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Nya skyldigheter för utländska företag verksamma i Sverige infördes den 1 januari 2021. Trots frånvaron av ett fast driftställe i Sverige eller annan skattskyldighet, ska skatteavdrag för preliminär inkomstskatt göras från betalningar för arbete som ett utländskt företag utför i Sverige. Den innehållna skatten kan återbetalas, men tidigast efter att ett beslut om slutlig skatt har fattats efter räNew obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. A refund of the withheld amount can be granted, but only once a final tax assessment has been completed after the en

The purpose of this thesis is to investigate an alternative way of management within physical systems engineering development (PSED), a term which represents all fields of engineering where physical components are involved. More specifically, analysing how agile methodologies can be applicable with the use of technological advancements to overcome the restrictions hindering the increase of efficie

Accidents always get a lot of public attention. Journalists appear at the site of an accident, taking pictures and making interviews with professionals and eyewitnesses. With the emergence of smartphones, online-media, and social media platforms such as Twitter, Facebook, Instagram, etc. everyone became a journalist. It is no longer only accidents catching public attention but also near misses, sm

A particle accelerator consists of a large number of components, which among other things includes several acceleration modules, which consists of one or several cavities. A cavity is a complex and essential part in the accelerations process and is usually made of oxygen-free copper (OFC) or niobium. These two materials are special when it comes to metal cutting, it´s hard to find information abou

Den senaste tidens genetiska utveckling har medfört stora möjligheter att genom assisterad befruktning hjälpa naturen på traven för par som av olika anledningar inte kan få barn på naturlig väg. Man kan insemineras, ägg kan befruktas utanför kroppen och man kan använda sig av donerade ägg eller spermier. Man kan till och med hyra en livmoder. Möjligheterna ökar och fler och fler kan bli föräldrar The recent development in the area of assisted reproductive technology has entailed large opportunities to help childless couples to get pregnant. Today, women can get inseminated and their eggs can be fertilized outside their bodies. Donated gametes can be used and you can even rent a uterus. The possibilities are growing – but to what cost? Assisted reproduction means a deviation from the natur

In this paper I have investigated what factors that may affect the recruitment, such as whether the applicant is a recent graduate, parent of young children, have been trained abroad or approaching retirement. I also want to investigate how the choice of candidates is affected if there is surplus, balance or a shortage of labor as it is for cultural secretaries, for the physical education teachers

Uppsatsen behandlar möjligheten att införa vinstbegränsande bestämmelser i samband med offentlig upphandling av hälso- och sjukvårdstjänster. I syfte att fastställa huruvida en sådan åtgärd är förenlig med EU-rätten, undersöks dels vilket utrymme den upphandlande myndigheten har att uppställa ett krav om avsaknad av vinstsyfte vid tilldelningen av ett enskilt kontrakt, dels huruvida det är tillåteThis thesis explores the possibility of reserving public contracts for social services to non- profit operators. In order to determine whether such a measure is in compliance with current EU legislation, the study firstly examines if contracting authorities are entitled to apply a non- profit requirement when it comes to awarding the contract, and secondly inquires whether there is a possibility f

Aktieägaravtalet är en rättslig företeelse som saknar uttrycklig reglering i lag. Problem kan därför uppstå vad gäller avtalens bundenhet mellan parterna. I denna uppsats undersöks i vilken utsträckning vissa överlåtelsebindningar respektive beslutsbindningar är bindande parterna emellan. Inom associationsrätten finns en grundläggande tanke om att aktier skall vara fritt överlåtbara. Undantag fråThe shareholder agreement is a legal occurrence that lacks explicit statutory regulation. Therefore problems may occur in what way these agreements are legally binding upon the parties. This essay examines in which extent certain transfer obligations respectively decision obligations are binding upon the parties. In company law there is a basic principle that the shares are freely transferable. E

The aim of this masters’ thesis is to examine how libraries can better services for patrons with invisible disabilities. My hypothesis is that although libraries are legally obliged to pay special attention to persons with disabilities, in reality the special needs of persons with invisible disabilities are often ignored. Invisible disabilities are disabilities that are not immediately apparent. T

This master thesis examines the internationalization of small and medium-seized enterprises with focus on how companies should proceed to establish sales activities overseas. Our thesis work has been done at QlikTech, a small international software company. QlikTech intends to penetrate the British market. The purpose of this master thesis is to create strategies how to gain market shares in the B

Sweden was the first country in the world to introduce a law that criminalized the buyer of sexual services but not the seller. The aim of this study is to contribute with an understanding of how female sex workers rights are being affected by the Swedish sex purchase law. To reach a conclusion, the author of this thesis tries to sort out which norms, beliefs, attitudes and/or values that are hidd

Användningen av smarta röstassistenter (hädanefter röstassistenter), såsom Siri och Alexa, ändrar vårt sätt att köpa produkter och tjänster online. Röstassistenter är artificiella intelligenssystem som möjliggör en köpprocess där konsumenten inte nödvändigtvis exponeras för något varumärke, varken visuellt eller fonetiskt, innan köpbeslutet fattas. Samtidigt utgår grundläggande varumärkesrättsliga

I denna uppsats behandlas särskiljningsförmågan hos tredimensionella EU-varumärken. Med ett tredimensionellt varumärke avses något som består eller omfattar en tredimensionell form, däribland behållare, förpackningar, produkten i sig eller deras utseende. Att erhålla varumärkesskydd för en förpackning eller varan i sig ger många fördelar för den enskilde näringsidkaren. Varumärkesinnehavaren kan sThis thesis aims to investigate the criteria for assessing shape marks distinctive character as a European Union Trademark. Shape marks consist of, or extend to, a three-dimensional shape, including containers, packaging, the product itself or their appearance. Trademark protection for a shape mark provides, amongst other things, a protection against imitations and unfair advantage of the reputati

The GASMAS technique has previously proven useful for examining and measuring the oxygen concentration in the lungs of preterm infants. GASMAS can distinguish absorption by one gas from the bulk absorption of the surrounding media, and can provide an instant, non-invasive and non-destructive way of examining lungs, and diagnosing dangerous conditions such as pneumothorax. Pneumothorax can be life-

Har du någonsin funderat på vad något är värt för dig? När du går i affären har du kanske jämfört kilopriser på olika livsmedel, visst är det hjälpsamt att kunna jämföra vilket som är ett bättre val för dig. Detta är vad en miljöekonomisk analys försöker göra med två olika skogsbruksmetoder. I den här kostnadsnyttoanalysen så jämförs hyggesfritt skogsbruk med det vanligare systemet, trakthyggesbruForests and forest products are important, not just for timber production, the forest ecosystem plays several important roles, such as water purification, carbon sequestration for climate mitigation and recreational values. How the forests are managed varies throughout the globe, in Sweden the most used system is the clearcutting system (CF), however continuous cover forestry (CCF) is gaining popu

Ditt pipetteringsinstrument skulle kunna vägleda dig och leverera information om förändringar eller problem i realtid. Genom att kontinuerligt undersöka sensordata kan maskininlärningsalgoritmer vara ett kraftfullt verktyg för att utvärdera olika aspekter och hålla dig informerad om möjliga fel som uppstår under arbetet. Detta skulle kunna förhindra dolda fel som volym- eller densitetsavvikelser Thermo Fisher Scientific manufacture automatic pipetting instruments for diagnostic tests. These tests are sensitive to abnormalities and changes in e.g. volume or density could potentially lead to less precision or other issues in the pipetting work flow. Utilizing data collected from a pressure sensor inside the pipette could be a way of automatically verifying different aspects related to the p

Den organiserade brottsligheten står för en betydande andel av beställnings-morden som utförs i samhället. Uppsatsen syftar till att utreda hur den krimi-nella miljöns struktur och hierarki påverkar möjligheten att identifiera och åtala personer för anstiftan till mord. Det finns ingen legaldefinition av begreppet organiserad brottslighet men Brå har tagit fram kännetecken. Organiserad brottsligOrganized crime accounts for a large share of the contract killings committed in the society. The essay aims to investigate how the structure and hierarchy of the criminal environments affects the possibility to identify and prosecute individuals for incitement of murder. There is no legal definition of the concept organized crime, but Brå has devel-oped characteristics. Organized crime concerns

Den svenska djurskyddslagstiftningen slår fast att djur har en rad olika in- tressen och behov som ska beredas skydd. Samtidigt har djur i alla tider be- traktats som objekt i rättslig mening och har till skillnad från rättssubjekt inte kunnat inneha intressen och rättigheter. Den här uppsatsen undersöker hur sagda ordning växt fram genom historien och vilka implikationer den har för hur djurskyddThe Swedish animal welfare legislation states that animals have interests and needs that must be protected. However, throughout history, animals have been regarded as objects in legal terms, lacking the capacity to hold in- terests and rights. This essay explores the historical development of said or- der and its implications for how animal welfare interests are represented in Swedish administrati

Today, social media offers new possible tools for organizing and spreading political messages than in the past, changing the way activism can take shape and thereby producing new forms of records. These records make up an important part of today’s history and therefore should be preserved for the future. However, despite the possibilities that social media offers, commercial social media platforms

Some get lost in translation; Barbara Czarniawska was at home in it. Early in my career, she helped me translate my vague sense that organizational performances were stories into the more precise concept of narratives which, allowed me to connect organizational studies with literary theory. Through her teaching, notably her course <em>From Field to Desk</em>, she guided