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Uppsatsen tar sin utgångspunkt i de ränteavdragsbegränsningar som infördes i inkomstskattelagen 1 januari 2009. Dess instiftande kan betraktas som ett svar på den praxis som utbildats i Regeringsrätten gällande den kategori av transaktioner som ofta kallas ”räntesnurror”. I två avgöranden, RÅ 2001 ref. 79 (Kommunmålet) och RÅ 2007 ref. 85 (Industrivärden), befanns denna transaktionskategori inte sThis essay deals with the new rules regarding restrictions of interest deduction for certain dividends that came into force on the first of January 2009. These new restrictions where brought forth due to certain legislative development in the rulings of the Supreme Administrative Court regarding alleged advanced tax planning based on interest deduction; the law against tax evasion were not applica

The auditor is seen as the guardian of the market. However, several scandals have resulted in the public’s suspicions of auditor ethics. Therefore, the need of investigation of ethical awareness and ethical judgment among auditors should be taken into a deep consideration. The aim of this thesis is to investigate the differences in ethical awareness and ethical judgment of auditors across nations,

Nanoteknik är ‘big business’. Stora summor pengar står på spel då detta innovativa teknikområde expanderar i snabb takt. Denna undersökning utgår från antagandet att ekonomiska intressen snarare än demokratiska värden och hållbar utveckling styr utvecklingen av nanoteknik i Sverige idag. Detta ses som problematiskt, och det övergripande målet är att föreslå alternativa principer för att styra utve

Title: Identifying with fun and family in the time of changes and downsize. Seminar date: June 1st, 2009 Course: Masters thesis in Business Administration Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Author: Ellert Örn Erlingsson and Elvar Ólafsson Advisor: Sara Louise Muhr Key words: Cultural family metaphor, Resistance, Cynicism, Organizational iden

This study challenges existing dogma of economists and environmentalists with a finding that sustainable consumption in industrial societies is impossible within standard models of growth because the approaches that are being taken to investments (in new technologies) are linked with and dependent on increased consumption as a requirement of innovation and as part of ideology in societies. Though

"What should we have for dinner?" is one of the most challenging and anxiety provoking questions of today. In a society where appreciation for eating rituals and common knowledge about food have been almost lost, a new look at layout, space and functions of kitchens is needed to demystify and dedramatize the dogmatic image people have of cooking so they can rediscover the fun in the kitc

Purpose: Complications from diabetes mellitus can occur over time and although glycosylated hemoglobin (HbA1c) is a good biomarker for glycaemic control, other factors also contribute to the development of complications in type 1 diabetes. More markers able to identify the risk of complications are needed. This study aimed to investigate plasma levels of FGF21, Cystatin C, lipocalin-2, and MMP-9 i

The placement of gambling problems within the Hierarchical Taxonomy of Psychopathology (HiTOP) framework, which organizes psychopathology alongside broad overarching symptom spectra, is unclear. With the objective to identify associations between gambling problems and the internalizing, externalizing, and thought disorder spectra of the HiTOP, we distributed an online survey to a sample of 1005 Sw

BACKGROUND: Access to adequate pain treatment is a fundamental right, yet international data suggest that a considerable number of children experience acute and persistent pain. Little is known about the occurrence of both acute and persistent pain in children. The incidence of persistent postoperative pain in children is an unexplored area but international studies suggest that many children expe

Background and aim. In rural areas, economic and demographic shifts often leave buildings vacant due to functional and locational obsolescence. However, these buildings hold significant value in terms of embodied energy, natural resources, economic capital, and cultural heritage. The real estate sector urgently needs innovative space use strategies and business models to tackle rising vacancy rate

Background & aims: We have previously reported that the serum levels of gut-derived tryptophan metabolite indole-3-propionic acid (IPA) are lower in individuals with liver fibrosis. Now, we explored the transcriptome and DNA methylome associated with serum IPA levels in human liver from obese individuals together with IPA effects on shifting the hepatic stellate cell (HSC) phenotype to inactiv

Background: Despite recent advances in neuroimaging and neurocritical care, severe traumatic brain injury (TBI) is still a major cause of severe disability and mortality, with increasing incidence worldwide. Antisecretory factor (AF), commercially available as Salovum®, has been shown to lower intracranial pressure (ICP) in experimental models of, e.g., TBI and herpes encephalitis. The aim of this

Extreme Value Theory (EVT) is the state-of-the-art method for proactive prediction of accident frequency from traffic interactions on a microscopic scale. The main advantage of using EVT is to predict unobserved critical events based on one or more Surrogate Measures of Safety (SMoS) (single- or multivariate EVT) through a mathematical extrapolation of extreme interactions. Such interactions are q