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Spärregler för förlustutjämning vid omstruktureringar av aktiebolag

En av de viktigaste frågorna för bolag gäller möjligheter till förlustutjämning, dvs. kvittning av en förlust som redovisats för ett beskattningsår mot inkomst för ett annat beskattningsår. Genom möjligheten till förlustutjämning kommer den skatteskyldige att beskattas för en genomsnittsinkomst i stället för de enskilda beskattningsårens varierande resultat. Möjligheter till förlustutjämning medOne of the most important concerns for a company is balancing loss, i.e. loss reported for one year, against future profits in following years. Through the possibility of loss compensation, the taxpayer will be taxed for an average income instead of the varying results of individual tax years. Loss balancing begets a problem - that it can be used for tax evasion. A new company owner can pay less

Unruly voices: exploring employee voice in the context of ethical resistance

Despite the growing interest in employee voice, real opportunities for co-workers to challenge the status quo are limited (Kenny et al., 2020; Wilkinson et al., 2018; de Maria, 2008). This conceptual paper explores the unruly dimension of employee voice in connection to whistleblowing and protest as modes of ethical resistance (de Maria, 2008). It partly follows recent attempts inorganisation stud

There are more than four : Andy Fabo, Robert Flack, Tim Jocelyn, Chrysanne Stathacos

For me, life in this city begins and ends with artist-initiated networks, where energies and programmes are constantly opening and ending, keeping pace with the rate at which artist’s studios are closed and relocated. These networks establish where work is developed, shown, or both, and they affirm what is missing as much as what is made. The affective affinities that enable these associations als

En jämförelse mellan samarbetssamtal och inomrättslig medling – i komparation med Norge

Varje dag beslutar sig föräldrar runt om i Sverige för att de inte längre vill leva tillsammans. Frågan om vem/vilka som ska ha vårdnaden om barnet, var barnet ska bo och hur umgänget med barnet ska se ut, måste då lösas. I de bästa av fallen kommer föräldrarna själva fram till en bra lösning om hur detta ska fungera. Det de kommit fram till blir då gällande, så länge överenskommelsen inte uppenbaEvery day parents all around Sweden decide that they no longer want to live together. The principal issues that require resolution pertain to primary custody of the child, where the child will live, and how access will be regulated between the parents. In the best of circumstances, the parents will on their own reach a decision that satisfactorily resolves these issues. Their agreement will be leg

Ett svenskt kronvittnessystem - Ett effektivt brottsbekämpningsmedel eller en processuell genväg?

Flera länder runt om i världen har valt att effektivisera sin brottsbekämpning genom att vidta åtgärder som öppnar upp möjligheter till förhandling mellan brottslingar och brottsbekämpande myndigheter. I Sverige kan rätten använda sig utav strafflindringande omständigheter vid påföljdsbedömningen, omständigheter som i dagligt tal kommit att kallas för billighetsskälen. En av de situationer som omfSeveral countries around the world have chosen to streamline their law enforcement by taking measures that enables opportunities for negotiation between criminals and law enforcement authorities. In Sweden, the court can make use of mitigating circumstances during the sentencing, circumstances that in daily speech have been called for the reasons of fairness. One of the situations covered by the g

Bolagsordningens syftesbestämning för aktiebolaget - En studie av vinstsyftets ställning i aktiebolagsrätten och dess förenlighet med Corporate Social Responsibility

CSR, Corporate Social Responsibility, är ett begrepp som skapats vid diskussioner om att bolag bör ta ett bredare samhällsansvar. Debatten om huruvida ett aktiebolag kan och ska ta ett bredare samhällsansvar utöver att sträva efter vinstmaximering för dess aktieägare, har blivit alltmer intensiv på senare tid, inte minst pga. den globalisering som sker av aktiebolagens verksamheter. CSR fokuserar The debate on CSR, Corporate Social Responsibility, and whether a corporation should take a broader social responsibility beyond striving for profit maximisation for its stockholders, has received an increasing interest during the last years. The globalization of the companies business operations has an important role on the impact regarding the debate. The question about CSR and a broader social

The meaning of innovation capital

A larger study surrounding innovation capital has taken place at Lund University in Sweden. The purpose of the study was to examine what meaning the management, research department and the financial analysts perceive in the reported information about innovation capital. The authors have found some prominent patterns that arose during the interviews. The different perspectives between the research

Airing affects energy consumption – now we know how much

Airing affects energy consumption – now we know how much Skip to main content We use cookies and other tracking technologies to improve the user experience on our website, to show you personalised content and targeted ads, and to analyse our website traffic. Cookie Policy . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cook

https://www.lth.se/english/article/airing-affects-energy-consumption-now-we-know-how-much/ - 2026-03-23

Biomechanics

Biomechanics | Department of Biomedical Engineering Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any persona

https://bme.lth.se/english/research/biomechanics/ - 2026-05-04

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Abstracts till Pedagogisk inspirationskonferens 22 oktober 2020 Bidragen är sorterade efter den första föredragshållarens namn. Du hittar det abstract du söker genom att trycka Ctrl F och skriva in föredragshållarens namn i sökrutan som kommer upp. Några abstracts är om- och bearbetade, medan andra återges i sin första form. De abstracts som ska ingå i konferensvolymen kommer att utvecklas och bea

https://konferens.ht.lu.se/fileadmin/Alla_abstracts_14_okt.pdf - 2026-05-04

How we work with National Human Rights Institutions - The Raoul Wallenberg Institute of Human Rights

How we work with National Human Rights Institutions - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Ev

https://rwi.lu.se/how-we-work-with-national-human-rights-institutions/ - 2026-05-04

Climate and Disaster Related Human Mobility - The Raoul Wallenberg Institute of Human Rights and Hum

Climate and Disaster Related Human Mobility - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation

https://rwi.lu.se/human-mobility/ - 2026-05-04

Yalda Bari - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

Yalda Bari - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Methods Focus

https://rwi.lu.se/staff/yalda-bari/ - 2026-05-04

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Sida Decentralised Evaluation Evaluation of Programme Work Methods of The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Final Report Nicklas Svensson Lone Lindholt Henrik Alffram 2018:5 Evaluation of Programme Work Methods of The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Final Report February 2018 Nicklas Svensson Lone Lindholt Henrik Alffram Sida Decentrali

https://rwi.lu.se/app/uploads/2019/02/Final-report-global-review-work-methods-pub-version.pdf - 2026-05-04

Regional Guidebook on Rules of Procedure for Environmental Cases - The Raoul Wallenberg Institute of

Regional Guidebook on Rules of Procedure for Environmental Cases - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysi

https://rwi.lu.se/regional-guidebook-on-rules-of-procedure-for-environmental-cases/ - 2026-05-04

Call for abstracts and think pieces : Climate Change Related Displacement and Mobility in the Nordic

Call for abstracts and think pieces : Climate Change Related Displacement and Mobility in the Nordic Region - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Hi

https://rwi.lu.se/2021/04/22/call-abstracts-think-pieces-climate-change-related-displacement-mobility-nordic-region/ - 2026-05-04

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Edited by Martha F. Davis Thomas Gammeltoft Hansen Emily Hanna Human Rights Cities and Regions Swedish and International Perspectives vii viii ISBN 978-91-86910-70-9 Printed by CA Andersson, Malmö, 2017 Graphic design, Mikael Ohlsson Cover photo, Georgii Shipin © Raoul Wallenberg Institute 2017 (copyright for the academic articles are with the authors) ix Human Rights Cities and Regions Swedish an

https://rwi.lu.se/app/uploads/2017/03/Human-Rights-Cities-web.pdf - 2026-05-04

Human Rights Research & Analysis Archives - Page 11 of 12 - The Raoul Wallenberg Institute of Human

Human Rights Research & Analysis Archives - Page 11 of 12 - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outre

https://rwi.lu.se/category/human-rights-research/page/11/ - 2026-05-04

Climate Change, Human Mobility, and Human Rights Nexus in the Asia Pacific - The Raoul Wallenberg In

Climate Change, Human Mobility, and Human Rights Nexus in the Asia Pacific - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice a

https://rwi.lu.se/climate-change-human-mobility-and-human-rights-nexus-in-the-asia-pacific/ - 2026-05-04

Moot Court Competition Zimbabwe - The Raoul Wallenberg Institute of Human Rights and Humanitarian La

Moot Court Competition Zimbabwe - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programm

https://rwi.lu.se/news/moot-court-competition-zimbabwe/ - 2026-05-04