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Sedan Skatteverket drog igång processerna mot nyckelpersonerna bakom riskkapitalfonderna och den höga inkomst de uppbär i form av s.k. carried interest har en rättsutveckling tagit fart på det skatterättsliga området. Efter att Skatteverket inledningsvis nekats prövningstillstånd valde de en ny linje för att komma åt denna höga inkomst, närmare bestämt genom fåmansföretagsreglerna. Skatteverket mSince the Swedish Tax Agency first pursued the key people behind the venture capital funds regarding the high income they receive as dividend, in the form of so-called carried interest, has a legislative development gained momentum in the Swedish tax law area. After the Swedish Tax Agency initially was denied leave to appeal, they opted for a new strategy to access this high income, through the fr

The realisation of the inner market meant that all border controls between the Member States of the European Community were to disappear, so that the four freedoms, workers, capital, services and goods, could cross the borders without problems. But in order to keep the security in a Community with no borders, the external border controls had to be strengthened. This was necessary to keep out drugs

Vår tillgång till information om vilka kemiska ämnen som florerar i samhället är relativt bristfällig och följande utredning strävar efter att finna förslag på förbättrande åtgärder. För att skapa en bra utgångspunkt ska den EU-rättsliga regleringen av kemikalier och information sammanfattas och sedan analyseras. I fokus är främst ekodesigndirektivet, REACH-förordningen samt produktdirektiven RoHSOur access to information on which chemicals now prevailing the society is relatively insufficient and the following investigation endeavor to find a suggestion on how to improve the current situation. This essay is an attempt to summarize the regulation of chemicals and information within the EU. Focus is on the Ecodesign Directive, REACH as well as RoHS and WEEE. Main purpose is to investigate w

Title Production layout and improvements of operations at Purus AB
Authors Dahl, Johan. Industrial Engineering and Management Thuresson, Erik. Industrial Engineering and Management
Supervisor Eriksson, Magnus. Plant Manager at Purus AB Perborg, Lennart. Engineering Logistics. Faculty of Engineering at Lund University
Problem & purpose Purus AB has after acquisitions and enhanced sa

Aim: The aim of this degree project is to carry out the corporate wide analysis and investigation to identify the existing and upcoming sustainable practices in Thule AB, general awareness and perception on sustainability among employees and to calculate carbon footprint of a bike rack, a Thule product produced at Seymour plant, USA. Approach: We embarked on this project by dividing it into two di

I artikel 6 av EKMR fastställs rätten till en rättvis rättegång. Denna rättighet hotas när polis eller annan brottsutredande myndighet vidtar så kallade provokativa åtgärder. EKMR inkorporerades i svensk rätt genom en bestämmelse i regeringsformen (1974:152). Här uttrycks att svensk lag inte får meddelas i strid mot EKMR. Provokativa åtgärder hanteras i dagsläget inte uttryckligen i svensk lagstifIn Article 6 of the European Convention on Human rights the right to a fair trial is established. This right is threatened when a police officer or another officer of law acts as an agent provocateur. The European Convention on Human Rights was incorporated in Swedish law through a rule in the Swedish Constitution (Regeringsformen (1974:152)). There it is stated that no Swedish law can be enacted

Abstract This report is written in cooperation with Arjo Hospital Equipment AB. The purpose of it is to propose and suggest ways to improve the flow of information between Arjo and its suppliers. There are many aspects to this problem and Arjo constantly works with issues concerning this through evaluations and assessments. These circumstances are the actual background for this master thesis. As a

Sammanfattning Denna uppsats handlar om de brottsbekämpande myndigheternas användning av den okonventionella spaningsmetoden infiltration, en spaningsmetod som den svenska polisen, sedan många år, utan uttryckligt lagstöd använt sig av. Som utgångspunkt har arbetet haft ett rättssäkerhetsperspektiv på infiltrationsverksamheten. Syftet med undersökningen har, med andra ord, varit att studera det räSummary This thesis is about law enforcement agencies' use of the unconventional reconnaissance method of infiltration, a search method that the Swedish police, for many years, without the express support of the law made use of. As a starting point the work has had a legal perspective on infiltration activities. The aim of the study has, in other words, been to study the legal basis for the us

Penningtvätt är ett aktuellt ämne. Detta bl.a. på grund av att den organiserade brottsligheten ofta blir sammankopplad med denna möjlighet att omvandla svarta pengar till vita legitima penningmedel. Penningtvätt syftar till att dölja ursprunget av de illegala tillgångarna. De finansiella systemen utnyttjas för att göra penningtvätten möjlig där bankerna särskilt har en utsatt position. Bankerna tiMoney laundering is a topical subject. Money laundering is often linked to organized crime because of the ability to convert black money into white legitimate funds. The notion of money laundering is to disguise the origin of the illegal assets. The consequence is that the crime remains hidden and that the funds are accessible, the money is laundered. The financial systems are sed to make money l

Theory regarding capital investments with low uncertainty is well developed, but theory concerning investments characterized by uncertainty is vainer. Valuation of investments with great uncertainty is of special interest for companies within research intensive businesses like medical technology, where the dialysis company Alfa functions. For a long time, Alfa was unique about its front edge compe

To make not only scholarly publications but also the data underlying those publications openly accessible is part of the movement for Open Science. There are several arguments for sharing research data, for example to promote science and collaboration, to make validation of results possible and to reduce redundant data production (Callaghan et al. 2012; Tenopir et al. 2011). Open Data policies are

Påverkar rovfisk mörtens migrationsbeteende? Migration är ett mycket vanligt fenomen i djurriket. Det är en ofta säsongsbunden händelse med syfte av att till exempel söka efter föda, parningstillfällen eller för att undkomma rovdjur eller någon annan riskfylld miljö. Ibland är det bara vissa individer i en population av migrerande djur som deltar. Detta kallas i litteraturen för partiell migratioPartial migration, defined as when only some individuals within a population migrate whereas others remain as year-round residents, is ubiquitous in the animal kingdom. However, the reasons why some, but not all individuals migrate are not fully understood. Results from multiple recent studies indicate that the propensity to migrate often is flexible and influenced by ecological factors such as fo

Popular Abstract in Swedish När vi äter ökar nivån av blodsocker (blodglukos) i blodet. Glukos forslas i blodet till målvävnader, såsom fett och skelettmuskel, där det används som energi. Men för att glukos ska kunna tas upp av målvävnaden krävs insulin. Insulin är ett hormon som produceras av beta-celler i bukspottkörtelns Langerhanska öar, vars sekretion ut i blodet regleras av blodglukos. Då deType 2 diabetes (T2D) is a condition of high blood glucose levels due to insulin resistance and defective insulin secretion. Impaired insulin secretion plays a major role in the pathophysiology of T2D, it is mainly attributed to beta cell function i.e. failure to secrete insulin or reduced beta cell mass. The exocytotic process is crucial for beta cell function and its dysregulation leads to impai

Popular Abstract in Swedish Folkligt deltagande är något av en paroll i dagens utvecklingstänkande. När människor deltar i beslutsfattande och samhällsplanering på lokal nivå blir resultatet bättre och mer anpassat till lokala behov, särskilt i jämförelse med expertorienterade och centraliserade utvecklingsstrategier. Samtidigt kräver detta att folk i allmänhet vill delta och de har ett intresse aThe emphasis on people-centred development is distinctive in today’s development discourse. This is noticeable in catchwords like democratic decentralisation, participation, and empowerment, which are highly esteemed among NGOs, donors, and policymakers in recipient countries. The benefits of participatory approaches are several. When people influence the process of development, policies and pro

Rheumatoid arthritis (RA) is a systemic disease not only restricted to the joints, but can also be associated with the development of extra-articular manifestations. Extra-articular RA (ExRA) is of clinical importance because of the associated morbidity and increased risk of premature mortality compared with RA patients in general. The aims of this work were to identify patients with ExRA in early

Soil gas production processes, mainly anaerobic or aerobic soil respiration, drive major gas fluxes across the soil-atmosphere interface. Carbon dioxide (CO2) effluxes, an efflux which in most ecosystems is a result of both autotrophic and heterotrophic respiration, in particular have received international attention. The importance of both CO2 and methane (CH4) fluxes are emphasised in the Arctic

Resolving fungal and bacterial groups within the microbial decomposer community is thought to capture disparate life strategies for soil microbial decomposers, associating bacteria with an r-selected strategy for carbon (C) and nutrient use, and fungi with a K-selected strategy. Additionally, food-web model-based work has established a widely held belief that the bacterial decomposer pathway in so

Relative to vascular plants, little is known about what factors control bryophyte communities or how they respond to successional and environmental changes. Bryophytes are abundant in boreal forests, thus changes in moss community composition and functional traits (for example, moisture and nutrient content; rates of photosynthesis and respiration) may have important consequences for ecosystem pro

This article analyses current trends in the use of anonymity services among younger Swedes (15-25) and focuses on individuals engaging in illegal file sharing in order to better understand the rationale behind both file sharing as well as online anonymity, especially in relation to enforcement of copyright. By comparing the findings of a survey conducted on three different occasions (early 2009, l

Toll-like receptors (TLRs) are germline-encoded pathogen-recognition receptors that detect different microbial structures and activate the immune system. The human TLR family presently comprises ten members (TLR1-TLR10), each with distinct properties. Although the TLRs protect the host from infection, they have become increasingly implicated in the pathogenesis of various inflammatory diseases, in