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Retroaktivitetsförbudet inom skatterätten instiftades 1980 och innebär ett förbud mot att införa skattelag med retroaktiv verkan. Inspirationen kom från straffrätten i vilken principen om förbud mot retroaktiv lag länge hade varit förhärskande. Retroaktivitetsförbudet har med sin ställning som grundlag hög formell status i det svenska rättsväsendet vilket borde borga för att både domstolar och la

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In Sweden, implementation of one-to-one computing in schools is a very current subject, because more and more schools decide to make an implementation. The goals are to improve the study results of the students and in a higher degree be able to individualize the education after the needs of every pupil. The purpose of this thesis is to study how an implementation of one-to-one computing will affe

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The purpose of this thesis is to further the understanding of the interaction between museum architecture and the daily operation of the museum, eg the exhibitions, work shops and other activities and how this affect the way we may understand the function of a museum. I have used Norman Faircloughs critical discourse analysis to analyse several articles concerning the resent construction of two mu

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Sammanfattning Titel: Exponeras svenska företag mot valutakursrisker? En studie utförd med trefaktorsmodellen. Seminariedatum: 31 maj 2012 Ämne/kurs: FEKN90: Företagsekonomi – Examensarbete på Civilekonomprogrammet, 30hp, D-uppsats Författare: Johan Hedström och Kristofer Bergh Handledare: Jens Forssbaeck Fem nyckelord: Valutakurs, exponering, Fama och French trefaktorsmodell, regressionsanalys,

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"There's a difference between reading about things and getting into the practical" - teacher students' knowledge and expectations of the mandatory report The Social Services' investigation of child maltreatment and neglect is dependent on information from school teachers. The mandatory report requires all school personnel to report incidents involving children who may need S

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In this paper, we investigate the predictive performance of eight common Value at Risk (VaR) estimation methods with the daily data of OMX Stockholm 30 and FTSE 100 indexes. These methods include non-parametric, parametric as well as Extreme Value Theory approaches whose daily and 10-day estimates are then evaluated using the Christoffersen frequency test. The reason why we choose these two stock

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This thesis discusses water supply and the impacts of tenure policy in an urban context in a developing country, particularly the relationship between tenure status and access to water. The relationship between tenure security and poverty reduction has been vividly debated among many researchers over several decades. Recent research on water supply has highlighted the linkage to tenure and suggest

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As consumer interest in locally produced food increases, farmers and other producers wants to marketing their products as locally produced. A range of different certifications for environmentally friendly food have appeared. More costumers want to buy their food directly from the farmer at the same time as a more and more globalized world advocates free trade and removal of barriers to trade. By u

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Humans are social animals. We wish to establish social contact with each other, and one fundamental way of doing this is through gaze. But how long do we need to look at someone to establish purpose? This is what we aim to investigate in this paper. The experiment conducted investigated how duration and direction of gaze affected a person’s reaction time when a target was presented peripherally. F

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Att ge bistånd ses som en plikt för de rika länderna att ge till de fattiga framförallt på grund av mänskligt medlidande, detta är också något som många länder lever upp till. Dock kan bistånd användas som ett politiskt eller ekonomiskt verktyg av givarländerna i form av bundet bistånd. Bundet bistånd är globalt sett som ett sämre alternativ till obundet bistånd ur ett ekonomiskt perspektiv i from

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Abstract Poor ovarian response (POR) in IVF can lead to cancelling a treatment cycle which is a physical and mental strain on the patient. To beforehand identify the patient’s ovarian response would possibly prevent the risk of unsuccessful stimulation. POR has been linked to polymorphisms in the FSH receptor. Using the FSHR genotype as prognostic criteria would permit individualisation of dosing

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Most people seem to prefer to receive information through oral transmission. In this study I examine how recordings of oral documents behave in an archival context. The documents that are examined are recordings of songs, sang by a single informant over several years, that has later been incorporated as records at Skånes musiksamlingar. The study filters the oral documents through a continuum thin

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Compared to other areas of EU law, where the Commission is only the guardian of the Treaty, in the area of competition law it has enforcement powers. The enforcement is shared with the courts of the Member States. There are a number of instruments and rules, some newly introduced by the competition law modernisation, to ensure coherent application of EU law in a system of parallel competences. Tho

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Author: Linn Billsten Palmberg, Annie Steffert Title: “Plockar man bort en, lägger sig de andra” – En studie om beteendesmitta på låsbar institution Supervisor: Jonas Ringström Assessor: Lars Harrysson Every year, around 1300 children and young people are placed in one of SiS special youth institutions in Sweden because of drug addiction, criminality and destructive behavior. These institutions h

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H+ projektet i Helsingborg är ett stadsförnyelseprojekt som omfattar den centrala södra delen av staden. Projektet startades år 2002 och merparten förväntas vara bebyggt med bostäder, kontor och offentlig service år 2035. En miljon kvadratmeter mark som tidigare använts som hamn- och industriområde ska utvecklas, förnyas och länkas samman med centrum, söder och omkringliggande områden. Det första

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Syftet med denna tvärsnittsstudie var att undersöka barns förståelse för empatiska reaktioners relationella innebörd och om denna skiljer sig beroende på ålder, samt undersöka om samband fanns mellan denna förmåga och förmåga till socialt perspektivtagande. Undersökningen jämförde barn i grundskolans årskurs 2 (n = 15, M = 8:7 år), årskurs 5 (n = 17, M = 11:8 år) och årskurs 8 (n = 13, M = 14:10 åThis cross-sectional study explored children’s understanding of empathic reactions relational meaning and if this understanding increases with age. It also explored an association between this ability and ability for social perspective taking. Comparisons were made between second graders (n = 15, M = 8:7 years), fifth graders (n = 17, M = 11:8 years) and eighth graders (n = 13, M = 14:10 years). T

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Abstract Author: Jakob Rönnqvist Title: Värdegrundsarbete inom handikappomsorgen – en studie om medarbetares syn på värdegrundsarbete Supervisor: David Hoff In recent times, ethic related questions have come to play a major role within organiza-tions and corporations. The introduction to basic value work can be seen as a conse-quence of this process. Previous research indicates that basic value

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Neurotoxic metabolites generated from tryptophan metabolism are increasingly regarded as a pathogenic mechanism in neurological and psychiatric disease including Huntington’s disease (HD). Specifically, the tryptophan-derived neurotoxin 3-hydroxykynurenine (3-HK) accumulates in HD brain and is capable of damaging neurons through excessive ROS-production and oxidative stress. The protein A1M, alpha

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The deteriorating European economic situation has suggested the necessity of risk management in the exchange rate of EUR for governments and corporations, but there is few researches studying in this field. In this thesis, by choosing USD/EUR, JPY/EUR and GBP/EUR as subjects, with a focus on the availability of different methods to the estimation of exchange rate risk of EUR, we aim to calculate t