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Fåmansföretagsreglerna, som återfinns i 56 och 57 kap. IL, fastställer om en delägares andelar i ett företag ska klassificeras som kvalificerade, vilket är avgörande för att bestämma vilket inkomstslag delägaren ska beskattas i. Reglerna infördes för att motverka att arbetsinkomster beskattas i inkomstslaget kapital i stället för tjänst. Utomståenderegeln fungerar som en begränsning av en alltföThe closely held company rules, found in Chapters 56 and 57 of the Income Tax Act, determine whether a shareholder’s shares in a company should be classified as qualified. This classification is crucial for deciding the income category in which the shareholder will be taxed. The rules were introduced to prevent income linked to a shareholder’s work efforts from being taxed as capital income rather

De senaste åren har fastighetsbolagen fått hantera ett stigande ränteläge från historiskt låga nivåer. Ökningen av styrräntan började under 2022 och sen dess har många fastighetsbolag haft en utmanande period, inte minst på världens börser. I media har det skrivits om att många fastighetsbolag har haft svårt att hantera de ökade räntekostnaderna. Fastighetsbolag bygger ofta på en relativt hög belåFor the past few years, the commercial real estate companies in Sweden have been affected by rising interest rates from previously low levels. The interest rates started to rise at the beginning of 2022, a challenging period for most of the commercial real estate companies. This can not only be seen in the companies financial data but also on the stock market. The media has written about the chall

Titel: När tillgången styr begäret – En kvalitativ undersökning om unga kvinnors föreställningar kring scarcity marketing och FOMO inom modebranschens e-handel. Seminariedatum: 3 juni, 2025 Kurs: FEKH29 – Examensarbete på kandidatnivå i marknadsföring (15 högskolepoäng) Författare: Emma Andersson, Emma Larsson och Ida Pålsson Handledare: Clara Gustafsson Nyckelord: Scarcity marketing, FOMO,

There has been an increasing interest in wastewater treatment in last decades to reduce human footprint. Primarily, anaerobic technology focused on treatment and stabilization of sludge, but now the tendency is to give it a major role in low cost treatment of high/low strength wastewaters, since anaerobic digestion offers energy generation through gas production. Anaerobic membrane bioreactors (A

Increasing heavy traffic on the roads raises demands on pavements and especially the binder of the pavements. The rutting and other deformations resistances are constantly improved. As a part of the development wax mixes and polymer modified variants are produced. These products are not anymore possible to classify with traditional test methods, requiring new measurement technique and new criteria

The association between contextual factors and health inequalities is well documented, also in Brazil. However, questions about how contextual factors actually affect health and well-being persist. The aim of this qualitative study was to explore how contextual factors-i.e., social stratification and neighborhood opportunity structures-are manifested in the lives of the residents of a vulnerable d

The pandemic of COVID-19 is a global challenge for health care, and dermatologists are not standing apart from trying to meet this challenge. The European Academy of Dermatology and Venereology (EADV) has collected recommendations from its Task Forces (TFs) related to COVID-19. The Journal of the EADV has established a COVID-19 Special Forum giving free access to related articles. The psychosocial

SAMMANFATTNING Uppsatsens titel: Hållbarhetsredovisning – kanon eller kalkon? En studie av fondanalytikers användning av hållbarhetsredovisningar Seminariedatum: 31 maj 2012 Ämne/kurs: Magisteruppsats, Företagsekonomi - redovisning, 30 HP Författare: Sofie Lindgren och Daniel Lindström Handledare: Johan Dergård och Niklas Sandell Fem nyckelord: Hållbarhetsredovisning, fondbolag, analytikeABSTRACT Title: Sustainability reporting –a curate’s egg? A study of fund analysts usage of sustainability reporting Seminar date: 31st of May 2012 Course: Master thesis in business administration, 30 University Credit Points (30 ECTS). Authors: Sofie Lindgren and Daniel Lindström Advisor/s: Johan Dergård and Niklas Sandell Five key words: Sustainability report, fund companies, analysts, UN

Bakgrund I Sverige föds det ca 110 000-120 000 barn varje år varav ca 5% är prematurt födda, det betyder att de är födda innan vecka 37. Att födas prematurt kan innebära en rad olika hälsorisker. Svenska neonatalföreningen har tagit fram nationella riktlinjer för undersökning och uppföljning av dessa barn. Det finns mycket forskning som visar att tidiga interventioner för att hjälpa barnen är väld

Although maternal mortality rates have decreased globally, they remain a development concern, with their preventability and uneven burden highlighting inequalities both between and within countries. This study, through Post-Development Theory, the Epistemologies of the South framework, and Social Reproduction Theory, examines the integration and recognition of traditional-midwives in the Chocó reg

The paper explores the role and meaning of maṣlaḥa (social utility) and its possible appropriation in the field of Islamic legal and economic thought, as laid down by various medieval and contemporary Muslim scholars. Questions that are pertinent to the research are the following: how has maṣlaḥa been incorporated in legal reasoning and what kind of meaning does it convey; what type of economic (a

Objectives: Coagulation test results may be affected by hemolysis, icterus and/or lipemia (HIL). Detailed guidelines for HIL-management are missing, both for manual and automatic HIL-checks. The aim of this survey was to provide an overview of the practical procedures for the detection and handling of HIL-samples used by laboratories in Europe in the context of coagulation testing. Methods: A Surv

1 BECC POLICY BRIEF | 03 • 2013 Skog och jordbruk på dikade våtmarker avger stora mängder växthusgaser BECC POLICY BRIEF | 03 • 2013 | 2 BECC POLICY BRIEF | 03 • 2013 Skog och jordbruk på dikade våtmarker avger stora mängder växthusgaser ÅSA KASIMIR KLEMEDTSSON, FIL.DR. INSTITUTIONEN FÖR GEOVETENSKAPER, GÖTEBORGS UNIVERSITET Klimatförändringar påverkar inte bara skogen, också skogsbruket påverkar

https://www.cec.lu.se/sites/cec.lu.se/files/dikade_vatmarker_03_2013_final.pdf - 2026-07-18

Instructions for applicants to the Bachelor Programme of Fine Arts, 180 credits 2020/2021 Deadline for applications 2 March 2020 v 1.0 Deadlines and general information about applications to the Bachelor of Fine Arts programme at Malmö Art Academy Deadline 2 March 2020 for applications including 1. Submitted application at https://www.universityadmissions.se 2. Uploading of work samples in the Mal

https://www.khm.lu.se/en/sites/khm.lu.se.en/files/bacheng2020.pdf - 2026-07-18

Verksamhetsplan för Socialhögskolan 2016 Antagen av Institutionsstyrelsen 2015-12-09 Denna verksamhetsplan presenterar Socialhögskolans samlade verksamhet utifrån den indelning som görs i budget: grundutbildning, forskarutbildning, forskning och gemensamma verksamheter. Eftersom de huvudsakliga kostnaderna för verksamheten består i personalkostnader och personalen är institutionens viktigaste resu

https://www.soch.lu.se/internt/sites/soch.lu.se.internt/files/verksamhetsplan-2016-151209.pdf - 2026-07-18

Agenda 2030 Graduate School monthly newsletter #9 2023-12-10 Ylva van Meeningen Hi! The holidays are around the corner, with all the added stress and excitement that comes with it. Deadlines need to be met, things need to be finished up, you need to plan for next semester maybe and maybe you are not much into the mood (or maybe you are) and then there are all expectations in between. Hopefully you

https://www.agenda2030graduateschool.lu.se/sites/agenda2030graduateschool.lu.se/files/2024-01/A2030_monthly%20update_231210.pdf - 2026-07-18