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Ersättning med stöd av principen om obehörig vinst – För- och nackdelar med att tillämpa principen om obehörig vinst mellan sambor

När sambo B bidrar med ett ekonomiskt tillskott eller en arbetsmässig insats för att förbättra egendom som sambo A äger sedan innan samlevnaden kan samborna avtala om att insatsens ekonomiska värde ska utgöra en gåva eller en försträckning. Situationen är dock inte alltid så klar. Den nära personliga och ekonomiska gemenskap som ett samboskap i regel innebär medför att situationen kan hamna någonsWhen cohabitant B contributes with a financial contribution or a work contribution to improve property that cohabitant A owns since before the cohabitation, the cohabitants can agree that the financial value of the contribution shall constitute a gift or a loan. However, the situation is not always so clear. The close personal and financial community that a cohabitation usually entails means that

Allmänhetens insyn som medel mot aggressiv skatteplanering? En jämförelse mellan sekretessbelagd land-för-land-rapportering och offentlig inkomstskatterapportering samt en utvärdering av Dir. (EU) 2021/2101

As a result of insufficient harmonization between domestic tax systems, opportunities have occurred for multinational enterprises (MNE’s) to use aggressive tax planning. To overcome the difficulties, countries must be able to exchange information about the MNE’s tax payments. OECD and the EU have developed country-by-country reporting (CbCR) to ease the exchange of information. CbCR contains an ob

Value for Money Assessment in Public Private Partnership Projects

Public Private Partnership, PPP, is a public procurement method involving the private sector used in several countries all over the world, now upcoming in Sweden. The UK, most prominent within this method, states that it offers good value for money, but the economic and financial benefits of PPP are still uncertain and subjects of debate. In order for the projects to be successful and to achieve v

Hur skapas en rebelltjej på svenska? : Om översättningen av Elena Favillis och Francesca Cavallos Good Night Stories for Rebel Girls

This article investigates the translation of Good Night Storiesfor Rebel Girls: 100 Tales of Extraordinary Women, a children’s bookwritten and published by Elena Favilli and Francesca Cavallo in 2016.Within the framework of Gideon Toury’s Descriptive Translation Studiesand Katharina Reiss’ text typology, the study focuses on the Swedish trans-lation Godnattsagor för rebelltjejer: 100 berättelser o

VADEMECUM, 77 Minor Terms for Writing Urban Places: Minor Urbanism

Writing Urban Places proposes an innovative investigation and implementationof a process for developing human understanding ofcommunities, their society, and their situatedness. By recognising thevalue of local urban narratives – stories rich in information regardingcitizens socio-spatial practices, perceptions and expectations – theAction aims to articulate a set of concrete literary devices with

The most valuable areas for preservation of biodiversity in southern Sweden – woodliving beetles as guides to hot-spots

In Sweden a new red list was issued 2000, but there is no published list of the most important areas for biodiversity preservation. I use woodliving and red-listed beetles as indicators of “hot-spots” for biodiversity preservation, since these insects constitute a large proportion of the red-listed forest living species in Sweden. Based on museum and many large private collections of beetles from

Balancing effluent quality, greenhouse gas emissions and operational cost - developing dynamical models for intergrated benchmarking of wastewater treatment plants

The scope for wastewater treatment plants (WWTPs) widens to consider not only water quality and cost, but also energy efficiency and greenhouse gas (GHG) emissions. The on-going research project, “Development and dynamic analysis of operational strategies for enhanced energy efficiency of wastewater treatment systems” aims to develop a tool for integrated evaluation of energy efficiency and greenh

„Panik erzeugt Trotz-Panik” : En komparativ diskursanalys av Fridays for Future i svensk och tysk media

This study is centred around Fridays for Future, a youth movement which has rippled across the world from its first sparks in the fall of 2018 to the spring of 2019, and has given rise to countless pieces about the movement in both traditional and social media. According to critical discourse theory, the discourses that we read in the media both affect us and how we see things, but the context in

Monitorering av vuxna patienter med National Early Warning Score på vårdavdelning 24 timmar före hjärtstopp - En retrospektiv studie

Bakgrund: Hjärtstopp föregås ofta av avvikande vitalparametrar. Forskning tyder på att bedömningsinstrumentet National Early Warning Score (NEWS) kan användas för att bedöma om patienter riskerar att drabbas av hjärtstopp. För att kunna förutse patienters risk för hjärtstopp krävs att NEWS-bedömningar följs och NEWS riktlinjer efterlevs. Bristande följsamhet till NEWS-riktlinjer kan leda till att