Sökresultat

Handelsbolag och kommanditbolag är juridiska personer men inte skattesubjekt vid inkomstbeskattning. Huvudregeln är att ett sådant bolags resultat beskattas hos dem som är delägare i bolaget vid räkenskapsårets utgång. Den skattemässiga fördelningen ska i princip grundas på bolagsavtalet eller vad som annars har avtalats mellan delägarna. Syftet med förevarande uppsats är att utreda huruvida friTrading partnerships and limited partnerships are legal entities but not a taxable subject for income taxation. The main rule is that the profit of such a company is taxed on those who are partners in the company at the end of the financial year. The tax distribution shall in principle be based on the company agreement or what has otherwise been agreed upon between the partners. The purpose of th

Sammanfattning Asfalt är ett av de mest använda byggmaterialen för vägar och påverkas kontinuerligt av klimatrelaterade faktorer som luft, vatten och temperaturväxlingar. Dessa miljöpåverkningar kan leda till nedbrytning av materialets mekaniska egenskaper och därmed försämrad livslängd och funktion. Syftet med detta examensarbete är att undersöka hur asfalt påverkas av tre miljöfaktorer: luft (

This study aims to examine and compare attitudes towards drug-related problems, professional work with individuals experiencing such problems, and harm reduction interventions among professionals in social services and adult psychiatry in Malmö. The study is based on a quantitative cross-sectional design, with 150 respondents completing a digital survey that included three established instruments:

Despite the claim that human rights are universal, the implementation of the UN Declaration has proven to vary in practice, especially in post-colonial societies. Many post-colonial states are still characterized by residual structural barriers that have made it difficult to implement human rights in practice. The following study examines how post-colonial legacies and cultural values ​​have influ

This study explores the interdependencies and cascading effects in the disaster response management for a possible 7.2 magnitude earthquake scenario in Metro Manila, focusing on the role of the Cordillera Administrative Region (CAR) as the primary assisting region. The research is grounded in Complexity and Socio-Technical Network Theory, which provides that the disaster response management is a c

Denna uppsats analyserar 2026 års reform av reglerna om näringsförbud på grund av brott och undersöker om reformen innebär en förändrad förståelse av näringsförbudets funktion. Uppsatsen syftar vidare till att analysera vilken betydelse en sådan förändring kan få för institutets rättsliga klassificering inom det svenska sanktionssystemet samt vilka konsekvenser detta i sin tur kan få för förståelsThis thesis analyses the 2026 reform of the rules on disqualification from commercial activity due to criminal offences and examines whether the reform entails a changed understanding of the function of disqualification orders. The thesis further aims to analyse the significance such a change may have for the legal classification of the measure within the Swedish system of sanctions, as well as th

This study aimed to examine perceived professional preparedness among social work students in their sixth and seventh semesters at Lund University, and to analyze statistical relationships between field placement supervision, students’ overall experiences of their field placement period, and professional preparedness. The study was conducted using a quantitative approach through a digital survey d

Drinking water distribution systems directly affect the quality of life, public health, and the reliability of essential water services. This study evaluates the hydraulic performance and operational efficiency of the Kirke Eskilstrup drinking water distribution network in Denmark using hydraulic modelling in MIKE+. Furthermore, a stakeholder value analysis was included to identify how the modelli

This thesis explores arguments and styles of argumentation in favour of Scotland gaining independence and rejoining the European Union in the aftermath of the United Kingdom leaving the EU in 2020. Since a majority of Scots did not support Brexit, it has provided Scottish independence supporters with a unique opportunity to bolster their arguments in the political debate. The thesis is built on a

Environmental and health risks are increasing in large Mediterranean cities like Athens, where high urban density and limited vegetation intensify the Urban Heat Island (UHI) effect. This study analyzes the spatial patterns of surface urban heat in Athens, Greece, using satellite-derived Land Surface Temperature (LST) as a proxy for UHI conditions. LST datasets were derived from Landsat 8 thermal

Syftet med studien var att undersöka universitetsstudenters användning av musik för emotionsreglering i vardagen, med särskilt fokus på att använda musik för att påverka hur en situation upplevs respektive att använda musik för att rikta uppmärksamheten bort från obehagliga tankar eller känslor. Studien genomfördes som en kvantitativ tvärsnittsstudie via webbenkät. Det slutliga urvalet bestod av NThe aim of the study was to examine university students’ use of music for emotion regulation in everyday life, with a particular focus on using music to alter situational experiences and using music to redirect attention away from distressing thoughts or emotions. The study employed a quantitative cross-sectional design, with data collected through an online survey. The final sample consisted of N

Over the past decade, the field of Inner Transformation for Sustainability has grown into a substantial and influential body of knowledge, providing much of the scientific foundation for the Inner Development Goals (IDGs). In this conversation, Professor Christine Wamsler and Tomas Björkman reflect on the current state of the field. They emphasize that any meaningful application of the IDG Guide r

Offentlighetsprincipen är en fundamental grundbult i svensk rätt och spelar en väsentlig roll i den svenska identiteten och demokratin. Genom mediegrundlagarna är principen grundlagsskyddade. Med anledning av offentlighetsprincipen ges ett långtgående skydd för yttrande- och informationsfriheten, vilket kommer till uttryck i tryckfrihetsförordningen (1949:105) och yttrandefrihetsgrundlagen (1991:1The principle of public access to official records is a fundamental pillar of Swedish law and plays an essential role in Swedish identity and democracy. The principle is constitutionally protected by the Freedom of the Press Act and the Fundamental Law on Freedom of Expression. Due to the principle of public access to official records, comprehensive protection is given to freedom of speech and inf

The aim of this study was to examine the work with self-harm within residential care homes for unaccompanied refugees. Furthermore, we wanted to determine how professionals look upon their own competence and the residential care’s ability concerning self-harm. In addition to this we wanted to distinguish different professional approaches within the work. Through semi-structured interviews, we spok

Alkali metal atoms, especially sodium and potassium, show an intense fluorescence in hot flue gases. The bright fluorescence emitted by alkali metal atoms offers a large potential for spectroscopic combustion analysis. In this thesis, the temperature dependence of the two-component fluorescence intensity ratio Na/K, as well as the three-component ratio Na·Li/K2 was investigated in the flames with

Colombia is a country characterized by an intense internal armed conflict, which has its foundation in political instability followed by discontent among the population of the country. With the rise of drug lords, rebel groups, paramilitaries and army the conflict has continuously intensified towards the government, which has left countless of civilians displaced and vulnerable. The political corr

The purpose of this study is to investigate the relationship between the brand image of an incumbent manufacturer and the purchase intention for a brand extension characterized by a disruptive innovation, and to assess the effects of a sub-brand strategy. This study involves inferential survey research with a conclusive and descriptive nature. Data has been collected through a cross-sectional desi

An energy transition from centralised and fossil-fuelled installations towards decentralised and renewable energy has been advocated by governments, businesses and academia. In the EU it has become a regional strategy, and a desire of citizens, to enable communities to take an active role in the energy market in the hopes of transitioning to an increasingly local, renewable and participatory futur