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The thesis idea originated from that the authors experienced that they would have liked to have more opportunities to apply their educational and personal skills before attending the business world. The authors found a way to accomplish this by the application of a multidiscipline case simulation. The purpose of this master’s thesis is to test an idea and the application of the same. Another purpo
Skattetilläggsbestämmelserna och skatteflyktslagen utgör var för sig till viss del kontroversiella metoder för att skydda den svenska skattebasen. Skatteflyktslagen infördes till att börja med som medel för att åstadkomma en jämlik och korrekt beskattning i fall då de skattskyldige på ett lagenligt vis kringgått skattebestämmelser. Som tiden gått har skatteflyktslagen fått ett utvidgat tillämpningThe regulations on tax surcharge and the Tax Evasion Act are both considered to be controversial ways of protecting the Swedish tax base. The Tax Evasion Act was passed in order to achieve an equal and correct taxation even though the taxpayer in a legal way has evaded tax. Over the years the scoop of application of the Tax Evasion Act has increased and with the ruling in the case RÅ 2010 ref. 51
Taking in to consideration the countless human rights violations and impunity in Africa, there is not a shred of doubt about the dire need for effective human rights protection mechanisms at continental level. This concern has mainly increased due to the Africa Commission’s poor track record of enforcement of human rights norms in the region. Hence, it is in the effort to cure the ills suffered by
Title: Finding optimal logistical hubs for Swedish export - A study of selecting global locations Authors: Cecilia Eskilsson and Fredrik Hansson Tutors: Andreas Norrman, Professor, Department of Industrial Management and Logistics, Faculty of Engineering, Lund University, Oskar Henkow, Lecturer, Department of Business Law, School of Economics and Management, Lund University Henrik Danielsson, He
Encouraging innovation is becoming more important for countries in order to sustain economic growth, performance and competitiveness in a world of fierce marketplace competition. However, previous studies and research reveal that there is a worldwide decline in innovation within organizations. This paper seeks to discover what’s behind this, and what’s hindering knowledge intensive firms from bein
The choice of society – who is to vote? Opportunities to participation in the general elections for people with intellectual disabilities related to the Swedish national objective of an accessible society for all citizens The aim of this study is twofold; first to examine how Swedish government authorities and other relevant actors in the society regard the accessibility of general elections for
Sammanfattning Den 1 juli 2013 trädde den nya statsstödslagen i kraft. Den statliga utredning som dessförinnan tillsattes fick bland annat i uppdrag att analysera om det behövdes särskilda bestämmelser för att tredje part inför svensk domstol ska kunna yrka återkrav eller skadestånd under åberopande av genomförandeförbudet i artikel 108.3 FEUF och att lämna förslag på den författningsreglering soSummary On 1 July 2013 the new state aid act entered into force. The preceding Inquiry had been instructed to consider whether special provisions were needed to enable third parties to bring actions before the Swedish courts with reference to the standstill obligation in Article 108.3 TFEU, and to leave suggestions for any legislation that might be needed in that respect. The Inquiry deemed such
This report investigates how the fire protection is regulated and implemented and also how follow-up of fire protection can be done. The purpose of follow-up is to measure the state of a chosen property, in this case fire protection. In order to find methods for follow-up of fire protection an identification of methods was done. This identification consisted of a literature review and an internati
Attractiveness has become a widely used concept in planning and public policy the last 15 years in Sweden. However, there is no broad definition of attractiveness and thus it is subject to interpretation. To understand how and why it can be interpreted differently this thesis will investigate how two different municipalities with comparable physical factors but otherwise different socio-economical
PURPOSE: To study newly diagnosed glaucoma patients given mono- or multi-therapy regarding differences in initial intraocular pressure (IOP) reduction, target IOP levels reached and influence of untreated baseline IOP on IOP reduction.METHODS: Patients newly diagnosed with manifest primary open-angle glaucoma and included in the Glaucoma Intensive Treatment Study (GITS) were randomized to immediat
Sleep apnea is increasing in prevalence, and is an important cause of cardiometabolic diseases and mortality worldwide. Its only established modifiable risk factor is obesity; however, up to half of all sleep apnea cases may occur in non-obese persons, and hence there is a pressing need to identify other modifiable risk factors to facilitate more effective prevention. We sought to examine, for the
OBJECTIVE: To evaluate differences in clinical appearance and survival rates in patients operated on for adenocarcinoma in the distal esophagus with and without Barrett epithelium.DESIGN: Prospective clinical study.SETTING: University hospital, Sweden.PATIENTS: Fifty-four patients with adenocarcinoma in the distal esophagus with (n = 17) or without (n = 37) Barrett epithelium.INTERVENTION: Esophag
Objectives: The Early Manifest Glaucoma Trial (EMGT) will evaluate the effectiveness of reducing intraocular pressure (lOP) in early, previously untreated open-angle glaucoma. Its secondary aims are to explore factors related to glaucoma progression and to study the natural history of the disease. This article describes the EMGT design and presents baseline data. Design: Randomized, clinical trial
Nitrous oxide (N2O) is the most important stratospheric ozone-depleting agent based on current emissions and the third largest contributor to increased net radiative forcing. Increases in atmospheric N2O have been attributed primarily to enhanced soil N2O emissions. Critically, contributions from soils in the Northern High Latitudes (NHL, >50°N) remain poorly quantified despite their exposure to r
Context: Patients with advanced cancer commonly suffer from both distressing symptoms and cognitive impairment, but the effect of cognitive impairment on the reliability and validity of symptom self-report is unknown. Objectives: To evaluate the reliability and validity of symptom self-report in cancer outpatients with and without mild to moderate cognitive impairment. Methods: This was an analysi
Background and objective: New proposals to improve the regulation of hypnosis in anaesthesia based on the development of advanced control structures emerge continuously. However, a fair study to analyse the real benefits of these structures compared to simpler clinically validated PID-based solutions has not been presented so far. The main objective of this work is to analyse the performance limit
This introductory chapter provides an overview of seaweed biorefinery opportunities, providing basis for multiple value chains, contributing to nutrition and health of a growing global population, to local job generation and development, to ecosystem services, and not the least to climate change mitigation and adaptation. A unique and rich diversity of the seaweed components provides the basis for
Objectives Patients ≥65 years old represent 30%-50% of all ambulance assignments (AAs), and the knowledge of which care level they are disposed to is limited and diverging. The aim of this study was therefore to describe and compare characteristics of patients' aged ≥65 years dispositions during AA, including determining changes over time and factors associated with non-conveyance to hospitals. De
