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År 2015 blev ett rekordår för Sverige vad gäller immigration. 163 000 människor sökte asyl i landet varav omkring 35 000 av dem var ensamkommande flyktingbarn. De omfattande flyktingströmmarna kom att påverka Migrationsverkets handläggningstid på asylärenden vilket resulterat i långa handläggningstider och försenade beslut. Dessa omständigheter har vidare lett till att de ensamkommande barnen hunnWhen it comes to immigration, the year of 2015 became a record year for Sweden. In 2015, 163 000 people applied for asylum in Sweden, of whom about 35 000 of them, were unaccompanied refugee children. The extensive inflow of refugees had a comprehensive impact on the Migration Agency and its timeframes for processing the applications for asylum. This resulted in extended processing times and delay

This thesis examines transnational adaptations of television crime drama between the United Kingdom and the United States. This is accomplished by looking at the case of Broadchurch (ITV, 2013), a complex crime drama series that was adapted from Britain into America as Gracepoint (FOX, 2014). The research explores the themes of cultural adaptation, characterization, and sense of place in both seri

This essay concerns ring brooches in Lund from late Viking age and the Middle ages, 10th to 16th century. The purpose is first and foremost to typologize the ring brooches and to investigate the similarities and differences between them. Moreover, this essay investigate why the brooches change in form and decoration over the period of time and what these changes can disclose about Lund and how it

Enligt principen om verklig innebörd kan domstolarna omklassificera de skattskyldigas rättshandlingar om de skattskyldigas faktiska handlande inte överensstämmer med rättshandlingarnas form. Domstolarna kan således anse att ett avtal som är rubricerat som ett lån i själva verket utgör ett köp. Vad domstolen gör är med andra ord att utreda vad som rent faktiskt har ägt rum, för att sedan beskatta dIn Swedish internal tax law, there is a judge made principle that allows the courts and taxation agency to recharacterize agreements concluded by the taxpayers, if the form is not consistent with the actual conduct of the parties. Subsequently, according to the principle of substance over form, a loan can be recharacterized as a purchase if the conduct of the parties and other circumstances are no

Examensarbetets titel: Nya föreskrifter om utbildning och prov - En deprofessionalisering av revisorsyrket? Seminariedatum: 2019/01/17 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng (HP) Författare: Juliette Johlin, Izabella Jonsson, Johanna Levin Handledare: Karin Jonnergård Fem nyckelord: revisorsprofession, auktoriserad revisor, professionalism, utbildningskravTitle: New regulations in education and exams – A change in the professionalism of auditors? Seminar date: 17/01/2019 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) Authors: Juliette Johlin, Izabella Jonsson, Johanna Levin Advisor: Karin Jonnergård Key words: Professions, Certified public accountant (CPA), profes

Cosmopolitan theory has long argued that the world is becoming increasingly interconnected. Through borderless phenomena such as climate change, and through globalizing processes such as cross-border mobility and the global market, we are becoming increasingly aware of their social and political impact as global news and debates fill our social media channels. To this end, cosmopolitan theory argu

Inom konkurrensrätten finns sedan länge en diskussion kring de konkurrenssnedvridningar som uppstår i samband med att offentliga aktörer bedriver säljverksamhet i konkurrens med privata aktörer. Snedvridningarna kan härledas till de olika grundförutsättningar som gäller för offentlig respektive privat näringsverksamhet. De kan sällan åtgärdas med förbudsreglerna i 2 kap. 1 och 7 §§ konkurrenslagenIn the field of competition law, there has been a discussion for decades about the distortions of competition that arise when public actors carry on economic activities in competition with private actors. These distortions derive from the different prerequisites that apply to public and private economic activity respectively. The prohibition rules in chapter 2 paras. 1 and 7 of the Competition Act

I syfte att få så hög avsättning på sina produkter som möjligt kan företag vara intresserade av att försöka etablera och sälja sina produkter på nya marknader. I fall då företaget saknar ekonomiska muskler för att sköta etableringen själva eller saknar kännedom om marknaden kan en mellanman anlitas för att sköta etableringen. Vanligtvis är mellanmannen en handelsagent eller en återförsäljare som hIn order to obtain as high sales on their products as possible, companies may be interested in trying to establish and sell their products in new markets. In cases where the company lacks financial muscles to manage the establishment itself or lack knowledge of the market, an intermediary can be hired to manage the establishment. Usually, the intermediary is a commercial agent or a distributor who

Med stöd av den skadeståndsrättsliga principen om compensatio lucri cum damno kan fördelar som följts av en skada komma att avräknas skadeståndet. Detta i syfte att inte överkompensera den skadelidande. Syftet med denna uppsats har varit att, genom en rättsdogmatisk metod, redogöra för principens närmare innebörd. Uppsatsen har även syftat till att utreda hur avdrag för fördelar tillämpas i försäkOn the basis of the tort law principle of compensatio lucri cum damno, benefits followed by a damage may be deducted against the indemnity. This is in order not to overcompensate the party that suffered the damage. The purpose of this thesis has been to, through a legal dogmatic method, describe the closer meaning of the principle. The thesis has also aimed to investigate how deductions for benefi

The task is to analyze the interaction between three bodies in the same circuit. This is about the organizational field of financing a museum. The museum used as a case is Regan Vest - part of the North Jutland Historical Museum. Through a qualitative study of relevant sources, such as previous research in the field, legislative texts and relevant guidelines, it must use the collected interview m

Vehicle to everything (V2x) communication is one of the most researched topics today. The main goal behind this new emerging technology is road safety along with traffic and energy efficiency. Vehicular communications can further be sub-divided into certain types. One such type is vehicle to vehicle (V2V) communication, which is the focus of this thesis. V2V is either Wireless Local Area Network (

3:12-reglerna är beteckningen på de särskilda regler som gäller för beskattningen av fåmansföretag. För att omfattas av reglerna krävs det att företaget är ett fåmansföretag enligt någon av de tre definitionerna samt att delägarens andel är kvalificerad. Genom ett gränsbelopp avgörs hur stor del av en utdelning som kan beskattas som kapitalinkomst. Ett utrymme som löneunderlagsregeln kan utöka. FrThe 3:12-rules is the name of the special rules that regulates the taxation of closely held corporations. In order for the rules to apply, a corporation must fit one of the three definitions and the partner’s share must be qualified. The dividend allowance determines the amount that may be taxed as capital income. It is possible to expand this amount by including a wage based dividend allowance. T

Sedan 1990-talet har Sverige ett dualt skattesystem, vilket innebär att inkomst av tjänst och kapital beskattas utifrån olika skattesatser, sistnämnda betydligt lägre. Denna ordning skapar incitament till att hänföra inkomster till inkomstslaget kapital. Uppsatsen syftar delvis till att belysa de teoretiska skillnaderna inkomstslagen emellan, då det är en intressant fråga i sig som dessutom är nödSince the 1990s, Sweden has had a dual tax system, in the sense that income of employment and income of capital are taxed differently, the latter considerably lower. This order creates incentives to attribute the income to the one of capital. This thesis aims to highlight the theoretical differences between income of capital and employment, whereas it is an interesting question in itself, but also

In this rapid era of technology, speed of communication has become an important factor. To overcome this challenge, 5G/NR technology is being explored. One of the ways of doing this is by using the so called millimeter wave spectrum. In order to make usage of the mmWave spectrum, due to the high path loss it introduces, the beamforming technique is adopted. Beamforming is a method used in high fre

Authors: Elin Svensson and Pauline Thynell Title: Work out more and eat less! A foolproof way to reach the ideal. Supervisor: David Hoff Assessor: Weddig Runquist The aim of this study was to examine how Swedish newspapers describe working out and weight loss. We have done this study with a gender perspective to be able to analyse how weight loss and working out is described mainly for females. W

Shared Reading is a reading promotion concept that originated in the United Kingdom and has, over the past three years, begun to engage various actors in Sweden including the Swedish hospital library. In the use of the method, health-promoting effects have also been identified, which is why Shared Reading has interested research in so-called medical humanities in a Swedish as well as an internatio

Title: Are young nicotine addicts our future loyal customers? A qualitative study about marketing and increased consumption of white snus. Seminar date: 2020-06-03 Course name: FEKH29 - Bachelor Thesis in Marketing, 15 University Credit Points Authors: Johanna Arnborger, Ellinor Johannesson och Hedvig Spenner Crona Advisor: Oskar Christensson Keywords: White snus, marketing, nicotine addicti

På senare år har korruption i internationella affärstransaktioner blivit till ett växande problem. Den internationella viljan att förebygga korruption har ökat i takt med att kunskapen om korruptionens skadliga verkningar blivit större. Detta har resulterat i en rad mellanstatliga instrument som Sverige anslutit sig till. Instrumenten ålägger medlemsstaterna att enskilt inrätta effektiva system geIn recent years, corruption in international business transactions has become a growing problem. Internationally, the will to prevent corruption has grown as knowledge about the harmful effects of corruption has increased. This has resulted in a number of intergovernmental instruments to which Sweden has acceded. These instruments require Member States to individually set up effective systems in w