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I Sverige finns ett stort antal fåmansföretag och delägares andelar i dessa beskattas olika beroende på om andelarna anses kvalificerade eller okvalificerade. Kvalifikationsgrunder och undantag för dessa finns i de så kallade 3:12-reglerna. Reglerna finns för att motverka att inkomster som är kopplade till arbetsinsatserna hos en delägare tas upp i inkomstslaget kapital istället för inkomstslageIn Sweden, there is a large number of close companies, and the taxation of shareholders' shares in these companies varies depending on whether the shares are considered qualified or non-qualified. The qualification criteria and exceptions for these are outlined in the so-called 3:12-rules. These rules exist to prevent income associated with a shareholder's work effort from being classifie

Syfte: Syftet med denna uppsats är att undersöka hur varumärkesidentitet påverkas av syftesdriven kommunikation med inriktning på feminism och intersektionalitet samt hur det uppfattas av konsumenter. Metod: Till största del är uppsatsen kvalitativ och tolkande men till hjälp vid analys har även en kvantitativ enkätundersökning genomförts. Alltså används två olika metodologier, mixed methods, föPurpose: The purpose of this thesis is to research how a brand identity is affected by purpose-driven marketing, with focus on feminism and intersectionality, and how consumers experience it. Methodology: A mixed methods approach primarily consisting of a qualitative and interpretive methodology is utilized along with a quantitative survey. Mixed methods provide answers both to the human behavio

Abstrakt Examensarbetets titel: Verkställande direktörers ersättning, inverkan på företagsprestation inom industriverksamhet Seminariedatum: 2012-05-31 Ämne/Kurs: FEKH95, Examensarbete på kandidatnivå, finansiering, 15 högskolepoäng (15ECTS) Författare: Gustav Olsson, Fabian van Beirs, Fredrik Andersson Handledare: Maria Gårdängen Nyckelord: Verkställande direktör, ersättning, industriföreta

Titel: Regulated Booked Values or Macroeconomics? Seminariedatum: 02/06/2021 Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, Företagsekonomi, 15 högskolepoäng Författare: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Handledare: Karin Jonnergård Nyckelord: Värderelevans, IFRS, OMXS30, Bokförda värden, Ohlson-modellen Frågeställning: Vilka faktorer har haft en effekt på marknadsvärdetTitle: Regulated Booked Values or Macroeconomics? Seminar date: 02/06/2021 Course: FEKH69, Degree Project Undergraduate Level, Business Administration, 15 University Credits Points (UPC) Authors: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Supervisor: Karin Jonnergård Key words: Value Relevance, IFRS, OMXS30, Booked Values, Ohlson model Research question: Which factors had an effect on the ma

The discussion of human activities exploiting natural resources and their environmental impact has gained more traction throughout the past decade. Especially the role corporations play in these developments has caused a shift within corporate strategic considerations. As a result, today, many companies assume increasing responsibility to improve their sustainability performance. Large, internatio

3:12-reglerna, är beteckning på den samling bestämmelser som reglerar hur stor del av avkastningen delägaren får realisera i inkomstslaget kapital. Utan särregleringen skulle en delägare kunna undvika den progressiva skatten för förvärvsinkomster genom att ta ut förvärvsinkomsten så som utdelning. Genom att fastställa ett gränsbelopp bestäms utrymmet som kan beskattas som kapitalinkomst. I beräkniThe 3:12-rules regulates the proportion of income that a shareholder in a close company is able to tax as capital income. A shareholder in a close company would be able to avoid the progressive tax on earned income if no special regulation existed. By levying earned income as dividends progressive taxation would be avoided. An established threshold determines the amount that may be taxed as capita

During the last two decades the global trading has had a striking increase. The combination of increased internal transactions together with more complex structures of ownership within international companies have complicated the possibility of authority control of transfer pricing. In 1995 the OECD, Organisation for Economic Co-operation and Development, issued updated guidelines for use of trans

Although more and more companies are facing increasing pressure to take responsibility for their actions impacting sustainability, the pharmaceutical industry and in extension the cold chain solutions industry, have previously been exempted from scrutiny. Research on sustainability in the industry is lagging, why this master thesis aims to explore how sustainability can be incorporated into the bu

REGEN_VILLAGES_AGTECH_DECK The “Tesla of Ecovillages” AG/TECH INTEGRATED REAL ESTATE DEVELOPMENT PATENT PENDING TECHNOLOGY IN QUANTIFIED NEIGHBORHOOD OS AND BIOGENERATION SYSTEMS ReGen Villages is a high-tech real estate development company • Addressing the urgent need for housing inventory that is energy positive & regenerative • Managing high-yield organic food production at the doorstep in abun

https://www.hallbarhet.lu.se/sites/hallbarhet.lu.se/files/regen_villages_james_ehrlich_17_maj_2017.pdf - 2026-05-27

Alumni talk about their careers in Brussels and valued experiences from their studies at Lund University Meet Sam Whalley, who has been a Projects & Partnerships Associate with constellr (Farming and Climate Monitoring from Space) for the past year and a half and will be transitioning into the launch segment of the space industry in the coming months. Can you say where you’re from originally, wher

https://www.svet.lu.se/en/education/alumni/lund-brussels-0 - 2026-05-25

Discussion Brief No. 4 The right to a healthy environment in Southeast Asia The Corporate Sector The right to a healthy environment in Southeast Asia The Corporate Sector Discussion Brief No. 4 December, 2020 1. In the discussion briefs, Southeast Asia is defined as the 10 member states of the Association of Southeast Asian Nations and does not include Timor-Leste. 2. Ituarte-Lima, C; Bernard, V;

https://rwi.lu.se/wp-content/uploads/2024/06/Discussion-Brief-R2HE-4-Corporate-Sector.pdf - 2026-05-26

IN 2008 AND 2009, the European Commission conducted its Pharmaceutical Sector Inquiry based on a suspicion that a slower rate of approval for new drugs may have resulted from violations of European Union competition law. The Commission issued Preliminary and Final Reports detailing the findings of the Inquiry, which did not include any findings of the sort of competition law violations originally

Examensarbetets titel: Humankapital – en osynlig tillgång? Seminariedatum: 2022–06–03 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Tim Karkkola Olsson, Max Nilsson och Ida Pettersson Handledare: Elin Funck Fem nyckelord: humankapital, HRA, humankapitalredovisning, innehållsanalys, legitimitet Forskningsfrågor: Hur skiljer sig rapporteringen aTitle: Human capital - an invisible asset? Seminar Date: 2022–06–03 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Tim Karkkola Olsson, Max Nilsson and Ida Pettersson Advisor: Elin Funck Keywords: human capital, HRA, human capital accounting, content analysis, legitimacy Research quest

We aimed to map out the landscape of the Swedish mental health and wellness technology market in order to show that there is a growing community of mental health entrepreneurs focused on innovation, particularly in post-covid times. Prior to our work, the Swedish Mental Health Tech sector had not been mapped out or explored. We gathered information on Swedish Mental Health Tech businesses from pu

Uppsatsen behandlar fenomenet som uppstår när tillgångarna i ett bolag som ska avvecklas inte är tillräckligt stora för att täcka likvidationskostnaderna men samtidigt för stora för att en konkurs ska kunna avslutas utan överskott, då kommer nämligen bolaget att gå i konkurs om och om igen tills tillgångarna tagit slut, en s k jojo-konkurs. Syftet med uppsatsen är att utreda förhållandet mellan liThe essay deals with the occurrence that when a company is to be terminated and the assets do not cover the liquidation costs and at the same time are too big for a bankruptcy to be completed without excess, then the company will go bankrupt again and again until the assets are exhausted. This is what I call a yo-yo bankruptcy. The purpose of this essay is to investigate the relationship between t

These theoretical reflections addresses the question of how networks can contribute to opportunity development among transnational entrepreneurs and an understanding of how transnational entrepreneurs come to be embedded in existing networks operating their home, host or even global market. Transnational entrepreneurs considered as immigrant entrepreneurs who conduct border-crossing business activ

I denna uppsats utreds och analyseras vilka rättskällor som ska användas vid fastställande av huruvida fast driftställe enligt svensk intern rätt föreligger i Sverige samt när fast driftställe för utländskt bolag anses föreligga i en svensk delägares eller anställds bostad. Utländska bolag är i Sverige skattskyldiga för inkomst som härrör till ett i Sverige beläget fast driftställe. Med fast drifThe purpose of this thesis is to investigate and analyze when a permanent establishment for a foreign company occurs in the residence of a Swedish owner or employee and to investigate and present which sources of law that shall be applied when interpreting the definition of permanent establishment as it is read in Swedish domestic law. Foreign enterprises are tax liable in Sweden for income that

Det skatterättsliga företrädaransvaret innebär att bolagets företrädare påförs personligt betalningsansvar när dess skatteskulder förfaller till betalning om företaget inte har börjat avvecklas. Företrädaren kan gå fri från ansvar under vissa omständigheter, främst med hänsyn till sjukdom i kombination med ålder. Den största skillnaden mellan skatterättsligt och aktiebolagsrättsligt företrädaransvPersonal liability according to Swedish tax law (2011:1244) means that the company’s agents are at risk of personal liability for the company’s tax debts if the company has failed to pay its tax debts on the date of payment. Personal liability can be avoided if the company is liquidated no later than on the date of payment. The agent can be granted discharge during special conditions, mainly due t