Paketering av fastigheter är idag en vanlig åtgärd inför en stundande försäljning av en eller flera fastigheter. Det vanligaste sättet att paketera en fastighet på är att ett dotterbolag bildas, varpå fastigheten överlåts till dotterbolaget till ett underpris. Om alla förutsättningar är uppfyllda kan detta göras utan att det blir någon eller endast liten skatteeffekt. Även stämpelskatt kan under vReal estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the pro

Syfte: Syftet med denna uppsats är att undersöka om det finns någon samvariation mellan andel kvinnor i koncernledningar och styrelser samt lönsamheten i börsnoterade svenska teknikföretag. Metod: Kvantitativ studie med deduktiv ansats, andel kvinnor i styrelser och ledning samt nyckeltal studeras under en fyraårsperiod för att få en bred observationspool som används i en multipel regressionsanal

Denna uppsats analyserar och jämför legal reglering av motorfordons ansvar vid uppkommen skada i Sverige och Norge, med fokus på rekvisiten ”skada i följd av trafik” i Sverige respektive skade som motorvogn gjer i Norge. Dessa rekvisit är de som definierar omfånget av fordons ansvar vid uppkommen skada och därmed de skador som ska ersättas av fordonets trafikförsäkring. Uppsatsen visar att syftThis essay analyzes and compares the legal regulation of motor liability insurance in Sweden and Norway with emphasis on the primary legal requirements for the Laws to apply, namely “skada till följd av trafik” (damage as a result of motor vehicle traffic) in Sweden and “skade som motorvogn gjer” (damage caused by motor vehicle) in Norway. These are the primary requirements that define the scope

This paper examines the Catalan identity as it is expressed by the president of Catalonia, Assemblea Nacional Catalana and Òmnium Cultural on the Catalan National Day on the 11th of September 2014. These Catalan personalities are striving for an independent Catalonia. The research is conducted by a narrative method and a visual method in order to be able to interpret the cultural expressions and s

Idag delar man mycket information med varandra och ibland behöver vi se till att rätt sorts information delas. Tänk om man t. ex råkar skicka sitt personnummer istället för telefonnummer till någon? Detta examensarbetet handlar om att utveckla ett enkelt verktyg som bekräftar att information som delas är rätt formad. Eftersom det blir viktigare att vara säker på att information som delas är formaToday sharing data is done everywhere. Doctors might want to share patient journal information. Patient journals may contain sensitive information that doctors do not want to share. The journals needs to be checked before they are shared. In this thesis, data and journals are coded in XML and checking journals and data is the same as validating XML. Validating XML documents is usually done by foll

Sambolagens tillkomst och förändringar är en produkt av ett samhälle i förändring och man kan tydligt se lagstiftarnas ambition att följa denna förändring. 100 år tillbaka i tiden skulle det vara otänkbart med den könsneutrala lagstiftning i sambolagen som finns idag. Äktenskapet var en självklarhet och stod utan konkurrens och sexuellt umgänge mellan samkönade var ett brott. Idag finns i stället Common-law husband genesis and changes are the product of a changing society and one can clearly see the legislators aim to follow this change. 100 years back in time, it would be unthinkable with the gender-neutral legislation in the common-law husband that exists today. The marriage was a matter of course and stood without competition and sex between same genders was a crime. Today there is this

The aim of this study was to examine whether and if so how young people living in Rosengård, Malmoe, Sweden, experienced themselves to be affected in their construction of identity by the mass media and its representation of their housing estate. The study was based on five individual and semi-structured interviews. The youths who were interviewed, one female and four male, were between 18 and 23

This study investigates if and how equity-based crowdfunding can benefit a start-up’s corporate brand building process. Building the corporate brand can play a significant role for the company’s establishment in the market. Although equity-based crowdfunding has grown exponentially in the Nordics, it has not been covered enough in corporate brand building literature. The scope of this research was

In order to minimize the damage inflicted in healthy tissue during radiotherapy, it is vital to verify the dose absorbed by the patient. A common approach is the use of dosimetry gels in which local radiolysis processes are induced through radiation. As the subsequent read-out using Magnetic Resonance Imaging techniques is time-consuming, the here presented thesis investigates a new approach based

Abstract On May 18th in Abu Dhabi, UAE, IRENA released a report declaring that Djibouti can meet 100% of energy demand through renewable energy sources by 2020. Today, 55% of the population lives without access to electricity, 60% is unemployed, and the country depends greatly on imports of energy sources, inter alia fossil fuels and electrical power, which contribute to the continued rising leve

Det finns en stor utvecklingspotential med arbetsberedningar. Ett mer systematisk arbete med arbetsberedningar, med striktare rutiner, kan leda till arbetsberedningar kan användas för att mäta produktivitet. Uppföljningen och återkoppling är något som nästan inte existerar i dagsläget och denna del behöver åtgärdas med tydligare rutiner. En ny rutin som snabbt borde införas är att uppföljningsmöte

This thesis studies the influence of the relations between the KRG and the Turkish government on the Kurdish Question and the peace process in Turkey, and it looks into the potential and limits of the KRG to be more effective and involved in the peace process in Turkey. The relations between the KRG and Turkish government have grown fast politically, economically, in energy sector and in terms of

Uppsatsens frågeställning har sin upprinnelse i att författaren observerade att en ny marknad uppstått där privatpersoner använder sig av sociala me-dier för att sluta avtal med varandra. På denna marknad är oenigheten stor om vilka regler som gäller. Traditionell juridisk metod har använts men det finns också inslag där en kan se att denna metod påverkats av en pro-blem- och intresseorienterad anThe central question of this essay arose when the author observed that a new marketplace has emerged. In this marketplace individuals use social media to reach agreements with each other. In this marketplace, the dissen-tion is great about which rules apply. Traditional legal method has been used to answer the question, but a problem- and interest-oriented approach has also been used. The purpose

Through the present paper we shall take a close look at the framework of cartels and create a debate to determine if indeed the same promote and increase competition, or on the contrary cartels could be seen as a direct assault to the principles of competition and therefore recognized as one of the most harmful anticompetitive conducts.

This master thesis is about improving the accuracy of a Gantry-Tau robot by identifying the key parameters in the kinematics of the robot. This is done using a vision system and then estimating the parameters by minimizing the closure equation of the kinematics. The robot with improved control is then used for additive manufacturing. Furthermore, a prototype for a large plastic printer head is pre

An extensive part of the Swedish roads are low-traffic roads, which are not properly constructed and thus lack the necessary bearing capacity. The Swedish Transport Administration has a limited budget each year that is used to fix the roads with the comprehensive needs. Therefore, it is important to be able to make a quick inventory of the existing damages in order to make road maintenance more co

Abstract This bachelor thesis describes a survey of the use of cursing in Swedish by 42 youths in high school who have Swedish as a second language. The L2 speakers have through a questionnaire answered questions about which curse words they know, how they use them, which language they prefer to curse in and who they learnt it from. In relevant cases the group is compared with a group of similar S