Denna uppsats syftar till att undersöka och klargöra gällande rätt i fråga om styrelseledamöters möjlighet att ta upp sina arvoden till beskattning i bolag. Därutöver ämnar uppsatsen även att sätta reglerna om styrelseledamotsbeskattning i bolag i ett bredare sammanhang. För att uppnå detta syfte kommer uppsatsen att behandla relevant svensk lagstiftning, samt att se till hur denna har tolkats i eThis essay aims to investigate and clarify the current legal landscape in regards to board members’ abilities to tax for their income via their companies. Moreover, the essay also aims to place the rules concerning board members’ taxation via companies in the broader context of the phenomenon of directing personal income to companies. In order to achieve these goals, the essay will discuss relevan

Industrin står för en fjärdedel av Sveriges totala utsläpp av växthusgaser. Därför är det av högsta prioritet att branschen ställer om sin produktion från fossil till förnybar. En viktig strategi för att uppå klimatmålen är att elektrifiera produktionen. En storskalig elektrifiering kräver att elproduktionen matchar elbehovet samt att elledningarna är rustade för det önskade uttaget av effekt. SkåThe industry accounts for a quarter of Sweden’s total emissions of greenhouse gases. Thus, it is a high priority that the industry exchanges its dependency on fossil fuels to renewable ones. One important strategy to meet the national climate goals is to electrify the production. An excessive electrification requires that the electricity production matches the electricity demand and that the elect

Individualised healthcare is the future of medicine, due to the so called inter-patient variability. The inter-patient variability involves differences in the drug response between different patients. The effect of a drug can usually be divided into pharmacokinetics (PK) and pharmacodynamics (PD). One way to individualise anaesthesia, may be to automate it using closed-loop control systems. This t

Radionuklidterapi är en nuklearmedicinsk behandling där man använder sig av ett radioaktivt läkemedel för behandling av diverse sjukdomar, ofta kan det vara olika former av spridd cancer. Det görs genom att administrera radioaktiviteten i patienten där den söker sig till cancern och där strålar och därmed behandlar tumören. Den utsända strålningen från radionukliden består av laddade partiklar vilBackground and Aim: New SPECT cameras that use CZT detectors in a 360◦ configuration has recently been introduced. Together with Bayesian reconstruction methods employing Median Root Prior (MRP) and Relative Difference Prior (RDP), this constitutes an alternative to Anger-based SPECT for activity quantification. The aim of this thesis is to, by the use of both OS-EM and Bayesian reconstruction met

The world needs rapid transformation if we are to shift towards more just and regenerative socio-ecological futures. In merging scholarly fields of transformation studies, regeneration and ethics of care this thesis explores the connection between inner-outer regeneration through the in-depth study of a transformative caring process. With a focus on lived experience and affects, this study conduct

Bakgrund: Naturunderstödd rehabilitering används i rehabilitering vid stressrelaterad psykisk ohälsa. Syfte: Undersöka personalens erfarenheter av komponenterna Person, Miljö och Aktivitet i naturunderstödd rehabilitering vid stressrelaterad psykisk ohälsa. Metod: Kvalitativ metodik användes och fyra personer intervjuades, datan analyserades med manifest innehållsanalys utifrån Person-Environment-Introduction: Horticulturally supported rehabilitation is used in treatment of stress related mental illness. Aim: Study the components Person, Environment och Occupation through the experience of the staff in horticulturally supported rehabilitation for stress related mental illness. Method: A qualitative method was used and four people were interviewed. The data was analyzed through a manifest

This thesis delves into the emerging field of virtual photography, an artistic form seamlessly integrated into the digital landscapes of video games. Investigating the intricate relationship between the virtual and the tangible, the study meticulously analyzes in-game photographs to unveil the subtleties often overlooked, decoding implied meanings. These visuals are meticulously crafted within the

The cultural significance of a language is multifaceted and complex. Language exists as not just a means of communication, but also a reflection of the history, traditions, values, and beliefs of a culture. Language holds within it the stories, myths, and art, passed down through generations and contains the nuances and subtleties of a community’s way of life, including their customs, social norms

Denna uppsats presenterar en undersökning om behandlingen av förarens personuppgifter som sker i automatiserade och uppkopplade personbilar och dess förhållande till Dataskyddsförordningen. Undersökningen fokuserar specifikt på Dataskyddsförordningens bestämmelser om rättslig grund och undersöker de rättsliga grunderna: samtycke, fullgörande av avtal, intresseavvägning samt rättslig förpliktelse. This essay presents a study regarding the processing of the personal data of a driver in an automated and connected vehicle in regards to the General Data Protection Regulation (“GDPR”). The investigation focuses on the lawfulness of processing and particularly on the legal bases consent, performance of a contract, legitimate interest and legal obligation. The aim of this study is to analyse under

While the Swedish Police, in the geographical area in which they operate, as well as each municipality in Sweden, are responsible for making their residents feel secure, this thesis examines the causes behind the increased feelings of insecurity among residents in Östra Göinge municipality. The main purpose of this study is to investigate the link between the practices of the local police in Östra

To understand the mechanisms of economic resilience, we have studied how sectoral proximity relates to the regional capability to transform and recover from a shrinking crisis. Through a comparative study of Irish regions, a proximity analysis provided evidence that the majority of new sectors in the recovering region developed in proximity to the region’s leading sector. This leads to the conclus

This Master Thesis aims to explore the design of kitchenware products for visually impaired people. With an estimated 285 million people worldwide experiencing visual impairments, the design of kitchenware products has traditionally focused on aesthetics and functionality for able-bodied individuals, often excluding people with disabilities. Through a mixed-methods approach that includes lite

This design project proposes an innovative solution aimed at facilitating organized and democratic preparation for future crises, specifically targeting students and individuals residing in confined living spaces. The proposed solution consists of two stackable storage units designed to address this challenge. The first unit, referred to as the “can storage,” is capable of accommodating up to 3

Nearly one third of the global food is wasted. Microbial spoilage is a major factor in food waste, and it can happen at any point along the supply chain. Greenhouse grown English long cucumbers, one of the most important vegetable crops grown in Europe, were studied for weight changes and the presence of microbiological populations during the shelf life in this project. The main methods used in th

Heat treatment of dairy products is essential for food safety, one way to perform this is ultra-high temperature (UHT) processing. During the process, macronutrients and minerals form fouling deposits which impairs heat transfer. Eventually the fouling needs to be removed chemically by alkaline and acidic detergents. Fouling buildup and removal are dependent on both internal parameters such as the

Befolkningen i Sverige ökar för varje år, och äldre bostäder behöver ersättas med nya, därför behövs fler bostäder. Ett svenskt företag som är ledande inom modultillverkning av hus har önskemål om att effektivisera tillverkningen genom minskade tillverkningskostnader och minskad klimatpåverkan. Kostnadsnedbruten analys kommer att användas för att analysera tillverkningen från enskild råvara till m

In Östra Göinge, it appears that during the past five years, a recurring problem exists where residents feel unsafe. This, while the number of reported crimes is still remarkably low, according to results from the National Safety Survey which is a survey formed by the police and the Swedish National Council for Crime Prevention. Thisresearch started off by conducting a pilot study consisting of st