Reglerna om rättelse på eget initiativ i skatteförfarandelagen (2011:1244) och skattebrottslagen (1971:69) ger en skattskyldig möjlighet att rätta en oriktig uppgift i en tidigare deklaration. En skattskyldig som lämnar en oriktig uppgift i deklarationen riskerar annars normalt påföljd i form av skattetillägg eller åtal för skattebrott. Rättas den oriktiga uppgiften på eget initiativ undgår den skThe rules of correction on ones own initiative, in the tax procedure law and tax prosecution law, give the taxpayer an opportunity to correct inaccurate information in a previous tax report. A taxpayer that provides inaccurate information in the declaration normally risks sanctions, either by penalty charge or prosecution for tax evasion. Corrections on ones own initiative discharge the taxpayers

The main purpose of this thesis is to discuss the concept of the child’s perspective and in what extent it is met in the Swedish judicial practice, focusing on the time after the custody reform of 2006. The preparatory work concerning the reform holds numerous of guidelines for the definition of the child’s perspective. The foundation of the concept is the respect of the child’s full human dignity

Hållbar utveckling, som i svensk rätt används synonymt med det internationella begreppet CSR, bygger i grunden på fyra områden: mänskliga rättigheter, miljö, arbetsrätt och anti-korruption. Regeringskansliet publicerade år 2013 publikationen ”Hållbart företagande – Plattform för svenskt agerande” i syfte att fastställa hur svensk rätt ser på begreppet hållbar utveckling, vilka värderingar och hur Sustainable development, as in Swedish law is used synonymously with the international term CSR, is essentially based on four areas: human rights, environmental, labour and anti-corruption. The Swedish Government Offices published in year 2013 the publication "Sustainable business - Platform for Swedish action", in order to determine how the Swedish law looks at the concept of sustainabl

With todays increased use of smartphones and other wireless devices, the demands on the wireless networks have increased dramatically. This has prompted the re- search and development of new types of wireless systems using multiple antennas at both the transmitter and the receiver, known as MIMO. Since wireless systems are very susceptible to interference and to changes in the environment, it is i

Sustainable development is a concept that can be interpreted and understood in many different ways. Given that the concept in itself does not provide specific guidance to what is to be achieved, how or when, actors who claim to work with sustainable development needs to know what sustainable development is to them. NGO’s are seen as one group of many actors who are responsible of implementing sust

Syftet med denna uppsats är att undersöka till vilken utsträckning en stat egentligen är bunden till påskrivna traktater och den internationella sedvanerätten. Traktater i grund och botten avtal och det händer att avtal bryts. Frågor som uppsatsen siktar på att svara är vilka möjligheter finns det för en stat att få upprättelse för felaktiga handlingar och vad kan en internationell domstol eller sThe purpose of this essay is to examine to what extent a state really is bound to signed treaties and international customary law. Treaties are in their foundation a contract and it happens that contracts are broken. Questions which the essay aim to answer are which possibilities there are for a state to receive restitution for wrongful acts and what can an international court or arbitration do to

Uppsatsen behandlar svårigheterna för oligopol att beakta varandras beteenden, då detta kan anses utgöra ett samordnat förfarande. Att på ett självständigt och intelligent sätt anpassa sig till andra företags beteenden är något helt tillåtet i konkurrensrätten, och begränsas inte av EU-rättens artikel 101.1 i fördraget om Europeiska unionens funktionssätt. Problematiken uppstår om kommissionen stöThis essay examines the fine line between parallel behaviour of companies active in an oligopolistic market and concerted practices. Enterprises are fully permitted to independently and intelligently adapt their behaviour to the actions of their competitors, since this conduct is not illegal according to article 101.1 in the Treaty on the Functioning of the European Union. However, the Commission

Den här uppsatsen behandlar frågan om det finns en rätt för stater att ta till extraterritoriellt våld mot icke-statliga aktörer, och om så ja, under vilka förutsättningar. Omvärldens intresse för frågan växte sig starkt i och med terroristattackerna mot USA den 11 september 2001. För att försöka besvara frågan tittar jag på FN-stadgan och den internationella sedvanerätten. FN-stadgan innehållerThis essay addresses the issue of states extraterritorial use of force against non-state actors. If concluded that such a right exists, the essay will continue to examine under which conditions. Since 9/11 states have been eager to adress the issue of wether they are allowed to use force against non-state actors, who act from another state’s territory. To be able to answer this question I have loo

Human trafficking is the third largest illegal source of income, after drugs and weapon. The purpose of this study is to investigate why people fall victims for human trafficking and to study wherein the court of justice discusses the victims social background in their court-­‐‑cases. That is to say, the circumstances that is beyond the borders of Sweden. The essay also highlights how aid organiza

Rätten till religions-och samvetsfrihet utgör båda mänskliga rättigheter och stadgas i artikel 9 Europeiska konventionen om skydd för de mänskliga rättigheterna och de grundläggande friheterna (härefter EKMR). Syftet med detta examensarbete är att utifrån ett arbetsrättsligt perspektiv, behandla både nationell och internationell lagstiftning samt de rättsliga frågeställningar som aktualiseras vid The right to freedom of religion and freedom of conscience are both human rights that are stipulated in Article 9 of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). The purpose of this thesis is from a labour law perspective examine both national and international law and the legal issues that can arise in a conflict between midwives and their employers,

Idén om aktiebolaget bygger på att bolaget utgör en fristående juridisk person, som de fysiska personerna bakom bolaget endast i begränsad omfattning kan bli ansvariga för. Enligt handlingsmönstret som lagstiftaren ställt upp vid kritisk kapitalbrist kan dock styrelseledamöter och andra fysiska personer bli personligt ansvariga för bolagets förpliktelser under vissa förutsättningar. Det övergripaThe idea of the limited company is based on the fact that the company constitutes an independent legal entity, whom shareholders and board of directors have a limited liability for. However, if a critical shortage of capital arises, the Swedish Companies Act stipulates that the board of directors and the shareholders can be personally liable for the company’s obligations. The general purpose of t

Under 1900-talets första kvartal arbetade lagstiftaren med att införa nya och revidera gamla lagar på familjerättens område. Många av lagarna hade sett mycket lite förändring sedan deras införande i och med 1734 års lag. År 1915 förändrade man begreppet trolovning och dess innebörd blev mycket mer vidsträckt än vad det tidigare hade varit. Det blev nu ett helt formlöst avtal som ansågs ingånget såDuring the first quarter of the 20th century, the legislator worked to introduce new laws and revise old ones concerning family law, many of which had seen very little change since their introduction in the law of 1734. In 1915, the concept of betrothal changed and its meaning became much more extensive than it used to be. It was now a completely formless agreement that was concluded as soon as th

Sammanfattning Titel: Finns organisationskultur i enmansföretag? - En intervjubaserad studie om hur organisationskultur yttrar sig när den endast består av en individ. Universitet: Lunds Universitet, Campus Helsingborg, Institutionen för Service Management Kurs: KSMK65 Service management: Examensarbete för kandidatexamen, 15,0 hp, VT20 Författare: Anna Lundberg och Anton Mathisson Handledare: Eeri

The increasing production of single-use plastics negatively affects the climate. The resulting plastic ocean debris has fatal consequences to marine life. As a result, the European Parliament has placed a ban on single-use plastics by 2021, making it essential to study sustainable materials for single-use products such as straws. Previous research has investigated how enzymes can be used to cataly

Klimatförändringarna har många konsekvenser som präglar vår vardag och definierar vår framtid. Med detta sagt så syftar detta arbete till att studera dessa konsekvenser och hur jordbruket i Sverige bör anpassa sig efter dessa. Jordbruket blir på många sätt påverkat av klimatförändringarna genom förändrade nederbördsmönster, ökade temperaturer och intensivare angrepp från skadedjur och växtsjukdomaThe global phenomenon of climate change will influence everyone, it is just a question of how much. Agriculture is one of the areas in which climate change will have a great impact. The basis of this paper consists of a literature search and two interviews with experts on climate change and agriculture. The consequences of climate change threaten the national food security of all nations. However,

A majority of the grown up population in Sweden spend a large amount of time working, however we rarely discuss or reflect upon the role of work in our lives. Drawing on qualitative data collected through interviews, this study examines how professional workers ascribe meaning to their work. This is done by using a two-dimensional model of four different pathways to a meaningful work and a theoret

This thesis aimed to work with different techniques of building archaeology, both traditional and digital. The goal was to define the possibilities offered by the “traditional” and the “digital” building archaeology but also to show the limits of these two methods. The main issue of discussing methodological problems in building archaeology was the need to define digital building archaeology, espe

The Yaw Power Backup System (YPBS) is a safety system that needs to be incorporated in the Wind Power Plant (WPP) in order to provide emergency power during a power outage. The YPBS enables the Wind Turbine Generator (WTG) to perform a yawing operation in extreme weather conditions. The yawing operation ensures the rotor is aligned with incoming wind, minimizing the acting forces on the blades and

During the last decades, extreme poverty has been declining globally while income inequality within countries has, in the developing world, been increasing. While the reduction of income inequality and poverty can be seen as crucial targets for development intrinsically, they might also have economic impacts. Existing empirical research and theory suggest that income distribution affects economic

Mussels, like other intertidal organisms, depend on the motion of water throughout their entire life cycle. Hydrodynamic forces are essential for the transportation and settlement of mussel larvae, as well as feeding and growth for adult mussels. In this study physical factors, such as local water velocities and wave characteristics, were measured over an eight-week period in Port Alfred Marina, o