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The transformational mode of sustainability science is concerned with generating actionable knowledge and practical solutions to complex sustainability challenges in order to facilitate a transition towards sustainability by strategizing transformational pathways. However, some scholars in the field believe that sustainability science lacks such capacity, since so far greater focus has been put on
The Swedish electricity market was divided into four bidding areas on 2011.11.01. The division gave implications to the trade of electricity in the spot market as well as the financial market. Four bidding areas create smaller markets and coupled with an unbalance of production and consumption in the areas, the liquidity on contracts for area price risk management has decreased drastically. This e
I samband med den nya samtyckeslagstiftningen uppstod diskussioner kring åklagarens bevisbörda. Syftet med uppsatsen är att klargöra om bevisbördan påverkats av den nya lagstiftningen. Straffbestämmelsen om våldtäkt i sin nya lydelse innebär att gränsen mellan en straffri och straffbar gärning går vid om deltagandet i den sexuella handlingen är frivilligt. Ett frivilligt deltagande ska ha kommit tIn connection with the new Swedish consent legislation, discussions arose around the prosecutor's burden of proof. The purpose of this paper is to clarify whether the burden of proof is affected by the new legislation. The punishment clause on rape in its new wording means that the boundary between a non-punishable and a criminal act goes on if participation in the sexual act is voluntary. Vol
Huvudsyftet med uppsatsen är att titta närmare på hur underinstanserna tillämpar 7 § i lagen (2014: 307) om påföljder för penningtvättsbrott. 7 § ger uttryck för kriminaliseringen av näringspenningtvätt. Den som i näringsverksamhet, eller i ett led i en verksamhet som bedrivs vanemässigt eller i annars i större omfattning, medverkar till en åtgärd som skäligen kan antas vara för att dölja pengar sThe main purpose of this essay is to take a closer look at how the lower Swedish courts apply article 7 of the Act (2014:307) on penalties for money laundering offences. In accordance with article 7, a person who through a business activity that is conducted habitually, or in a greater extent, participates in a measure that can reasonably be assumed to be conducted for the purpose of concealing mo
I mervärdesskatterätten har det uppmärksammats problem i form av förekomsten av bedrägerier. Inom EU uppskattades ett bortfall från momsintäkter med 140 miljarder Euro år 2018, varav bedrägerier var en bidragande orsak. Uppsatsen behandlar mervärdesskattebedrägerier och kommer fram till att dessa kan göras på mer eller mindre sofistikerade sätt. Det största fokuset ligger på karusellhandel, vilkaIn the system of value added tax the issue of tax fraud and evasion has been observed. Within the European Union it was estimated that the difference between VAT revenue and the VAT total tax liability was 140 billion Euro in the year 2018, of which tax fraud and evasion was a contributing factor. This essay examines VAT fraud and concludes that these fraudulent behaviours can be executed in more
Under senare år har en allt skarpare målkonflikt seglat upp mellan egendomsskyddet och miljöskyddet i svensk rätt. Egendomsskyddet har genom bland annat grundlagsstadgandet i 2 kap 15 § regeringsformen en framskjuten position. Även den svenska miljölagstiftningen, med dess möjligheter till skydd av värdefulla skogsmiljöer, är formellt sett kraftfull i sina styrmedel. Samtidigt tyder mycket på att During the last couple of years, the conflict of aims between statutory protection of property on the one hand, and of the environment on the other, has become more and more tense within Swedish law and public debate. The regulatory protection of property has been strengthened since at least the late 20th century and holds a solid, prominent position in the Swedish constitution. The Swedish envir
Smittspridningen av viruset COVID-19 i början av år 2020 innebar att stater blev tvungna till att vidta restriktioner som lett till stängning av många skolor och bibliotek. Trots nedstängning, har skolor i Sverige kunnat fortsätta undervisningar digitalt. Det finns dock upphovsrättsliga utmaningar med digitala undervisningar, med anledning av upphovsmannens ensamrätt. Syftet med uppsatsen är att uThe outbreak of COVID-19 in the beginning of 2020 has led to states imposing restrictions that cause many schools and libraries to close. Despite the lockdown, it has been possible for schools in Sweden to continue their lectures digitally. However, there are copyright issues to address in the transition to digital teaching because of the right holder's exclusive rights to his or her works. Th
Under 2013 presenterade OECD i samarbete med G20 15 åtgärdspunkter mot skattebaserodering och vinstförflyttning genom internationella bolagsstrukturer. Arbetet hos OECD fick namnet BEPS. Rekommendation 6 och rekommendation 7 i åtgärd 2 rör hybrida missmatchningar och dubbla avdrag. I ljuset av BEPS presenterades rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler mot skatDuring 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. In the light of BEPS, the European Union presented Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly
Gender diversity has gained a lot of attention in the corporate governance literature, reaching conflicting results whether board gender diversity has an impact on financial performance. As a consequence, we set out to investigate how board gender diversity affects financial performance through innovation using a mediation technique. We constructed three hypotheses grounded in the resource depende
På senare år har den regionala utvecklingen i Skåne präglats av infrastruktursatsningar. I synnerhet kan infrastruktursatsningarna ses på kollektivtrafiken, vilken är tänkt att bidra till den hållbara utvecklingen i regionen. Utöver detta satsar den svenska staten även på att skapa möjligheter för att etablera höghastighetståg mellan Stockholm och Göteborg respektive Malmö. Dessa satsningar har skThe regional development in the county of Skåne in southern Sweden has been characterized by infrastructure investments over the last few years. In particular, the investments have been directed to the public transport system, which is intended to be a part of the sustainable development in the region. In addition, the Swedish state is investing in the development of high-speed trains between Stoc
With a worldwide increase in climate-related disasters and the global temperature on the rise, the effects of climate change are already being felt. Among those most at risk are the poor in developing countries, often living in informal settlements or „slums‟. In order to reduce associated risks and strengthen people‟s own coping capacities, there is an urgent need for knowledge about the factors
Våldtäkt är ett ord som väcker många känslor och associationer hos människor i dagens samhälle. Alla har på något sätt kommit i kontakt med det, även om han eller hon inte själv varit drabbad eller känner någon som har. Med jämna mellanrum är våldtäkt och sexuella övergrepp i stort ett stort och hett ämne i media. Tyvärr speglar inte alltid deras bild av hur det ser ut, den som finns i verkligheteRape is a word that arouses many feelings and associations of people in today's society. All have somehow come into contact with it, even if he or she has not personally been affected or knows someone who has. Periodically, the rape and sexual abuse in general is a great and hot topic in the media. I do not always reflect their view of how it looks in the real world. It's easy to think and
Organizations have over the latest decades seen a growing need for new multi-dimensional measures for evaluating their business performance, since traditional accounting models for long have proven not to be applicable to the modern business environment. Together with the need for timely information this has caused extensive requirements on the ERP-systems which often do not meet the needed requir
Purpose: The aim of this study is to investigate if portfolios whose composition is based on fundamental values (FVs) outperform a market value (MV)-weighted benchmark portfolio in terms of mean-variance efficiency on the Swedish stock market. We also seek to answer if an investment strategy, which focuses on the difference in composition between these two weighting methods, can further enhance th
Today the energy question and the ambitions to reduce energy usage are in focus in both the media and at government level. In Sweden today, newly built houses use little energy for heating. This makes the energy for home appliances more influencial in total. Household owners have a great influence on how the energy within the household is used. In order to minimize electrical consumption, the hous
I och med de utmaningar som mänskligheten idag står inför, med stora klimatförändringar, ökad urbanisering och en global ekonomi kan städer komma att spela en central roll i hållbarhetsarbetet. Det är av vikt att beslutsfattare i städer kan förstå, hantera och styra på ett sätt att städerna utvecklas till hållbara samhällen med hållbara processer. Frågan är hur väl beslutsfattarnas sätt att hanterWith the challenges facing humanity today, with rapid climate changes, an increased urbanization and a global economy, cities can play a central role in sustainable development. It is important that decision-makers in the cities can understand, manage and govern in a way that cities develop into sustainable communities with sustainable processes. The question is how well the decision-makers' w
I och med de utmaningar som mänskligheten idag står inför, med stora klimatförändringar, ökad urbanisering och en global ekonomi kan städer komma att spela en central roll i hållbarhetsarbetet. Det är av vikt att beslutsfattare i städer kan förstå, hantera och styra på ett sätt att städerna utvecklas till hållbara samhällen med hållbara processer. Frågan är hur väl beslutsfattarnas sätt att hanterWith the challenges facing humanity today, with rapid climate changes, an increased urbanization and a global economy, cities can play a central role in sustainable development. It is important that decision-makers in the cities can understand, manage and govern in a way that cities develop into sustainable communities with sustainable processes. The question is how well the decision-makers' w
Introduction: Clothing area factor (fcl) is an indicator of the increase in surface area relative to the nude body for calculation of heat loss from the clothed body to the environment. The aim was to calculate and compare the fcl values from two equations by the photographic method.Method: Thirty-five modern western indoor clothing sets (19 male and 16 female) were tested on a thermal manikin Tor
The cavitation phenomenon has today become a keystone for different areas of science and technology including various industrial processes and medicine. Recently increasing interest and much attention have been paid to study this phenomenon. The last two decades have witnessed the development of numerous devices for different important applications of considerable practical interest, and the rang
Problem IKEA want to avoid building a DC with insufficient capacity, and with imbalances in the material flow, therefore they want to run simulations of the system to see if the material flow is of satisfaction. The focus of this report is aimed towards capacity simulations of the Silo, the automated high storage area. Purpose Run different scenarios of the Silo with different conditions in o
