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I ett kommanditbolag krävs att minst en av bolagsmännen, komplementären, har ett obegränsat ansvar för bolagets förpliktelser. Av bland annat skatteskäl och för att undvika den risk det innebär att vara komplementär används ibland ett aktiebolag som komplementär i bolaget. Att ett aktiebolag kan vara komplementär råder det inget tvivel om, men vilka effekter en sådan konstruktion medför är mer oklIn a limited partnership (Sw. kommanditbolag) at least one partner must be a general partner with unlimited liability. Because of tax reasons and to minimize the risk associated with being a general partner, a limited liability company (Sw. aktiebolag) is sometimes used as a general partner. Limited liability companies are required to comply with the capital protection rules provided in the Swedis

Sedan tidigt 2000-tal har den tekniska utvecklingen eskalerat kraftigt och ligger således till grund för en rad nya produkter. Den offentliga sektorn besitter en mängd intressant information både i digitalt och pappersformat. I takt med att intresset för skapandet och behovet av nya informationsprodukter och informationstjänster ökat har efterfrågan på informationen från offentliga sektorer blivitSince the early 2000s, technological developments have increased heavily which have formed the basis for a series of new products. The public sector possesses interesting and useful information while the demand for information has become increasingly sought after which is why the creation information products and services have become a booming market. In 2003, the European Parliament and the Eur

Environmental degradation is often understood as linked to poverty and ignorance of ecosystem values. Taking point of departure in the theories of ecological economics and political ecology, this study seeks to offer an alternative explanation of the concurrence of environmental degradation and economic challenges. Through participatory observation, semi-structured interviews and group interviews,

The Swedish primary health care market has recently undergone a care choice reform where patients are allowed to choose which provider to be listed at. It has also opened up the market for private primary health care providers to a larger extent and a more competitive structure is created where capitation, a prospective and fixed reimbursement method, to varying degrees is used as a mean of provid

1. Aquatic ecosystems in Northern Europe are expected to face increases in temperature and water colour (TB) in future. While effects of these factors have been studied separately, it is unknown whether and how a combination of them might affect phenological events and trophic interactions. 2. In a mesocosm study, we combined both factors to create conditions expected to arise during the coming ce

Treeline encroachments and retractions can provide global-scale feedbacks to the climate system, and treeline dynamics are therefore of great relevance for understanding global climate variability. To assess the accuracy of long-term treeline simulations based on the generalized dynamic vegetation model LPJ-GUESS, we simulate European Arctic treeline dynamics over the past 9000 years and compare t

Despite the worldwide importance of entrepreneurship, economic research on this topic has been only fragmented so far. Therefore, the goal of this study was firstly to find a common ground between the established neoclassical, endogenous and institutional growth frameworks on the one hand and the entrepreneurial school on the other hand. For this purpose the distinctive models developed by Solow,

Barnpornografibrott regleras i 16 kap. 10a§ BrB. Bestämmelsen omfattar nästintill all tänkbar befattning med barnpornografi. De huvudsakliga skälen för kriminalisering är att skydda det enskilda barnet och barn i allmänhet, varav det sist angivna skälet inte preciseras något ytterligare. Alla slags bilder betraktas som straffbara, även tecknade och animerade bilder som inte har någon koppling tillChild pornography is criminalized in chapter 16 10a§ BrB. It regulates almost every aspect of child pornography. The main reasons for criminalization is to protect the individual child and “children in general” (this concept is not further specified) All forms of illustrations are seen as criminal, even drawn or animated ones which do not necessarily depict an actual sexual assault or a real victi

Idag har stora delar av världens befolkning tillgång till internet och många äger smarta telefoner och datorer. Den tekniska och teknologiska utvecklingen har skapat snabb och enkel tillgång till fakta, skapat möjligheter för människor att hålla kontakten med varandra på distans, skapat nya jobb och förenklat spridningen av information. I takt med utvecklingen har även användningen av sociala mediSocial media services enable people to create, express and share information and ideas. The development of social media platforms has been fast and the number of people using social media on a daily basis keeps increasing. Today many people in countries all over the world have access to the internet and spend a great amount of time using social media platforms or networks. This development of easy

Uppsatsen undersöker hållbarheten i att äga skog som allmänning och utforskar ägandeformen som alternativ till det statliga ägandet av skog. Det görs utifrån tesen att ett gemensamt ägande i form av allmänningar innebär en mer rättvis fördelning av resurser från skogsbruket och att ägandeformen skapar större möjlighet till ett ekonomiskt, socialt och politiskt inflytande i sitt lokala samhälle. UpThis essay examines the sustainability of owning forest as commons and compare it to the sustainability of the forests owned by the government. I suggest that the former way of managing forest is more sustainable due to a more equitable distribution of resources from the forestry and that it creates greater opportunities for economic, social and political influence in the managing of the forest. T

The aim of this study was to shed light on the cooperation between biological parents, foster parents and the social services regarding when a child is placed according to LVU, Lag (1990:52) med särskilda bestämmelser om vård av unga, by examining how participation and cooperation is presented in decisions made by JO (Justitieombudsmannen). This cooperation between these three parties is called th

Den digitala sektorn av EU:s inre marknad har en allt mer betydande roll i ekonomin, och en ny typ av resurs som spelar en allt större roll i det är big data. Ett fåtal företag som tillhandahåller centrala plattformstjänster befinner sig ofta i kontroll av big data, som i sin tur kan utgöra en oumbärlig ingångsresurs för andra företag verksamma inom den digitala sektorn. Ett företags vägran att ti

Acoustophoresis, i.e., the contactless manipulation of small cells or particles via acoustic waves is a gentle and label-free method that can, amongst others, be used to isolate rare cells such as circulating tumor cells from blood. To isolate enough cells, a large amount of sample needs to be processed in a reasonable amount of time. In a clinical setting, usually around 10 mL of blood can be col

Med allt större displayer i bilar och med en mer komplex funktionalitet på dessa, har förardistraktion blivit ett växande problem. I detta arbetet studerades detta problem och funktionalitet för att minska antalet interaktioner i mediaspelaren för att starta musik implementerades. Genom användar-testande påvisades att med ett användarvänligt och smart användargränssnitt kan detta uppnås.This project covers the increasingly growing problem of in-car driver distraction due to infotainment systems. The purpose was to understand this topic and variables, like size and user flows, that lead to distraction and then implement a solution in Spotify ́s Apple CarPlay application. This to combat this problem by providing the user with greater usability in terms of starting music playback. A

Breathing without oxygen: Lateral gene transfer from protists could enable freshwater sponges to adapt to hypoxia As humans, our existence is conditioned by oxygen. The complex mechanisms that keep our cells alive and functioning depend on this molecule and our metabolic processes would not be possible without it. Although we could not even survive in environments without oxygen, some organisms h

Understanding wood surface moisture variations is fundamental to the modelling of moisture content. Exposure to sunlight, fluctuating temperature and rain leads to superficial deterioration and reduced surface hydrophobicity. Here, the effect of weathering was studied through monitoring the surface and global moisture content of axially matched pre-weathered and planed sets of specimens exposed ou

A modern diesel engine is a reliable and efficient mean of producing power. A way to reduce harmful exhaust and greenhouse gas (GHG) emissions and secure the sources of energy is to develop technology for an efficient diesel engine operation independent of fossil fuels. Renewable diesel fuels are compatible with diesel engines without any major modifications. Rapeseed oil methyl esters (RME) and o

BACKGROUND: It is well known that electrical accidents can cause physical injury. Less well known is that long-term consequences may include emotional and cognitive problems. OBJECTIVE: To explore electricians' experiences and perceptions of work-related electrical accidents, with focus on psychological short- and long-term consequences, including how contacts with health care services and the wor

In the context of future climate change, the flush of CO2 emissions from soils after drying-rewetting events could have a strong impact on the terrestrial carbon balance. Mixed forests may be more resistant and resilient to drought events compared to monocultures, and as such may modulate the effects of drought on soil functioning belowground. We investigated the influence of mixed planting and dr