Det är ett självklart mål att myndighetsbeslut och domstolsavgöranden i skattefrågor ska vara objektiva. Det är inte möjligt att mäta graden av faktisk objektivitet. Istället hävdas i artikeln att myndigheters och domstolars organisation kan bidra till stärkande av rättssäkerhet när det gäller skattebeslut och skatteprocesser. Skatteområdet har särskilda utmaningar. Det är viktigt ur samhällssynpu

We consider envy-free and budget-balanced rules that are least manipulable with respect to agents counting or with respect to utility gains, and observe that for any profile of quasi-linear preferences, the outcome of any such least manipulable envy-free rule can be obtained via agent-k-linked allocations. Given this observation, we provide an algorithm for identifying agent-k-linked allocations.

Popular Abstract in Swedish Inom moralpsykologisk forskning har man framförallt studerat hur människors förmåga att resonera om rättvisa utvecklas i olika åldrar. För de allra flesta av oss är dock moral någonting mer än bara rättvisa. Varje tillfälle då vi bestämmer oss för vad vi tycker är rätt eller fel kan ses som ett moraliskt ställningstagande, från så enkla saker som att man tvekar att gå mPsychological processes involved in moral cognition were examined in three studies, taking as their starting point the assumption that the cognitive-developmental perspective commonly taken is too narrow and that individual differences and implicit processes need to be taken into consideration. Study I focused on the role of defense mechanisms in moral thinking. A self-report questionnaire was co

Architectural improvements for a multicarrier faster-than-Nyquist (FTN) decoder are presented in this work. A previously designed FTN decoder has been optimized during implementation, especially with respect to memory considerations to reduce area and power. The memory optimized architecture achieves 28.7% savings in overall chip area and provides 43.8% savings in the estimated power compared to t

Popular Abstract in Swedish Fantasygenrens många främmande och fantastiska platser ger inte bara handlingen en exotisk kuliss utan är tätt knutna till hur berättelserna är uppbyggda. I Stefan Ekmans doktorsavhandling Writing Worlds, Reading Landscapes: An Exploration of Settings in Fantasy visas hur miljön i fantasy är lika viktig som persongalleriet och intrigen. Fantasy är en genre som sätter väIn fantasy literature, the setting is as important to the story as are characters and plot; but although many fantasy scholars have pointed this out, there is very little criticism that explores the role of the setting in fantasy. The aim of this study is to use a topofocal (place-focused) perspective to examine four aspects of the fantasy setting, including the way in which settings function in t

YBa2Cu3O7-δ (YBCO) with low RF losses has been successfully deposited onto lithium niobate (LNO) to improve the performance of electrooptic Mach-Zender modulators. Epitaxial, c-axis oriented superconducting YBCO thin films have been grown on X-cut LNO single crystals with a yttria-stabilized zirconia (YSZ) buffer layer by RF magnetron sputtering. This buffer layer is needed to obtain good supercon

A common method for comparing the result of different global circulation models (GCMs) under different emission scenarios is to study global climate response variables, such as mean temperature. An interesting alternative measure of climate sensitivity is to study the biosphere’s response to the different climate scenarios. The Lund-Postdam-Jena (LPJ) global vegetation model and its extension LPJ-

Popular Abstract in Swedish Vid typ 1 diabetes har patienten ingen egen insulinproduktion, utan måste tillföra insulin via injektioner i underhudsfettet. Insulinbehovet är inte konstant, utan varierar beroende på olika faktorer, t.ex. fysisk aktivitet och födointag. Eftersom det är svårt att alltid rätt förutsäga vilken insulinmängd man behöver, varierar blodsockret (blodglukos) mer hos en insulinHypoglycaemia is an acute complication to insulin-treatment in type 1 diabetes mellitus, which affects many physiological parameters, deteriorates the cognitive function, and may lead to death. The aim of this thesis was to study nerve function, cognitive function and cerebral blood flow during and after hypoglycaemia in healthy subjects and to study certain aspects of a fall in blood glucose in p

The current Status of 94 liehen species, of which 83 are extracted from the Swedish Red Data list, has been investigated in Skåne, the southernmost province of Sweden. The results, including over 1000 field records, indicate a retreat connected with environmental problems, especially air pollution. 41 species have disappeared, 16 species are considered endangered, 11 species are considered vulnera