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BEFIT: Harmoniserande eller komplicerande - en studie av BEFIT och dess potentiella inverkningar på svensk bolagsbeskattning

Under en längre tid har EU-kommissionen utan framgång försökt införa en gemensam skattebas för koncerner som verkar inom EU. Det senaste för-söket, direktivförslaget BEFIT, presenterades 2023. Syftet med BEFIT är att införa bestämmelser som resulterar i en gemensam skattebas för större koncerner inom EU, att möjliggöra enklare gränsöverskridande resultatutjämning för dessa samt underlätta och effeFor a long time, the European Commission has unsuccessfully tried to in-troduce a common consolidated tax base for groups operating within the EU. The latest attempt, the directive proposal BEFIT, was presented in 2023. The purpose of BEFIT is to introduce regulations that result in a common consolidated tax base for larger groups within the EU, enable cross-border loss relief for these and reduce

Two Nations, One Struggle: A Qualitative Postcolonial Analysis of the Motivations of Pro-Palestinian Young Activists in Northern Ireland

Adopting a postcolonial theoretical framework, drawing specifically on the concepts of imagined geographies and subaltern nationalism, this thesis explores the motivations behind pro-Palestinian activism among the post-accord generation in Northern Ireland since the escalation of the Israeli-Palestinian conflict beginning on October 7, 2023. Based on in-depth interviews, field observations and onl

The device-aided intrajejunal delivery of levodopa–entacapone–carbidopa intestinal gel the treatment of Parkinson’s disease : overview of efficacy and safety

Introduction: Device-aided therapies (DATs) have been developed to provide continuous drug delivery (CDD) to people with advanced Parkinson’s disease (PD) whose symptoms can no longer be effectively managed with oral or transdermal therapy. Intrajejunal infusion of levodopa–carbidopa intestinal gel (LCIG), delivered via the CADD Legacy 1400 pump, is an established CDD option, while levodopa–entaca

Utveckling, anpassning eller maktkamp? - En studie av svensk krisberedskap

What causes changes in management? This thesis attempts to explain governmental change in the Swedish emergency management and at the same time determine how these changes can best be explained. The Swedish emergency management has been reorganized several times over the past 30 years and it’s these reorganizations that form the basis for this study. The study is based on three different organizat

Use of crushed mussel shells for the remediation of heavy metal contaminated soils

Can mussel shells cure heavy metal polluted soils? Heavy metal contamination in soils has become a global concern, as it has recently been increasing due to anthropogenic factors, such as agricultural and mining activities. These practices have led to elevated and unsustainable metal concentrations in soils, causing toxicity and fatality to plants and other living organisms. Heavy metal polluted

Rättssäkerhet vs. effektivitet - En rättsvetenskaplig studie om det föreslagna kronvittnessystemet och förhållandet mellan effektivitet kontra rättssäkerhet i domstolsprocessen

Följande uppsats behandlar det föreslagna kronvittnessystemet, genom att inledningsvis redogöra för gällande rätt och det konkreta författningsförslaget, för att sedan besvara uppsatsens syfte med hjälp av det material som framlagts. För att ge läsaren en utökad förståelse för den historiska aspekten, och varför det inte tidigare instiftats ett kronvittnessystem, redogörs för hur strafflindring hThe following essay investigates the proposed crown witness legislation, by initially describing the applicable law and the concrete law proposal, in order to answer the purpose of the essay. To give the reader a greater understanding of why a crown witness system hasn’t previously been established, the essay describes how mitigation of punishment has been developed in Swedish law, and how crown

Investigating the hydrolysis reaction of Thermomyces languinosa lipase activity at the triolein/aqueous interface : Influence of solution pH and surfactants on lipase triolein digestion

The aim of this study is to reveal how the oil-in-water interface of triolein emulsions in aqueous solutions is affected by the lipase activity when using five different surfactants as emulsifiers. For this purpose Dynamic Light Scattering (DLS) and Small Angle X-ray Scattering (SAXS) were applied. Lipases are enzymes that catalyses the hydrolysis of ester bonds of lipids, i.e lipolysis, and act a

Analysis of the Impact of Population Share of Young Adults on the Healthy Beverage Market in High-income Countries

In order to improve companies' and public health organizations' abilities to forecast the future beverage market volumes, it is crucial to identify the determinants of beverage consumption. Based on the market volume panel data from 2005 to 2020, this thesis formulates a fixed-effect model to examine the causal relationship between the population share of young adults and the market volume

En moderniserad arbetsrätt för sjuka arbetstagare

Uppsatsens syfte har varit att analysera hur anställnings- och inkomsttryggheten förändrats för sjuka arbetstagare efter införandet av Prop 2021/22:176 Flexibilitet, omställningsförmåga och trygghet på arbetsmarknaden. Sedan januari överenskommelsen där parterna beslutade om att arbetsmarknaden skulle moderniseras och bli mer flexibel har fokus på en ökad sysselsättningstrygghet framför anställninThe purpose of the essay has been to analyze how the employment and income security of sick workers has changed after the implementation of Prop 2021/22:176 Flexibility, adaptability and security in the labor market. Since the January agreement in which the political parties decided to modernize the labor market and make it more flexible, the focus on increased employability rather than employment

Strategies and planning to mitigate the effects of climate change in children’s outdoor playing environments

Background: Children’s need for play is intertwined with health and development. For many children public playgrounds represent environments that are playful and important in developing good health. Without efforts to facilitate climate adaptation of outdoor playgrounds there may be a loss of health and well-being during childhood and their future lives. Purpose: To explore the reasoning and descr

Life Cycle Assessment of Electric Road Systems - Climate impact in comparison with battery electric vehicles, biogas vehicles and fuel cell electric vehicles

En tredjedel av Sveriges årliga växthusgasutsläpp kommer idag från transportsektorn, vilket innebär att stora förändringar behöver ske om målet om nettonollutsläpp vid 2045 ska nås. En viktig åtgärd som diskuteras i denna kontext är en ökad elektrifiering och en lösning som har möjlighet att bidra i denna omställning är elvägssystem, där elfordon laddas dynamiskt. En typ av konduktiv elvägsteknik

Ska vi öppna Pandoras ask? En studie om avtalslagens behov av reformering

Med utgångspunkt i avtalslagen syftar denna uppsats till att utreda och analysera argumenten för och emot behovet av lagreglering inom avtalsrätten och därmed få en ökad förståelse för lagstiftningens och prejudikatets betydelse. Uppsatsens frågeställning är: Utifrån vilka aspekter och argument kan det hävdas att avtalslagen behöver reformeras alternativt bevaras som den är? Metoden för uppsatsenBased on the Swedish Contract Law (avtalslagen) this essay aims to investi-gate and analyze the arguments pro and contra the need for legal regulation within contract law and thereby gain an increased understanding of the im-portance of legislation and precedent. The question of the thesis is: Based on which aspects and arguments can it be argued that the contract law needs to be reformed or prese

Protection of technological measures following the implementation of the Infosoc Directive in France and Sweden - Emphasis on the exception for private copying

The emergence of the Internet has created a new legal climate where borders have become increasingly diffused. A risk of unlawful use of material distributed on the Internet is more than a threat&semic today it is reality. The range of unlawful material is immense and copyright holders are missing out on important revenues. Consequently, the Directive on Copyright in the Information Society of

Kommunalt risk- och säkerhetsarbete. En bakgrundsstudie för nya utbildningen i Skydd mot olyckor

The purpose with this report is twofold. 1) To examine the safety-work in Swedish communities and 2) how progressive changes can be integrated into the present work. The aim is to counsel community risk- and safety work through: - Describing different safety actors involved in the areas of responsibility and cooperation. - Give suggestions on present models to achieve safe communities. - Summari

Integrationsklausulen - Rättsverkan och funktion i svensk och angloamerikansk rätt

Den mest kännetecknande aspekten av avtalsrätten är dess långtgående avtalsfrihet, vilken möjliggör att kommersiella avtal kan influeras av hur avtal konstrueras inom andra rättssystem. I avtalsrätten syns denna utveckling tydligt i och med förekomsten av boilerplate klausuler i kommersiella avtal. En av dessa klausuler är integrationsklausulen. Den vedertagna uppfattningen om innebörden av en iThe most characteristic aspect of Contract Law is its far-reaching freedom of contract, which makes it possible for commercial agreements to have an influence on how contracts are construed within other legal systems. In Contract Law this development is apparent with the use of boilerplate clauses in commercial agreements. One of these clauses is the integration clause. The recognized understandi

'Securitized' Solidarity? Explaining Member States’ Motivations for Participation and Patterns of Participation in Joint Operations at the External EU Borders

Joint Operations at the external borders of the EU are axiomatic for EU’s border management policy and constitute forms of collective action involving the efforts of two or more Member States for the purpose of securing the common borders. Nevertheless, participation in joint operations is based on voluntarism and guided by the principle of solidarity, which should act as catalysts encouraging MSs