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Denna uppsats behandlar de nya 3:12-reglerna i IL:s 57 kapitel, som trädde i kraft den 1 januari 2026. Reglerna styr beskattningen av utdelning och ka-pitalvinster på kvalificerade andelar i fåmansföretag och har som huvudsakligt syfte att motverka inkomstomvandling, det vill säga att arbetsinkomster om-vandlas till lägre beskattade kapitalinkomster. Reformen bygger huvudsaklig-en på förslagen i SThis thesis examines the new 3:12 rules in Chapter 57 of the Swedish Income Tax Act, which entered into force on 1 January 2026. The rules govern the taxation of dividends and capital gains on qualified shares in closely held companies and are primarily intended to prevent income shifting, that is, the conversion of labour income into more lightly taxed capital income. The re-form is largely based

The emission reductions of the European steel industry which account for 5 of CO2 emissions within the European Union (EU), have thus far been limited in part due to the free allocation under the Emissions Trading System (ETS). Legislation has been introduced, aimed at increasing the effectiveness of the ETS by phasing out the free allocation while simultaneously protecting the European steel indu

Människor begår ofta brott tillsammans med andra. Denna uppsats handlar om hur gränsdragning mellan framförallt medgärningsmannaskap och medhjälp och den problematik som de otydliga gränserna medför. Syftet med detta arbete är att undersöka rättstillämpningen under det senaste decenniet vad gäller gränsdragningsproblematiken mellan medverkansformen medhjälp och termen medgärningsmannaskap. YtterliPeople often commit crimes together. The thesis discusses the problems connected to the flexible laws within the complicity area of Swedish penal law. The focus being the demarcation between being charged as a “co-party perpetrator” or being charged with complicity. The purpose of the essay is to discuss relevant cases in relation to the above- mentioned demarcation problems. In addition to this,

A key question for researchers is what blockages are on the pathway towards a sustainable transformation? This research is exploratory and advocacy based, taking place within a rural region in Norway. It involved two interconnected questions: Q1. What are the challenges to increasing environmentally sustainable performance in the region? Q2. What solutions could increase environmentally sustainabl

Hemliga tvångsmedel är av stor betydelse för framgångsrik brottsbekämpning i samhället. Samtidigt innebär det en inskränkning av den enskildes rätt till privat- och familjeliv. Detta arbete analyserar om det är möjligt för brottsbekämpande myndigheter att skapa trygghet i den demokratiska rättsstaten genom mer effektiv brottsuppklaring med hjälp av hemliga tvångsmedel, utan att samtidigt kränka deSecret surveillance methods are of great importance for successful law enforcement in today’s society, however, the benefits for the crime fighting authorities can be at the expense of the individual’s rights to privacy. The object of this thesis is to analyze whether it is possible for law enforcement agencies to create a safe community, in a democratic constitutional state, through the use of se

The Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC was implemented in Finland by the Act on Public Procurement and Concession Contracts (1397/2016, “Procurement Act”) which entered into force on 1 January 2017. The most important obligation of the Procurement Act is the obligation to organise a competi

For decades, the use of elevators has been prohibited during emergencies but with the ever-increasing heights of the buildings, safe and timely vertical evacuation by the conventional means of stairs seems more and more of a challenge. With the recent push for a better understanding of the pros and cons of use of elevators for evacuation by various concerned parties, it is imperative that there is

The construction of Passive Houses is challenging. On one hand, there is a strong pressure to reduce the investment cost and on the other hand optimal energy efficiency should be reached. Hence that it is indispensable for architects, engineers, and constructors to avoid any causes throughout the whole project, that would lead to performance gaps and costs overruns. The purpose of this degree proj

Acidification was one of the biggest environmental issues during the 20th centaury, especially in Sweden since acidic emissions from other regions ended up in the ground and water here. In this study, data from several lakes in Ulricehamn Municipality was analysed with consideration of acidification. Liming has been carried out in three lakes, Surströmmasjön, Vallsjön and Trehörningen, since the 1

With the large amount of surveillance cameras in our public spaces there has been much discussion about their effects on privacy. Axis communications has an algorithm that tries to remedy this by making it hard to see who is in an image but still have it possible for a neural network to detect that there is a person present. This thesis explores how this algorithm needs to be adapted to be implem

The red deer (Cervus elaphus) is a highly adaptable animal that can live in a wide range of habitats while sustaining itself on many different types of food. However, management of red deer populations is at a cross-road, since large populations are desired from hunting and recreational perspectives, but too large populations can cause significant economic damage on production forests and farmed c

Den ökade andelen kapital som riktas mot hållbar utveckling genom att med offentliga medel frigöra privata investeringar i utvecklingsprojekt genomförda av privata aktörer kan, vid en första anblick, verka som ett framgångsrikt resultat av mobiliseringen av nödvändiga finansiella medel för att uppnå Agenda 2030 och de globala hållbarhetsmålen. Inkluderingen av den privata sektorn att bidra till, The increased allocation of capital that is being directed towards sustainable development through the unlocking of private investments with the use of public funds into private sector-led development projects might, at first, seem as a successful outcome of the necessary mobilization of funds for the achievement of the 2030 Agenda, including the SDGs. The invitation of the private sector into so

In this bachelor project, the electron transport within quantum dot transistor devices, whose barriers are electrostatically induced, was measured and analysed. The properties of devices with this particular architecture are not yet fully understood. We successfully synthesised several 150x50x50 nm of these devices, where the potential barrier gates are defined next to the nanowire to form the qua

Den europeiska idrottsmodellen är ett koncept som antagits av EU:s in-stitutioner och som bygger på de europeiska värdena solidaritet, respekt och jämlikhet. Den har fått ett ökat erkännande genom olika dokument och icke-bindande lagstiftning, men införlivades i primärrätten genom artikel 165 i fördraget om Europeiska unionens funktionssätt i och med Lissabon-fördraget. Idrottens styrande organ haThe European Model of Sports is a concept adopted by EU’s institutions which relies on the European identities of solidarity, respect and equality. While it has gained increased recognition through various documents and soft law practices it was incorporated in primary law through Article 165 TFEU with the Lisbon Treaty. The governing bodies of sports have for long endured autonomous ruling and re

Begreppet särskild måttfullhet har styrt marknadsföring av tobaksprodukter sedan 1975. Idag råder som huvudregel ett förbud mot marknadsföring av tobaksprodukter. Ett av undantagen till huvudregeln är att kommersiella meddelanden inom butiker får förekomma så länge de inte är uppsökande, påträngande eller uppmanande till bruk av tobak. Dessutom måste dessa kommersiella meddelanden, för att vara tiThe concept of particular moderation has governed the marketing of tobacco products since 1975. As a general rule, marketing of tobacco products is forbidden. One of the exceptions to this general rule is that commercial messages within shops may occur as long as they are not reaching out to people, intrusive or inciting the use of tobacco. In addition, these commercial messages must, in order to

Sverige är en av Europas ledande gruvnationer och den svenska gruvindustrin utgör en mycket viktig näring från försörjningssynpunkt, sysselsättningssynpunkt och industriell synpunkt. Samtidigt som mineralindustrin innebär stora vinster för samhället medför den även rad betänkligheter ur miljösynpunkt. Gruvverksamhet för bland annat med sig buller, damm, förändrad hydrologi och utsläpp av olika slaSweden is one of Europe's leading mining nations and the Swedish mining industry is an important industry from a supply, employment and industrial point of view. At the same time as the mineral industry brings profits for society it also brings consideration from an environmental point of view. Mining activities include noise, dust, altered hydrology and emissions of various kinds. In addition

The world is constantly changing, and business strategies are changing with it. Companies are offering new delivery options and technologies for customers globally when doing purchases. IKEA, a global furniture retailer, is expanding their touchpoints by opening retail stores in city centre locations in order to become more accessible. The ways customers travel in urban areas are more varied incl

Denna uppsats har till syfte att utreda det rättsliga klimatet och se på vilka faktorer som påverkade rättstillämpningen under de svenska häxprocessernas tidiga skede. Den ska även se hur detta tillsammans med myndigheternas agerande påverkade processernas fortsatta spridning. För att uppnå detta inleds uppsatsen med att ge en överblick över samhället och den gällande rätten vid häxprocessernas This paper aims to investigate the legal environment during period of 1667-1672 and to see which factors influenced the application of law during the Swedish witch trials in their early stages. It will also investigate how these factors, along with the actions of the authorities, affected how the early witch trials spread over the country. To achieve this, the essay begins by giving an overview of

Increased energy efficiency is a fundamental pillar to foster sustainable energy systems and a resource efficient economy. To that end, policies and measures to promote energy conservation and energy efficiency technologies are greatly needed in order to reduce or correct market and behavioural failures that prevent efficiency improvements, and resulting economic and environmental gains. To addres