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Syftet med denna uppsats är att undersöka hur avvägningen mellan effektivitet och rättssäkerhet i förarbetena till skattetillägget kommit att påverka hur dagens skattetillägg fungerar i praktiken vid Skatteverkets kontrollverksamhet avseende tjänsteavdrag. Detta redogörs för genom att dagens regelverk och de förarbeten som legat till grund för skattetillägget analyseras i förhållande till effektivThe purpose of this essay is to investigate how the trade-off between efficiency and rule of law during the legislation processes for the tax surcharge has come to affect how today's tax surcharge works in practice regarding the Swedish Tax Agency's monitoring of tax deductions for work-related expenses made by natural persons. This essay will examine this through analyzing today's reg

Over the years, flight safety has improved through reliable automated systems, but accidents still occur where pilots are faced with unexpected technical malfunctions without previous training. This thesis aimed to investigate possible ways to develop evidence-based training further to prepare pilots for managing unexpected events by identifying resilient promoting strategies applicable in daily f

Uppsatsen ämnar klargöra när patienter inom psykiatrisk tvångsvård lagligen kan delta i medicinsk forskning om psykiatrisk tvångsvård. En patient inom psykiatrisk tvångsvård kan nämligen vara förhindrad att lämna giltigt samtycke till deltagande i forskning mot bakgrund av sitt psykiska tillstånd och att den kan känna sig tvingad att delta då den befinner sig inom tvångsvården. I lagen (2003:460) This essay aims at clarifying when patients in compulsory psychiatric care can be included in medical research projects concerning compulsory psychiatric care. A patient in compulsory psychiatric care could be unable to provide valid consent to participate in research due to their mental state and the fact that they can feel obliged to consent since they are in compulsory care. The Ethical Review

In this master's thesis we study stochastic integration in three parts --- through continuous semimartingales, Föllmer's deterministic $p$-variational Ito calculus, and rough path theory --- to answer the question whether stochastic integrals can be formulated as pathwise limits instead of limits in probability. The first part covers everything from discrete martingales to stochastic diffe

Due to extensive wildfires in Sweden during the years reaching from 2014 to 2019 Swedish authorities conducted an investigation examining the municipal rescue service’s ability to lead and conduct complex and cross-border operations and found them lacking. This resulted in extended demands on cross-border collaborations and continuous overall management. To meet the new demands municipal rescues s

Utsatta områden har varit föremål för debatt sedan polismyndigheten införde klassificeringen 2015. Syftet med klassningen var initialt att få en nationell lägesbild över kriminella nätverks påverkan i lokalsamhällen. Idag finns totalt 61 områden som klassificeras som utsatta där cirka 5 % av Sveriges befolkning är bosatt. Polismyndighetens lista över utsatta områden är offentlig och har bemötts meVulnerable areas have been the subject of debate since the Swedish police authority introduced the classification in 2015. Today there are a total of 61 areas classified as vulnerable and approximately 5 % of the Swedish population lives in a vulnerable area. The police authority updates and publishes a list of vulnerable areas every second year. The fact that the list is made public has been a su

The enzyme, T7 RNA polymerase (T7 RNAP), is one of the most expensive raw materials required for mRNA vaccine production. As part of establishing South African manufacturing of mRNA vaccine, it is of interest to investigate the feasibility and profitability of South African manufacturing of T7 RNAP. This project scaled up present lab-scale knowledge on T7 RNAP production and used SuperPro design

The steel industry is with its high emissions an important sector to transform from fossil-fueled to fossil-free. In recent years, the technology development has accelerated quickly regarding iron ore reduction using hydrogen produced from electrolysis within the EL-DRP-EAF steel production route. However, it is problematic that the energy supply for the majority of the efforts made within the gre

Sammanfattning Titel: Hotellbesök för den klimatsmarta- hotellgästers påverkan av hedonistiska begär Nivå: Kandidatuppsats vid Institutionen för Service Management, Lunds universitet, Campus Helsingborg. Författare: Line Svahn och Cecilia Fager Handledare: Ida Wingren Problemområde: Värdesamskapande utifrån hållbarhetsaktiviteter inom hotellsektorn Syfte: Syftet med den här studien är att granska

Electroencephalogram (EEG) measurements are notoriously noisy and non-stationary and there are several specialized techniques for their analysis and interpretation. In this thesis, we implement a collection of stationary and non-stationary methods including coherence, Phase Locking Value (PLV), Phase Lag Index (PLI), and their imaginary counterparts. In particular, we use the Singular Spectrum Dec

Using a microcontroller unit to implement different machine learning algorithms for myoelectric prosthesis control is currently feasible. Still there are hardware and timing constraints that need to be accounted for. This master thesis presents results from automatically generated Arduino code for some Neural Networks, Convolution Neural Networks and linear machine learning models that was impleme

Den andra november 2006 publicerade Skatteverket ett ställningstagande i syfte att klargöra frågan hur en bruttolön ska beräknas vid nettolöneavtal. Efter publicerandet har praxisutvecklingen skett i enlighet med riktlinjerna som presenterades i ställningstagandet. Skatteverkets princip för hur en bruttolön ska beräknas, nettolön = bruttolön – tabellskatteavdrag, har där-med varit vägledande för uOn the 2nd of November 2006 the Swedish Tax Agency published a standpoint document with the purpose to clarify how a gross salary was supposed to be calculated based on a net salary contract. Since the publishing of the document, Swedish case law has developed in accordance with the principles laid out in the document. The principle set out by the Swedish Tax Agency, Net salary = gross salary – ta

Particle size can be an important variable to know in many different areas, be it smoke simulations, toxicity of materials or tests of face masks. Fires in a reduced oxygen environment can occur for ventilation-controlled fires or in areas with artificially lowered oxygen levels. The effects of lower concentrations of oxygen on heat release rate, smoke production etc. has been studied, but any eff

Even though healthcare in Sweden is under pressure, assistant nurses are getting more tasks while still being asked to perform the current ones in a non-stressful manner. At the same time, the amount of people in need of assistance is increasing. A person asking for assistance with a basic task such as a shower is daunting. The purpose of this master thesis is to, through a design process, investi

Syftet med denna studien är att utvärdera stadsplaneringskonceptet delad hastighet och hur väl det uppfyller kraven för en bättre stadsmiljö. Vidare ska behovet och möjligheterna till implementering undersökas. Studien är baserad på en litteraturstudie samt intervju- och enkätstudier. Enkäterna besvarades av 18 trafikplanerare verksamma på olika kommuner i Sverige och intervjuerna genomfördes med

Climate change increases the need for climate-adapted cities. In order to sustainably manage climate risks such as increased precipitation and temperatures, alternative solutions are required. Including nature-based solutions into urban planning can help mitigate these risks. Nature-based solutions are supported or inspired by nature and aim to solve problems related to climate change. The purpose

This master’s thesis discusses the implementation of a convolutional neural network on a Field Programmable Gate Array (FPGA). It deals with implementation be describing a tool chain, starting with the designing of a model in Keras, transforming the model to Hardware Descriptive Language, and finally implementing it on an FPGA. Performance on three different scales of the same model topology are c

There are many opportunities for designers and manu- facturers to change consumer behaviour – an important and necessary step towards a less wasteful way of living. I see a need for an example product which could empathise keeping instead of changing. An extensive deep-dive into the psychology surrounding the subject keeping was conducted. This, in combination with own reflections on how fut

When society adjusts its energy supply to include environmentally friendly, fossilfree alternatives such as solar energy and hydrogen storage, clarity is needed regarding laws, rules, and standards. These have not really caught up with the development in technology and the growing interest that exists in this field. This work wants to answer the question regarding what the legal prerequisites and