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För att förstå skatterättens effekt på det svenska samhället krävs kontinuerlig utredning och utvärdering av regleringarna. Med anledning av detta undersöks i denna uppsats fåmansföretagsbeskattnings effekt på samhället utifrån ett neutralitetsperspektiv. Genom en fördjupad analys klargörs hur neutrala fåmansföretagsbeskattningens regleringar kan anses vara vid val av associationsform. Med dennTo understand the effect of tax law on the Swedish society, continuous investigation and evaluation of regulations is required. With this in mind, this thesis investigates the effect of close company taxation on society from a neutrality perspective. Through a deep analysis, it becomes clear how neutral the regulations for close company taxation are when choosing the form of association. Based on

Life at a music festival can be both a blessing and a curse. It creates a feeling of escaping reality into euphoric happiness and freedom that only music festivals can bring. But one thing can drastically change this mood and make the living at the festival quite miserable – the weather. Rain as well as too high or low temperatures contribute to this negative change of mood. The festival chosen fo

The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back o

The report, designed for interested parties of the industrial food industry in France, is founded on three research questions inspired by literature studies of sustainable development, management of corporate social responsibility, industrial food production and food product quality. The research questions search for the identification and explanation of critical categories of concern relevant for

This thesis explore how the balance of a packaging standardisation and adaptation strategy, from a distribution and sales perspective on different markets, can satisfy the markets needs and increase sales. An inductive approach has been used as well as the thesis is both explorative and explanatory. Since the authors wanted to find a broader perspective and analysing secondary data, the following

1991-års skattereform har inneburit att den svenska företagsbeskattningen i huvudsak anpassas till den europeiska marknaden. Den svenska modellen skapar en skillnad i systemet mellan skattebelastningen på förvärvs - och kapitalinkomster. Dock har den proportionella skatten på kapitalinkomster bedömts ha avsevärt bidragit till att uppnå målen om likformighet och neutralitet i beskattning av olika i1991 tax reform has meant that the Swedish company taxation mainly adapted to the European market. The Swedish model creates a difference in the system between the tax burden on earned - and capital income. However, the proportional tax on capital income is estimated to have contributed significantly to the achievement of uniformity and neutrality in the taxation of different investment options. T

Energy use and energy feedback - An evaluation of Sweden’s largest energy saving experiment at E.ON E.ON Sverige AB is now performing Sweden’s largest energy saving experiment to see if its customers can reduce their electricity consumption just by visualizing it. The experiment turns to 10 000 of E.ON’s customers, having an annual consumption exceeding 10 000 kWh. Customers are equipped with a di

Combustion of fuel in diesel engines emits substances harmful to the environment such as soot. These emissions can be reduced by either in-cylinder treatments or after-treatments. One of the common in-cylinder treatments is multiple-injection, which divides a single fuel injection to multiple smaller injections. There are many open questions on the physical processes of the ignition, combustion a

An increase in hip fracture incidence during the recent half-century has been reported worldwide and has been predicted to continue. Recent publications, however, have reported stable or even decreasing hip fracture incidence. No reports evaluate whether these changes in hip fracture incidence are associated with changes in bone mineral density (BMD), if they apply in both urban and rural settings

Syftet är att studera och analysera processer vars mål är att förändra vardagen för två marginaliserade grupper, så att de i större utsträckning blir delaktiga i samhället. De två undersökta grupperna är manliga unga narkomaner och äldre utvecklingsstörda. Avhandlingen består av tre geografiska perspektiv: 1) det tidsgeografiska synsättet, 2) känslan för platsen och 3) socialgeografiska teorier omThe aim is to study and analyse processes intended to change the daily lives of two marginalised groups and enable them to participate to a greater extent in the community. The two marginalised groups are young male drug addicts and older intellectually disabled. The thesis is permeated by three geographic perspectives: 1) the time-geographic approach, 2) sense of place and 3) social-geographic th

That data from polar orbiting satellites have detected a widespread increase in photosynthetic activity over the last 20 years in the grasslands of the Sahel is justifies investigating its role in the tropical carbon cycle. But this task is undermined because ground data that are generally used to support the use of primary production models elsewhere are lacking. In this paper, we profile a Light

The aim of this thesis was to study onlay bone grafting in the adult rat to improve graft incorporation and perservation of graft size. In 167 adult isogeneic lewis rats, the size maintenance and bone formation at the graft-host interface of uni- and bicortical onlays positioned in various environments and treatments were investigated. The findings were assessed after four, 12 and 20 weeks with ro

Microcrystalline cellulose (10 g/L Avicel) was hydrolysed by two major cellulases, cellobiohydrolase I (CBH I) and endoglucanase II (EG II), of Trichoderma reesei. Two types of experiments were performed, and in both cases the enzymes were added alone and together, in equimolar mixtures. In time course studies the reaction time was varied between 3 min and 48 h at constant temperature (40degreesC)

We present the results of 3D high-resolution calculations of the last inspiral stages and the final coalescence of neutron star binary systems. The equations of hydrodynamics are solved using the smoothed particle hydrodynamics method with up to 106 particles. Using Newtonian gravity, but adding the forces emerging from the emission of gravitational waves, we focus on the impact of microphysics on

Universities have become important components of the national innovation systems in innovation driven economies. To strengthen the university related flow of mainly technological knowledge into commercialized products many European countries have followed the American example and changed from an inventor-ownership system to a university-owned system (Genua & Rossi, 2011). Today most European c

Popular Abstract in Swedish Med magnetkamera (magnetresonans, MR) kan utmärkt morfologisk information erhållas men tekniken är även användbar för funktionella studier. En funktionell tillämpning är att mäta perfusion (kapillära blodflöden). Perfusionsrelaterad information kan åskådliggöras på flera sätt med MR, ofta via signalförändringar orsakade av spårämnen eller kontrastmedel i blodet. Den teThe studies presented in this thesis concern the optimisation and evaluation of the dynamic susceptibility contrast magnetic resonance imaging (DSC-MRI) technique for the assessment of perfusion-related parameters of the brain, such as cerebral blood flow (CBF), cerebral blood volume (CBV) and mean transit time (MTT). Several methodological factors influence these measurements, for example, contra

The overall objective of this thesis is to understand the role of diversification at household level, its patterns, determinants and effects on rural smallholder farmers in SSA, as well as its implications for the process of structural transformation in SSA. In the thesis, I use a mixed methodology and combine different types of data on rural smallholders in SSA to answer the objectives a review o

When on September 15, 2008 the financial conglomerate Lehman Brothers files for bankruptcy – and with that ‘officially’ sparks off the international financial crisis – few would have anticipated the invasive effect this crisis would come to have on the professional and personal lives of many across the world. Today, this implosion remains a mere ‘blip’ in the universe of events that ensued. On c

BACKGROUND: Cerebral endothelial dysfunction occurs in a spectrum of neurodegenerative diseases. Whether biomarkers of microvascular endothelial dysfunction can predict dementia is largely unknown. We explored the longitudinal association of midregional pro-atrial natriuretic peptide (MR-proANP), C-terminal endothelin-1 (CT-proET-1) and midregional proadrenomedullin (MR-proADM) with dementia and s

Objective: To investigate differences in different aspects of social participation and social capital among baseline daily smokers that had remained daily smokers, become intermittent smokers, or stopped smoking at one year follow up. Design/setting/participants/measurements: 12 507 individuals, aged 45–69 years, interviewed at baseline between 1992 and 1994 and at a one year follow up were inve