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

This study will provide an investigation of the prevalence of psychiatric symptoms in children and the efficiency of child psychiatric treatments at an open children’s and adolescent’s psychiatric clinic in Sweden. Quantative analysis of 1190 semi structured, normed interviews were conducted which make this sample including every intake patient at the clinic during a given time. 206 follow-up inte

Visual discourses on ‘African women’ in the fundraising campaigns of non-governmental organizations (NGOs) hold the potential for stereotype creation. Previous research has shown that Africans are often portrayed with deficiencies (e.g. lack of water, education and productivity). By using Stuarts Hall´s theory of encoding and decoding, which highlights the active role of the audience in interpreti

The study investigates how the consumption of bulk commodities has transformed from mundane to remarkable and reveals how people, events, meanings and ideas from the past have affected this change in consumers’ attitude. The paper discusses how mundane products have become a center of consumer interest and provides theoretical explanation of the phenomenon. The research focuses on bottled water as

This thesis analyses the effects of democracy and democratisation on human development levels and growth. Theoretically, the idea of development as freedom is incorporated into the classical debate of democracy’s impact on development. Empirically, this is tested in a number of cross-sectional and pooled panel multiple linear regression models, covering the period 1980-2010. Democracy is measured

This study aims to determine the significance of different sources of financial flexibility that enables firms to respond to negative shocks or investment opportunities in form of unexpected periods of insufficient resources. The empirical study is based on a model that proxy for firms’ investment and dividend policies to further examine how possible cash shortfalls is resolved. The sample covers

China’s cities are currently facing immense challenges due to the vast rural-urban migration that has been triggered by the country’s market-transition. The country’s rapid, top-down implemented, urban (re)developments have answered the call to a certain extent. However, the startling pace and scale of the projects has caused concerns internationally about the sustainability of its urban planning

Tanzania is an illustrating case of how gender inequalities hinder the social, economic and political development of the country. Women’s subordinated position is an alarming factor which takes intricate forms grounded in traditional African culture and patriarchy. The struggle of existing laws does hence not reach out to the majority of women, leaving them unaware of their rights. Further, a numb

The purpose of this essay is to investigate what implications a naturalized account of metaethics could have for our understanding of ethics and to advance a type of ethical naturalism that is non-reductionist. During the course of the study several different approaches to metaethics are investigated and critically evaluated, before a positive account of ethical naturalism is delivered. It is argu

The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. The thesis

Vi lever i ett postmodernt samhälle där miljöproblem är ett stort fenomen som präglar vår kultur. I denna uppsats har vi studerat hur marknadsföring drar nytta av människors oro för miljön, genom grön marknadsföring. Vi har använt Ben & Jerry’s som fallstudie och gjort en semiotisk och retorisk analys av deras hemsida. En semiotisk analys synliggör tecken, symboler och associationer typiska fö

Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. Those methods are described, defined how they are used and wh

Malmö har den senaste tiden fått stor uppmärksamhet i medierna på grund av de åtta dödsskjutningarna som skett mellan den 11 maj 2011 och 31 januari 2012. Enligt polisen tyder mycket på att de flesta morden är kopplade till någon slags organiserad brottslighet. Detta har lett till att den organiserade brottsligheten i Malmö hamnat på medieagendan och att Malmö i flera sammanhang benämnts som Sveri

Property rights systems and their relationship to the informal spaces are a contested and highly relevant part of contemporary development discourse. This study explores the reproduction of the concept of the informal in urban space. The central problematic of this study then departs by asking in what ways does the debate on property rights and the informal economy emerge as a representation of sp

This study is designed to analyze the sociolinguistic situation in China with regard to the extent to which the English language has become audible and visible within modern, and present-day, Chinese society. This critical examination is from a sociolinguistic and culturally analytical standpoint, and employs theories and concepts from the field of sociolinguistics to assess the phenomenon of the

This paper examines the relation between violent conflicts and democratization in Georgia. Since independence in 1991, Georgia has grown towards increased democratization but within the political transition, many obstacles, in form of violent conflicts and war have threatened the country. In the Democratization and War theory, Mansfield & Snyder argues that increased democracy increases the ri

Uppsatsen är utformad för att undersöka hur datorvarumärken fungerar som identitetsskapare hos studenter. Uppsatstiteln är: Identitetskapande genom datorvarumärken – kvalitativa djupintervjuer med ekonomi – och ingenjörsstudenter vid Lunds Universitet. Vi som uppsatsskrivare heter Dan Ishaq och Jens Boström och är verksamma på institutionen för kommunikation och medier vid Lunds universitet. För