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År 2005 vidgades kapitalskyddsreglerna i Aktiebolagslagen med syftet att omfatta fler situationer. Bland annat fick de förtäckta värdeöverföringarna sin egna legaldefinition, en definition som i efterhand har insetts vara onödigt svårtolkad. Denna uppsats handlar om de förtäckta värdeöverföringarna och dess begreppsdefinitions tolkningssvårigheter. Den förtäckta värdeöverföringen definieras efter In 2005, the swedish capital protection rules were expanded in the purpose to cover more situations. Among other things, the disguised value transfers got their own legal definition, a definition that has subsequently been realized to be relatively difficult to interpret. This essay deals with the disguised value transfers and the interpretation difficulties of its conceptual definition. The disgu

Sealing of the transverse seal (TS) represents a fundamental step in the assembling of aseptic packages. To prevent the package from being penetrated by gases and pathogens the TS must be tightly sealed. An understanding of the conditions that influence the flow and deformation of polymers is instrumental to designing sealing systems that are reliable and effective. This thesis was focused on cons

Purpose – This paper aims to improve the understanding how entrepreneurs practice inexpensive marketing by utilising human and social capital instead of financial resources. Methodology – This study was conducted following a qualitative methodology. The data was collected in seven semi-structured interviews with entrepreneurs who have made use of inexpensive marketing concepts and methods. We ana

Most of classic psychedelic literature indicate its potential benefit to society and the environment during a time of rapid environmental degradation and climate change– hinting its potential role to sustainability and socio-ecological transformation. There is virtually no study drawing the explicit interlinkages of classic psychedelic research to sustainability science but it is observed that the

This bachelor thesis is based on a fear of a growing consumption behavior where short lived life cycles of products are causing negative affects on our attempts of building long and healthy relationships to products. The work is also based on a hope of designing products that people are able to appreciate over long period of time. What is it that makes people value and appreciate desig

Tidigare forskning har visat att personer som skadar sig själva tenderar att uppleva mötet med vården negativt. Vårdpersonal kan ha negativa attityder till självskadebeteende, och deras möten med patienter kan väcka känslor av frustration, uppgivenhet och oro, vilket kan påverka bemötandet. Studier har framförallt gjorts med sjuksköterskor och läkare, och i betydligt mindre omfattning med psykologPrevious research has shown how individuals who injure themselves tend to have negative experiences from their encounters with health services. Health service staff may have negative attitudes towards Non-Suicidal Self-injury (NSSI) and their encounters with patients may evoke frustration, hopelessness and worry, which may influence their behavior towards patients. Studies have mainly focused on n

Despite its sandy beaches, lush forest, and many sunshine hours, Bornholm was placed on a list along with 23 other municipalities as a peripheral area by Erhvervsstyrelsen in 2014. This designation means that the municipality’s income per capita is less than 90 percent of the national average and over an hour away from a large city. Being called a peripheral area can come with many negative assump

I ljuset av BEPS-projektets strävan efter effektivare tvistlösningsförfaranden i samband med dubbelbeskattning har EU tagit fram mekanismer som avser att effektivisera skattetvistlösning inom unionen. Resultatet blev rådets direktiv (EU) 2017/1852 av den 10 oktober 2017 om skattetvistlösnings-mekanismer i Europeiska unionen (skattetvistlösningsdirektivet), vilket sedan 2019 även är implementerat iIn the light of the BEPS projects aim to implement more effective dispute resolution mechanisms in situations where a double taxation may occur the EU have worked to develop mechanisms to make dispute resolution within the union more effective. The EU’s effort resulted in the Council Directive (EU) 2017/1852 of 10 October 2017 on Tax Dispute Resolution Mechanisms in the European Union (the Tax Dis

Syfte: Syftet med denna studie är att undersöka unga konsumenters attityder till företags sociala ansvarstagande. Forskningsfrågorna är 1. Hur ser unga konsumenters attityder ut till socialt ansvarstagande? 2. Vilka åtgärder bör tas enligt informanterna, för att förändra konsumenters uppfattning om företag med bristande socialt ansvarstagande? Teoretisk referensram: Denna studie använder en teoretPurpose: The purpose of this study is to examine young consumers' attitudes towards companies' social responsibility. The research questions are 1. What are the attitudes of young consumers towards social responsibility? 2. What measures should be taken according to the respondents, to change consumers' perception of companies with a lack of social responsibility? Theoretical foundatio

Our study aims to get a greater understanding of why students choose a social work education and why the education is so popular despite the social service’s negative reputation. We also aim to get an understanding of the student's intended career paths. We used Hans-Georg Gadamer's hermeneutic approach to the study so that we could use our own interpretations of why students made their ch

Mental unhealthiness among school students in Swedish elementary schools has increased in recent years, which is not least seen by various reports and surveys. All schools have different approaches to their equal treatment work, focusing on making the students feel as comfortable as possible. In recent years, norm criticism has gained a greater part in this equal treatment work, which means making

This bachelor thesis deals with the reporting around the demonstration in Gothenburg on September 30th 2017 arranged by Nordiska Motståndsrörelsen (NMR), a Nordic Neo-Nazi movement. After a cultural debate in Sweden regarding freedom of speech and the attendance of the internet based right-winged alternative media Fria Tider on Mässan Bok & Bibliotek, also known as Bokmässan, always arranged a

The ongoing human impact in form of deforestation, urbanization and intense agriculture is affecting the natural hydrology and our freshwater lakes negatively. Both eutrophication and brownification has seen to increase with the ongoing environmental change which can potentially have large impact on our freshwater ecosystems. Using a mesocosm experiment, this study investigates the individual and

The purpose of this project was to create an object that improves the performances of football players, preferably on all levels, be it professionals or amateurs. The main theme was science and technology, to explore how they together can be used to accomplish this task. The project consisted of doing research on site at amateur football clubs, which included observations of training sessions a

The research field of middle management within elderly care in Sweden is fairly unexplored. Even more so, there is little to no research on communication or communicative leadership and its influence on middle management within elderly care. Therefore, this study aims to investigate managers perspective on communication by interviewing middle managers working with elderly care. Furthermore, the st

Augmented reality is a field which is getting increased funding every year, as more businesses are realizing the potential of rendering virtual objects in the real world. As the equipment gets more commercialized, the costs will get lowered while performance also goes up. As of now, augmented reality mostly makes use of plane detection and marker detection to find and locate objects. We want to in

Syftet med denna uppsats är att utifrån en rättsdogmatisk metodlära undersöka vad som krävs för att ett barn ska beredas vård med stöd av LVU för ett socialt nedbrytande beteende. För att besvara syftet har jag använt mig av underrättspraxis. Detta med anledning av att förarbetets tolkning av rekvisitet är vagt. Utifrån syftet är frågeställningarna: Hur bör barnets bästa tolkas? Överensstämmer LVUThe necessary conditions for the compulsory care of children based on the grounds of socially degrading behaviour are vague in the legislative history. The purpose of this thesis is to examine compulsory care of children on the grounds of socially degrading behaviour with aim of creating more clarity. This is regulated through 3 § of the Act pertaining to Special Provisions on the Care of Young Pe

About 90% of all startups fail to become successful, and the most significant reason is due to premature scaling. Limited research has priorly been conducted in the borderland between startups and supply chain. Explicitly on how a startup should go about defining its supply chain objective and how to measure its performance. Nevertheless, the high-tech startup industry sees potential in gaining in

At the foundation of most inequalities in expression of sexuality lie the social constructions of gender. For this reason I consider sex and sexuality education as a possibility to challenge institutionalised sexism and enhance sexual well-being. As sex education has become a battle of morality, non-governmental organisations and others can be seen as alternatives to the national curriculum plan e

Power production represents one fourth to one third of all CO2 emissions. Carbon Capture and Storage (CCS) in one way to approach the increasing problem with CO2 emissions from fossil fuelled power plants. The CO2 is separated, compressed and transported to a final storing site. To allow more efficient transport and to match the pressure of the final storing site, the CO2 is compressed to a superc