Search results

Fåmansföretagarreglerna syftar till att förhindra att högbeskattad förvärvsinkomst omvandlas till lägre beskattad kapitalinkomst. Inkomst som inte ryms inom årets gränsbelopp ska därför beskattas i inkomstslaget tjänst. För att undvika att en stor del av vinsten från en försäljning av ett fåmansföretag beskattas i inkomstslaget tjänst kan överlåtaren nyttja ett trädabolag. Förfarandet innebär atThe purpose behind the special tax rules for active shareholders in closely held corporations is to prevent that highly taxed salary income is converted into lower taxed capital income. Income that derive from qualified shares and does not accommodate within the yearly threshold is therefore taxed as salary. To avoid that a large portion of the profit originating from the sale of a closely held c

Föreliggande uppsats tar sikte på frågan om tillämplig materiell rätt på tvistefrågorna i internationella skiljeförfaranden. Uppsatsen utgår från svenska internationella skiljeförfaranden. Därvid undersöks dels parternas möjlighet att avtala om tillämplig materiell rätt, dels skiljenämnders tillvägagångssätt för fastställande av denna vid avsaknad av partsöverenskommelse. Inom skiljeförfarandet äThis thesis takes aim at the subject on applicable substantive law on the merits of the parties’ dispute in international arbitration. The scope of the thesis is limited to what is categorized as Swedish international arbitration proceedings. Under the scope, the thesis examines the parties’ legal possibilities to make a choice-of-law agreement and also the arbitral tribunals methods for determini

Högsta domstolen har i två brottmål – mord respektive försök till mord – prövat om det är ställt utom rimligt tvivel att de tilltalade har gjort sig skyldiga till de brott som åklagaren påstår. Gemensamt för rättsfallen är att bevisningen bygger på indiciebevisning. Den klassiska definitionen av indicier är att de utgör indirekta spår av en brottslig gärning som pekar mot en viss gärningsman. På gIn two criminal cases – murder and attempted murder – the Supreme Court has tested whether it is beyond reasonable doubt that the defendants have committed the crimes alleged by the prosecutor. What the legal cases have in common is that the evidence is based on circumstantial evidence. The classic definition of circumstantial evidence is that they constitute indirect traces of a criminal act that

Bourdieu once spoke of ‘autonomy’ as a cornerstone to the making of a field, an element that demands the creation of contextually tied social values and hierarchies. Within the literary field, these hierarchical structures have been embedded for a long time, ranking cultural producers and other industry-leading agents above the social and the common; the ordinary reader. But what happens when boun

Dagens Nyheter etablerade under våren 2022 lokala redaktioner i Luleå och Umeå med syftet att förmedla nyhetshändelser från Norrland till en rikspublik. Sedan uppstarten i mars 2022 till tidpunkten för genomförandet av denna studie har runt 180 artiklar producerats av redaktionens reportrar. Syftet med studien är att undersöka hur Norrland representeras och gestaltas i Dagens Nyheter och ifall etaDuring the spring of 2022, the Stockholm-based newspaper Dagens Nyheter established two newsrooms in the cities Luleå and Umeå located in the north of Sweden. The purpose was to communicate news events from Norrland to a national audience. From the start of the newsrooms until the time of this study, around 180 articles were published. The aim of this study is to investigate how the region of Nor

Affärslivet i Sverige blir alltmer internationaliserat. Utvecklingen har bland annat medfört att integrationsklausuler är vanligt förekommande i avtal mellan näringsidkare. Integrationsklausuler har sitt ursprung i den anglo-amerikanska rätten. Klausulernas syfte är att begränsa avtalsinnehållet till det som framgår av avtalets ordalydelse samt hindra att utfästelser från tiden innan avtalets ingåBusiness in Sweden is becoming increasingly internationalized. As a result of this development entire agreement clauses are commonly used in contracts between traders. Entire agreement clauses have their origins in Anglo-American law. The purpose of these clauses is to limit the subject of the contract to the wording of the contract and prevent prior statements from being taken into account when s

Along with the down-scaling of CMOS technology, ageing has become one of the most important reliability challenges in CMOS devices. Ageing is defined as degradation in certain device characteristics such as delay, which can result in failure. Field Programmable Gate Arrays (FPGAs) are typically the first among the CMOS devices to adopt the latest technology. It is, therefore, crucial to tackle age

This thesis explores hate speech on social media from the individual perspective of the bystander audience. Four qualitative group interviews with three participants each were conducted to understand in what ways they experience and engage with hate speech comments on social media platforms targeting German politicians. The debate in Germany surrounding hate speech has risen in the last year, as a

This research focuses on the extreme case of when the Chinese city of Wuhan was locked down during the COVID-19 pandemic in early 2020. Combining media study with a spatial perspective, it aims to reveal how the Wuhanese diaspora use and engage with the media to relate back to Wuhan while they are geographically absent. This study reflects on how they form a sense of place towards both their home

Summary: This study deals with local vegetation and land use history contemporary with prehistory clearance cairns and stone walls in the area of Rösered, province of Västergötland, south-western Sweden. Pollen analysis of a humusrich layer buried below a stone wall was carried out. It revealed that: -the layer developed as mull, first in open woodland dominated by birch, later in grassland with

After a brief introduction to the current general milk industry, the emergence of oat milk is presented, as well as shifting trends in milk consumption. This study aims to analyze oat milk precisely. The analysis is done in terms of packaging. Therefore, oat milk packaging and all the packaging elements were analyzed. After a literature review of Consumer Perception, Consumer Motivation, Consume

Genom sitt beslut i målet Centros, öppnade EU-domstolen för en bred användning av etableringsfriheten för juridiska personer. I huvudsak konstaterar domen att det finns situationer där etableringsfriheten kan åberopas för att kringgå nationell lagstiftning. Sådana kringgående transaktioner kan betecknas som regelarbitrage Det ska förstås som åtgärder varigenom ekonomiska aktörer försöker dra nyttThrough its decision in Centros, ECJ opened up for a wide use of the freedom of establishment for legal persons. In substance the ruling concluded that there are situations were the freedom of establishment can be relied upon in order to circumvent national legislation. Such circimventional transactions can be denominated as regulatory arbitrage. It is to be understood as the actions by which eco

Konsumentskyddet skapar vissa särartade rättigheter som motsvarande rättshandling mellan jämställda parter inte gör. Uppsatsen använder juridisk metod för att utreda om konsumenträttigheter kan överlåtas fritt – så som andra fordringar – från en konsument till en tredje part. Konsumenters möjlighet att använda sina rättigheter kan sägas ha principiell betydelse av två skäl, dels med hänsyn till dConsumer protection gives rise to certain distinctive rights that do not arise in equivalent legal transactions between parties of equal standing. This paper employs legal methodology to examine how consumers may exercise these rights as creditors. It also analyses the outcomes from a law and economics perspective, emphasising societal benefit. The ability of consumers to assert their rights is f

Context. The study of the Milky Way relies on our ability to interpret the light from stars correctly. With the advent of the astrometric ESA mission Gaia we will enter a new era where the study of the Milky Way can be undertaken on much larger scales than currently possible. In particular we will be able to obtain full 3D space motions of red giant stars at large distances. This calls for a reinv

Extreme ultraviolet (XUV) light is a valuable frequency range for ultrafast optics experiments. The short wavelength is a requirement for ultrashort pulses, which are widely used to characterize fast dynamics. Additionally, the high photon energy enables quantum control of high frequency transitions in atoms. These transitions are of interest for ultrafast quantum control as the bandwidth of the c

Background: Osteoarthritis (OA) is the most common joint disease encountered throughout Europe. A task force for the EULAR Standing Committee for Clinical Trials met in 1998 to determine the methodological and logistical approach required for the development of evidence based guidelines for treatment of knee OA. The guidelines were restricted to cover all currently available treatments for knee OA

Background: Osteoarthritis (OA) is the most common joint disease encountered throughout Europe. A task force for the EULAR standing committee for clinical trials met in 1998 to determine the methodological and logistical approach required for the development of evidence-based guidelines for treatment of knee OA. The guidelines were restricted to cover all currently available therapies for knee OA

Background - Osteoarthritis (OA) is the most common joint disease encountered throughout Europe. A task force for the EULAR Standing Committee for Clinical Trials met in 1998 to determine the methodological and logistical approach required for the development of evidence based guidelines for treatment of knee OA. The guidelines were restricted to cover all currently available treatments for knee O

Syftet med denna studie är att ta reda på de eventuella folkmusikaliska influenserna i svensk respektive grekisk populärmusik och göra en jämförelse mellan de båda. Syftet är också att finna likheter och skillnader i hur svenska respektive grekiska folkmusikstudenter resonerar kring folkmusikaliska influenser i populärmusik för att belysa ämnet ur olika perspektiv Svensk och grekisk populärmusik hTitle: Folk musical influences in Swedish and Greek popular music - a comparative study. What folk music influences Swedish and Greek folk music students can find in popular music and how they reason about them. Author: Michael Sideridis The purpose of this study is to determine the possible influences of folk music in Swedish and Greek popular music and make a comparison between the two. It also