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Den 1 januari 2024 trädde lag (2023:875) om tilläggsskatt i kraft vilken införlivar rådets direktiv (EU) 2022/2523 av den 15 december 2022 om säkerställande av en global minimi skattenivå för multinationella koncerner och storskaliga nationella koncerner i unionen. Direktivet är införandet av OECD:s modellregler beträffande global minimibeskattning inom Europeiska unionen. Reglerna om global minimOn 1 January 2024, the Top-up Tax Act (2023:875) entered into force, implementing Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. The Directive constitutes the implementation of the OECD’s model rules on global minimum taxation within the European Union. The rules o

This thesis analyzes how South Asian immigrant families in Helsingborg with children utilize, perceive, and sustain car-free mobility in their lives. It reveals that car-free mobility is not merely the absence of car ownership, but a practice shaped by material conditions, users' competencies, and the meanings they attach to different cultural norms and early practice experience in their daily

Immaterialrätten använder sig av fiktiva figurer antingen uttryckligen eller indirekt för att skapa objektiva bedömningar på respektive immaterialrättsliga område. Uppsatsen riktar in sig på vilken funktion de fiktiva figurerna genomsnittskonsumenten inom varumärkesrätten och den kunnige användaren inom mönsterrätten har vid bedömning av skyddsförutsättningarna och intrång. Med betoning på rättsprIntellectual property use the fictional persons either direct or indirect to create objetive judgments in legal protection requirements and infringement in all areas of intellectual property law. This thesis examines on the function of the fictional persons, the average consumer in trademark law and the informed user in design protection law, to assessing the conditions for protection and in the e

Energy prices are increasing at a high rate, eating away at the municipalities’ operating budgets. With every energy efficiency investment opportunity that is bypassed, tax money is wasted. An investment in new street lighting technology presents financial, environmental and social benefits, yet few municipalities are replacing their lighting installations with more energy efficient technology. It

The purpose of this study is to quantitatively verify the relationship between corporate default probability and macroeconomic information. The purpose is further to compare the results of the panel data analysis for the firms from the Large Cap Index with the empirical findings generated by a similar model for the firms from the Mid & Small Cap Indexes. Also, the study aims to examine to whic

Problem Statement: The project started with a request from IKEA to contribute more to the environment. The task for this project, issued by IKEA, was to create a concept for a free-standing indoor storage unit for recyclable waste. The unit should hold at least seven different types of waste: cardboard, plastic, paper, metal, glass, deposit waste and some smaller hazardous waste, such as batteries

Studien syftade till att undersöka om en speciellt utformad kognitiv beteendeterapi med familjestöd, som konstruerats för barn och ungdomar med tvångssyndrom inom barn- och ungdomspsykiatrin i Lund, effektivt minskade barnens symtom. Dessutom undersöktes hur följande variabler påverkade behandlingen: föräldraanpassning, komorbiditet, medicinering, väntetid, ålder och kön, samt om deltagarna sökte

Denna uppsats är ett examensarbete i juris kandidatprogrammet. Uppsatsen är skriven inom området familjerätt och behandlar problemområdet riskfyllda umgängen där domstolen förordnar om umgängesstöd för att tillvarata barnets rätt till umgänge. Jag kommer i uppsatsen redogöra för hur de rättigheter som ett barn har i förhållande till sina föräldrar ser ut, däribland rätten till umgänge och rätten tThis thesis is written within the field of family law, covering the problematic area of access right where the court decides that supervised access is going to be used in order to obtain the child’s right to meet and have contact with his or her parents. To obtain an adequate general idea about how supervised access is used, I have chosen to explore a) how the intervention is intended to work in S

Utlämningsinstitutet är en viktig del av det internationella straffrättsliga samarbetet. Syftet är att genom gemensamma insatser få till stånd lagföring av en brottsmisstänkt person, eller möjliggöra att ett redan utdömt straff kan verkställas. Utlämningsrätten har traditionellt reglerats genom multilaterala konventioner eller bilaterala avtal. Det var också på detta vis som relationen mellan EU:sExtradition as a legal institution is an important part of the international judicial cooperation. By cooperating States can accomplish the prosecution of a suspect or the execution of a judgment. The extradition law has traditionally contained international conventions and bilateral treaties. This is also the way in which the cooperation within the EU has been regulated. As time passed by the sys

Secondary clients: a discourse analysis of affinity and kinship In recent years, a trend has developed in care-giving systems. It was previously thought that care for our elderly, physically disabled or chronically ill relatives and loved ones, was to be provided by and cared for in institutions. As of now, we see a retrograding trend where a lot of the treatment and/or care is to be provided in