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I uppsatsen undersöks och redogörs för innebörden av rekvisitet väsentlig skatteförmån som förekommer i två lagstiftningarna, skatteflyktslagen samt i avdragsbegränsningsreglerna i 24:18§ IL. Uppsatsens syfte är att undersöka innebörden av rekvisitet i respektive lagstiftning för att sedan jämföra dem och undersöka om de skiljer sig åt i tolkningen eller i tillämpningen. Rekvisitet väsentlig skattThis essay aims to examine the meaning of the prerequisite “significant tax benefit”. The prerequisite occurs in two different pieces of tax legislation, in the Swedish tax evasion law and in the limitation of interest deduction-rules in the Swedish income tax law. The main purpose of this essay is to study the prerequisite in its respective legislation and compare them to find out if they differ.

Inom entreprenader är det vanligt med viten som del av parternas avtal. Ofta är de införda som villkor för att hålla tider, kvalitet och arbetsmiljö. Vitets funktion i avtalet är att i förväg avtala om påföljd vid avtalsbrott. Fördelen är för beställarens del är att beloppet inte behöver styrkas såsom vid skadeståndsanspråk, och en konkret skada behöver inte ha uppstått. För entreprenörens del är In construction contracts, liquidated damages are common as part of agreements between the parties. They are often introduced as conditions for adhering to times, quality and working environment. The function of the liquidated damages is to agree in advance on a penalty for breach of contract. The advantage for the employer is that the amount does not need to be proven as in the case of a claim fo

Syftet med studien var att undersöka hur socionomer upplever och hanterar den psykiska belastningen i sitt arbete med utredningsarbete av barn och ungdomar i socialtjänsten. Syftet var också att undersöka hur de intervjuade resonerar kring begreppet sekundärt trauma och möjligheter att tala om och förstå de psykologiska påfrestningarna de upplever i sin yrkesroll. Urvalet var målorienterat. MetodeThe aim of this study was to examine how social workers in child welfare experience and manage the mental strain in their work with investigative work of children and young people in the social services. The aim was also to examine how the interviewees reasoned around the concept of secondary trauma and the concept's opportunities to talk about and understand the psychological strain they expe

Studier av palaeostormfloder ger bakgrund till inom vilka intevall stormar av olika storlek förväntas återkomma och träffa olika områden. Denna information kan användas vid modellering, riskbedömning och stadsplanering. Genom att använda de marina ekvationerna av Nittrouer och Sternberg (1981; The formation of sedimentary strata in an allochthonous shelf environment: the Washington continental sheStudies of palaeostorm surges provides background into at what frequencies storms of different magnitudes are expected to return and hit different areas. This information can be used when modelling, doing risk assesments and city planing. Using the marine equations of Nittrouer and Sternberg (1981; The formation of sedimentary strata in an allochthonous shelf environment: the Washington continenta

Reparera mera – en svensk möjlighet att förlänga livstiden på produkter Genom att reparera din produkt istället för att köpa en ny bidrar du till att råmaterial besparas, de globala ekosystemen bevaras och växthusgasutsläppen minskas – och du får dessutom möjlighet att bruka din produkt under en längre tid! Reparation utgör därmed en viktig del i omställningen från dagens linjära ekonomi, som byggTo reduce the use of resources, as well as to minimize the effluents of carbon dioxide; we need to use our products for a longer time. Repairs makes that possible and is considered a key strategy to move towards a more circular economy (CE). Sweden recently presented its CE action plan, which includes few direct initiatives that would foster repairs. Therefore, through a literature review, policy

I detta examensarbete skapas en teoretisk modell av en dubbelkvantprick med särskilda egenskaper i programmeringspråket Python. Kvantprickar har ett brett användningsområde i bland annat LEDs och i lasrar men inte minst som beräkningsenhet i kvantdatorer.In recent experiments on semiconductor nanowires and quantum dots, enhanced g-factors up to several times the bulk value have been measured [1] [2]. The enhancement is attributed to orbital contributions g∗orb to the effective g-factor g∗ = g∗spin+g∗orb from the coupling of the high angular momentum ring-like states to the magnetic field. The objective of the work presented here is to model the do

Sustainability is a megatrend affecting companies’ strategic development process in many industries, including the dairy industry. The concerns on environmental issues in combination with other societal demands have initiated an industry transformation towards dairy alternatives. While the magnitude remains uncertain, policies are significant in accelerating or inhibiting the shift. However, exist

The aim of this study was to examine support given to adult female victims of human trafficking for sexual purposes, by interviewing Swedish professionals within the organisation field. The focus was on how the support given in Sweden is adjusted to meet the women’s needs according to the professionals. We also examined the follow-up within other countries and their collaboration with Swedish orga

Few have been left unaffected by the outbreak and consequent impact of the Covid-19 pandemic. One group of people, namely those pregnant during the pandemic, faced a unique set of circumstances that this research has aimed to understand. The purpose of this research was to contribute to filling the knowledge gap by delving into the risk perception and protective behaviours adapted by pregnant peop

Denna uppsats har som syfte att studera det relativt outforskade området rörande det svenska prästerskapets agerande under Uppsala möte. För att uppfylla detta syfte analyseras fem av de mötesskildringar som finns bevarade från Uppsala möte. Dessa mötesskildringar analyseras främst utifrån Wolfgang Reinhards processer för “konfessionsbyggande” med syfte att se hur prästerskapet handlade för att st

Title: “Language is access to everything” - A qualitative study of SFI-teachers' experience of the transition to digitalized distance education. Authors: Rania Elwan and Fitore Mehmeti Supervisor: Karin Kullberg Assessor: Maria Bergendal Arvidsson The purpose of the study is to investigate from teachers for Swedish for immigrants (SFI) perspective how the transition to digitalized distance ed

Men’s perpetration of intimate partner violence against women is a global problem that prevents social equality and contributes to severe health problems for many women, and the ongoing global covid-19 pandemic has caused an increase in violence against women. The aim of this study was therefore to explore social workers' perspectives on how the covid-19 pandemic affects women subjected to int

Informal institutions are believed to be especially determinant in institutional change, as argued by both old and new institutional economic theory. However, due to the complexity of quantifying them, they are rarely measured. In this study, I examine how well one can capture informal institutions by using Google Trends. I create an index over informal institutional quality (IIQ), proxied by 66 G

Purpose: This research aimed to investigate cross-national differences in risk preferences to uncover whether risk appetite, consisting of perceived and actual risk, differs amongst demographics. This paper aims to understand whether Polish and Dutch business students differ in their risk preferences and how this impacts strategic management. Methodology: This research adopts a non-experimental

This study analyzes the European Union’s (henceforth EU) terrorism agenda. The overarching aim of the research is to gain in-depth knowledge and understanding of how the EU represents the problem of terrorism and what solutions they present to counter it. Hence, Lasse Lindekilde’s (2012) model, which he used to study the Danish government’s counter- radicalization Action Plan, is adopted, and used

The aim for this study was to explore how social workers describe their work with children’s placed in foster care when it comes to making desicions about custody transfer to foster parents. The law regulates that a custody transfer should be based on the best interests of the child which requires that an assessment is made by the social worker about the needs of the specific child. The method use

Healthcare organizations manage, transfer, and store large amounts of private and sensitive data about their patients over digital solutions, which puts them in a vulnerable situation as intruders try to access and leak this data. However, the risk of data leakage is just as great to occur by the exchange of information made by an inattentive employee. To manage and protect data from unauthorized

Den här studiens syfte är att bidra till kunskaper om fusk i högre studier och identifiera utmaningar med distansutbildning. Vilka utmaningar kan det finnas för universitet och för studenter och hur hanteras gränsdragningen mellan lärande, tillåtna hjälpmedel och fusk? Fyra intervjuer gjordes med fyra studenter inom två olika fakulteter på Lunds universitet. Intervjuerna fokuserade på frågor om de

This thesis examines the CJEU’s comparability analysis regarding corporate cross-border loss transfer cases and the use of ability-to-pay principle as a part of the analysis. In the beginning of the thesis the basic concepts relating to internal market and taxation and underlying reasons for difficulties in cross-border loss transfer are explained and the importance of loss transfer is defended. A