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Fåmansbolagsreglerna är ett mycket komplext regelverk som har sedan de första bestämmelserna infördes diskuterats, kritiserats och utvecklats. Bestämmelser som reglerade situationer som kunde uppstå i företag med en eller ett fåtal ägare infördes för första gången år 1976. Bestämmelserna infördes framförallt för att undvika att den fördelning av arbetsinkomster och kapitalinkomster valdes, som varThe closely held company rules is a very complicated set of rules that has been constantly discussed, criticized and under development. Tax rules that regulated situations in companies with one or only a few owners were first introduced in 1976. The rules were introduced to avoid that the division of labour income and capital income was chosen that was the most advantageous from a tax perspective

Internet har bara de senaste årtiondena intagit en självklar roll i västvärldens vardag; genom denna kanal sker såväl social kommunikation och marknadsföring som affärstransaktioner och myndighetsutövning. Internets framväxt – och dess stigande antal användare – har givit upphov till nya behov av lagstiftning och normering; när den nya tekniken, vilken utvecklas och breddas för var dag som går, möFor the last decades, the Internet has become a natural factor in the every day life of citizens of the West; through this channel of communication, social media and advertising, as well as business transactions and exercising of authority is carried out on a daily basis. The development of the Internet – and its many users – have given rise to new needs for legislation and standards; when technol

Products made from pulp are a part of everyday life. With end products like coffee filters, food packaging and tissue paper. These products are the result of wood being processed in pulp mills to produce the pulp from which the forementioned paper products are produced. The modern pulp and paper industry is energy intense and on a global perspective a large emitter of greenhouse gasses, accounting

I denna uppsats undersöks brottsoffrets roll i straffprocessen. Syftet med uppsatsen är att klargöra brottsoffrets roll i straffprocessen och undersöka om det finns behov av att förändra brottsoffrets roll och ställning i processen ur ett upprättelse- och relationsvåldsperspektiv. En undersökning utförs om straffprocessens funktioner, grundläggande principer och brottsoffrets rättigheter enligt gäThis thesis discusses the role and participation of victims in criminal procedures through a domestic violence and restitution perspective. The aim of this paper is to clarify the role of victims in criminal procedures and to examine whether there is any need to change victims’ role and position through these perspectives. The aim and functions of the criminal procedure together with its fundament

Space structures are a leaf taken from Nature. Natural forms possess exceptional rigidity and use minimum materials to maximum structural advantage. To quote Makowski, "Natural forms act in the direction of minimum effort". Man has not been slow in copying these examples drawn from Nature. The main structural aim which drives the use of this construction system is to use the least materi

Title Geothermal Energy Solution at IKEA in Malmö Visualization and monitoring of geothermal energy at IKEA in Malmo concerning 2009-2011 Author Magdalena Horn Environmental Engineering towards Energy Systems Analysis, Lund University Tutors Dr Patrick Lauenburg, Department of Energy Lund University - Lund Institute of Technology Anna Ekdahl, Sweco Environment Tobias Malmgren, IKEA Properties Prob

This report investigates the possibility of implementing a high-quality, regional, rubber-wheled based public transport system with train-like features to a lower cost than that of a traditional raliway. In order to be regarded as fulfilling this goal, the system, hereafter called rubber-wheel trains, must both be similar enough to railways to be regarded as trains by the passengers – and also be

Background and issue of study: The global financial crisis, climate change, demographic changes, and rising inequality are some of the global trends that put pressure on public leaders and organizations, civil society organizations and corporations to shift to a social and environmental sustainable development. Social innovations are demanded to be both drivers of positive societal change and forc

I Svensk Juristtidning i år har frågan om vilket värde – straffvärde eller straffmätningsvärde – som bör utgöra utgångspunkten inför påföljdsvalet föranlett debatt. Samma fråga och debatt har agerat som inspirationskälla till ämnet för detta examensarbete. Ifrågavarande uppsats har som syfte att undersöka och belysa brottsbalkens 29:e kapitels struktur, systematik, bakomliggande straffteorier och During 2015, in Svensk Juristtidning, one specific question has triggered debate: the question of what value – the penal value or the ‘meting out of punishment value’ – should constitute the starting point for the choice of sanction. The same question and debate served as source of inspiration for the subject of this thesis. The purpose of this thesis is to examine and elucidate Chapter 29 of the

Problem: Today Frigoscandia Equipment Europe, FSEE, is not sure how their CRM-system, MSMS, is used along with other solutions at the different regions throughout Europe. The company is interested in a usage evaluation describing by who and how the system is used. FSEE is also concerned about the users opinions of future development and improvements. Management is also concerned about how MSMS wou

Lokalt omhändertagande av dagvatten (LOD) har blivit allt vanligare i Sverige idag för att uppehålla och rena vårt dagvatten innan det släpps ut till recipienten. Vanliga anläggningar är dammar, våtmarker och svackdiken. En anläggning som inte har fått lika stort genomslag är översilningsytan. Trots att det inte anläggs så många rena översilningsytor så är det ett koncept som används mycket, och d

Kolabacken är en liten gräsbevuxen kulle nära den södra spetsen av Falsterbohalvön i sydvästra Skåne. Platsen är känd som den tidigare fyrplatsen i Falsterbo där en s.k. vippfyr hjälpte fartyg att navigera längs den grunda och farliga kusten innan den nuvarande fyren byggdes år 1795. Trots Falsterbos betydelse för sjöfart och handel under medeltiden har Kolabackens uppkomst, inre uppbyggnad och hi

The Covid-19 pandemic has fundamentally changed travel patterns to and in major urban regions. Destinations have seen a dramatic shift from overtourism to undertourism. This has led to new challenges for regional destination management organisations (DMOs) as tourists and residents seek green areas in cities and visit adjacent natural reserves. Therefore this research explores how the Covid-19 pan

Global climate change is characterized by increasing and differentiated exposure to climate-related hazards such as floods, landslides, avalanches, storms, and wildfires (IPCC 2018, 2022). There is a significant volume of research on the effects of such events, and over the last decade, much of this research has been directed at where most lives and values can be saved by protective measures (e.g.

The district heating sector in Sweden is today facing several challenges due to competition from other heating alternativesas well as decreasing heat demand in buildings. To increase its competitiveness, the district heating companieshave to find ways to keep their production costs at a more or less constant level. One way of doing this is to increasethe efficiency of the district heating systems.

This presentation focuses on a project at an early stage of development. The aim of the practice lab project is twofold: (i) to strengthen the competence among students in higher music education with regards to the topic of practice, and (ii) contribute to research on musical practice and skill acquisition. The project is conducted at Malmö Academy of Music (Lund university). Students take part in

Retsforbeholdet : et forbehold ude af kontrol? - 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 Advice and Analysis Outreach Evaluat

https://rwi.lu.se/publications/retsforbeholdet-et-forbehold-ude-af-kontrol/ - 2026-08-23

Rebecca Adler-Nissen Archives - 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 Advice and Analysis Outreach Evaluation of Programme

https://rwi.lu.se/author-in-rwi-publications/rebecca-adler-nissen/ - 2026-08-23

Free movement of goods, capital, workers and services have stimulated economic and social interaction between Member States of the European Union. At the same time international trade and globalization go far beyond the scope of the EU and have a tremendous impact on various countries in the world. Capital mobility encourages companies to look for business opportunities world-wide in order to meet