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I 24 kap. 10 § a-e IL regleras begränsningen i avdragsrätten för ränta på vissa koncerninterna skulder. Reglerna framarbetades i samband med de av Skatteverkets konstaterade skatteflyktsförfaranden som skedde i anslutning till avdrag för koncerninterna ränteutgifter. Skatteverket har försökt att komma åt transaktionerna genom att tillämpa skatteflyktslagen men har inte haft framgång eftersom skattThe Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not

Men’s violence against women was for a long time considered a private family matter, but is today defined as a widely spread social problem. Researchers, activists and professionals may differ in details about the problem but agrees on one major point; education is the greatest weapon in fighting it. All the professional groups that on some point come in contact with women and men who live in viol

Swedish labor law is essentially based on the notion that the social partners will regulate working conditions. In view of this, a special practice on unfairness assessments of collective agreements has emerged. It is felt that collective agreements should be more difficult to amend in Court than other types of agreements. Since 1995 however, Sweden is obliged to apply EU law, and not to take acti

In February 2009, ST‐Ericsson was formed as a joint venture bringing Ericsson Mobile Platforms and ST‐NXP Wireless together, creating an industry leader in development and design of wireless semiconductor components and platforms. The new company became one of the top players in wireless semiconductors. During the integration, purchasing of indirect material at ST‐Ericsson was outsourced to an out

Purpose The purpose of the research is to analyse the consumer’s underlying motivations for behaviour and decision-making in an impulse buying context, in order to gain a deeper understanding of the drivers behind impulse buying. Method The study is conducted with an explorative approach. A combination of self-administered diaries and semi-structured interviews were chosen to collect the empirical

The employer has always played a dominant role in the Swedish labor market, developments during 1900-century, however, sought to restrict the employer's management rights under the law and agreements. 1997 came § 25a LAS, preferential rights for part-time employees to higher levels of employment. Lunning believe that legislative and preparatory work to § 25a LAS do not give answers to all appl

Syftet med denna uppsats är att redogöra för gällande rätt avseende marknadsmissbruk och utifrån praxis analysera rättsområdets praktiska funktion. Därutöver beskrivs och analyseras Europeiska kommissionens förslag till ny reglering av marknadsmissbruk utifrån ett svenskt perspektiv. Bestämmelser som syftar till att förhindra insiderbrott har funnits i Sverige sedan början av 1970-talet. ReglerinThe purpose of this thesis is to describe the Swedish legislation regarding market abuse and, on the basis of case law analyze the practical function of the legal field. In addition, the European Commission's proposal for a new regulatory framework regarding market abuse will be described and analyzed from a Swedish perspective. Provisions aimed to prevent insider trading was introduced in Sw

A Shot in the Dark - A discourse analysis of the public talk of sex solicitation The aim of this study was to examine the public discourse of people who purchase sexual services in Sweden, and it’s implication on the official strategies to counteract prostitution. The study was conducted through qualitative text analysis of public documents. The analyzed documents were published both before and a

Det är vanligt förekommande att stater utför åldersbedömningar av ensamkommande barn när de ansökt om internationellt skydd. Då Sverige är den medlemstat som tar emot flest ensamkommande flyktingbarn i Europa är det särskilt vanligt att åldersutredningar behöver utföras varvid det ämnar sig att närmare granska Sveriges tillvägagångssätt för en sådan åldersbedömning. Syftet med denna uppsats är attIt is common practice for States to conduct age assessments of unaccompanied minors when they lodge applications for international protection. As the Member State receiving the most unaccompanied minors in Europe, the practice is particularly common in Sweden and deserving of a closer examination. The purpose of this thesis is to examine the age assessment of such unaccompanied children seeking in

Issue of study: The thesis studies the optimization of sales in fashion retail by integrating multichannels. The multichannel integration relates to reallocation of articles between brick and mortar store warehouses and online warehouses. Purpose: The purpose of the thesis is to investigate how increased multichannel integration, in terms of reallocating articles between online store warehouse

Modern agricultural practices give rise to environmental issues such as the eutrophication of waters (e.g. rivers and oceans). Increased knowledge and understanding of the negative consequences of nutritional leakage have led to comprehensive mitigation measures, one of which is the construction of wetlands. In order to achieve successful, cost-effective and sustainable measures it is essential to

Purpose: Since limited efforts have been made when trying to understand and identify what managers do when managing the supply chain, the purpose of this research is to move towards a better understanding of Supply Chain Manager’s practices. By using different methods than previously conducted research, a practice-based approach is going to be used when trying to answer, identify and to zoom in on

Fragrances have been used in cosmetics for more than fifty years and most substances in scents can just be grouped under the term "parfume" on product labels. Synthetic musk compounds and phthalates are both used in perfumes, cosmetics and other consumer products. Phthalates can be absorbed by the human body and have been found in examined blood, breast milk and urine. Fetuses can be exp

Haploblocks are regions of the genome that coalesce to an ancestor as a single unit. Differentiated haplotypes in these regions can result from the accumulation of mutational differences in low-recombination chromosomal regions, especially when selective sweeps occur within geographically structured populations. We introduce a method to identify large well-differentiated haploblock regions (LHBRs)

Type 1 diabetes (T1D) results from the interaction of genetic and environmental factors. Previous studies indicate an association between detection of Enterovirus (EV) genome in blood and the clinical onset of T1D. Insulin resistance can also represent a risk factor for progression to clinically overt T1D. This study aimed at evaluating whether there is association between both EV infection and in

Strategies to determine the removal efficiency of micropollutants in wastewater treatment plants (WWTPs) are widely discussed. Especially the evaluation of the potential benefit of further advanced treatment steps such as an additional tertiary treatment based on ozonation or activated carbon have come into focus. Such evaluation strategies are often based on the removal behavior of known micropol

Objective: The aim of this study is to assess the impact of age at onset on the prognostic value of Alzheimer’s biomarkers in a large sample of patients with mild cognitive impairment (MCI). Methods: We measured Aβ42, t-tau, hippocampal volume on magnetic resonance imaging (MRI) and cortical metabolism on fluorodeoxyglucose–positron emission tomography (FDG-PET) in 188 MCI patients followed for at

Background: Opioid substitution treatment (OST) with methadone or buprenorphine is the most effective means of treating opioid dependence. If these substances are used by people who are not undergoing OST, they can however carry serious risks. This article examines the lifetime prevalence, motives, and drug sources for such use, as well as geographical differences in these variables. Methods: Stru