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1991-års skattereform har inneburit att den svenska företagsbeskattningen i huvudsak anpassas till den europeiska marknaden. Den svenska modellen skapar en skillnad i systemet mellan skattebelastningen på förvärvs - och kapitalinkomster. Dock har den proportionella skatten på kapitalinkomster bedömts ha avsevärt bidragit till att uppnå målen om likformighet och neutralitet i beskattning av olika i1991 tax reform has meant that the Swedish company taxation mainly adapted to the European market. The Swedish model creates a difference in the system between the tax burden on earned - and capital income. However, the proportional tax on capital income is estimated to have contributed significantly to the achievement of uniformity and neutrality in the taxation of different investment options. T

Vattenkraft har i viss mån utvecklats från att uteslutande fungera som baskraft till att alltmer användas även som reglerkraft, främst till följd av utbyggnaden av vindkraft. Då denna utveckling antas fortskrida innebär detta att vattenkraftens drift fortsatt blir mer intermittent. Majoriteten av de aggregat som idag används är designade med syftet att användas som kontinuerlig baskraft, vilket le

Popular science summary Genetic colour polymorphisms (the occurrence of two or more heritable colour morphs in the same habitat, within a randomly mating population) are widespread in nature. Whether evolving through natural selection or sexual selection, or whether to aid in e.g. camouflage or mate-selection; genetic colour polymorphisms provide a fascinating study system from which to gain insi

Abstract Title: From Oldster to Fashion Week – A study of brand revitalization through brand extension Seminar date: 2013-06-05 Course: FEKH29 Business Administration – Marketing Authors: Hanna Brochs, Isabelle Lacotte Olsson, Martin Mattson Advisor: Lars Carlman Examiner: Clara Gustafsson Purpose: The purpose of this essay is to discuss and analyze how a company can use brand extension to revit

Heart Rate Variability (HRV) is the physiological phenomenon of variation in the time interval between heartbeats. High frequency (HF) HRV signals (0.12-0.4 Hz), especially, has been linked to parasympathetic nervous system (PSNS) activity. Activity in this range is associated with the respiratory sinus arrhythmia (RSA). In this thesis, we are interested in the differences between the power of HF-

Popular science Carbon cycle has great importance in all time scales for its inter-connected relation and response with climate system. Increased anthropogenic emission of CO2 is alleged to impact the climate system in the future, which will affect the feedback between carbon cycle and climate change. In this project, a climate-carbon cycle feedback analysis has been conducted by using long simula

The objective of this thesis is to investigate a possible contributive origin to the contemporary divide between the continental and analytical traditions of philosophy in the history of 20th century neo-Kantianism as well as the theoretical polemics that took place between Carnap and Heidegger in relation to this context. The first part of the thesis has its vantage point in 19th century discours

This study is an explorative case study, realized in the department of Sucre, Colombia, of the relationship between Familias en su tierra FEST program beneficiary’s social capital and the development of a productive project that aims to foster self-reliance. For the purpose of this study Alejandro Portes work on social capital constitutes the theoretical framework of analysis. Findings suggest tha

The purpose of this essay is to analyze the phenomenon of informal payments in Greece and introduce a theoretical model for the physicians’ behavior while including ethical concern in the physicians’ utility maximization problem. The inspiration model of this essay comes from the empirical paper of Thompson and Xavier (2002), which introduces informal payments in physicians’ behavior. According to

This thesis focuses on cold ironing for vessels while berthed at port, with the port of Copenhagen as main case study. With the use of this technique, which is considered by the International Marine Organization (IMO) as a measure to reduce air pollution and noise deriving from shipping activities in ports and coastal areas, vessels are able to shut down their auxiliary engines in order to generat

I have conducted a survey about the number of horse farms in Lomma municipality, how they take care of their manure, their waste and what type of waste they generate. The survey aims to identify horse farms in the municipality and how they handle their manure and waste. According to the questionaires the most common place of storage for the manure is on a concrete base, which prevents nutrient lea

This report is a study in fireworks safety with emphasis on the safety issues considering multiple tube devices. The report was produced in order to facilitate the examination of the risks of firework cakes tipping over during firing, as well as providing support for future studies. The availability of detailed Swedish statistics regarding accidents involving fireworks has proven to be deficient,

The ageing population in Europe has created a demographic shift, especially in the number of pension beneficiaries, which has increased inversely proportional compared to the number of economically active individuals. With the aim of minimizing future pension problems within the EU Member States, the occupational pension system was proposed by the European Commission to integrate the internal pens

Mellan cirka 30-50 procent av den mat som produceras i världen årligen kommer aldrig människan tillgodo som föda. Att mat slängs eller på annat sätt går förlorad i livsmedelskedjan är ett stort problem, framför allt för att många människor i världen inte har tillgång till mat men också för att produktionen av livsmedel medför en betydande miljöpåverkan. Vad gäller statistiken över matsvinnet är deIt is estimated that between 30 and 50 percent of the food produced in the world annually will never be consumed by humans. The fact that significant amounts of food are lost or thrown away in the food supply chain is not just an environmental issue; above all it is a huge problem because many people in the world do not have access to food. Lost food and waste appears throughout the whole food sup

Aktieägaravtalet är ett populärt komplement till de vanliga aktiebolagsrättsliga styrdokumenten. Det syftar till att ytterligare reglera aktieägarnas mellanhavanden och associeras med en rad kommersiella fördelar så som avtalsfrihet och konfidentialitet. Däremot har aktieägaravtalets bolagsrättsliga verkningar under många år varit föremål för diskussioner. Den gängse uppfattningen har länge variThe shareholders’ agreement is a popular complement to the articles of association. It seeks to further regulate shareholders' dealings and is associated with a range of commercial advantages such as freedom of contract and confidentiality. However, the company law implications on the shareholders' agreement are still subject for discussions. The prevailing view has long been that the sha

Can it still be theatre? By building my own experimental theatre production containing flash mobs and invisible theater and then analyzing the results I hope to find a way how to aggrandize and help the invisible theatre to take more space. Also by comparing and analyzing the concepts of art and anti-art, acting and not-acting with my own theatre production I hope to find some clarity in the conce

Popular science summary Complex I, let me see your true color Every day of our lives our body performs many different tasks to let us survive, such as brain activity, muscle contractions or smaller tasks like cell- repair or -division. All those tasks require energy. The energy currency of our body is called ATP (adenosintriphosphate), a molecule that lets us perform many reactions in our body.

This study investigates the possibility of intentional forgetting of congruent and incongruent stereotypes belonging to either the in-group or an out-group. Previous research has shown that we perceive people differently depending on whether they belong to our in-group or an out-group. Differences have also been shown in how we process information that is congruent or incongruent to a stereotype.