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År 2014 antogs direktiv 2014/65EU, även kallat MiFID II. Direktivet reglerar bland annat hur finansiella institut ska organisera sin verksamhet för att skydda kundernas intresse i de fall kunderna handlar med finansiella instrument. Direktivet är skrivet med ett starkt kundskydd och harmoniserad inre marknad som mål. Två år senare, 2016, antogs direktiv 2016/97, även kallat IDD. IDD är motsvarandeThe financial crisis 2008 revealed several weaknesses in the regulation on the financial markets. It was evident that a new, stricter, regulation was needed to be created. Directive 2014/65EU, MiFID II and directive 2016/97, IDD, is a part of the new financial regulation. MiFID II regulates how financial institutes can interact with investors, when investors seek to buy or sell financial instrumen

Den svenska företagsbeskattningen baseras på att varje enskilt företag är ett självständigt skattskyldigt subjekt. Däremot finns vissa möjligheter att beakta flera företags resultat av näringsverksamhet när dessa ingår i en koncern. Ett alternativ som har ställts upp är de skatterättsliga koncernbidragen. Då koncernbidragsreglerna aktualiseras och en värdeöverföring har skett mellan två företag inSwedish corporate taxation is based on the fact that each individual company is an independently taxable subject. On the other hand, in some circumstances it is possible to take into account several companies' income of economic activities, when these are part of a corporate group. One option available is the group contribution. If the rules concerning group contributions are applicable and a

Background: A major part of medical pathology in internal medicine is associated with chronic alcoholism. The aim of the current study was to investigate whether screening for Alcohol Use Disorders (AUD) can be improved through determination of direct ethanol metabolites compared to traditional biological state markers, the Alcohol Use Disorders Identification Test (AUDIT) and additional self-repo

This article investigates and discusses a football chant, a riff from a popular rock song entitled “Seven Nation Army” by the rock group The White Stripes from Detroit, USA. The chant is sung by supporters at football matches even in Sweden but also in corresponding social contexts, as when high school students graduate or at the pub. The survey, which was to by a reduction method compare the riff

Ribonucleotide reductases (RNRs) catalyze the reduction of ribonucleotides to deoxyribonucleotides, the building blocks for DNA synthesis, and are found in all but a few organisms. RNRs use radical chemistry to catalyze the reduction reaction. Despite RNR having evolved several mechanisms for generation of different kinds of essential radicals across a large evolutionary time frame, this initial r

The aim was to explore the utility for staging and prognostic impact of carcinoembryonic antigen (CEA), cytokeratin 20 (CK20), guanylyl cyclase C (GCC), CUB (complement protein subcomponents C1r/C1s, urchin embryonic growth factor, and bone morphogenic protein 1) containing domain protein 1 (CDCP1) and mucin 2 (MUC2) mRNA levels in mesenteric lymph nodes of colorectal cancer (CRC) patients. Lymph

The formation of industry standards for environmental issues and corporate social responsibility is gaining acceptance but the number of successfully implemented programs are few. On an individual level companies have for some time applied company standards or codes of conduct. But on a collective level cooperation seems much more difficult. Although from an economic point of view there are clear

In the current stage of the COVID-19 pandemic, as countries open up after an extended period of lockdown, it is important to assure the population that their health is not being sacrificed. In this article, we develop a geomapping approach to identify high-risk areas by considering four nonclinical risk correlates for COVID-19. These are population density, percentage of the population that is exp

Background: Despite a strong social gradient in the prevalence of obesity, there is little scientific understanding of obesity in people settled in deprived neighbourhoods. Few studies are actually based on objectively measured data using random sampling of residents in deprived neighbourhoods. In addition, most studies use a crude measure, the body mass index, to estimate obesity. This is of conc

Under de senaste åren har incitamentsprogram har blivit ett allt vanligare tillvägagångssätt för att kompensera bolagsledningar. Vanligtvis består programmen av en blandning av fasta och rörliga ersättningar som kan baseras på kontanta och aktierelaterade incitament. Den ökade användningen av incitamentsprogram kan förklaras genom agentteorin. Enligt teorin kan principalen styra agentens handlanDuring the last decades incentive programs have become increasingly more popular in terms of rewarding top-management. Ordinarily the schemes consist of a mix of fixed and variable pay, which may be based on either monetary or stock-related incentives. The augmented use of incentive schemes may be explained by agency theory. The theory provides that a principal may control the behavior of an agen

The aim of this study was to investigate the behavior of a dense jet discharged into lighter ambient water. This situation can be found for brine water discharged from desalination plants. Desalination plants discharge heavier brine water, generated in the process of manufacturing fresh water, to the receiving water, usually the sea. Future extended use of desalination technologies implies larger

Death and grief in fairytales. An exploratory literature study The aim of this study was to examine how death and grief is portrayed in fariy tales and how we can understand these stories from a therapeutic purpose. Our main questions were: What general norms are conveyed in the fairytales? What norms on grief and death are produced in these stories? What would these stories convey if they were t

The critics about poor performance of NGOs over the last two decades focuses on their inclination towards ‘big D’ development – project based intentional activity in health, education and water which has little intention to challenge existing power relation and social structures - and underlined the loss of transformatory edge of participation. Critics further urged NGOs to realign their orientati

Lagstiftaren har gjort bedömningen att barn i åldrarna 15-17 år bör skyddas från vissa sexuella handlingar och därför har man kriminaliserat köp av sexuell handling av barn. För att ansvar ska kunna utkrävas måste gärningspersonen ha uppsåt ifråga om alla omständigheter utom barnets ålder, där måste denne endast agerat oaktsamt. Enligt 6:13 BrB kan en person dömas för köp av sexuell handling av baThe legislator has determined that children in the ages of 15-17 years should be protected from certain sexual acts and therefore it has been criminalized to purchase sexual acts from children. In order for liability to be claimed the perpetrator must have intent about all circumstances but the child’s age, where he must only act negligently. According to 6:13 in the criminal code a person can be

Denna uppsats undersöker failing firm-doktrinen ur ett rättsekonomiskt perspektiv och granskar vilka samhällsekonomiska konsekvenser som tillämpandet av doktrinen ger upphov till jämfört med om doktrinen inte tillämpas. För att kunna göra denna undersökning utreder uppsatsen inledningsvis vad failing firm-doktrinen egentligen innebär, när den är tillämplig, vilka krav som uppställs för dess tillämThis paper examines the failing firm doctrine through a law and economics perspective and audits the economic impact of the doctrine. The thesis initially examines the meaning of the failing firm doctrine, when it is applicable, the requirements for its applicability and how it has been addressed in case law. The thesis then turns to examine the socio-economic consequences that application of the

Allt sedan Öresundsbron öppnades år 2000 har både pendlingen över landsgränserna och integrationen i Öresundsregionen gått stadigt framåt. Det pendlas dagligen fram och tillbaka från bostaden i det ena landet till arbetet i det andra, framför allt är pendling över landsgränsen från bostaden i Sverige till arbetet i Danmark omfattande. Det finns alltid en risk för att en inkomsttagare blir dubbelThe commuting and the integration in the Öresund region have progressed ever since the bridge between Denmark and Sweden opened up for traffic in the year of 2000. Every day commuting across the border from the residence in one country to the place of work in the other country is taking place. The commuting between the residence in Sweden to the place of work in Denmark is the far most frequent.

Today a majority of the world’s population is living in urban areas and this trend is expected to continue in the foreseeable future. Globalization plays a key role in the expansion of urban areas as well as urban-related social, economic and environmental problems. Accelerating pace of life together with the globalization of the economy and culture has brought with it homogenization of lives and

Interpersonal processes - A quantitative study of how staff within youth welfare perceives the importance of the relationship with the youth in the treatment You occasionally meet the opinion that treatment within institutional youth care doesn’t work out well, even though the intentions of the care provided by SiS (The National Board of Institutional Care in Sweden) are that it shall. If the met

The situation at Plastal AB is following; the plant in Simrishamn has not capacity enough but the plant in Kristinehamn has unused capacity. My task with this master thesis is to build a logistic flow between this two plants, optimize purchase quantities and ensure delivery safety. The production of the Intermediate Section (LS) will be divided between the plants. The LS will be produced in the f