Genom 1990 års skattereform separerades kapitalinkomster och arbetsinkomster. Det infördes särskilda regler som hindrar delägare i fåmansföretag att ta ut arbetsinkomster som lägre beskattad utdelning eller avyttring av aktier. Att inneha företagsformen fåmansbolag ska vara neutral gentemot andra företagsformer. Endast delägare som varit aktiva i bolaget berörs av 3:12 reglerna och den centrala av

Bakgrund: De blivande föräldrarna har ofta svårt att förstå vad fosterdiagnostik så som KUB syftar till. Därför är barnmorskans kunskap och hennes förmåga att förmedla informationen till den gravida kvinnan/paret betydelsefull, för att de ska kunna göra ett informerat val. Syfte: Syftet med studien var att undersöka barnmorskans inställning till och kunskaper om KUB samt om det finns behov av en m

China is undergoing the rapid economic growth as well as the social problems brought about. The influx of floating population is a big supplement to the labor force in cities while the social integration process of the these out-comers is not agreeable. Limited by hukou status and related social welfare system, the floaters find themselves even more difficult to get integrated into the cities with

With a new regionalisation process in Europe a number of macro-regions are appearing. The same as countries or cities, macro-regions aim at developing or increasing the competitiveness in the global markets not only for products or funds, but also for ideas, influence and reputation, for trust and attention. The model of competitive identity – the brand management model for nations, cities and reg

Korruption i internationella affärstransaktioner har blivit ett allt mer omfattande problem då den gränsöverskridande handeln har ökat. Korruptionen ökar transaktionskostnader, ställer upp hinder för fri handel och leder till ineffektivitet i form av nepotism och brist på transparens. Detta leder till att korruptionen orsakar fattigdom, instabilitet och tvister. En fördjupad förståelse om korrupt

Barnarbete är i dagens globaliserade värld ett gränsöverskridande komplext problem, vilket debatteras hett. Det uppskattas, att 211 miljoner barn i åldrarna 5-14 år och ytterligare 141 miljoner i åldrarna 15-17 år, arbetar av någon form. Uppsatsens syfte är att undersöka företagens samhällsansvar gentemot barn som utför arbete i andra tillverkningsländer än Sverige. Uppsatsen behandlar frågan om

Failure in entrepreneurial initiatives is often considered beneficial for entrepreneurial learning, as entrepreneurs learn from such experience through reflection on why it occurred. However, the actors involved are heterogeneous, implying they may interpret failure differently, and, consequently, their learning outcomes may also differ. Using attribution theory as the main theoretical framework,

The aim of this study was to examine how Swedish women who are living in Japan as expatriates experience their life by studying their social networks and the relationships they formed. By interviewing six Swedish women, using semi-structured interviews, it was possible to identify three major themes that seemed to have a major role in how the women viewed themselves and how they described their ti

Enligt tidigare forskning inom vittnespsykologi minns människor handlingsrelaterad respektive deskriptiv information olika. De skattar också olika grad av konfidens beroende på informationstyp. Vidare visar forskning att konfidensskattningar hos ett vittne kan vara en viktig informationskälla vid korrekthetsbedömningar av de rapporterade minnena. Studier visar även att individer skiljer sig åt gälAccording to previous research, people remember action details and descriptive details differently. They also express different level of confidence for different kinds of memory details. Moreover, research shows that confidence expressed by an eyewitness can be important information when evaluating the accuracy of memory reports. Research also shows that individuals differ in terms of how they eva

Enhancing stability of YAC in S. cerevisiae The aim of the study was to develop S. cerevisiae strain that can maintain yeast artificial chromosome (YAC) for prolonged period. The enzymes for taxadiene biosynthesis were cloned on YAC and introduced into engineered strain. Ultimately heterologous pathway was superimposed on native ergosterol pathway. The strain development was achieved by target

Partial migration, when only parts of a population migrate and others stay resident, is a common phenomenon in nature. The underlying explanation for the behavioural differences within a population remains a research question and several recent studies have highlighted the role of predation. The present study is based on data collected from thousands of fish, individually marked with passive integ

This study has examined how four of the largest newspapers in Sweden writes about contraception. The text in the articles, understood as articulations, forms certain ways of defining contraception, who uses it and which sexualities and sexual practices that becomes normal within the definition. The articles was analyzed with theoretical discourse analysis and queer theory and showed that the newsp

Syftet med studien var att undersöka den narrativa förmågan hos barn i skolåldern med eller under utredning för autismspektrumtillstånd (AST) och barn med typisk utveckling. Denna förmåga jämfördes både inom och mellan dessa grupper. Vidare var syftet att undersöka sambandet mellan narrativ förmåga och andra språkliga och kognitiva funktioner i de båda grupperna. Till studien utarbetades ett testb

The cerebellum is important for the control of movements, speech as well as mental activities. In the molecular layer of the cerebellum there exist interneurons which role in the cerebellar neural network is not yet fully understood. In this thesis, these interneurons are simulated by mathematical models in order to investigate their connectivity attern. Further, the input/output behavior of a del