Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.

Quadrotor UAVs are self-stabilizing, autonomous flying machines that has recently become more popular than ever. Unmanned Aerial Vehicles have their roots in the military, where they were developed for use in reconnaissance and combat. During the last few years, advances in the fields of electronic sensors, electric motors and microcontrollers have enabled smaller designs and autonomic flight control even for private use. The quadrotor, which is the particular kind of UAV we are looking closer at in this paper, has 4 rotors in an X-like formation. This configuration has many advantages such as good lift capacity, non-complex mechanical structure and serviceability.In this project we aquired a current overview of the domain and determine whether it is possible to construct a quadrotor UAV designed for use in a WISENET sensor network on a low budget and short time schedule.Based on existing community project AeroQuad, a quadrotor is constructed with a budget of about 500 euro.

With a base in Ian Manners? theory about Normative Power Europe ? that the European Union is to be seen as a normative power instead of a civilian or military ? this paper seeks to contribute to the discussion about identity by examine the normative elements of the union?s policies towards Russia between 1997 and 2013. Which norms are most important and how does the diffusion look? The findings show that democracy, rule of law and respect of human rights are among the most diffused norms, and this is more than often done by using the Russian interest in economic progress. Over time the European Union has taken on a more critical approach against Russia, while still appreciating their prosperous relation when it comes to trade and energy.

This bachelor thesis addresses the problem of appeals against house building in Gothenburg. The thesis investigates whether there is a statistically significant relationship between demographic factors and the occurrence of approved, appealed and revoked permits for new construction of residential buildings in the ten districts of Gothenburg. This is done with a correlation analysis. The report also investigates whether there is a statistically significant regression in the same demographic factors and how these individually affect the average processing time for appeals in the districts. This study is done with a multiple regression analysis.

This essay is an attempt in analysing the establishment of the first Early Middle Ages castles in Scania. There are two types of castles in Scania during the eleventh century, keeps andringworks. This castle was built by three fixed elements of power: the crown, the church and the aristocracy. The result of the survey shows that A majority of the castles during theeleventh century in Scania where initiated by the church.The results also show two building phases of castles under the period. The first building phase begins in middle of the eleventh century and the second building phase begins in theperiod 1180- 1200.

Denna studie behandlar den grundläggande principen överraskning som anses vara en av de klassiska principerna i krig och krigföring. Studien syftar till att ge författaren och läsaren en fördjupad kunskap i begreppet överraskning samt klarlägga skillnad mellan österländsk och västerländsk syn. Inledningsvis kommer överraskning beskrivas utifrån utvald litteratur för att sedan analyseras och jämföras för att få fram skillnader eller likheter mellan de två motparter som väst och öst står för. Mot slutet drar författaren ett antal slutsatser som besvarar frågeställningen finns det någon skillnad i synen på överraskning mellan västerländskt och österländskt synsätt? Avslutningsvis diskuteras resultatet och författaren ger förslag på ny forskning med anknytning till ämnet..

Att söka stöd och hjälp efter internationell militär insats om det uppstått fysiska skador är för de flesta fullt naturligt och accepterat. Vid psykisk ohälsa är det tyvärr inte lika självklart att erkänna för sin omgivning att man behöver stöd och hjälp. Problematiken kan utgöras av stigma, vilket innebär att man inte vill ses som avvikande eller annorlunda, att utpekas som den som inte orkade med psykiskt. Är det så att vårdbehovet inte är känt av Försvarsmakten uppstår ett mörkertal för dem som enligt lag har uppföljningsansvar, dvs. FM. Arbetet syftar till att undersöka hur stor påverkan rädslan för stigmatisering är, efter avslutad internationell militär insats..

Det här självständiga arbetet i militärteknik avhandlar huruvida Försvarsmakten, med i huvudsak redan befintlig materiel, genom en teknisk aktiv skyddslösning kan uppnå en förbättrad skyddsförmåga mot indirekt eld. Förmågan som söks är främst avsedd för, men inte begränsad till, att kunna nyttjas för att erhålla ett förbättrat skydd av Försvarsmaktens internationella camper. Därmed utgörs hotbilden framförallt av granatkastarammunition och raketer vilka inom ramen för en teknisk aktiv skyddslösning först måste kunna detekteras för att sen medge förvarning, eller ännu hellre avvärjning, innan de når sitt mål. Arbetets resultat presenteras i form av Förvarsmaktens möjligheter idag tillsammans med en rekommendation om hur skyddsförmågan kan säkerställas på något längre sikt..

Computer based information systems play an important role in modern military combat vehicles. The crew needs to be able to quickly get information about both the vehicle and its outer surroundings in order to quickly make the correct decisions. In this report, we describe the development of a prototype new information system for the BvS10 vehicle, manufactured by BAE System Hägglunds AB in Örnsköldsvik.An important aspect of the system is the time it takes from the point that the information is generated by the vehicle sensors until it is presented to the user. The system must be able to ensure that it never displays information that is out of date. Thus, it is important to create a layer and component based architecture for the solution, making it possible to control, in detail, the information?s age as it moves through the system.

Under 1990-talet accelererade avvecklingen av det fasta kustartilleriet. Det skedde samtidigt med implementeringen av Revolution in Military Affairs(RMA)-konceptet i Sverige, snabb militärteknisk utvecklingen och Försvarsmaktens omställning från en stor organisation med lång mobilisering till insatsförsvar med hög beredskap. Syftet med studien är att med hjälp av argumentationsanalys och kvalitativ textanalys, studera relationen mellan RMA och avvecklingen av fasta kustartilleriet, genom analys av Kungliga Krigsvetenskaps Akademiens Handlingar och Tidskrifter. Resultatet visar att fast kustartilleri spelar en viktig roll även i en värld präglad av RMA och modern teknologi. Det fasta kustartilleriet ersattes av rörligt.

Both the Commission and the Community Courts have on several occasions stated that a concentration that will cause the creation or strengthening of an oligopoly under certain circumstances might cause what?s referred to as a collective dominant position in the market. The concept of collective dominant position has gained a lot of criticism for being poorly defined and thereby create an uncertainty. The Commissions approach when applying the concept has also gained criticism for its lack of consistency. As a consequence of the Court of First Instances (CFI) decision in the case Airtours v.

The essay describes the bachelor project by Marie Hanås, in collaboration with Skälsö Arkitekter. Skälsö Arkitekter are currently developing an area in the north of Gotland, Bungenäs; previously home to lime stone quarries and military bases.The brief was to design a set of outdoor furniture to complement the new development. The main effort of the project was in designing furniture that would fit the environment visually but construction issues were a major secondary concern, to ensure the easiest possible manufacturing. A reference group of coastal house owners were interviewed, and their feedback, together with an analysis of functions, trends and target groups, were the base for the ideas.Of the five concepts presented, Skälsö Arkitekter chose one to develop further. This was done through sketches, models and 3D models and led to the final result which is lightweight furniture of Gotlandic pine wood with an industrial touch.

ABSTRACTThe aim of this study is to analyse if the UN today constructs the water issue as a security issue and to argue about in which way the organization in that case does so alternatively why it can be said that the UN doesn?t construct the water issue as a security issue.In order to reach this purpose the following questions will be answered:?Does the UN construct the water issue as a security issue today?-If yes, in which way?-If no, why can it be said that the organisation doesn?t?The methods used are qualitative literature studies of policy documents on water from the UN. The focus is to analyze the ideas about water and to apply my theory on the concept of security, which is Barry Buzan?s framework on security, to these ideas.The main results showed that the UN strongly constructs the water issue as an environmental security issue for environments and species and in relatively strong terms also constructs it as an environmental security issue for civilisations. In rare cases the organisation constructs it as a societal security issue, but the UN doesn?t construct the water issue as a military, political or economic security issue..

I denna uppsats undersöks huruvida HPM (High Power Microwaves) kan användas som enverkansform i framtida luftvärnssystem för att bekämpa kryssningsmissiler. Studien undersökervilket hot kryssningsmissiler kan utgöra, hur de är konstruerade och hur HPM kan påverka dem.Uppsatsen redogör för hur det nya luftvärnskonceptet är uppbyggt och vilka krav på förmågor somställs på framtida luftvärnssystem. Den undersöker även hur ett HPM-system är uppbyggt ochvilken verkan det kan ha på elektriska system i en kryssningsmissil. Vidare diskuteras vilkeneffekt tre olika HPM-system kan ha mot kryssningsmissiler kopplat till de krav som ställs iluftvärnskonceptet.Huvudslutsatsen indikerar att HPM-system kan ha verkan mot kryssningsmissiler. HPM-systemkan nyttjas främst i scenarier där det ställs höga krav på eldhastigheten mot kryssningsmissiler påkorta avstånd.