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Syftet med de särskilda fåmansföretagsreglerna i 56–57 kap. IL är att motverka obehöriga kringgåenden av skattelag. De vanliga skattereglerna ska tilllämpas om icke verksamma delägare, utomstående, äger tillräckligt stor del i företaget. Då kan den s.k. utomståenderegeln i 57 kap. 5 § IL bli tillämplig. Så är dock inte fallet om utomstående delägare bedriver samma eller likartad verksamhet i ett aThe 56th and 57th chapters in the Swedish Income Tax Act entails special tax regulations for shareholders in closed companies which aims to counteract unauthorized circumvention of tax law. The normal tax rules must be applied if non-active shareholders own a sufficiently large share in the company. In that case, the “outsider rule”, which can be found in the fifth paragraph in the 57th chapter ma

En central del av det mervärdesskatterättsliga systemet är rätten till avdrag för ingående mervärdesskatt. Näringsidkare som bedriver blandad ekonomisk verksamhet behöver metoder för att fastställa hur stor andel av den ingående mervärdesskatten som är avdragsgill. Rätten till avdrag regleras i 13 kap. ML, som genomför bestämmelser i EU:s mervärdesskattedirektiv. I HFD 2023 ref. 45 underkände HFD The right to deduct input tax is central to the VAT system. Mixed economic businesses (i.e. businesses conducting both VAT liable and VAT exempt activities) require methods for determining the proportion of deductible input tax. The right to deduct input tax is regulated in chapter 13 of the Swedish VAT Act, which is intended to implement the EU’s VAT Directive. In HFD 2023 ref. 45, the Supreme Ad

The human brain has a built-in capacity to perform selective hearing, allowing us to focus on a single speaker in noisy environments while subconsciously filtering out background chatter and other noise. This ability is colloquially known as the cocktail party effect and is often impaired in individuals with reduced hearing or other neurological conditions. This results in an overall reduced quali

Solar energy is one of the most promising solutions for the energy crisis due to its wide availability and cost-effectiveness. Solar cells have long been used to convert solar energy to electricity, but due to the high cost and difficult processability of the widely available and commercialized silicon solar cells, replacing them with new technology has always been of interest for researchers. Rec

Despite increased attention to gender equality in entrepreneurship, women remain significantly underrepresented in entrepreneurship and receive a disproportionately small share of funding. One underexplored factor contributing to this disparity is gendered questioning during investor pitches. The study aimed to explore how gendered questioning shapes confidence and self-perception, and to investig

EU:s nya klimattull: Tanken är god – men verkligheten krångligare År 2026 införs EU:s nya klimattull, CBAM. Tullen ska förhindra att utsläppsintensiv industri flyttar från EU till följd av högre klimatkostnader inom unionen. Målet är att stärka europeisk konkurrenskraft och minska globala utsläpp. Men denna studie, som undersökt CBAM:s påverkan på nordiska företag, visar att mekanismen i sin nuvaThe EU is reforming its Emissions Trading System (ETS) to increase the price on emissions, phase out free carbon allowances and thus accelerate decarbonization. Alongside these reforms, the Carbon Border Adjustment Mechanism (CBAM) has been introduced to mitigate the risk of carbon leakage, imposing tariffs on carbon-intensive products imported to the EU. While CBAM will be beneficial for many EU-

This study investigated how acoustical challenges, specifically changes in signal-to-noise ratio (SNR), affect the neural tracking of attended and ignored speech in individuals with hearing impairment. The analysis began with the speech envelope and was progressively extended by incorporating phonetic information as well as outputs from all layers of OpenAI’s Whisper model. The goal was to gain a

Non-binary character appearances have grown in the film and TV show industry, slowly turning its absent history into intelligible or unintelligible visibility. This qualitative research study analyzes non-binary representability in Nimona (2023) and The Umbrella Academy (2019-2024), which involves unclear and unconfirmed character identification spread by the mass media. This form of “queer-coded”

Forest plantations play a crucial role in the livelihoods of Rwandan people. They provide valuable wood resources, such as timber and biomass energy. The first plantations created in the colonial period from 1920 to 1948 contained only exotic Eucalyptus species, which is thought to out-perform native species in terms of more rapid wood production. Over time, this resulted in the domination of non-

The selective separation of glycoproteins is essential in biomarker discovery, glycoprotein profiling and analysis. Glycosylation of proteins has a major impact on their structure and function. The heterogeneity of glycosylation patterns makes the glycomic profiling extensive, but nonetheless of upmost importance for the deeper understanding of metabolic pathways, cell signalling and the impact of

I denna uppsats vill vi skapa djupare förståelse för hur konsumenter mellan åldrarna 23-75 år reagerar och agerar i sin matkonsumtion under en tid av stigande matpriser och en ansträngd ekonomi. Uppsatsen ämnar därmed att visa hur konsumenter upplever sitt faktiska beteende inom ramen för matkonsumtion och hur världsliga omständigheter inverkar på beteendet. Utifrån syftet besvaras uppsatsens fråg

This study investigates the corrosion behavior of a magnesium-zinc (Mg-Zn) alloy in a simulated body-like environment, with the aim of optimizing its degradation rate for biodegradable medical implant applications. These implants are designed to support bone healing and then gradually degrade once no longer needed, thereby eliminating the need for additional surgery. Magnesium alloys are promising

Titel: Distansarbete eller distanserat arbete? En kvalitativ studie baserad på chefers upplevelser om hur distansarbete påverkar organisationskultur, värderingar, ledarskap och samhörighet Seminariedatum: 3 Juni 2025 Kurs: FEKH49, Examensarbete i organisation på kandidatnivå VT 2025, 15 högskolepoäng Författare: Lydia Molin, Oscar Polhage, Theo Pistora Handledare: Alexander Paulsson Nyckelord: s

Bitcoin har på senare tid blivit alltmer integrerad i de globala finansmarknaderna men det är fortfarande oklart hur Bitcoin påverkar mindre ekonomier med lägre adoptionsnivå av tillgången. Samtidigt är det osäkert i vilken utsträckning bitcoinrapportering i traditionell media påverkar investerares förväntningar, särskilt då synen på tillgången är i ständig förändring. Med hjälp av data på avkastn

This thesis analyzes whether the growth in productive credit is positively associated with economic growth in Taiwan from 1997 to 2023, while the growth in unproductive credit is not. It also focuses on whether credit creation is the main determinant of investment rather than savings. This study constructs new proxies of productive and unproductive credit by including loans to the government and a

Today, in our ever-changing world, the concept of open-air museums, whose main purpose is heritage preservation, must meet the challenges of the times. These include finding a new role in the modern world, necessity to remain relevant, and addressing the challenges of funding for long-term sustainable development. Our master's thesis examines the case of Fredriksdal Open-Air Museum. We focus o

Fastighetsägare står inför ökande press från nya EU-regler kring energi och hållbarhet, samtidigt som driftkostnaderna stiger. Denna studie undersöker lönsamheten för energieffektiviserande åtgärder för fastighetsägare som vill navigera dessa nya krav samtidigt som de uppnår ekonomisk hållbarhet. EU:s övergripande klimatstrategi, inklusive Green Deal och direktiv som CSRD, EPBD och EU-taxonomin, sProperty owners face increasing pressure from new EU regulations on energy and sustainability, coupled with rising utility costs. This study investigates the profitability of energy efficiency measures for property owners aiming to navigate these new demands while achieving economic sustainability. The EU's climate strategy, including the Green Deal and directives like CSRD, EPBD, and the EU T

As destinations across the world begin to show signs of overtourism, further evaluation of the tourism industry is necessary. Current research is largely focused on understanding the relationship between tourism and housing prices, but neglect to take a destination's overall housing affordability into consideration. Thus, the study examines the relationship between tourism and housing affordab

Myoelectric prosthetics utilize machine learning(ML) algorithms to translate surface electromyography(sEMG) signal patterns into movement, allowing patients to easily control their prosthesis. While the use of conventional ML algorithms has been effective within these prosthetics, challenges still remain in terms of classification accuracy and computation speed. It was hypothesized that Kolmogorov

Pythia with Rope Hadronization, and the Canonical-Statistical Model with strangeness undersaturation (γSCSM), have shown remarkably similar results when simulating strange hadrons yields relative to pion yields as a function of event-multiplicity. As the underlying assumptions in these models are very different, a novel observable is warranted. The aim of this thesis is to show that K0S/(π+ + π−)