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Detta arbete behandlar beskattningstidpunkten för derivatinstrument som säkrar skulder i utländsk valuta, enligt svensk rätt. Detta är intressant eftersom svenska företag i en globaliserad ekonomi exponeras mot valutarisker. Det råder dock osäkerheter om när säkringsderivatet ska beskattas. Uppsatsen analyserar därför hur den rättsliga regleringen i IL påverkar beskattningstidpunkten av värdeföränThis thesis examines the timing of taxation of derivatives hedging foreign-currency liabilities under Swedish law. The issue is interesting given the currency risk exposure of Swedish enterprises in a globalized economy, yet uncertainty persists as to when hedging derivatives are recognized as taxable income. The study analyses how the Swedish income tax law governs the recognition of value change

This study explores how Thai women in Sweden, working in the massage and wellness sector and members of the ThaiWISE initiative, navigate social stigma and negotiates their identities in the context of migration. Drawing on five semi-structured interviews, the study examines how these women manage the persistent association between Thai femininity and sex work, despite working in safe and regulate

This study presents a mineralogical, textural and structural assessment of the Cambrian Faludden Sandstone Member (Borgholm Formation) and Lower Silurian mudstone (unspecified formation), for their potential use as reservoir and caprock, respectively, for deep carbon storage in the Swedish sector of the Baltic Sea subsurface. The study was performed on two drillcores from the island of Gotland, No

Advanced therapy medicinal products (ATMPs) are complex biological products that present specific scientific and regulatory challenges during clinical development. This thesis aimed to analyse consolidated Part I considerations raised during assessment of investigational ATMP clinical trial applications (CTAs) under the Clinical Trials Regulation (CTR) to identify recurring scientific and regulato

A search is presented for new particles produced in proton-proton collisions at a centre-of-mass energy of 13 TeV that result in final states comprising a massive vector (W or Z) boson that decays hadronically and large missing transverse momentum. The data sample was collected with the ATLAS experiment at the Large Hadron Collider from 2015 to 2018 and corresponds to an integrated luminosity of 1

A search for heavy pseudo-scalar (A) and scalar (H) Higgs bosons decaying into a top-quark pair (tt¯) has been performed with 140 fb−1 of proton-proton collision data collected by the ATLAS experiment at the Large Hadron Collider at a centre-of-mass energy of s = 13 TeV. Interference effects between the signal process and Standard Model (SM) tt¯ production are taken into account. Final states with

A search for a new heavy boson produced via gluon-fusion in the four-lepton channel with missing transverse momentum or jets is performed. The search uses proton-proton collision data equivalent to an integrated luminosity of 139 fb−1 at a centre-of-mass energy of 13 TeV collected by the ATLAS detector between 2015 and 2018 at the Large Hadron Collider. This study explores the decays of heavy boso

Background and Objectives: The International Society of Blood Transfusion (ISBT) Working Party (WP) on Red Cell Immunogenetics and Blood Group Terminology (RCI&BGT) held six business meetings between December 2021 and June 2024. This report describes the new blood group systems and antigens ratified during these meetings. Materials and Methods: Candidate systems and antigens were reviewed acco

Purpose. Continuous minor steps of improvement in the management of breast cancer have resulted in decreased mortality rates during the last decades. The aim of this study was to compare the clinical outcome of patients with stage I breast cancer diagnosed during two time periods that differed with respect to adjuvant systemic therapy. Material and methods. The studied population consisted of all

While sharing good teaching practice is at the core of most academic developers’ professional roles, little systematic evidence has been collected on this topic so far. This paper investigates if, how and for what specific purposes academic developers collect and share teaching artefacts. We report on an exploratory, survey-based study among academic developers from around the world. Our findings

Genom personliga intervjuer med revisorer, småföretagare, banktjänstemän och en redovisningskonsult har vi undersökt vad revision och revisorer har för betydelse för småföretag.

In the quest to find a ‘least cost solution’ for climate change mitigation that do not interfere with business-as-usual, carbon trading and PES schemes were introduced. PES schemes with carbon forestry projects are implemented in the Global South as a win-win-win tool for climate change mitigation and sustainable development. In this thesis, the Ugandan carbon forestry project Trees for Global Ben

BACKGROUND AND OBJECTIVE: There is no standardized regimen for follow-up after radical cystectomy (RC) for bladder cancer (BC). To address this gap, we conducted a multicenter study involving urologist members from the European Association of Urology (EAU) bladder cancer guideline panels. Our objective was to identify consistent post-RC follow-up strategies and develop a practice-based framework b

New-generation single-layer polytetrafluorethylene (PTFE-) or polyurethane (PU-) covered stent (CS) for the treatment of coronary artery perforation (CAP) during PCI offer high procedural efficacy. To evaluate the comparative long-term safety and efficacy of both devices. This is a multicenter pooled analysis of individual data of patients with CAP undergoing implantation of single-layer PTFE-CS o

Titel: Flytande aktier, svävande siffror: spelar free float roll? Seminariedatum: 2024-05-30 Kurs: Examensarbete i finansiering (FEKH89), 15 högskolepoäng. Författare: Jeanne Lindestam, Julia Rodén, Anna Wogén Handledare: Maria Gårdängen Nyckelord: Accruals earnings management, free float, den modifierade Jones-modellen, börspsykologi, agentteori, signalteori, earnings smoothing, earnings ag

Funktionella somatiska tillstånd (FSD) är vanliga och funktionsnedsättande tillstånd som ofta lämnar patienter fångade mellan otillräckliga medicinska förklaringar och begränsade psykologiska behandlingsalternativ. Internetbaserad emotional awareness and expression therapy (I-EAET) är en lovande intervention för FSD. Få studier har dock undersökt den subjektiva upplevelsen av att genomgå I-EAET – Functional somatic disorders (FSD) are common, debilitating conditions that often leave patients caught between insufficient medical explanations and limited psychological treatment options. Internet-based emotional awareness and expression therapy (I-EAET) is a promising intervention for FSD. However, few studies have examined the subjective experience of undergoing I-EAET—particularly among thos