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Skatterätten anknyter till många civilrättsliga termer och bestämmelser. Vid beskattningen har de getts samma innebörd inom skatterätten som i civilrätten. Till följd av den vida avtalsfriheten har det gett de skatteskyldiga stora möjligheter att påverka beskattningen. Förehavanden kan således konstrueras så att de träffas av skattesystemets lägre skattesatser. Häremot har såväl rättstillämparen sThe Swedish tax system is linked to many civil law concepts and provisions. In taxation, they have been given the same meaning in tax law as in civil law. As a result of the wide freedom of contract, this has given taxpayers great opportunities to influence taxation. Dealings can thus be designed so that they are affected by the tax system's lower tax rates. On the other hand, both the judicia

This paper was set out to examine how discrimination lower incentives to attain human capital throughout different societal sectors and, thus, how human capital barriers affect economic growth. We aim to derive a generalized theoretical framework that is applicable to any group facing discrimination. Our secondary purpose is to apply the generalized theoretical framework to women and men in Sweden

We introduce MotionCanvas, a spatial art creation tool that integrates Generative AI and motion capture technologies into artistic interactive experiences. Existing interactive platforms provide engaging environments and allow users to interact through touch or gestures. However, they are often limited by predefined interactive content and gestures, lacking the ability to respond to user movements

Uppsatsen syftar till att analysera hur partier i Sveriges riksdag år 2022 debatterade kring lagförslaget om en ny utlandsspionerilag i Sverige. Relevansen av denna undersökning motiveras med bakgrund mot den globala trend som visats ske på internationell nivå angående att stater och aktörer med liknande makt begränsar yttrande- och pressfrihet. Med detta som bas och ramverk diskuteras dessutom viPress and freedom of expression in Sweden in relation to the new Foreign Espionage Act - When human rights risk becoming negotiable. The essay aims to analyze how parties in Sweden's Parliament in 2022 debated the bill for a new foreign espionage law in Sweden. The relevance of this analysis is justified against the background of the global trend that has been shown to take place at the inter

Värdeöverföringar av olika slag från ett aktiebolag kan innebära risker för såväl bolagets borgenärer som enskilda aktieägare. Borgenärerna exponeras för en större risk ju mindre kapital som finns kvar i bolaget till betalning av deras fordringar. Minoritetsägare riskerar att bli förfördelade när majoritetsägare driver igenom värdeöverföringar som gynnar dem själva. Värdeöverföringsförbudet i 17 kValue transfers from a company may impose a substantial risk on both creditors and certain shareholders. As the coverage of the share capital decreases and less capital is kept within the company for the payment of its debts, the creditors are exposed to a greater financial risk. The minority shareholders on their part run the risk of being subjected to an undue disadvantage in the decision-making

Credit rating agencies have in recent literature been found to base their sovereign ratings on the same range of macroeconomic fundamentals. The purpose of this study is to find out whether these credit rating determinants are valid predictors when explaining actual defaults and not only affect the perceived creditworthiness of sovereigns. By studying a sample of 106 sovereign issuers in a logisti

Världen befinner sig i en ny industriell revolution som drivs av den artificiella intelligensen. Den artificiella intelligensen genererar enastående effekter i samhället. Däremot, vad händer dagen den artificiella intelligensen orsakar skada? Denna revolution har därav aktualiserat en rad olika skadeståndsrättsliga frågor. I detta arbete utreds vad som förutsätts för ett skadeståndsrättsligt ansvaCurrently, there is an ongoing industrial revolution driven by artificial intelligence. The artificial intelligence is an exceptional asset to society. However, the artificial intelligence has raised several tort law-related questions. This essay investigates the requirements that need to be fulfilled for an injured party to receive damages when damages are sustained to property or the human body.

Migrants do not only affect the societies in which they arrive. When people leave in large numbers, their absence will also have indirect consequences for the societies from which they left. Between 1860 and 1930, 1.4 million Swedes emigrated abroad, most of them settling in the United States. In this essay I look at how this historic migration episode, in which a quarter of the population left th

Authors: Linnéa Höök and Joanna Jörnbratt Titel: Social work students perceptions of social work with elderly Supervisor: Tove Harnett Examinator: Hans-Edvard Roos It may not come as a surprise that the field social work with elderly attracts relatively few. The question is why. This study aims to create an understanding of possible factors as to why social work with elderly is seen as an unattra

Forskningsfrågor: Är tidigare studiers förklaringsmodeller för fastighetsföretags kapitalstruktur applicerbara på den svenska marknaden? Hur påverkar kapitalstrukturen hos svenska fastighetsbolag deras lönsamhet över en period av ränteförändringar? Syfte: Studiens syfte är att undersöka om de förklaringsmodeller för fastighetsföretags kapitalstruktur som presenteras i tidigare studier även kan appResearch questions: Are previous studies’ explanatory models for real estate companies’ capital structure applicable on the Swedish market? How does the capital structure of Swedish real estate companies affect their profitability over a period of interest rate chnages? Purpose: The purpose of this study is to examine whether the explanatory models for the capital structure of real estate companie

Forskningsfråga: Skiljer sig kapitalstrukturen mellan familjeföretag och icke-familjeföretag? Syfte: Studiens syfte är att undersöka om det finns en skillnad i kapitalstruktur mellan familjeföretag och icke-familjeföretag noterade på börsen i Sverige. Utöver det undersöks hur företagsspecifika variabler, som exempelvis storlek, bransch och lönsamhet, påverkar företagens skuldsättningsgrad. MetodResearch Question: Does the capital structure differ between family-owned and non-family-owned businesses? Purpose: The purpose of this study is to investigate whether there is a difference in capital structure between family-owned and non-family-owned companies listed on the Swedish stock market. Additionally, the study examines how firm-specific variables, such as size, industry, and profitabil

Nyligen har preliminär forskning funnit att personer med självskadebeteende och andra psykiatriska diagnoser verkar ha en lägre funktionsnivå avseende grundläggande självomhändertagande aktiviteter, jämfört med personer med psykiatriska diagnoser men utan självskadebeteende. Anledningarna till detta har dock inte studerats i tidigare forskning. En explorativ kvalitativ forskningsstudie med en kritRecently, preliminary research has suggested that people with deliberate self- harm (DSH) and other psychiatric disorders have a lower functioning regarding fundamental self-care activities, compared to people with psychiatric disorders but without DSH. However, the reasons for this have not been studied in previous research. An explorative qualitative research study with a critical realist approa

Object. With increasing use of endovascular procedures, the number of aneurysms treated surgically will decline. in this study the authors review complications related to the surgical treatment of aneurysms and address the issue of maintaining quality standards on a national level. Methods. A prospective, nonselected amalgamation of every aneurysm case treated in five of six neurosurgical centers

Background: High-throughput sequencing often provides a foundation for experimental analyses in the life sciences. For many such methods, an intermediate layer of bioinformatics data analysis is the genomic signal track constructed by short read mapping to a particular genome assembly. There are many software tools to visualize genomic tracks in a web browser or with a stand-alone graphical user i

Background: The Emergency Department (ED) has increasingly been recognized as an important site of care for older adults with unmet palliative care needs. Despite this, no clear model of care delivery has emerged. Aim: To assess the acceptability and feasibility of a scripted palliative care communication intervention in the ED directed by social workers. We hypothesized that the intervention woul

Background: A prediction model that estimates survival and neurological outcome in out-of-hospital cardiac arrest patients has the potential to improve clinical management in emergency rooms. Methods: We used the Swedish Registry for Cardiopulmonary Resuscitation to study all out-of-hospital cardiac arrest (OHCA) cases in Sweden from 2010 to 2020. We had 393 candidate predictors describing the cir