En lantmäteriförrättning vars syfte till största del är att undvika stämpelskatt kallas “skatteförrättning”. Genom reglerna i FBL kan köpare av fast egendom i vissa situationer undkomma reglerna kring lagfart i JB och därmed undvika stämpelskatt för förvärvet. I aktuella situationer är köparen ägare av en fastighet till vilken det tänkta köpeobjektet regleras. Skattelättnaden är i sig inget hindA cadastral procedure with the intent to avoid paying stamp duty for particular real estate transactions is a well-known phenomenon in Sweden. By using the rules in the Property Formation Act stamp duty can be avoided. In order to comply with the rules in the Property Formation Act the buyer has to already own real estate, to which the recently acquired land parcel can be transferred. The Cadastra

The diffusion characteristics of water can be measured by using NMR methods. Specifically, the diffusion profiles in samples containing domains of water barriers are of major importance to be able to describe in applications such as diffusion tensor imaging or diffusion MRI-sequences. These sequences can be used to study the internal structure of samples of complex diffusion profiles. The diffusio

Abstract Title Evaluating the Effect of Mobile Display Advertising - Guidelines on How to Advertise in the Mobile Channel Authors Anton Olivensjö Gustav Sundberg Supervisors Charlotta Johnsson, Associate Professor, Department of Automatic Control, Faculty of Engineering, Lund University Carl-Henric Nilsson, Associate Professor, Department of Business Administration, School of Economics and Mana

”Juryn måste avstå från vittnets sista uttalande.” Ett sådant tillrättavisande har de flesta människor hört, oavsett om det rör sig om personer som arbetar i domstol, akademiker eller gemenman ute på landsbygden. Både det svenska- och det amerikanska juridiska rättssystemet verkar under uppfattningen att nämndemän och jurymedlemmar är villiga att följa domaren (rådmannens) instruktioner samt är ti“The jury is to disregard the witness’s last statement.” Such an admonition is likely familiar to most people whether they are legal professionals, academics or lay judges who only occasionally watch courtroom dramas. Both the Swedish and US legal system operates under the assumption that lay judges and jurors are willing to follow instructions given by the judge and are able to ignore inadmissibl

Titel: Hållbarhetsredovisning i statliga företag - Undersökning av hur hållbarhetsredovisningen har utvecklats över tid Seminariedatum: 5 juni 2015 Kurs: FEKH69, Kandidatuppsats 15HP Författare: Alexandra Lundgren och Josefin Andersson Handledare: Hans Knutsson Nyckelord: Hållbarhetsredovisning, statliga företag, Global Reporting Intiative, utveckling Syfte: Syftet med denna uppsats är att bTitle: Sustainability report in state enterprises – A study of how sustainability reporting has evolved over time Seminar date: 5 june 2015 Course: FEKH69, bachelor thesis 15 HP Authors: Alexandra Lundgren and Josefin Andersson Advisors: Hans Knutsson Key words: Sustainability reporting, state enterprises, Global Reporting Initiative, development Purpose: The purpose of this paper is to describe h

Uppmärksamhet är väsentligt i våra dagliga liv, och oförmåga att bibehålla uppmärksamhet kan leda till svårigheter i skolan eller på arbetsplatsen. Med utgångspunkt i den neuropsykologiska teorin Moderate Brain Arousal, som förklarar bristande uppmärksamhet med dopaminergisk obalans, ämnar denna studie använda den nya metoden Stokastisk Vestibulär Stimulans för att förbättra förmågan till uppmärksAttention plays an important role in our everyday lives, and inability to sustain attention can lead to difficulties performing tasks related to school or work performance. Using the theoretical framework of the Moderate Brain Arousal theory, according to which attentional problems originate in a dopamine imbalance, this study seeks to utilize the new technology of stochastic vestibular stimulatio

It has been discussed how important the contributions of informal investors in supporting entrepreneurs and developing startups. The market for informal venture capital is almost invisible source of financing for entrepreneurial ventures, which can explain the difficulty of finding these investors. However, what if the entrepreneur were able to find virgin angel, private individuals who want to un

Rasmussen (1997) shows how it may be possible to go beyond an acceptable safety boundary, and if crossing the boundary is irreversible, an error or an accident may occur. Organizations reside as a specific operating point within three specific boundaries. The three boundaries are: the economic failure boundary, the unacceptable workload boundary, and the boundary of functionally acceptable perform

Utifrån de två ungdomsromanerna Före och efter Bella av Maja Hjertzell och Jag är tyvärr död och kan inte komma till skolan idag av Sara Ohlsson förs det en diskussion av användandet av begreppen skev och queer och hur dessa verkar som komplement till varandra samt hur romanerna skapar femininitet.

The aim of this project is to evaluate the sign to evacuation routes that are adapted for people with a disability. The goal is to shed light on problem areas when the sign is used as well as in planning with evacuation signs. The sign was introduced to lead to evacuation points, evacuation elevators and routes to the outside adapted for people with disabilities. With help from experts, a literatu

Vårt syfte med studien är att undersöka hur koncernen NilsonGroup använder sig av styrmedel så som budget, nyckeltal och företagskultur för att nå ut med företagets vision och strategi. Vi har gjort en kvalitativ studie med deduktiv ansats. Uppsatsen är en fallstudie av koncernen NilsonGroup, samt två av deras sex butikskedjor; Skopunkten och Nilson Shoes. Studien utgår från teorier om budget, nyc

Proteoglycans (PG) are comprised of a core protein with a varying number of glycosaminoglycan (GAG) chains attached. Both PGs and GAG chains are involved in biological processes such as cell growth and dif-ferentiation. Both their structure and the expression of enzymes involved in their biosynthesis differ between cancer cells and healthy cells. Heparan sulfate(HS) and chondroitin sulfate/dermata

Denna uppsats utgår från översättningen av texter hämtade från den tyska webbplatsen Gastlandschaften, Rheinland-Pfalz. Del A omfattar avsnitten Rheinland-Pfalz – abwechslungsreich und unvergesslich och Urlaub in Rheinland-Pfalz och utgörs av säljande information om regionen Rheinland-Pfalz. Del B består av bokningsvillkor, Gastaufnahme- und Vermittlungsbedingungen, och sekretesspolicy, Datenschut

Anaerobic processes are an interesting alternative to treat wastewaters instead of aerobic treatments as it allows recovery of energy with the produced biogas while removing organic matter. In the industry, lots of low-strength industrial wastewaters are available and unused for biogas production due to their low concentration of organic material and high volumes (slaughterhouse wastewaters, dairi

Purpose: The purpose of this study is to increase the understanding of how the business model of an architecture firm needs to adapt when the company decides to offer sustainable construction. This by identifying what characterizes the business model in an architecture firm that actively works with sustainable construction. When relevant, the study will also provide insights about the transformati

Safe water is a widespread problem in developing countries. In 2004 The United Nations formed the Lake Victoria Region Water and Sanitation Initiative, which focuses on increasing the water quality and basic sanitation in both rural- and urban areas. The government of Uganda is a part of the initiative, since the quality of the drinking water in the country persists to be a widespread problem. In

The present paper examines contributions of corporate responsibility to respect human rights —outlined in the United Nations Guiding Principles on Business and Human Rights— to eradication of the problem of workplace discrimination in Myanmar, a developing country in Southeast Asia undergoing a transition from an authoritative military rule to a civil democratic government. Based on the analysis o

Radon är en radioaktiv gas och farligt för människors hälsa. Strålningen kan orsaka allvarliga sjukdomar såsom lungcancer. Miljömålet “God bebyggd miljö“ är ett av de 16 nationella miljömålen i Sverige och säger bl.a. att innan år 2020 ska det inte finnas några bostäder med högre radonhalt än 200 Bq/m3 luft. Miljöförvaltningen i Lund har vid ett flertal tidigare tillfällen försökt att kartlägga boRadongas is radioactive and dangerous for the human health. The radiation can cause serious diseases such as lung cancer. "Good built environment" is one of the 16 national environmental goals in Sweden which says that before year 2020 there must be no dwellings with radon concentrations over 200 Bq / m3 air. The environmental governance has on several occasions before attempted to ident

Abstract: Southern Africa has already since the onset of the fertility transition recorded levels that are remarkably low in comparison with the other sub-Saharan regions. Theories suggest that socioeconomic development can explain a lot of the inter-regional fertility variations. Despite clear indications of higher socioeconomic development there are also question marks attached to the severe AID