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De särskilda reglerna för beskattning av utdelning och kapitalvinst på kvalifi-cerade andelar, även känt som 3:12-regelverket har sedan dess införande an-setts vara en särskilt komplex beståndsdel av svensk skattelagstiftning. I syfte att förenkla och förbättra dessa regler för delägare av kvalificerade andelar presenterade ”Kommittén om förenklad beskattning av ägare till fåmansföre-tag” betänkanThe special rules for the taxation of dividends and capital gains on qualified shares, also known as the 3:12-framework have since its introduction been regarded as a particularly complex area of Swedish tax legislation. With the aim to both simplify and improve the regulatory framework for shareholders of qualified shares, ”Kommittén om förenklad beskattning av ägare till få-mansföretag” presente

I maj 2022 skickade Sverige och Finland in sina NATO-ansökningar, till följd av Rysslands invasion av Ukraina under februari samma år. I och med NATO-ansökningen övergav både Finland och Sverige decennier av en alliansfri försvarspolitik. Men utöver den alliansfrihet som enat Finland och Sverige i decennier finns det stora skillnader i de säkerhetshot som länderna upplevt och de försvarsstrategier

The purpose of this essay is to find out how the Swedish district court relates to children’s rights when sentencing young offenders to the new penalty called youth surveillance. Since the Convention on the Rights of the Child is a part of the Swedish law, there was an interest to examine whether law in books actually is implemented in law in action regarding the penalty of youth surveillance. T

The purpose of this thesis is to critically examine whether China following the Third Plenary Session in December 1978 could be considered a developmental state with a focus on public bureaucracy. The research uses single case study research as its methodological approach, coupled with content analysis on secondary sources, to examine whether reforms after 1978 unfolded in a way that had tailored

An increasing amount of people living under the control of armed groups begged the question on the human rights obligations by armed groups in situation of protracted armed conflict. Traditionally, international human rights treaties only impose obligations on states. This raises concerns about the protection vacuum as well as accountability of the armed groups. A new phenomenon also emerged where

This thesis examines customer satisfaction within IKEA's support services in Sweden and Great Britain by analyzing customer feedback data. It explores the intersection of anthropology and computational social science, contributing to the growing field of computational anthropology. The study identifies recurring themes in customer comments by employing a mixed-methods approach that combines co

The paper reviewed a collection of studies from 2015-2025 in Sweden on municipal organizational change, with the aim of discussing challenges and benefits during modern change processes and connecting it to previously existing theories. The results showed that there is some conflict between different governance models (mainly NPM and TBG), that TBG can be implemented differently in different munic

Title An authentic product – A study of authenticity within food Seminar date 2012-05-29 Course Master thesis in Consumer Culture Theory, 30 University Credit Points (30 ECTS). Authors Emma Fredman and Sebastian Wendels Advisor Clara Gustafsson Five key words Authenticity, Food, Self-authentication, Constructing Self, (Post-) Postmodernism Purpose The purpose of this thesis is to through a

Syftet med detta uppdrag har varit att utvärdera hur data på vinterförluster hos honungsbin i Sverige samlas in och analyseras, samt ge förslag på förbättringarav övervakning och analys.Denna rapport innehåller• En sammanställning av faktorer som kan påverka vinterförluster hos honungsbin under svenska förhållanden• En beskrivning av nuvarande sätt att rapportera och analysera vinterförluster i SvThis report evaluates current collection and use of data on winter loss in honey bees in Sweden and is a commission from the Swedish Professional BeekepersAssociation. It includes an overview of factors which may influence winter loss in honey bees in Sweden. In Sweden, data on winter loss is collected by twoinstances, the COLOSS survey and the Swedish Beekeepers Association (SBR). We identify sev

There is an increasing focus on the importance of reducing red meat consumption for environmental as well as health reasons. In this study, we have assessed how consumers' choice of protein source in a meal could be affected by two nudging tools. The first nudge consisted of serving a plant-based steak as the default option instead of beef, alongside placing the plant-based steak at the top of the

In a Western European system based on a traditional separation of powers, public administration is as a rule organised under the Government (or Cabinet), as part of the Executive. In addition to this kind of state authorities, the Nordic countries feature a number of administrative bodies attached to the Parliaments. This category includes Parliamentary Ombudsmen, National Banks, and National Audi

In this paper, we take a fresh look at the determination of the transition matrix for a homogeneous, biisotropic particle employing the Null-field approach. The condition for passivity of the material is discussed. In particular, we focus on some previously unproved properties of the Beltrami spherical vector waves, such as completeness, orthogonality, and linear independence, which are all instru

With the aim to bridge the pressure gap between traditional surface science and industrial applications, heterogeneous catalytic reactions on model catalysts are increasingly studied at near-ambient pressures. Under those conditions, the gas phase has been shown to play an important role during the interaction at the gas-surface interface making it complex to study. This complexity can be capturedWith the aim to bridge the pressure gap between traditional surface science and industrial applications, heterogeneous catalytic reactions on model catalysts are increasingly studied at near-ambient pressures. Under those conditions, the gas phase has been shown to play an important role during the interaction at the gas-surface interface making it complex to study. This complexity can be captured

This chapter examines the legal regulation regarding administrative silence in Swedish administrative law. The main aim is to give an overview of the legal instruments to prevent and challenge administrative silence in Swedish administrative law and to identify any possible gaps or weaknesses in the system. Traditionally, the term ‘administrative silence’ is not used in Swedish administrative law;This chapter examines the legal regulation regarding administrative silence in Swedish administrative law. The main aim is to give an overview of the legal instruments to prevent and challenge administrative silence in Swedish administrative law and to identify any possible gaps or weaknesses in the system. Traditionally, the term ‘administrative silence’ is not used in Swedish administrative law;

The extent of vegetation openness in past European landscapes is widely debated. In particular, the temperate forest biome has traditionally been defined as dense, closed-canopy forest; however, some argue that large herbivores maintained greater openness or even wood-pasture conditions. Here, we address this question for the Last Interglacial period (129,000–116,000 years ago), before Homo sapien

This article draws on usability evaluations of a behavioural change intervention delivered as a web-based course. Special attention was given to usability as the course is directed at older adults aged 70 and above. Experiences from the usability evaluations in a lab environment and the real world, followed by stepwise refinements, can serve as examples of what must be considered in developing cou