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The rapidly developing and widely distributed resin flow syndrom in Norway spruce (Picea abies) in southern Sweden has an unknown cause. One suggestion for its cause is the occurence of six "abnormally" mild winters from 1987/88 to 1992/93. This situation, together with hard spring frost is supposed to pose an unfavourable climatic combination for spruce. Daily temperature data (mean, ma
Design importance in product marketing has been dramatically increasing in the last few years. There is hardly a commodity available in the market which could escape the ever-growing design trend. Consumer design awareness is growing simultaneously and thus more and more companies choose to invest into researching possible design applications to their products. Currently where production costs are
The ICTY and the ICTR were established in the 1990s to determine individual accountability for mass atrocities. The tribunals have had a great impact on the development of international criminal law, yet their effects in the concerned societies have been disputed. As the courts are located outside the territory in which the crimes took place, and are composed of international lawyers and personnel
Bearing a child and giving birth are often considered as a life-changing event in the life of a woman and her family, a source of joy and fulfillment. But in spite of the progress achieved in the last century, every two minutes one woman still dies from pregnancy or childbirth related causes (WHO 2018). All too often, becoming a mother can be associated with pain, suffering and even distress, disa
En person som flyttar ut ifrån Sverige och blir begränsat skattskyldig här kan även efter flytten bli skattskyldig för kapitalvinster enligt den så kallade tioårsregeln. Tioårsregeln omfattar delägarrätter, andelar i svenska handelsbolag och utlandet delägarbeskattade juridiska personer. Man är skattskyldig för kapitalvinster på sådana tillgångar i tio år efter att man upphörde att vara bosatt ellA person who moves from Sweden and becomes a limited taxable person here can even after the move takes place become taxable here for capital gains according to the so called ten-year rule. The ten-year rule covers shares, shares in trading companies and shares in foreign shareholder-taxed legal persons. A person is taxable for capital gains on such assets for up to ten years after he or she ceased
En av de mest grundläggande principerna inom aktiebolagsrätten och en stark bidragande faktor till dess popularitet återfinns i 1 kap. 3 § ABL, dvs. aktieägare är som huvudregel inte personligt ansvariga för bolagets förpliktelser. Till varje huvudregel finns undantag och så även här. I Sverige har det diskuterats om aktieägare trotsallt ska kunna hållas ansvariga för bolagets förpliktelser genom One of the most fundamental principles of company law and a strong contributing factor to its popularity can be found in chapter 1. article 3 in the Swedish Companies Act, i.e. shareholders, as a general principle, are not personally responsibility for the debts or actions of a corporation. To every general principle exists exceptions, which applies here as well. In Sweden, the question has been r
Skatterättslig företrädaransvar innebär att en företrädare för ett bolag blir solidariskt betalningsansvarig med bolaget för dess obetalda skatter. När Skatteverket upptäcker obetalda skatter hos bolag och anser att företrädaren har agerat uppsåtligen eller grovt oaktsamt ansöker de om företrädaransvar hos förvaltningsrätten. Företrädaren kan sedan bli befriad från betalningsansvaret om särskilda Liability of a representative within the area of tax law means that a representative of a legal entity becomes jointly liable with the company for the company's unpaid taxes. When the Swedish Tax Agency discovers such an unpaid tax, they apply for liability of a representative at the administrative court if they consider that the representative has acted intentionally or grossly negligently. T
Syftet med föreliggande uppsats är att utreda huruvida ockerparagrafen er-bjuder ett effektivt skydd mot tvångsarbete i Sverige och om så inte är fallet utreda förutsättningarna för en ny kriminalisering. För att uppfylla syftet utreds hur tvångsarbete definieras och vilket eller vilka skyddsintressen som aktualiseras. Vidare utreds om ockerparagrafen är utformad på ett effektivt sätt för att skydThe purpose with this paper is to examine whether or not the usury clause offers a satisfactory protection against forced labor in Sweden and if so is not the case investigate the prerequisites for a new criminalization. To com-plete the purpose a definition of forced labor is performed and what or which protective interests that are prevalent. The paper also discuss if the usury clause is designe
Objective: To estimate the cost-effectiveness of strategies to prevent spontaneous preterm delivery (PTD) in asymptomatic singleton pregnancies, using prevalence and healthcare cost data from the Swedish healthcare context. Methods: We designed a decision analytic model based on the Swedish CERVIX study to estimate the cost-effectiveness of strategies to prevent spontaneous PTD in asymptomatic wom
Dagens samhälle präglas av en växande digital karaktär, där gränsöverskridande kommersiella relationer utvecklas i enlighet med den snabbt expansiva tekniken. Sådana relationer ökar även flödet av personuppgifter från unionen till tredje land, som är nödvändiga för den digitala ekonomin. Medlemsländerna inom den Europeiska unionen lyder under dataskyddsförordningen, vars huvudsyfte bland annat skaToday's society is defined by a growing digital character, in which cross-border commercial relationships develop in accordance with the rapidly expanding technology. Such relationships also increase the flow of personal data from the European Union (the Union) to third countries, and are essential for the digital economy. The Member States of the Union are governed by the General Data Protect
The initial mass function (IMF) describes the stellar mass distribution for a population of stars at birth. This parameter represents a topic of long standing discussion within astronomy due to its apparent insensitive nature to environmental conditions. However, in the last decade, significant evidence suggesting the contrary has been presented. Due to the role of the IMF as an input variable for
This thesis focuses on the critical exploration of compositional modality on the film representation of collective memory and imagined nationalism construction in contemporary Chinese context. It aims at a further understanding of the surrounding societal and political contexts in the contribution of nationalism propaganda. Guided by the critical visual methodology proposed by Rose (2016), this re
Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. Eftersom dagens internationella skatteregler inte har anpassats till den digitala affärsmiljön, fThe taxation of the digital economy has been the leading topic in the area of international taxation in the last decade. The ongoing digitalisation has introduced new business models which have led to increased pressure on the international tax system, which was established in the 1920s. As today’s international tax rules have not kept pace with the unique conditions linked to digital business mod
Titel: Leveransplanering och uppföljning – En fallstudie av materialleveranserna vid stomresning i ett byggprojekt Författare: Philip Dajcman & Liam Elofsson Handledare: Stefan Olander, Institutionen för byggproduktion Lunds Tekniska Högskola Marcus Minnaren, Arbetschef MVB AB. Examinator: Radhlinah Aulin. Institutionen för byggproduktion Lunds Tekniska Högskola Frågeställningar: Hur Title: Delivery planning and monitoring – A case study of material deliveries in a construction project with a concrete frame structure. Authors: Philip Dajcman & Liam Elofsson Supervisor: Stefan Olander, Department of construction management, Lund University Faculty of Engineering. Marcus Minnaren, MVB AB. Examiner: Radhlinah Aulin. Department of construction management, Lund University
The PID controller is by far the most popular controller for process control in industry today [Åström and Murray, 2008]. The combination of its relatively simple usage and its satisfactory results within several areas has gained its popularity [Visioli, 2006]. However, the tuning of the controller is crucial. An automatic tuning method was developed by [Åström and Hägglund, 1984] in the mid-eight
Thirteen piston and gravity cores from the Faroe-Shetland area were investigated for their planktic and benthic foraminiferal and oxygen isotopic distributions. Eight time-slices between 18 ka BP and the present were reconstructed to study variations in surface and deep water exchange between the SE Norwegian Sea and the northeast Atlantic Ocean. Today, a relatively strong northward flow of warm N
Ur beskattningssynpunkt har det stor betydelse huruvida en verksamhet anses utgöra handel med fastigheter eller inte. Om så är fallet bedrivs näringsverksamhet, och verksamheten träffas av specialreglerna i 27 kap. IL, varpå tillgångarna klassificeras som lagertillgångar. Det påverkar i sin tur dotterbolags möjlighet att med avdragsrätt lämna koncernbidrag till moderföretaget. Det har även betydelFrom a tax standpoint, it is of great importance whether a certain activity is considered to be professional real estate trading or not. The Swedish Income Tax Act (inkomstskattelagen) contains special provisions that applies when professional real estate trading is conducted, saying that a company’s assets can be classified as current assets. This will in turn affect a subsidiary’s possibility to
Parasitter og cytokiner i en naturlig populasjon I naturen finner vi utallige eksempler på arter som har spesialisert seg på å utnytte andre arter for næring, trygghet og overlevelse. Denne spesialiseringen kalles parasitisme, og har ofte en kostnad for verten i form av redusert helse og livskvalitet. Hos däggdjur, er en stor parasittgruppe innvollsparasitter. nematoder som lever i tarmene og sugAbstract In nature, the coexistence of parasites and hosts has been an important factor in evolution of the immune system, which can be found in all plants and animals. As parasitic infections are by definition affect overall fitness of the host, it is important for the host to be able to counteract the detrimental effects of infections. To ensure this, signaling molecules, known as cytokines, e
Syftet med denna uppsats är att granska de mest omdiskuterade för- och nackdelarna med nämndemannasystemet och utreda om systemet kan garantera en rättssäker prövning vid brottmålsprocessen i tingsrätten. För att nå syftet är en av mina frågeställningar hur nämnden uppkom och systemet fungerar idag. Exakt hur länge den svenska nämnden har existerat vet vi inte, men fenomenet finns nedtecknat i vårIn this thesis, I will examine the most discussed advantages and disadvantages with the lay judge system to investigate if the system can ensure that the criminal trial procedure in the district court live up to the high requirements of the rule of law. To achieve this I will answer a few questions. The first question discusses how the lay judge system emerged and how the system works today. Exac
