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En av de viktigaste frågorna för bolag gäller möjligheter till förlustutjämning, dvs. kvittning av en förlust som redovisats för ett beskattningsår mot inkomst för ett annat beskattningsår. Genom möjligheten till förlustutjämning kommer den skatteskyldige att beskattas för en genomsnittsinkomst i stället för de enskilda beskattningsårens varierande resultat. Möjligheter till förlustutjämning medOne of the most important concerns for a company is balancing loss, i.e. loss reported for one year, against future profits in following years. Through the possibility of loss compensation, the taxpayer will be taxed for an average income instead of the varying results of individual tax years. Loss balancing begets a problem - that it can be used for tax evasion. A new company owner can pay less

This research sets out to study how the civil society organisations are portrayed in the governmental policy “idéburen välfärd”. The policy aims to facilitate and increase the participation of non-profit and non-governmental organizations in the publicly funded welfare production. Taking a discursive governmentality perspective, the policy is scrutinized through the framework of WPR “what´s the pr

Detta arbete är en undersökning av regelverket för solcellsanläggningar på brukningsvärd jordbruksmark och hur detta regelverk tolkas i praktiken. Brukningsvärd jordbruksmark är en nationellt skyddsvärd resurs som erhåller ett särskilt skydd i miljöbalken genom en hushållningsbestämmelse i 3 kap. 4 § miljöbalken. Detta eftersom en långsiktigt säkerställd livsmedelsproduktion utgör ett väsentligt s

The aim of this study was to ascertain how school counselors experience the transition from child and youth psychiatry to adult psychiatry that their students go through when they turn 18 years old. The study also aimed to discover the meaning behind the transition in relation to the school counselors’ work situation. We chose to limit our sample of respondents to school counselors at the upper se

I mötet med EDI i ensembleundervisning under VFU väcktes ett intresse kring EDI samt om dess möjligheter och begränsningar i ensemblesammanhang. Studien syftar till att undersöka dessa aspekter; upplevelsen och innebörden av instrumentet samt hur instrumentet fungerar i ensembleundervisning på gymnasiets estetiska program. Litteraturgenomgången behandlar den musikteknologiska utvecklingen i skolanDuring our internship we experienced EDI in ensemble teaching and our interest about EDI:s possibilities and limitations in ensemble arose. The purpose of the study aims to investigate; the experience and meaning of the instrument and how the instrument works in ensemble teaching in the high school's music program. The chapter Literature Review treats the evolution of music technology in the s

The purpose of this thesis’ topic is to investigate the evolutionary dispersal of the Charon’s fee or Obolus rite outside the Roman provinces in Northern Europe, with a specific focus on Roman Iron Age and Migration Period Scandinavia. The aim of this study is therefore to add further understanding to the spread of Roman cultural influences outside the imperial borders and what made Roman material

Though previously viewed as little more than entertainment, video games have gained much recognition as an art form within recent years, slowly taking their place amongst established media such as literature and films. However, such is not the case within the second language classroom, where video games are vastly ignored in favour of other media. This in spite of research showing the benefits of

The purpose of this paper is to propose a theoretical framework, by which one could explain the varying nature of Europe’s Regional Representations. This framework is constructed through empirical and theoretical contributions from both the literature of ‘Multi-Level Governance’ and ‘New Institutionalism’. It is argued that institutional conditions at an EU-level creates an environment in which re

The rise in entrepreneurial activity over the last 15 years has created space for a nascent industry among the public and private sectors: Business Support Organization (BSO). In the last years, some BSOs have broadened their offer to include for-profit social ventures. Unlike traditional businesses, these ventures try to create a positive social impact while attempting to be economically self-sus

For a long time, the construction and building industries have focused on increasing the efficiency of the built environment and reducing the emissions during the operations of buildings. As a consequence of the decreased operational emissions, the share of so-called embodied and upfront carbon has increased. In the life cycle of a building, the upfront carbon is associated with the emissions from

This study explores the qualitative aspects of remittance-sending. The central premise is that remittances are a concept that is socially embedded and therefore needs to be explored beyond its fiscal characteristics. The research contends that there is a gap in qualitative research where remittance-senders are concerned and argues that it is essential to understand the experiences and perceptions

Det har funnits en tradition i det svenska påföljdssystemet att särbehandla unga myndiga. Den 2 januari 2022 slopades delvis ungdomsreduktionen. Underlaget för den delvis slopade ungdomsreduktionen bestod av betänkandet Slopad straffrabatt för unga myndiga vilket utgjorde underlag för propositionen Slopad straffrabatt för unga myndiga vid allvarlig brottslighet. Propositionen ledde till att ungdom