Digitaliseringen erbjuder nya möjligheter för de kriminella, bland annat att resurseffektivt begå skattebrott med små belopp systematisk och på så vis undanhålla stora summor. Men vid lagföringen begränsas rättssystemet av lagstiftningens utformning och de ekonomiska resurserna. Detta skapar ett nytt problem, klyftan mellan resursen som krävs för att begå respektive lagföra brott blir ännu större.The process from crime to sentencing in case of tax fraud when the withheld sum is less than two price base amounts is a lengthy one. Firstly, the crime must be identified, and only one in ten income tax returns is reviewed by the Swedish Tax Agency. The crime must then be investigated, and the person who provided the incorrect information rarely cooperates during the investigation. The Swedish ta

Isoprene is a reactive hydrocarbon emitted to the atmosphere in large quantities by terrestrial vegetation. Annual total isoprene emissions exceed 300 Tg a−1, but emission rates vary widely among plant species and are sensitive to meteorological and environmental conditions including temperature, sunlight, and soil moisture. Due to its high reactivity, isoprene has a large impact on air quality an

The Paris Agreement of the United Nations Framework Convention on Climate Change is a binding international treaty signed by 196 nations to limit their greenhouse gas emissions through ever-reducing Nationally Determined Contributions and a system of 5-yearly Global Stocktakes in an Enhanced Transparency Framework. To support this process, the European Commission initiated the design and developme

IMPORTANCE: Life expectancy is a composite health measure reflecting acute and life-course exposures. Identifying conditions behind disparities in life expectancy can guide policy, planning, and financing to battle the most urgent health problems.OBJECTIVE: To examine the contribution of 33 causes of death to life expectancy disparities, highlighting 2 sets of priority conditions-8 infectious and

Vacuum spray drying (VSD) is a promising low-temperature drying technique for processing heat-sensitive materials such as probiotic carriers. This study systematically evaluated the influence of chamber pressure, inlet temperature, solid concentration, and sucrose-to-maltodextrin formulation ratios on powder characteristics using a YC-2000 vacuum spray dryer. Results showed that lower chamber pres

Why don't we learn about nutrition and cooking at school? Primary research and interviews conducted at a high school in Lund reveal that parents are the ones cooking (or ordering takeaways) at home, and that students have no understanding of how food is prepared in their school. At university, students are most commonly seen eating frozen meals and pasta for lunch. Yet Swedish students receive

In times of heightened dissensus over the liberal democratic order, normative theories of the EU need to adapt to be able to capture how the promotion and enforcement of values go hand in hand with their contestation. Research on global LGBT politics has shown that the promotion and enforcement of LGBT equality make possible and shape the anti-LGBT dissent it seeks to combat. Understood as a parad

This book examines how caseworkers are governed in today’s street-level bureaucracies. It redefines our understanding of public sector governance by highlighting the subtle, informal, and everyday forms of organizational governance that shape caseworkers’ subjectivities beyond formal policies and professional identities. Based on four distinct types of normative governance – ‘governance by discour

Greenwashing is on the rise as a strategy for maintaining business-as-usual through false ecological claims. This paper articulates an approach to the study of greenwashing guided by the philosophy of critical realism. In its first move, it identifies greenwashing as depending on the possibility of socially conflating the relation between transitive and intransitive objects of knowledge. The paper

Svensk Kolinlagring och Lunds universitet (LUCSUS) samlade 19 personer för en workshop på Torsåker gård i syfte att diskutera styrmedel och strategier för att öka kolinlagringen i jordbruksmark, och hur dessa verktyg skulle kunna utformas för att stödja en omställning till ett socialt och ekologiskt hållbart matsystem. Deltagarna representerade olika delar och nivåer av matsystemet och bidrog med