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För att generalklausulen i den svenska lagstiftningen mot skatteflykt ska kunna tillämpas krävs det att skatteförmånen som uppstår strider mot lagstiftningens syfte. Vad detta innebär är inte fullständigt klarlagt av vare sig lagstiftaren eller av Högsta förvaltningsdomstolen. Lagens syftar till att domstolen ska göra en analog tolkning och dess rättssäkerhet har därför varit omdiskuterad. Syftet For the general clause in the Swedish legislation against tax evasion to be applicable, it is required that the tax advantage that arises is contrary to the purpose of the legislation. What this means is not fully clarified by the legislature or the Supreme Administrative Court. The law aims for the court to make an analogous interpretation and its legal certainty has therefore been debated. The p

Predicting the stock market has been a longstanding topic of interest in financial research. It is regarded as a highly challenging but important task given the vital role the financial markets play in shaping the global economies. In this thesis, the goal is to predict the movement of the S&P 500 Index using machine learning methods. To this end, we apply two machine learning algorithms, rand

A molybdenum complex containing a chloroquinoline derivative has been synthesized; however, due to time restraints, neither X-ray diffraction nor testing of the drug has been accomplished. The identification of the complex relies solely on NMR results, which have also shown partial impurities. Therefore, for future improvements, it is suggested that flash chromatography is run after every step to

In the last 10 years, sustainability has been in focus and cities are being designed to prioritize sustainable alternatives. Today, narrowing the carriageway is used as an alternative to make way for sustainable alternatives in the existing street space. The purpose of this study is to investigate the consequences narrowing the lane can have on the lifespan of the road structure and what damage it

When in need to tell stories we often find ourselves using not only our words but also accompanying gestures, as well as pictures. However, what if we were to use only gestures to narrate? Would the stories we tell be clear enough to understand? The thesis investigates the potentials and limitations of pantomime, which consists mostly of gesture, for storytelling. Concretely, through a unique two-

Syreupptagningsförmåga är en bra indikator av kardiopulmonär hälsa, men be- höver speciell utrustning och är tidskrävande att mäta. Det finns sätt att upp- skatta syreupptagningsförmåga baserat på andra faktorer så som puls och accele- ration. Målet med denna masteruppsats var att undersöka om modeller som upp- skattar syreupptag baserat på accelerationsdata insamlad från sensorer i smartp- hones,Oxygen uptake is a great indicator of cardiopulmonary health but requires spe- cialized equipment and is time consuming to measure. There are ways to estimate oxygen uptake based on other factors such as heart rate and acceleration. The aim of this master thesis was to investigate whether models estimating oxygen uptake based on acceleration data collected from the sensors in smartphones, and step

As technology progresses, it seems to become increasingly inevitable for everyday objects in our homes to incorporate advanced features, to increase functionality, convenience, and energy management. This master’s thesis presents the continuation of a Bluetooth lighting system, aiming to develop a comprehensive website solution for handling the provisioning and configuration of Bluetooth Mesh devi

I den här undersökningen genomförs en analys av vetenskaplig litteratur i syfte att finna ett svar på en fråga nämligen om hur kommunikation påverkar motivation för lärande. Under undersökningens gång analyseras vetenskaplig experimentell forskning där människans motivationssfär betraktas utifrån ett sociokulturellt perspektiv. Den här undersökningens resultat visar att emotionella aspekter har en

Syftet med denna uppsats är att beskriva hur unga skolelever förhåller sig till konsumtion samt att undersöka hur deras identitetsskapande är kopplat till detta. Vidare vill jag studera hur olika grad av valfrihet blir en vattendelare och en samhällelig stratifieringsapparat. Vad gör det med människan när konsumtion övergår i konsumism och på vilket sätt påverkas människors självbild av det modern

Introduction: The presented work evaluates intermolecular interactions and the solvation free energy between a ground and excited state of an iron complex in saline solution using MD simulations. Background: MD simulations are utilized for estimating the solvation free energy in various systems and concentrations of salt. Any changes in the intermolecular interactions that might influence this are

Kazuo Ishiguro's novel The Remains of the Day has garnered much discussion by literary theorists. Studies have primarily concerned themselves with the main character Mr Stevens and how he interacts with the complex situations around him. A frequent question is of his reliability, as there are indications that he does not give correct interpretations of events. This essay uses poststructuralist

Within clinical diagnostics there is always a need for innovative methods that are rapid, sensitive, and more accurate. In this study two bioanalytical systems have been evaluated for pentraxin 3 (PTX3) detection. PTX3 is a blood biomarker involved in the native immune system that can indicate sepsis, a disease that currently lacks a fast and sensitive analytical method for early detection. Curren

Antimalarial resistance has diminished the control over the spread of malaria worldwide. Initiated by the discovery of ferroquine, organometallic derivatives of chloroquine have been investigated against resistant strains of Plasmodium, but further work needs to be done. The aim of this project is to expand the available candidates of organometallic antimalarial drugs. In this project, six new org

Med en globalt pågående urbanisering har stadsplaneringstrategin förtätning antagits världen över för att skapa urbana miljöer som kan rymma större mängder människor på ett hållbart sätt. Ohållbara konsekvenser har dock uppmärksammats till följd av denna process där grönska och natur är en av stadens dimensioner som har drabbats. Utöver en större värnad av befintliga grönområden inom stadsplanerin

The purpose of this study is to investigate how and to what extent four different sustainability certifications set standards for conserving or promoting biodiversity. This is of importance since there are a large number of certifications of different kinds on the market and as a consumer it can be difficult to navigate among these. How these certifications favor biodiversity is important to inves

Plant Genetic Resource Conservation has been a staple of agricultural development for the past century. Recently, several prominent papers have raised alarm surrounding the development of synthetic biology techniques and their potential to render modern practices and methods of conservation in the global genebank network obsolete. In contrast to traditional crop improvement methods, synthetic biol

The use of artificial intelligence tools is rapidly increasing. Companies are now looking to use AI for recruitment in order to try to ensure a more fair process. This thesis aims to answer the question “How do recruiters in the Swedish IT sector perceive the effectiveness of AI tools in mitigating bias within the recruitment process?”. While some recruiters see AI as a tool to increase object

ABSTRACT Raising temperatures and climate variability have intensified extreme weather events worldwide. These extremes can enhance and trigger possible pest outbreaks. Bark beetle attacks have become a major concern in regions with extensive spruce forest areas. Southeastern Sweden has faced repeated outbreaks resulting in widespread tree loss. By observing historic climate data for the main coun

There is an increased need for floors that can accommodate different type of sensitive equipment [1]. Further, it is recommended to design these floors as high frequency floors (HFF) to be able to meet the stringent vibration criteria [1]. This work used experimental measurements and numerical simulations to gain a deeper knowledge about the measurement, prediction and evaluation of vibrations in