Sökresultat

Vid förvärv av fastighet genom köp ska stämpelskatt betalas. Stämpelskatten är 4,25 % för juridiska personer och 1,5 % för privatpersoner och beräknas på det värde som är högst utav köpeskillingen och taxeringsvärdet året innan lagfarten för förvärvet beviljades. Är fastighetens värde väldigt stort kan stämpelskattekostnaden då bli väldigt hög. För att minska kostnaden för stämpelskatt kan andra fWhen buying real estate stamp duty is to be paid for the transaction. Instead of buying the real estate unit the transaction can be made using land parceling. This is an approach used to reduce or avoid the stamp duty. The aim of this essay is to look into if three-dimensional land parcelling is used with the intention to avoid stamp duty and what the consequences are. Three-dimensional land parce

Abstract This thesis work was performed at RUAG Space AB, Göteborg, Sweden. The aim of this thesis is to test the performance boundaries of SiGe based heterojunction bipolar transistor in designing a low noise amplifier meant for GNSS applications. After careful consideration of different alternatives for active components in SiGe HBT process, BFY640-04 from Infineon was selected as the active com

On social media platforms, such as blogs, the boundaries between private life and working life can be blurred. When social media is used by people who can be seen as agents for human service organizations this can give rise to both ethical and relational issues. On the one hand socialworkers like everyone else should have the right to express opinions and act as private persons on the internet. On

As a result of climate change the county of Stockholm will experience a change in precipitation patterns, more extreme weather events and a rise in sea level. To learn if the financial sector works with climate change adaptation and if climate change adaptation can be used as a management control measure, a study has been conducted in complement to this thesis. Three subsectors, the insurance sect

The sharing economy, which facilitates technology-enabled sharing of underused assets, is an umbrella for a variety of segments and platforms. The concept includes peer-to-peer, business-to-business and business-to-consumer platforms which are celebrated for their potential to facilitate a transformative change towards a sustainable society grounded in access over ownership, empowerment, inclusive

Massive MIMO has attracted many researchers’ attention as it is a promising technology for future 5G communication systems. To characterize the propagation channels of the massive MIMO and to evaluate system performance, it is important to develop an accurate channel model for it. In this thesis, two correlative models, i.e., the Kronecker model and the Weichselberger model, and a cluster-based m

Barn och unga som begår brott är ett av straffrättens mest svårlösta och omdiskuterade områden. De straffrättsliga reaktioner som aktualiseras i diskussionerna pendlar mellan att vara repressiva/straffande eller rehabiliterande/stödjande. Enligt barnkonventionen, som av regeringen föreslås bli svensk lag under 2016, ska unga lagöverträdare bemötas med rehabilitering och reparativa metoder för att Children and young people who commit crimes constitutes one of the most difficult and controversial issues in criminal law. The penal regulations arising in discussions vary from being repressive/punitive to being rehabilitative/supportive. As stated by the Convention on the Rights of the Child, which the government has proposed as Swedish law in 2016, the juvenile offenders should be treated with

Diskussionen kring huruvida individens självbestämmanderätt bör vara absolut eller inte är i dagens samhälle högst aktuell. Framför allt i den idrottsliga världen där fler-talet idrotter inom kontaktsport allt som oftast kan rendera i svårare skador för utö-varna. Vissa skador är självförvållande eller följt av en vanlig regelrätt närkamp me-dan andra är följden av en regelvidrig incident. Det harThe discussion about whether the individuals right of self-determination shall be ab-solute or not in todays society is highly in questioned. Especially in the world of sport where several physical sports every so often can render in severe injury for the athletes. Some of the injuries are self-inflicted or followed by an ordinary outright physical contact and some has followed from an unregulated

The purpose of this paper is to explore how competency is evaluated in the process of recruiting and selecting corporate leaders and managers. Another perspective is to understand the role of diversity in the process and how it affects the outcomes of hiring decisions. Qualitative interviews were analyzed from a single case study of eight leaders from the manufacturing sector. Empirical data regar

Scholars have argued that successful policymaking should take into account the systemic aspect of a Regional Innovation System and involve a variety of actors in policy processes. Leadership is an important element for enabling collaboration and coordination among these actors, for example in the emergence of policy networks. The aim of this study is to provide a dynamic view of leadership in poli

Mayonnaise is an oil in water emulsion with a high oil content dispersed in a continuous water phase. The egg is used as the emulsifier, which stabilizes the oil droplets in the continuous phase. The objective was to increase the knowledge of the mayonnaise production process and its impact on the mayonnaise quality. The approach was to produce mayonnaise with a high shear rotor-stator mixer and v

Studies of decision-making have shown that attitudes can be influenced by choices. One way in which to study these types of attitude changes can be through the choice blindness paradigm. Choice blindness is the well documented finding that people may both fail to notice that the outcome of a choice does not correspond to what was intended, and at the same time construct coherent arguments in suppo

The industrialization of the Swedish construction industry has long stood in the shadow of the traditional construction methods. Problems such as high costs, long construction times and tough regulations have made the development stagnate. However, the industrial manufacturing industry has shown rapid growth within recent years. The culture within the industry has changed through innovative constr

Det är en grundidé i aktiebolagslagen att bolagsformen i stor utsträckning skall utgöra en riskbegränsad form av företagande. Det finns dock situationer där denna idé frångås och fysiska personer blir ansvariga för bolagets skulder. Uppsatsen skall utreda sådana situationer i anslutning till ABL:s regler om kritisk kapitalbrist. Reglerna riktar till stor del in sig på styrelsen och dennes agerandeIt’s one of the basic ideas Swedish Companies Act (SCA) that limited liability company is supposed to be a risk-limited form of business for owners, board members and other company officials. There are however situations when this idea is put aside in favour for other interests and board members can be personally responsible for the company’s debts. This essay will investigate such situations in c

Temporary work agencies operate on a business model based on the idea of hiring workers and placing them in assignments at other companies. This model has proved to be beneficial on the labour market in response to the increasing competitive pressure, the need of flexibility and a bigger variation of workforce. The Swedish labour law model is traditionally built on an employment contract between a