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Reglerna om beskattning av fåmansföretag introducerades i samband med skattereformen 1990/91. Sverige fick då en dual skattemodell, och för att inte ägarna till aktiebolag skulle få orimliga skatteförmåner bestämdes att dessa skulle omfattas av vissa särskilda bestämmelser. Uppsatsen syftar till att redogöra för neutralitetsprincipens inverkan på dessa regler om fåmansföretag, dels ur ett historisThe special regulation on close companies was introduced in connection with the tax reform of 1990/91. Sweden received a dual model for taxation, and in order to not give the owners of close companies unreasonably beneficial tax privileges, there had to be certain rules considering these companies. This paper aims to portray the principle of neutrality’s effect on said rules, not only on today’s r

The public health agency of Sweden has shown an increasing prevalence of mental illness among college students. At the same time studies show that students choose to not seek any help, and often don’t know where they would even find the help they might need. The aim of this study was therefore to map the prevalence of mental illness among students of Social Work at Campus Helsingborg, and examine

On the first of July 2018, the Swedish sexual crime act on rape was changed. One of the purposes with the new legislative amendment was to demonstrate that the boundary goes to whether participation in the sexual act has been voluntary or not (Prop 2017/18: 177), for a conviction. Pressure from feminist movements and allies has pushed different states to reform their laws to prevent and punish vio

In recent years many devices such as smartphones, smart watches and laptops have started being equipped with embedded SIM cards called eSIM, which have the possibility to be reprogrammed with new subscription data through a process called remote SIM provisioning. To enable the eSIM in these devices, the mobile operators have had to implement new systems for the remote SIM provisioning process, and

Denna studie har för avsikt att undersöka hur nuvarande och potentiella konsumenter till H&M, ett fast fashion-varumärke, kan ställa sig till och resonera kring digital kommunikation om ett CSR-samarbete med den idéburna organisationen WWF. Två varumärken vars verksamheter motsäger varandra. Studien utgår ifrån ett ontologiskt socialkonstruktivistiskt perspektiv och ett epistemologiskt gadamerThe purpose of this paper is to examine how current and potential consumers of H&M, a fast fashion brand, interpret digital communication regarding their CSR collaboration with the organization WWF. Two brands whose operations contradict. The study is rooted in an ontological social constructivist perspective and an epistemological Gadamerian hermeneutic perspective. Based on the study's t

Bumblebees (Bombus spp.) are important wild bee pollinators in colder climates, making them one of the main pollinators in Scandinavia. In Sweden, the composition and abundance of bumblebee species has shifted dramatically since the 1940s, putting the ecological stability and productivity of crops and wild plants at risk. It has been proposed that the change in bumblebee abundance is linked to the

The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter cal

In recent years, the BaBar, Belle and LHCb experiments have observed an excess of $B\to D^{(*)}\tau\nu$ decays compared to Standard Model predictions. In this thesis, we investigate if it is possible to explain this excess with a two Higgs doublet model using the Froggatt-Nielsen framework. Two Higgs doublet models allow new decays at tree-level and the Froggatt-Nielsen mechanism gives an explanat

The retail industry is in an ongoing transformation with new customer behaviors. In an omni-channel environment, multiple channels are integrated and the customer has a more central role within retail. Customers in an omnichannel environment are in general well-informed, digitally mature and have high demands towards the retailers they interact with. Traditionally, retailers could differentiate th

This thesis explores expressions of anger in Jane Eyre by Charlotte Brontë and Wuthering Heights by Emily Brontë. Firstly, a brief survey of how anger has been interpreted by philosophers, theologians, doctors and scientists allows for better understanding of how anger has been conceptualised in the past. Secondly, contextual information specifically about nineteenth-century beliefs and practices

The purpose of this study has been to look at four peoples life stories about their experiences of drug use over time as well as to share their individual attitudes, and possible experiences, of drug-related support and treatment. The life stories of these four people were collected through semi structured interviews, after which they were analyzed based on narrative aspects conveyed in their stor

Popular Abstract in Swedish Bakgrund Kroppen har många olika försvarsmekanismer för att skydda sig mot angrepp av olika slag. Bland försvarsmekanismerna i immunförsvaret finns förmågan att bilda antikroppar. Antikroppar, eller immunglobulin, är lösliga protein och består av fyra polypeptidkedjor som hålls samman av svavelbindningar. Dessa kedjor har en variabel ände som ger upphov till molekylensAntibodies are important protein structures in the immunological defence. Occasionally the regulation of the production of these antibodies fails and antibodies directed against self structures are produced in large scale. Antibody production can also complicate or make transfusions and transplantations impossible. Purified protein A from Staphylococcus aureus immobilised to beaded agarose can ads

This thesis studies the phenomenon of modern genocide denial, focusing in particular on the Western denialist cultures surrounding the Holocaust and the Armenian genocide of 1915.While those denying, rationalizing or trivializing the Holocaust may be completely separated from those engaging in denial of the Armenian genocide, both cultures of denial have undergone similar historical phases and dev

The purpose of conference of the Swedish Network for European Legal Studies in Stockholm on March 22 and 23 was to detect and evaluate general principles of European community law. The conference was a follow up to the 1999 Malmö conference on the subject and the question was if there had been any new development. In 1999 general principles of Community law was discussed from the perspective of hu

Board evaluations can contribute to effective boards and improved corporate financial performance. The increasing interest in the practice of board evaluations, however, calls for a more systematic and careful approach than has been employed in the past. While most attention has primarily been focused on the content of board evaluations, this article outlines the features of various possible board

This book seeks to explore historical changes in the lifeworld of the Mi'kmaq Indians of Eastern Canada. The Mi'kmaq culture hero Kluskap serves as a key persona in discussing issues such as traditions, changing conceptions of land, and human-environmental relations. In order not to depict Mi'kmaq culture as timeless, two important periods in its history are examined. Within the first period, betw