Search results

Den 1 januari 2024 trädde lag (2023:875) om tilläggsskatt i kraft vilken införlivar rådets direktiv (EU) 2022/2523 av den 15 december 2022 om säkerställande av en global minimi skattenivå för multinationella koncerner och storskaliga nationella koncerner i unionen. Direktivet är införandet av OECD:s modellregler beträffande global minimibeskattning inom Europeiska unionen. Reglerna om global minimOn 1 January 2024, the Top-up Tax Act (2023:875) entered into force, implementing Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. The Directive constitutes the implementation of the OECD’s model rules on global minimum taxation within the European Union. The rules o

This thesis analyzes how South Asian immigrant families in Helsingborg with children utilize, perceive, and sustain car-free mobility in their lives. It reveals that car-free mobility is not merely the absence of car ownership, but a practice shaped by material conditions, users' competencies, and the meanings they attach to different cultural norms and early practice experience in their daily

Immaterialrätten använder sig av fiktiva figurer antingen uttryckligen eller indirekt för att skapa objektiva bedömningar på respektive immaterialrättsliga område. Uppsatsen riktar in sig på vilken funktion de fiktiva figurerna genomsnittskonsumenten inom varumärkesrätten och den kunnige användaren inom mönsterrätten har vid bedömning av skyddsförutsättningarna och intrång. Med betoning på rättsprIntellectual property use the fictional persons either direct or indirect to create objetive judgments in legal protection requirements and infringement in all areas of intellectual property law. This thesis examines on the function of the fictional persons, the average consumer in trademark law and the informed user in design protection law, to assessing the conditions for protection and in the e

Nascent entrepreneurship represents one of the most psychologically demanding stages of the venture creation process. Operating without stable organizational structures, reliable performance feedback, or consistent revenue streams, nascent entrepreneurs are particularly vulnerable to psychological pressures that may determine whether they persist or withdraw. Among these pressures, fear of failure

AIMS: To study the associations of dietary intake of A and E vitamins, as well as plasma retinols, carotenoids, and tocopherols in relation to development of islet autoimmunity and progression to T1D.MATERIALS AND METHODS: The Environmental Determinants of Diabetes in the Young (TEDDY) Study followed 7659 newborns with genetic susceptibility to T1D for 6 years in the USA, Finland, Germany, and Swe

This thesis explores the use of birding citizen science data and statistical modelling methods to support the construction of indicators for human-nature relationships. Motivated by the broader aspirational framework of the Nature Relationship Index, the study investigates how voluntary bird observation records can be processed into spatial and temporal measures suitable for statistical analysis,

The decision-making process on land use in Gállok between 2013 and 2022 represents an intense political and societal debate on mining, ‘green transition’, Indigeneity and environmentalism. Children have expressed their views throughout this process and have based on article 12(1) UN Convention on the Rights of the Child a right to so. However, whether children are heard and to what extent their ri

The evolving security landscape has renewed attention to integrate military and civil defence and preparedness into spatial planning. For decades, risk management in spatial planning has focused on natural hazards and accidents, typically disregarding antagonistic threats. The current geopolitical tensions demand a broader perspective that includes actor-driven threats to infrastructure and societ

Förtal regleras huvudsakligen i 5 kapitlet 1 § BrB. Förtal utgör ett ärekränkningsbrott och bestämmelsen avser skydda enskilda från att andra sprider missaktande uppgifter om en, eftersom detta kan få allvarliga konsekvenser för den förtalade personen genom att uteslutas från sin gemenskap. Samtidigt utgör kriminaliseringen en inskränkning av yttrandefriheten eftersom vi häri-genom begränsas i vad