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1 januari 2018 trädde nya regler om beskattning av vissa personaloptioner ikraft. Dessa regler innebär att den förmånsbeskattning som sker vid förvärv av personaloptioner på förmånliga grunder på grund av anställning inte ska ske, om en rad villkor är uppfyllda. Dessa kvalificerade personaloptioner är dock inte helt skattebefriade, då eventuell kapitalvinst på de underliggande andelar som optionsiIn 2017, the Parliament of Sweden enacted a new set of rules in the Income Tax Act (sw: Inkomstskattelagen (1999:1229)) regarding the taxation of certain employee stock options (sw: personaloptioner), which came into force on January 1, 2018. These rules created a new category of employee stock options called qualified employee stock options. These new options are not taxable benefits when the mar

I april 2015 infördes ett nytt billighetsskäl avseende utredningsmedverkan av egen brottslighet i 29 kap. 5 § första stycket brottsbalken. Paragrafen ger uttryck för gärningsmannens personliga förhållanden och att något som har inträffat efter brottet bör kunna beaktas vid straffmätning och påföljdsval i lindrande riktning. Det övergripande syftet i detta examensarbete är att granska och analyserIn April 2015, a new reason for mitigation of a sentence was introduced in chapter 29 article 5 of the Swedish Penal Code. The new provision regulates the possibility of reducing a sentence if the suspect participated in the preliminary inquiry of his or her delinquency. The article gives expression to the perpetrator's personal circumstances and of something that has occurred after the crime

Denna uppsats berör revisorns skadeståndsansvar enligt 29 kap. aktiebolagslagen (2005:551), ABL. En revisor som när han eller hon fullgör sitt uppdrag uppsåtligen eller av oaktsamhet skadar bolaget ska ersätta skadan. Detsamma gäller om skadan drabbar en aktieägare eller någon annan genom en överträdelse av ABL, tillämplig lag om årsredovisning eller bolagsordningen. Uppsatsen fokuserar huvudsakliThis essay is about the auditor’s liability for damages according to the Swedish Companies Act (2005:551). If an auditor, due to intent or negligence, causes damages to the company during his or her mission as an auditor, he or she shall indemnify the company. The same is true if the auditor causes damages to a shareholder or someone else due to a violation of the Companies Act, the applicable law

Introduction: Impacted morselized bone allograft is thought to be remodeled to a great extent. We have previously shown that load-bearing increases the remodeling of impacted morselized bone allografts in a rabbit knee prosthesis model. Bone Morphogenic Proteins (BMPs) also stimulate bone formation and bone allograft remodeling. In this study, our aim was to determine whether it was possible to in

I denna artikel har jag försökt visa att när man engagerar sig i en politisk rörelse spelar emotioner en inte obetydlig roll. Ty den fråga man måste ställa sig är om det är troligt att känslorna inte har någon betydelse för de personer som är aktiva i föreningar av olika slag? Tron att passion och emotioner har en betydelse för engagemanget kan ses som ett alternativ till uppfattning att det är ”i

Some raw material characteristics were evaluated in three apple varieties cultivated in Southern Sweden, namely Kim, Mutsu and Jonagold. The study was undertaken to collect information in order to identify the effects of initial tissue properties on mass transport phenomena in general, and osmotic processing responses in particular. The texture profile analysis revealed cortex anisotropy of the th

The Swedish function word 'att' tends to be phonetically marked in hesitation contexts. The relation between such contexts and the syntactic complexity of the following clause is discussed.

Arbetarförfattare skriver deckare och når en bred publik. Men man kan lika väl säga att de förvandlar sig till underhållningsförfattare. Kanske går de under för en borgerlig kultur på samma sätt som när modernismen blev viktigare än klassen i litteraturen i mitten av förra seklet. Vänstern måste bygga upp sina egna kulturella institutioner om dagens arbetarlitteratur ska vidareutvecklas. Magnus Ni

This article outlines experimental and numerical studies on shrinkage of High-Performance Concrete, HPC. Especially carbonation shrinkage may introduce surface cracking in concrete, which affects the durability. In order to study shrinkage, cylinders of eight qualities of HPC were investigated. Parallel studies on autogenous shrinkage, drying shrinkage, hydration, internal relative humidity and st

Positron annihilation spectroscopy can be used to determine the role of vacancy defects in semiconductors, by identification and quantification of the vacancies and their chemical surroundings. We have studied 0.5-0.8 mum thick low temperature MBE GaMnAs layers with Mn content 0.5-5% and different As-2 partial pressures at growth. The Doppler broadening results show that the Ga vacancy concentrati

Neurons have been neglected as cells with major immune regulatory function. Here, we present novel data demonstrating that neurons are highly immune competent and play crucial role in regulation of T cell response and CNS inflammation. Neurons induce proliferation of activated CD4+T cells via B7-CD28 and TGF-?1-TGF-?R signaling pathways with amplification of TCR signaling and increased phosphoryla

We have earlier shown that breast cancer patients with moderately or well differentiated tumors seem to be able to inhibit stress evoked from anger in a successful manner, while those with poorer prognosis do not. We now report a study with an enlarged group of patients, investigating associations between tumor biological factors and psychological profile. 129 patients with Stages I and II breast

Complete mitochondrial DNA (mtDNA) control regions (CR) were sequenced and analysed in order to investigate wild sheep taxonomy and the origin of domestic sheep (Ovis aries). The dataset for phylogenetic analyses includes 63 unique CR sequences from wild sheep of the mouflon (O. musimon, O. orientalis), urial (O. vignei), argali (O. ammon) and bighorn (O. canadensis) groups, and from domestic shee

As decreased foetal movement (FM) may indicate impaired foetal health, FM recording has been suggested as a method of assessing foetal well-being. A non-intrusive, automated method of recording FM (FM-detector), was compared with maternal and ultrasonographic assessment of FMs in 24 women in the third trimester of pregnancy. The FM-detector detected a greater proportion of ultrasonographically rec

This paper studies the design of signaling waveforms for time-hopping impulse radio (TH-IR) with limits on the power spectral density. Such restrictions are imposed by the spectral mask prescribed by frequency regulators for ultra-wideband (UWB) signals. The "conventional" TH-IR system with pulse-position modulation and time-hopping multiple access gives rise to spectral lines that either violate