Sammanfattning I uppsatsen har syftet med 3:12-reglerna, särskilt utomståenderegeln i 57 kap. 5§ IL, framställts och analyserats. Därjämte studien har ägnats åt att undersöka hur praxis stämmer överens med utomståenderegelns ändamål. Metoden som har tillämpats är den rättsdogmatiska metoden, vilket innebär att undersökningen genomförs med hjälp av rättskällorna så som förarbeten, författning, praAbstract The purpose of the essay is to describe and analyze the motive that was behind the 3:12 rules, especially the outsider rule, and to examine how practice is consistent with its purpose. The main starting point for the regulations in question was that the taxpayer who owns shares and works in the company should, as far as possible, receive similar taxation for capital gains or work compens

Throughout the last 50 years a great deal of proposals dealing with Lunar habitation have been published, however many of these deal with this problem through a very engineered perspective and ignore many aspects of living a fairly “normal” life within this environment. The project at hand seeks to offer an utmost realistic vision, given current knowledge, into what a lunar settlement built in sup

Phenolic compounds, abundant in plants, are of significant interest and are increasingly becoming a subject of intensive research due to their bioactive properties such as antioxidant activity. The objective of this study was to identify phenolic compounds present in formulated quinoa milk fermented by two probiotic bacteria strains; Lactobacillus pentosus and Pediococcus pentosaceous by HPLC and

Batch high-shear mixers are used in a variety of different processing industries,such as the pharmaceutical, chemical and food industries. One company that utilize this type of mixers is Tetra Pak. High-shear mixers can be used for many different mixing scenarios, but only liquid-liquid mixing is discussed in the thesis. The batch high-shear mixer is constructed with a rotor-stator at the bottom o

Background: Today, the environmental challenge presents a growing concern for the food supply chains around the world; and developing countries in particular, suffer from it. UN Global Compact has defined environmental sustainability as dealing with three main environmental challenges: climate change, water and sanitation, and food and agriculture. Digital tools have disruptive potential, especial

Amiralsgatan, Rosengård, is a highway area in Malmö. It consists of segregated streets with no connection between them with limited social activities. Rosengård’s population is mainly immigrants, living in the Million Housing Program, hence low-wage living, which makes them segregated from the rest of Malmö. The aim of this project is to integrate Rosengård into the rest of Malmö by achieving a he

This thesis investigates some of the most common measurements of competition and considers their theoretical robustness as well as empirical applicability. Competition authorities frequently use different competition measures to detect problems in certain industries and to monitor trends in the level of competition, as well in antitrust cases such as mergers and in general to investigate potential

This essay presents an analysis of the representation of work in the short stories “Olingiris” “Irman”, “El cavador” and “En la medida de las cosas” by the Argentinian writer Samanta Schweblin. By deviating from the usual interpretation that focuses on the fantastic aspects in the author’s work, this essay takes as its starting point the notion that the aspects that are usually classified as abnor

Determining how aerosol particle number size distributions evolve during long range transport and how aerosol sources contribute to the aerosol population is one of the greatest conundrums in aerosol science. Current monitoring of particle size distribution is done in fixed stations that provide limited information about the reasons why size distribution changes with time. In this project, the Lag

Syfte & mål: Arbetets syfte är att studera hur byggprojekt inom byggbranschen har påverkas av ett samhällsproblem, i detta fall av Covid-19, och därmed se vilka effekter sjukdomen har medfört och vilka åtgärder de olika företagen har fått ta för att motverka eller ta nytta dessa effekter. Problemställning: 1. Hur har Covid-19 påverkat produktionsskedet inom byggbranschen? 2. Hur hanterar byggfAim & goal: The purpose of this work is to study how construction projects in the construction industry have been affected by a societal problem, in this case of Covid-19, and to see what effects the disease has brought and what measures the various companies have had to take to counteract or benefit from these effects. Research questions: 1. How has Covid-19 affected the production phase in t

Title: Ready or Not: Exploring Machine Learning Readiness in the Supplier Selection Process Authors: Nazish Rashid and Afra Mukhtar Supervisor Yulia Vakulenko Purpose: The aim of this research paper is to gain a better understanding of machine learning readiness in the supplier selection process. The study aims to analyse the readiness factors that constitute this and barriers that may hinder this

Commercial finite element codes are designed with a wide variety of tools and options to suit the needs of many different applications. However, in a teaching setting this is not always desirable as the effort required to learn the software draws focus and time from the teaching of the theoretical concepts. Using fully developed solvers might also allow solving of exercises without fully understan

By realizing that a mental illness does not only affect those who are sick, the foundation is laid for reduced suffering and shortened care time. If the relationship with family and network is further investigated, and that these are involved in the treatment, the family and couple interventions can lead to a more lasting treatment outcome. Counsellors with their holistic training, have the potent

Syftet med det här arbetet är att utreda hur kontorsmarknaden i Malmö har utvecklats under 2000-talet. I Malmö har det efter Öresundsbrons invigning år 2000 byggts omkring en halv miljon kvadratmeter kontor. Det mesta av byggandet har skett i Västra Hamnen, Hyllie och andra stationsnära lägen så som Universitetsholmen och Nyhamnen. Dessa områden är fortsatt de mest attraktiva eftersom kommunikatioAbstract The purpose of this study is to examine how the office market in Malmö has developed during the 2000s. After the opening of the Öresund Bridge in 2000, approximately half a million square meters of office space has been built in Malmö. Most of the construction has taken place in Västra Hamnen, Hyllie and other locations close to train stations, such as Universitetsholmen and Nyhamnen. The

The question of the European Union’s (EU) democratic legitimacy has been a crucial issue at all stages of the European integration process. With crises of economic, social and democratic nature, trust in the EU institutions is questioned by citizens, providing a vacuum between expectations and results and a ‘democratic deficit’. This context has urged European politicians to propose solutions to t

The request for alternatives to dairy products have increased for some years now. This has led to an increase of different kinds of vegetable milks and yoghurts on the market. Quinoa is a herb from South America and due to the versatility of this herb and its exceptional nutritional value it is an excellent example on functional food with health effects that is induced from all the active compound

The aim of the thesis is to examine the change that the professional role of dental nurses has undergone and to see how a feminization of the profession maintain linguistic notions of gender, power structures and performativity. Since I started working as a dental nurse, I have taken an interest in its professional role and the beliefs that exist. Different power structures and beliefs how dental