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Uppsatsens syfte är att undersöka klassificeringen av andelar i fåmansbolag och enskild näringsverksamhet och jämför klassificeringarna med varandra. Syftet med jämförelsen är att utröna vilka principiella skillnader och likheter som finns mellan klassificeringarna. Andelarna i ett fåmansbolag kan klassificeras antingen som kvalificerade eller okvalificerade, syftet med klassificeringen är att sThe purpose of this essay is to examine the classification of shares in close companies and private economic activities and to compare the classifications with each other. Conducting this comparison will ascertain what fundamental differences and similarities there are between the classifications. In a closed company, the shares are classified either as qualified or unqualified and the aim with

This thesis investigates the volatility structures found in forward-looking fundamental valuations of the Swedish stock index OMXS30. The evaluated data constitutes daily observations of P/E ratios based on twelve months earnings estimates during the period 2009-01-02 until 2018-10-18. The analysis is conducted by applying a GARCH modelling framework to a log-return transformed return series deriv

Denna uppsats behandlar EU:s nya regler som förändrar kravet på prospekt - ett detaljerat informationsdokument som företag måste publicera när de erbju-der aktier till allmänheten eller noterar dem på en marknadsplats. Prospektet skyddar investerare genom att ge klar information om företaget, aktierna och riskerna, så att de kan fatta välgrundade beslut. Uppsatsen fokuserar på "tröskelvärdet&This essay discusses how the EU's new regulations change the requirement for prospectus - a detailed information document that companies must publish when offering shares to the public or listing them on a marketplace. The prospectus protects investors by providing clear information about the company, the shares, and the risks, enabling them to make well-informed investments. The essay focuses

The issue of food waste is a growing global problem having social, environmental and economic consequences. Over the recent years, this issue has received attention at International, national, regional and local levels. One such example is the case of Malmö which, in their Sustainable food policy has identified food waste as one of the key areas to reduce Greenhouse gas emission down to 40% of 200

Byggprocessen har en omfattande roll i det infrastrukturella bygget och utgör grunden till en byggnation. Man kan uttrycka byggprocessen som en helhetsbild av hur uppförandet av en byggnad/anläggning går till. Många olika aktörer är involverade i denna process. Byggprocessen innefattar allt från inventeringar, behovsutredningar, gestaltningar till tekniska lösningar, produktion och förvaltning. ÄvThe construction process has a profound role withing the infrastructure, and lais the foundation for the construction itself. It can be described as layout of how the construction will be managed, provided for and organized. Therefore, this process involves several actors. The construction process involves activities such as inventory, needs investigations, designs for technical solutions, product

The coastline of Hai Hau District, located on the northeast coast of Vietnam with about 30 km of shoreline, is chronically eroding. Previous studies have tried to highlight the main causes of the erosion along this coastline, and several hypotheses exist. To examine the hypothesis that gradients in the longshore sediment transport rate and cross-shore fine sediment lost offshore are the main cause

Popular Abstract in Swedish Svår alfa-1antitrypsinbrist (AAT-brist), s.k. PiZZ, är ett ärftligt tillstånd som har en hög förekomst i Sverige, cirka 1/1600. Bristen innebär ökad risk för utveckling av kroniskt obstruktiv lungsjukdom (KOL), speciellt hos rökare. Leversjukdom är också relativt vanlig och kan förekomma såväl i barndomen som i hög ålder. Levercirros (skrumplever) och levercancer är öveSevere alpha-1 antitrypsin deficiency (AATD) is a genetic disorder associated with increases risk of developing of chronic obstructive lung disease and liver disease. The Swedish National Registry for individuals with severe AATD was started 1991.Up to October 2008, a total of 1349 individuals were included in the registry. The aims of the studies in this thesis which bases on AATD registry are to

Studien har som syfte att undersöka huruvida flygolyckor påverkar flygplanstillverkares aktiepriser. Tidsperioden som undersöks är mellan år 2000 och 2018 och begränsas till olyckor där 30 personer eller fler miste livet. Metoden som ligger till grund för arbetet är en händelsestudie som tillsammans med statistiska test undersöker effekten av flygolyckor. Historiska data i form av faktiska aktiekuThe purpose of this study is to investigate whether aircraft accidents affect the stock prices of aircraft manufacturers. The time period examined is between 2000 and 2018 and is limited to accidents where 30 people or more lost their lives. The method that underlies the work is an event study that, together with statistical tests, investigates the effect of airplane crashes. Historical data in th

Genom skattereformen 1990 infördes det duala skattesystemet i Sverige. Detta innebär att inkomster beskattas progressivt eller proportionellt beroende på var inkomster härrör från. Tjänsteinkomster, såsom lön, beskattas progressivt med en marginalskatt upp till 57 %. Kapitalinkomster, såsom utdelning och kapitalvinster, beskattas proportionellt med en skattesats på 30 %. Utdelningar beskattas ävenDue to the taxation reform in 1990 a new tax system were introduced in Sweden. Incomes taxed progressive or proportional depending on where the income derives from. Labour income, such as salary, taxed progressively with highest rate of tax at 57 %. Capital income, such as dividend, taxed proportionally with a 30 % rate. Dividend also meets a 22 % tax within the company. This could seem unproblema

The aim of this paper is to evaluate potential leading indicators of a recession in Sweden. To answer the question potential leading indicators are first identified with previous findings in literature and with the current state of the Swedish financial system as background. Then these variables will be included in a probit regression at different forecasting horizons. The horizons are one, two an

I rådande klimat och omvärldsläge har energianvändning fått ett allt större fokus än vad det hade för en 5 – 10 år sedan. Företag och regioner har blivit alltmer medvetna om energikostnaderna där en av de största punkterna är uppvärmning och nedkylning av lokaler. Ett sätt att minska energianvändningen är att kyla ner visa zoner i stället för hela lokalen. Detta lämpar sig i lokaler med höga krav In current times due to climate change and the geopolitical environment, more emphasis has been placed on energy usage compared to 5 – 10 years ago. Companies and Counties have become more aware of the energy costs, where one of the biggest posts are heating and cooling indoor spaces. One way of lowering the energy usage of buildings is that instead of cooling the whole indoor space only certain z

Problem description: A vast amount of research has been done on outsourcing due to the trend of outsourcing activities to low-cost countries that have influenced the manufacturing industry. However, many researchers emphasize that there is not enough research conducted on the subject of insourcing decisions. Hence, it is necessary to explore this area further to create a deeper understanding of th

The Commission has put forth a proposal for a Regulation on a Common European Law of Sales (CESL). It is envisaged – as of now – as an optional second regime within each member state‘s law, electable for transnational consumer contracts and contracts among traders, as long as one of them is a small or medium-sized enterprise. The intention is to provide contractors with a level playground of one l

Sweden has an almost three-century-long tradition of openness, whose principles are enshrined in the state’s fundamental laws. When the revolution of the Internet was in full bloom at the turn of the century, with new forms of mass communication innovating the media landscape, Sweden saw the opportunity to strengthen freedom of expression and information, as one of the main pillars of openness. Th

Hjärta och blodkärl – Sida 14 – Vetenskap och Hälsa Hoppa till innehåll Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök Kategori: Hjärta och blodkärl God säkerhet vid införsel av specialprotes i kroppspulsådern 2012-08-14 Vid bukaortaaneurysm vidgar sig stora kroppspulsådern vilket i längden kan leda till att å

https://www.vetenskaphalsa.se/kategori/hjarta-och-blodkarl/page/14/ - 2026-07-19

Mage och tarm – Sida 6 – Vetenskap och Hälsa Hoppa till innehåll Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök Kategori: Mage och tarm Bukhjärnan – nästan lika smart som hjärnan 2012-06-05   Eva Ekblad och Ulrikke Voss. Foto: Roger Lundholm Det avancerade nervsystem, som likt en nätstrumpa omsluter den ungefä

https://www.vetenskaphalsa.se/kategori/mage-och-tarm/page/6/ - 2026-07-19

Syftet med denna avhandling är att undersöka användningen av naturrättsligt språkbruk i de danska agrarreformerna, cirka 1750-1800. Detta görs genom en social kontextualisering som fokuserar på de sprickor som fanns i det danska samhället före och under reformperioden. Jag hävdar att dessa huvudsakligen utgjordes av interna materiella skillnader inom den danska jordägande eliten, inklusive deras oPopular science description The agrarian reforms of the 18th century were some of the most momentous historical events in Danish history. In the span of 30 years, half of all peasants went from living in a state of serfdom to owning and cultivating their own plots of land, free from the onerous ties of manorial dependence that they had toiled under for hundreds of years. In this pioneering dissert

Among adolescents, loneliness is common. One kind of loneliness, existential loneliness, is understood as a painful part of the human condition. During adolescence, existential loneliness has been shown to be challenging to navigate independently. Therefore, this study aimed to explore Swedish adolescents’ experiences of existential loneliness regarding receiving and providing support. This study

BACKGROUND: Postmortem MRI has opened-up avenues to study brain structure at ultra high-resolution revealing details not possible to observe with in vivo MRI. Here, we present a novel package (purple-mri) which performs tissue segmentation, anatomical parcellation and spatial normalization of postmortem MRI. Additionally, we provide a framework to perform point-wise surface-based group-level studi