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I inkomstskattelagens (1999:1229) elfte kapitel regleras vad som ska tas upp som inkomst i inkomstslaget tjänst. Huvudregeln är att all lön och förmåner som erhålls på grund av tjänst ska tas upp som intäkt, om inget annat anges. 11 kap 22-23a §§ IL stadgar ett undantag från lagens huvudregel. Experter, forskare och nyckelpersoner har möjlighet att erhålla en skattereduktion om 25% av lön, arvode Chapter 11 of the Income Tax Act (1999:1229) (IL) regulates what is to be included as income in the employment income category. The main rule states that all salaries and benefits received as a result of employment must be recognized as income, unless explicitly stated. 11:22-23a IL provides an exception to the main rule of the law, allowing experts, researchers and key personnel to receive 25% ta

Denna uppsats analyserar Lag (2023:875) om tilläggsskatt, med fokus på dess bakgrund, syfte och juridiska implikationer. Lagen, som implementerar EU:s minimibeskattedirektiv inom ramen för OECD:s Inclusive Framework, syftar till att motverka Base Erosion and Profit Shifting (BEPS) genom en global minimiskattesats på 15 procent. Målet är att säkerställa rättvis beskattning av multinationella företa

Examensarbetets titel: Är den svenska spelreklamen etisk? Seminariedatum: 2025-06-03. Ämne/kurs: FEKH29, Examensarbete i marknadsföring på kandidatnivå, 15 hp. Författare: Erik Malmgren, Lucas Friberg, Hussin Alyassiry, Jakob Stigsson. Handledare: Peter Svensson. Fem nyckelord: Spelreklam, Rawls, Nozick, Debatt, Etisk Marknadsföring. Forskningsfråga: Hur kan svensk spel- och bettingreklam fö

Media and politics have a very close and tight relationship to one another. They share a mutual dependence and are therefore linked in a way which is hard to find anywhere else. The biggest focus for the political coverage deals with national politics. Newspapers in different countries covers almost the entire world but it is still, without question, the political home field were the bond between

The literature shows that lack of good hygiene is an important issue on which to focus as hygiene deficiency can lead to healthcare associated infections (HAI). HAI affects the safety of patients and can result in substantial economic costs and an increase in morbidity and mortality among patients. The aim of this study was to explore the health care workers basic hygienic routines and their compl

Introduction Despite an increasing amount of research related to gender-affirming treatment (GAT) outcomes among transgender and gender-diverse (TGD) people (ie, people who experience discomfort or distress in the misalignment between their gender and sex assigned at birth) in recent years, the evidence base for current recommendations is suboptimal. One contributing factor is the heterogeneity in