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I Sverige finns det drygt en miljon företag varav ungefär 400 000 utgörs av aktiebolag. Merparten av alla aktiebolag utgörs av företag med en eller ett fåtal aktieägare s.k. fåmansföretag. Beskattningen av ett aktiebolag är densamma oavsett storleken på företaget. Beskattningen av aktieägare i ett fåmansföretag sker emellertid enligt särskilda regler. Fåmansreglerna syftar till att ägarna inte skaIn Sweden there are more than one million companies witch about 400 000 consists of limited companies. Mostly of the companies is owned by one or a few shareholders, closely hold companies. The taxation doesn´t differ between a regular company and a closely hold company. But for the shareholders of closely hold companies is there a different taxation. These rules aiming for shareholders not to con

Eutrophication is one of the biggest environmental problems in Scanian waters, where agriculture has the largest input. Through soil cultivation and usage of fertilizers, nutrients are added and released. If no uptake occurs nutrients can be further transported to watercourses through surface runoff or the drainage system. This study investigates three measures to reduce and reuse nutrients from d

Studien undersöker hur studenter inom det naturvetenskapliga programmet på Lars Erik Larsson-gymnasiet (LEL) förhåller sig till musikämnet. LEL är en gymnasieskola i Lund som erbjuder naturvetenskapligt program med musikfördjupning. Syftet med studien är att undersöka elevernas syn på musikämnets funktion och hur deras synsätt kan kopplas till social bakgrund och fostran. Det teoretiska ramverket The study examines how students in The Natural Science Programme at Lars-Erik Larsson-school (LEL) relate to the subject of music. LEL is an upper secondary school in Lund which provides The Natural Science Programme with a music profile. The purpose of the study is to investigate students' views of the function of music studies and how their approach can be linked to their social background a

A financial sector is needed for a country to allocate resources and store capital. The ways this sector can be organized vary greatly among countries in the world. In this thesis I will try to investigate if a country’s financial system is beneficial for its economic growth. For testing this a static linear panel data model is used, and several regressions with different proxy variables are perfo

The bearing principles of the Law of support and Service for people with Certain Functional Impairments (LSS) are to create a freer and more self-determined user, limit government intrusion and paternalism. This whilst the main objectives of the Health Care Law are to uphold good health and care on equal terms for the entire population. This essay investigates whether these two principles might be

In the recent decade, European populist radical right parties have gained stronger position in politics, which is seen in both stronger voter support but also in greater legitimacy and increased political influence. However, there are differences between the newer and older member states of the European Union. Among the Eastern countries, who joined the union in 2004 or 2007, there are fewer succe

Studiens syfte var att undersöka psykoterapeuters upplevelser av den terapeutiska processen i psykodynamisk terapi med anknytningstraumatiserade klienter. Studien sökte svar på följande frågeställningar: 1) Vad karaktäriserar relationen mellan terapeuterna och de anknytningstraumatiserade klienterna? 2) Hur hanterar terapeuterna sina egna reaktioner i relation till klienterna? Semistrukturerade in

I examine if participatory action research can be used to launch processes in women’s action groups in rural areas of a lower middle income country, which can lead to empowerment of the organization. Participatory action research conducted in Western Georgia was designed to investigate marginalization of rural women and whether a researcher can intervene by taking on a role of an external change-m

This master’s thesis investigates the possibilities of detecting the rhopalia of box jellyfishes, i.e. the eyes of the box jellyfish. Each box jellyfish has four rhopalia and each of the rhopalium consists of six light sensing eyes which they use to interpret the surroundings. In this project we have worked with fifteen film sequences all consisting of different box jellyfishes and recorded under

I denna uppsats undersöktes förekomsten av mobbning och dess relation till upplevd stress, självskattad hälsa och sjukfrånvaro i en grupp yrkesverksamma psykologer (N = 339). Undersökningen genomfördes med hjälp av en webbenkät. Förekomsten av mobbning mättes på två sätt. Deltagarna fick först skatta hur ofta de utsatts för negativa handlingar på sin arbetsplats under de senaste sex månaderna, ochThis thesis investigated the prevalence of workplace bullying and its relation to perceived stress, self-rated health and sick absence in a group of psychologists (N = 339). The study was conducted using an online survey. Two methods were employed to measure the prevalence of workplace bullying. The respondents were asked to first rate how often during the last six months they had been exposed to

Abstract The long-term aim of this project was to develop synbiotic drinks presenting food supplements with beneficial effects on human health. A synbiotic consists of a combination of probiotic bacteria and one or more prebiotics. For the part of the project that was covered by this Master thesis, a probiotic strain, Lactobacillus plantarum F44 and a prebiotic galactooligosaccharide (GOS) were t

Formerly widely distributed throughout Europe, the great snipe (Gallinago media) – a medium-sized wader species – has experienced an important decline in the last century, mainly driven by habitat loss. Remaining population are now restricted to eastern Europe and Scandinavia and the species is considered endangered. The great snipe (Gallinago media) is a food specialist, feeding almost exclusivel

This study investigates the activist engagement strategies of U.S.-domiciled hedge funds when engaging with Japanese firms. The study forms a comparison of the engagement strategies both before Japan’s 2015 Corporate Governance Code and after. To create this comparison, two campaigns were examined. First, the U.S.-domiciled hedge fund Steel Partners and its campaign against Japanese firm Bull-Dog

This thesis investigates how income influences the way parents in Sweden share paid parental leave. Although the Swedish parental leave system is universal in design, its use varies across income groups and regions. By analyzing national data grouped by income level and regional data from all 21 counties between 2005 and 2019, the study examines how financial position and local context relate to t

During the years 1951–2002, an amount of 2600–5000 tons of PFAS was released into the environment. The widespread occurrence of PFAS substances can have negative consequences for microbial species and communities within ecosystems, which is ex-pected to have negative effects also for higher trophic levels. Therefore, the purpose of this literature study was to compile information on which identifi

Den svenska demografin förändras och antalet invånare äldre än 64 år väntas öka de kommande åren. Dessutom har urbaniseringen förändrats något, inte minst efter pandemin, då utflyttningen från storstäder till mindre orter ökat. Ökad flexibilitet i många yrken och delvis ändrade levnadsmönster har således resulterat i ett delvis minskat lägesberoende. Sammantaget står fastighetsmarknaden inför föräThe purpose of this study is to investigate what urban life really is and if (and in that case also how) urban life may be created and affected, primarily during the asset management phase. The study is conducted from the landowner’s perspective. Furthermore, the study aims at exploring what consequences and impact urban life has on the attractiveness and value of a place. The study is based on a

This research characterized the barrier properties and transport mechanisms of multilayer films comprising polylactide (PLA), chitosan, and nanocelluloses extracted from agricultural by-products. The investigation employed complementary analytical techniques to evaluate water vapor and oxygen transport behavior, comparing cellulose nanofibers (CNF) and cellulose nanocrystals (CNC) derived from cor