna. För att särskilja grundlagarna från lagar har en specifik beslutsordning för grundlagsändringar instiftats. Den svenska beslutsordningen för stiftandet och ändringar av grundlagarna kräver två riksdagsbeslut med ett mellanliggande val.

Med en Business Intelligence (BI)-marknad som blir allt större och mer svåröverskådlig blir det viktigare att företagen som ska köpa in BI-verktyg vet vad de behöver. Men vilka faktorer spelar egentligen in när företag ska välja den här typen av system? För att kunna besvara denna fråga har vi genomfört en undersökning där fem stora tillverkande företag intervjuats via telefon. Intervjuerna genomfAs the Business Intelligence (BI) market is growing, and thus becoming harder to grasp, there is an increasing need for companies to know what they require when purchasing a system within this field. The question becomes, what factors are important when companies choose this type of system? In order to answer this, a study was conducted in which five large manufacturing companies were interviewed.

The objective of the present study is to outline, generate, and evaluate a series of tests, which pertains to establish if there is a relationship between speech intelligibility and presence of dead regions. An extensive speech test was constructed using low-pass and band-pass filtered City University of New York- sentences (CUNY's) and vowelconsonat- vowel-utterances (VCV's). Furthermore,

Detta examensarbete är skrivet inom ramen för Green Hub Landskrona (GHL), som är ett samarbete mellan tre kommunala företag i Landskrona och flera institutioner inom Lunds Universitet - LTH. Syftet med samarbetet är att driva omställningen av stadsdelen Karlslund till en hållbar stadsdel genom innovativa lösningar för energi, avfall och boende. Detta examensarbete utförs som ett första steg i denThis Master´s thesis is a part of the project Green Hub Landskrona (GHL), a collaboration between three municipally owned companies in Landskrona and a number of institutions within the faculty of engineering at Lund University. The aim of GHL is to transform the neighbourhood Karlslund, northern Landskrona, to a sustainable district, through innovative solutions for energy, waste management and h

Issue of Study: The case company, Metius, has difficulties in meeting its customers’ demands for delivery reliability due to issues in the final assembly process. A leading management control system linked to the company’s final assembly could allow the production management to act proactively and avoid more dissatisfied customers due to poor delivery reliability. Relevant literature gives little

Many systems within the IT infrastructure have a Command Line Interface (CLI) for configuration changes. Some of these systems may expose a Configuration Management interface over a web service but this web service usually only exposes a fraction of the configuration possibilities in a CLI. Thus it would be of great help to investigate how a framework for automated CLI discovery can be developed,

Sammanfattning Grundläggande mänskliga rättigheter är ett växande rättsområde, vilket illustreras av den ökande andelen mål med grund i mänskliga rättigheter vid Europeiska domstolar. Denna utveckling, i kombination med att rättighetskatalogen utvidgas och att de befintliga rättigheterna får en mer extensiv tolkning innebär oundvikligen att även mål där två mänskliga rättigheter ställs emot varandSummary Fundamental rights are an expanding area of law, which is demonstrated by the increasing number of cases in European courts drawing upon fundamental rights provisions. This development in combination with the expanding rights catalogue and a more extensive interpretation given to existing rights inevitably also leads to an increase in conflicts between fundamental rights. This issue has ho

The aim of this study was to investigate the third-phase process, exploring participant’s perceptions and experiences as part of the research. The third-phase process is a labor market policy for those who’ve been unemployed for four hundred and fifty (450) days or more. The selection process was based on five participants between the ages of thirty- two (32) and fifty- three (53) years old, two m

This qualitative case study utilizes constructivist theory to better understand the success of the Somaliland peace process, which took place in the early 1990’s. The thesis argues that underlying forces, such as social change, social norms, values, beliefs and traditions have been vital in strengthening and legitimizing the peace process. Somaliland has been chosen as the case due to its impressi

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors’ situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter’s five forces model was made; These were United Kingdom, France and Denmark. The need for research was influenced by the fact, that 70% of the movies watched in Europe are of Ameri

Climate change is an important topic for a lot of people and the usage of art to draw attention towards the issue is not a novel idea. Each art piece has had a different approach to, not only increase awareness but to also portray climate change. The expressions vary depending on who made the art piece, the context of its creation and similar parameters. Globally, this has been done since at least

Hybrid solutions that combine multiple renewable energy sources, such as solar power and hydro power, are gaining popularity as a means of meeting the growing energy demands while minimising environmental impacts, but also as an opportunity of connecting solar power plants to the grid in areas where this might not be possible unless large investments are made. This master thesis aims to evaluate t

An adaptive memory system has to support both the encoding of individual episodes as well as generalization and inference across several episodes. The latter of these two goals is achieved by memory integration in which a memory representation is updated to accommodate new information. However, the circumstances leading to either separate encoding or generalization are still unknown. Building on l

As technology progresses, it seems to become increasingly inevitable for everyday objects in our homes to incorporate advanced features, to increase functionality, convenience, and energy management. This master’s thesis presents the continuation of a Bluetooth lighting system, aiming to develop a comprehensive website solution for handling the provisioning and configuration of Bluetooth Mesh devi

A novel calculation model for estimating the frequency of accidents involving transport of dangerous goods on road links is proposed. It has been developed through a design process using background knowledge gathered through study and analysis of literature and through interviews with people having expertise within the field. The purpose of the model is to be used for risk analysis in societal pla