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Detta arbete ämnar utreda hur värdepappershandel, bedriven inom ramen för ett fåmansaktiebolag, ska hanteras skattemässigt, såväl i bolags- som ägarled. Som huvudregel utgör värdepapper vilka innehas av ett bolag kapitaltillgångar – en form av tillgång vilken sedermera beskattas i enlighet med beräkningsreglerna för inkomst av kapital i inkomstslaget näringsverksamhet. Är bedriven värdepappershantThe intention with this paper is to examine how securities trading conducted within a closely held company is handled for tax purposes at both company and shareholder level. If a closely held company holds securities, the securities generally constitutes capital assets, which are taxed in accordance with the rules concerning capital income in the income tax schedule for income of business. However

Lysosomes are cell organelles in charge of degradation. Lysosomal membrane permeabilization (LMP) causes the leakage of cathepsins and other digestive enzymes into the cytosol from lysosomal cavities. This usually causes the initiation of cell death. LMP can be triggered by many stimuli and this could potentially be used in new therapeutic approaches for removing cancer cells. However, excessive L

Enligt 51 kap. 1 § 2 st. 3 p. skatteförfarandelagen (2011:1244) ska hel eller delvis befrielse från skattetillägg meddelas om en oskäligt lång tid har gått efter det att Skatteverket har funnit anledning att anta att avgift ska tas ut. Befrielsegrunden infördes vid 2003 års skattetilläggsreform i syfte att tillgodose Europakonventionens krav på rättssäkerhet. Genom att använda den rättsdogmatiskAccording to Chapter 51 Section 1 (3) of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, there is a possibility to be granted exemption from tax surcharges if the length of the tax proceedings has been excessive. The purpose of this paper is to examine Chapter 51 Section 1 (3) of the STPA and to analyze the relationship between Swedish applicable law and the right to a

Economic sanctions - the exercise of pressure by one international actor to produce a change in the political behaviour of another international actor - are instruments used in the exercise of foreign policy. Due to the perceived ineffectiveness of traditional economic sanctions, such as trade embargoes, a new type of sanctions has emerged. Unlike economic sanctions in the traditional sense, these

Ungdomar befinner sig i en utsatt position på den europeiska arbetsmarknaden. De saknar av naturliga skäl ofta den kompetens och arbetslivserfarenhet som efterfrågas av arbetsgivaren, samtidigt som ungdomars anställningar – när de väl erhåller en – tenderar att vara mer otrygga än vad som är fallet för andra kategorier av arbetstagare. Finanskrisen år 2008 har i flera avseenden inneburit en förvärYoung workers are facing challenging times in the European labour market. Naturally, young workers often lack the skills and work experience required by employers, but to make matters worse, when young workers do find employment, it tends to be less stable compared to the older generation of more established workers. The 2008 financial crisis, which negative impact is still being felt in Europe as

Many clinics in rural western Kenya lack access to safe water and hand-washing facilities. To address this problem, in 2005 a programme was initiated to install water stations for hand washing and drinking water in 109 health facilities, train health workers on water treatment and hygiene, and motivate clients to adopt these practices. In 2008, we evaluated this intervention's impact by conducting

The Long-tailed Duck Clangula hyemalis is the main offshore wintering seaduckspecies in the Baltic region, although numbers have declined steeply since the early 1990s. The reasons for the decline are not well understood and information about habitat choice is scarce. Blue Mussels Mytilus edulis are the main food source for Longtailed Ducks in the southern Baltic Sea and here we have used both mod

Geometrically designed III-V nanowire arrays are promising candidates for optoelectronics due to their possibility to excite nanophotonic resonances in absorption spectra. Strong absorption resonances can be obtained by proper tailoring of nanowire diameter, length and pitch. Such enhancement of the light absorption is, however, accompanied by undesired resonance dips at specific wavelengths. In t

Unsustainability is persistent despite growing awareness that the industrial way of life, its modes of production and consumption need to be transformed. In academic sustainability contexts, however, attention is rarely paid to how industrial societies basically operate and how our everyday life is implicated beyond the usual suspect: consumerism. I argue that it is work, as central social relatio

Denna uppsats behandlar anställnings- och diskrimineringsskyddet för arbetstagare med funktionsnedsättning i en uppsägningssituation. Skydd för arbetstagare med funktionsnedsättning finns i såväl arbetsrätten som i diskrimineringsrätten. I LAS (Lag (1982:80) om anställningsskydd) finns regler som begränsar en arbetsgivares möjlighet att säga upp sina arbetstagare. För att en uppsägning ska vara fThis thesis examines the employment protection and the protection against discrimination for a disabled person facing dismissal. Legal protection for disabled employees can be found both in labour law and in anti-discrimination law. The Employment Protection Act (SFS 1982:80) contains paragraphs that limit employer’s possibilities to dismiss his or her employees. A valid dismissal according to th

Den 3 mars 2015 kom hovrättens dom i fallet om Lars som tagit sitt liv efter upprepade konflikter med sin närmaste arbetsledare. Lars upplevde sig vara mobbad av sin överordnade och hamnade i en djup depression. I målet prövades om arbetsgivaren gjort sig skyldig till vållande av annans död genom att inte ha följt arbetsmiljörättens regler. De åtalade cheferna fälldes i tingsrätten men friades i On March 3rd 2015 the Court of Appeal ruling came in the case of Lars who took his own life after repeated conflicts with his immediate supervisor at work. Lars had experienced himself to have been bullied by his superiors and ended up in a deep depression. The case was tried to confirm whether the employer was guilty of negligent manslaughter by failing to comply with health and safety regulation

Under det senaste året har en rad uppmärksammade händelser med kopplingar till nazistiska grupper, som t.ex. demonstrationer och brutala överfall, ägt rum i Sverige. Dessutom har media vid ett flertal tillfällen rapporterat om att Sverige upprepade gånger kritiserats av FN:s rasdiskrimineringskommitté (CERD). Kritiken har handlat om att landet inte har rättat sig efter art. 4 (b) i FN:s internatioIn the last year a number of notable events with ties to Nazi groups, such as demonstrations and brutal attacks, have occurred in Sweden. The media has also reported on numerous occasions that the UN Committee for the Elimination of Racial Discrimination (CERD) has repeatedly criticized Sweden. The criticism has focused on the fact that the country has not complied with Article 4 (b) of the UN Con

En väl utförd bevisvärdering och ett högt ställt beviskrav är centralt för den enskildes rättssäkerhet. Examensuppsatsens främsta syfte är att utreda hur granskningen företas av indiciebevisning i förhållande till beviskravet och bevisvärderingen i brottmål. Syftet är uppbyggt kring tre grundpelare. Den första avser begreppsbestämning av indicier. Den andra och tredje berör hur domstolen utför sinA well-executed evaluation of evidence with a high standard of proof is of paramount importance to the legal rights of the individual. The main purpose of this essay is to examine how the evaluation of circumstantial evidence is carried out in relation to the standard of proof and its evaluation of evidence in criminal cases. This purpose is built on three basic pillars. The first concerns the def

Add title REGULATORY DOCUMENT COVER PAGE Guidelines for Employment as Professor and Promotion to Professor at the Faculty of Science Type of regulatory document: Guidelines Definition of the type of regulatory document: Guidelines establish how someone must or should act in the area covered by the guidelines. A “must” rule is to be complied with, whereas the nature of a “should” rule is more of a

https://www.science.lu.se/internal/sites/science.lu.se.internal/files/2026-03/Guidelines%20for%20employment%20as%20professor%20and%20promotion%20to%20professor.pdf - 2026-06-22

Name 1 MDC Neck Shoulder - Social Insurance Agency 2023-09-29 Contents: Data from the Social Insurance Agency (Försäkringskassan) on disability pension (DP), number of sick-leave days and periods, sick-leave diagnoses. The individuals were followed from the MDC baseline screening date until they got disability pension or longterm sickleave, emigrated, died, turned 65 years of age, or until Decembe

https://www.malmo-kohorter.lu.se/sites/malmo-kohorter.lu.se/files/2023-11/MDC%20Neck%20Shoulder%20-%20Social%20Insurance%20Agency.pdf - 2026-06-22

Syllabus for the Master’s programme in Asian Studies (advanced level), 120 credits Centre for East and South-East Asian Studies Kurslitteratur för CÖSM32, Asienstudier: Asiens roll i den globala ekonomin, 7,5 högskolepoäng Asian Studies: Asia’s role in the global economy, 7,5 credits Avancerad nivå / Second Cycle The literature amounts to 721 pages. An additional 200 pages will be selected by the

https://www.ht.lu.se/media/utbildning/dokument/kurser/COSM32/20242/COSM32.doc - 2026-06-16

Research Node for Aesthetic Studies: special seminar with the Faculty of Humanities 2026 Honorary Doctors | Department of Arts and Cultural Sciences 26 May Research Node for Aesthetic Studies: special seminar with the Faculty of Humanities 2026 Honorary Doctors 26 May 2026 15:15 to 17:00 Seminar Georgina Born and Gry Worre Hallberg Welcome to a seminar with the 2026 Honorary Doctors of the Faculty

https://www.kultur.lu.se/en/the-department/calendar/event/research-node-aesthetic-studies-special-seminar-faculty-humanities-2026-honorary-doctors/ - 2026-05-25

SASH55 course literature. Fall 2026 Sida 1 av 4 Department of Arts and Cultural Sciences, Division of Musicology and Intermedial Studies COURSE LITERATURE Course literature for SASH55: Introduction to Scandinavian Culture and Society, 7,5 hp, Fall 2026 Established by the departmental board or equivalent, 2019-12-01. Revised 2026-05-22 Literature is searched in https://finn.lub.lu.se/ unless otherw

https://www.ht.lu.se/media/utbildning/dokument/kurser/SASH55/20262/SASH55_course_literature._Fall_2026.pdf - 2026-06-19

Sound iconicity bootstraps verb meaning acquisition Symbol grounding problem: How do children build up the lexicon? Mutsumi Imai Keio University In collaboration with Michiko Asano, Michiko Miyazaki, Junko Kanero, Noburo Saji, Kimi Akita, Hiroyuki Okada, Katerina Kantartzis, Sotaro Kita, Keiichi Kitajo, Tetsuya Matsuda & Guillaume Thierry Symbol Grounding Problem Steven Harnad (1990) • Suppose you

https://konferens.ht.lu.se/fileadmin/user_upload/sol/ovrigt/projekt_ccs/ImaiPlenaryIACS-2014.pdf - 2026-06-20

Global China workshop on African development in a world of energy transitions - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advic

https://rwi.lu.se/news/global-china-workshop-on-african-development-in-a-world-of-energy-transitions/ - 2026-06-20