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Skattetillägg och sanktion för skattebrott är två sanktioner som båda riktar sig mot att bestraffa lämnandet av oriktig uppgift. De senaste åren har reglerna sprakat en debatt kring om de var förenliga med dubbelbestraffningsförbudet i EKMR och EU:s rättighetsstadga sedan praxis från Europadomstolen förändrades genom Zolotukhin-målet från 2009. I Sverige behandlade HD frågan i NJA 2010 s. 168 I Both tax surcharge and the sanction for tax crime aim to punish those who leave incorrect tax information. During the last couple of years, these rules have started a debate regarding their compatibility with European Convention on Human Rights and the Charter of Fundamental Rights of the European Union, and specifically the prohibition against dual criminality. The reason behind this is that the

Studiens syfte var att belysa hur erfarna psykodynamiska psykoterapeuter tar sig an döden som tema i psykoterapirummet. Semistrukturerade intervjuer genomfördes med åtta legitimerade psykodynamiska psykoterapeuter. Varje enskild psykoterapeut hade mer än tjugo års erfarenhet av att bedriva psykodynamisk psykoterapi. Intervjumaterialet analyserades med hjälp av tematisk analys vilket kom att resultThe purpose of the study was to shed light on how experienced psychodynamic psychotherapists address the topic of death in the psychotherapy room. Semistructured interviews were conducted with eight licensed psychodynamic psychotherapists. Each therapist had more than twenty years of experience practicing psychodynamic psychotherapy. The interview material was analyzed using thematic analysis, res

During the forthcoming year, 2025, the new Social Services Act is planned to be implemented and come into force. This will constitute a significant change in social work. Organisations and social services face both new opportunities and challenges. The purpose of our study is to investigate the social worker's attitudes and thoughts on these changes. Moreover, how this introduction of the new

This master thesis exploratively investigates the customer value provided by innovative GenAI solutions, such as the studied Lightbringer tool, in the patent application process. The research primarily examines how different customer segments; IP firms, small-scale innovative firms, and large-scale innovative firms perceive the usefulness of GenAI technologies. Through a combination of semistructu

I dagens samhälle är hållbar utveckling av största vikt, och Sverige arbetar aktivt för att uppnå målen i Agenda 2030. Bland annat inom byggbranschen är det nödvändigt att vara sparsam med resurser och minska utsläppen av växthusgaser (Co2). Under senare tid har det byggts ett stort antal bostäder i Sverige men behovet är fortsatt stort (även om branschen just nu är inne i en lågkonjunktur). Vi viDo we build better buildings with today’s requirements? This work concerns a comparative study between a political investment in apartment buildings for families with many children [Barnrikehus] from the 1930s and 1940s and newly produced apartment buildings with a focus on daylight and energy performance. The study employs various methods, including the comparative method, literature search, arc

Introduction: The ability to find human remains as well as locating surfaces that previously have been exposed to human remains, is essential for crime solving and is widely known throughout the whole forensic community to be a complex process. Background: Human bodies will undergo a decomposition process that generates volatile organic compounds (VOCs). The scientific community has been evaluat

This study investigated how acoustical challenges, specifically changes in signal-to-noise ratio (SNR), affect the neural tracking of attended and ignored speech in individuals with hearing impairment. The analysis began with the speech envelope and was progressively extended by incorporating phonetic information as well as outputs from all layers of OpenAI’s Whisper model. The goal was to gain a

Climate change and anthropogenic influences are significantly altering marine ecosystems in the Baltic Sea, posing substantial challenges for fisheries. The Bornholm Basin, located in the central Baltic Sea, is a crucial fishing area for the region and has been experiencing shifts in fish distribution and abundance due to changing oceanographic conditions. These changes affect not only fish migrat

In the 20th century, big innovative steps were made in the cutting tool industry. Two Swedish companies, today Seco Tools AB and Sandvik Coromant, were some of the first companies to use cemented carbide as tool material. In 1969 Sandvik Coromant introduced a layer of titanium carbides on top of a cemented carbide substrate to improve its performance. Coating materials have been continuously devel

We explored impacts of climate change on the geographic distribution of European beech by applying state of the art statistical and process-based models, and assessed possible climate change impacts on both adaptive capacity in the centre of its distribution and adaptive responses of functional traits at the leading and trailing edge of the current distribution. The species area models agree that

Quantum chemical calculations provide detailed theoretical information concerning key aspects of photoinduced electron and excitation transfer processes in supramolecular donor-acceptor systems, which are particularly relevant to fundamental charge separation in emerging molecular approaches for solar energy conversion. Here we use density functional theory (DFT) calculations to explore the excite

The new Red List that was recently presented by the Swedish Species Information Centre (Gärdenfors 2010) includes 746 species of fungi considered to be threatened. Compared to the previous Red List published in 2005, 36 species have been down-listed whereas 150 species have been added, thus the list has increased by 114. The changes are above all due to increased knowledge of taxonomy, ecology and

Popular Abstract in Swedish Denna avhandling handlar om hur företag visar, och kan visa, miljöhänsyn vid upphandling av godstransporttjänster. Transporter är en starkt bidragande, och växande, faktor till många miljöproblem såsom den förstärkta växthuseffekten och hälsofarliga partiklar i luften. Behovet av transporter ökar ständigt till följd av exempelvis lokalisering av produktion till låglöneThe logistical activity of transport is one of the largest contributors to several environmental problems. One efficient and effective way to decrease the environmental impact from transports is to implement changes in the logistically related strategies and activities applied, such as the selection of transport suppliers. Consideration of the environmental aspect when purchasing transport servic

Background Underweight and severe and morbid obesity are associated with highly elevated risks of adverse health outcomes. We estimated trends in mean body-mass index (BMI), which characterises its population distribution, and in the prevalences of a complete set of BMI categories for adults in all countries. Methods We analysed, with use of a consistent protocol, population-based studies that ha

Aims: This study surveyed individuals and caregivers of children who received teplizumab at stage 2 type 1 diabetes (T1D) to garner real-world experiences and their health outlook for the future following treatment with the first approved disease-modifying immune therapy for delaying the onset of Stage 3 T1D. Materials and Methods: This was a cross-sectional, observational, online survey (conducte

Abstract: Serial dependence (SD) refers to the influence of a recent stimulus on a person’s perceptual judgement of a current stimulus. SD has been found to arise for a wide variety of objects and features, including faces. Perceptual and mnemonic processes, along with response and decisional biases, are thought to contribute to SD effects. Here, two experimental studies are reported examining the

The reaction mechanism of propane ammoxidation was studied on an Al-Sb-V-W-oxide catalyst using a TAP-2 reactor system. Analyses of the responses from both high-speed pulse transients with reactants and TPD experiments were performed. Since the ammoxidation process with three reactants proceeds from propane to acrylonitrile over propylene as an intermediate, the experiments comprised oxidation of

The aim of the study was to explore inter-rater reliability and rater experiences of applying the universal instrument Assessment of Learning Process (ALP) with persons with profound intellectual and multiple disabilities. The study used a mixed-methods design. Inter-rater reliability was tested by eight clinical raters who assessed 23 video clips of people learning to use a powered AKKA mobility

Konceptet city branding har växt fram som ett strategiskt verktyg i syfte att uppnå positiva uppfattningar av en stad bland invånarna samt attrahera de som vill bosätta sig på, investera i eller besöka platsen. Evenemang och festivaler har visat sig vara populära strategier ämnade att skapa mervärde i värdstadens samhälls- skikt, som bidrar till det varumärke och den image som önskas. Malmö är enThe concept of city branding has emerged as a strategic tool in order to achieve positive perceptions of a city among residents and to attract those who want to live, invest or visit the location. Events and festivals have proven popular strate- gies in order to create added value in all societal aspects of the host-city, contrib- uting to the brand and image as desired. Malmö is a multidimensiona