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Den 1 januari 2019 infördes omfattande ändringar i det svenska företagsbeskattningssystemet. Från att tidigare endast begränsat avdrag för ränteutgifter hänförliga till interna lån innebär bolagsreformen att alla ränteutgifter begränsas och principiellt omfattas alla svenska aktiebolag av regelverket. Neutralitetsprincipen uttrycken en målsättning om att den skattskyldiges val mellan olika handlinOn January 1 2019, extensive changes were introduced to the Swedish corporate tax system. From previously only limiting deductions for interest expenses related to internal loans, the corporate tax reform entails that all interest expenses are limited and all Swedish companies are subject to the regulations. The principle of neutrality states that taxpayer’s choice between different options should

Finansmarknaden genomgick stora förändringar innan 2000-talet och placeringsrådgivning kom att spela en allt viktigare roll. Tidigare hade det inte funnits lagstiftning på området, vilket man nu införde. Först kom Lag (2003:862) om finansiell rådgivning till konsumenter (FRL), därefter utfärdades ett EG-direktiv. Direktivet införlivades i svensk rätt genom Lag (2007:528) om värdepappersmarknaden (The Financial Market went through significant changes before the 2000’s and investments advisory played an increasingly important role. Earlier there had not been any legislation on the subject which there is now. The first legislation was the act of financial advisory and after that the Markets in Financial Instruments Directive, MiFID came from the EU. MiFID was implemented into Swedish law thro

Populärvetenskaplig sammanfattning: Hjälper Nhandugue-flodens vatten Urema-sjön i Gorongosa Nationalpark, Moçambique, från att torka ut? I de centrala delarna av Moçambique ligger Gorongosa Nationalpark som skyddar ett omfattande ekosystem av flodplan, gräsmarker och skogsbeklädda områden. Efter drygt 20 år av inbördeskrig hade 1994 antalet stora däggdjur, så som lejon, zebror och bufflar, minskatGorongosa National Park in central Mozambique is situated at the southernmost extension of the East African Rift System (EARS), the Urema Rift. The park is protecting a vast ecosystem of floodplains, grasslands and woody coverage. From 20 years of civil war the large-mammal population in the park had in year 1994 been reduced by 90 % or more, and in 2004 a restoration project was started in order

Author: Caroline Lundström Title: Against all odds – how media describes ”maskrosbarn”. [translated title] Supervisor: Maria Bangura Arvidsson Assessor: Christina Erneling The purpose of this study was to examine how the term ”maskrosbarn” is used and described in Swedish newspaper articles, and how these descriptions relate to the social context. The aim was to define the term ”maskrosbarn” and

This ‘Automatic Test System (ATS) for Network Servers’ Master Thesis project was carried out from September 2000 till March 2001 at Axis Communication AB, Lund. The project was to build a common test system platform for all future tests of Axis network servers’ products. Thus, overcoming the current practice of costly dedicated test system development for individual products. The project is a gra

Business intelligence and analytics (BI&A) have become part of almost every com- pany/organisation nowadays, as the benefits of a successful adoption are many. However, the failure scenarios are many as well, with companies/organisations facing dissatisfied employ- ees who do not use the BI&A tools because they find them difficult to use -despite the train- ings-, and others who start usin

Användningen av artificiell intelligens (AI) för allt fler komplexa arbetsuppgifter ställer flera juridiska frågeställningar på sin spets. En av de frågeställningarna som nyligen blivit mer aktuell i takt med mer avancerad kreativ AI är vad som händer med upphovsrätten till verk som en sådan AI skapar. Svensk rätt innehåller inga specifika regler om AI och rättsläget är oklart. Den gängse tolkninThe use of artificial intelligence (AI) for achieving increasingly complex goals gives rise to several legal key questions. One of the questions that has seen a surge of importance due to recent developments of creative AI is the matter of copyright for works created by AI. Swedish law contains no specific regulations on AI and the law on copyright for works created by AI is currently unclear. Th

The purpose of this report is to build on the knowledge of how parties facing poor election results make changes in their election manifesto. The case in question is the Swedish party Liberalerna, in English referred to as The Liberals. The empirical data that is used is two of the parties election manifestos from 2014 together with 2018. These are coded by Manifesto Project Database. Using three

The use of land in the Swedish city of Lund is a question that has attracted a lot of attention in the last couple of years. The city is in need of expansion but ideas of where and how to accomplish this has differed until the release of the latest general plan which dictates that all major developments should be realized by densification. The city is surrounded by high value farmland which needs

Type-2 diabetes (T2D) is a complex disease characterized by insulin resistance in target tissues and impaired insulin release from pancreatic beta cells. As central tissue of glucose homeostasis, the pancreatic islet continues to be an important focus of research to understand the pathophysiology of the disease. The increased access to human pancreatic islets has resulted in improved knowledge of

The purpose of this bachelor thesis is to gain a deeper understanding of how Turkey has dealt with freedom of expression. This study analyzes two court cases in which the European Court of Human Rights determined that Turkey failed in its obligation to protect the freedom of expression of two of its citizens, Hrant Dink and Selahattin Demirtaş. The study begins by analyzing the merits of the cases

This cross-sectional case study investigates patterns of politicisation in election campaigns of the German Eurosceptic party Alternative für Deutschland (AfD) by means of a comparative multi-level analysis. It adds to the existing literature by examining the Eurosceptic elements of the party’s campaign communication across various decision-making levels. It examines EU issue salience, the dimensi

School tendency is the key to a successful life in today's society. It increases your chances, not only for a career and future higher education, but also for a happier life. School is the most important place to learn how to cooperate, interact socially and get a healthy social network. This is a system thousands of Swedish children gets into every year because of the school duty law that all

På särskilda ungdomshem tvångsvårdas barn och unga i Statens institutionsstyrelses (SiS) regi. Personalen på ungdomshemmen har särskilda befogenheter vilket motiveras av de placerade barnen och ungas omfattande problematik. Tvångsåtgärderna inskränker emellertid barn och ungas fri- och rättigheter. Barnkonventionen inkorporerades i svensk lag i syfte att stärka och tydliggöra barn och ungas ställThe special residential homes for young people that are run by the national board of institutional care (SiS) provide children and young people compulsory care. The staff at the special residential homes have the right to use coercive measures which is motivated by the children and young people’s extensive problems. The coercive measures however restrict the freedoms and rights of the children and

This thesis is based mainly upon literature review drawn from previous researches done on Enterprise Risk Management or similar topics. Moreover, a case-study was done on the data provided by a selected company in the petrochemical industries in Qatar. We have done our best in order to provide references to all sources and previous researches used. Coming from fast growing countries, risk managem

Uppsatsen handlar om relativt nyanlända invandrare som fått uppehållstillstånd i Sverige med flyktingskäl och som har utländska ingenjörsutbildningar. Den handlar också om företag och organisationer som anställer ingenjörer. Till grund för uppsatsen ligger kvalitativa öppna intervjuer med fem invandrare och fyra företrädare för företag, samtliga baserade i Kristianstad med omgivningar. KompletteraThe essay is about relatively recent immigrants with a residence permit in Sweden with refugee status and foreign engineering degrees. It is also about the companies and organizations that hire engineers. The essay is based on qualitative open interviews with five immigrants and four representatives of the companies, all localized in Kristianstad and the surrounding area. Additional interviews wer

Background and purpose — Rates of knee replacement (KR) are increasing worldwide. Based on population and practice changes, there are forecasts of a further exponential increase in primary knee replacement through to 2030, and a corresponding increase in revision knee replacement. We used registry data to document changes in KR over the past 15 years, comparing practice changes across Sweden, Aust

Lack of knowledge about how the various drivers of global climate change will interact with multiple stressors already affecting ecosystems is the basis for great uncertainty in projections of future biological change. Despite concerns about the impacts of changes in land use, eutrophication and climate warming in running waters, the interactive effects of these stressors on stream periphyton are

As an obligatory parasite of humans, the body louse (Pediculus humanus humanus) is an important vector for human diseases, including epidemic typhus, relapsing fever, and trench fever. Here, we present genome sequences of the body louse and its primary bacterial endosymbiont Candidatus Riesia pediculicola. The body louse has the smallest known insect genome, spanning 108 Mb. Despite its status as