Denna uppsats behandlar de tre rekvisiten stipulerade i inkomstskattelagen som behöver vara uppfyllda för att ett företag skatterättsligt skall konstituera ett investmentföretag. Bedömningen gällande huruvida ett företag uppfyller ett, eller flera, av rekvisiten för investmentföretagsstatus har dock inte alltid visat sig vara oproblematisk i praktiken. Uppsatsens syfte är således dels att redogöraThis essay deals with the three necessary conditions, stipulated in the Swedish Income Tax Act (“Inkomstskattelagen”), needed to be met in order for a company to be able to constitute an investment company. However, determining whether an entity satisfies one or more of the criteria for investment company status has not always proved to be unproblematic in practice. The purpose of the essay is thu

This paper examines the effect a membership in the EMU would have on the Swedish economy. This is done by using the synthetic control method where a synthetical Sweden is created and compared with actual Sweden. Synthetic Sweden is created by 11 donor pool countries, which are the 11 countries that joined the EMU in 1999. Using GDP per capita and Export as a percentage of GDP as dependent variable

The aim of this study is to examine different subjective income levels perceptions of security in relation to intelligent camera surveillance. The police argue that the intelligent surveillance cameras will increase the experience of feeling secure. Camera surveillance was a controversial practice even before the implementation of AI and its implementation means that "smart" functions ca

Phubbing beskriver fenomenet då en eller flera personer under en social interaktion tar upp sin mobiltelefon och riktar sin uppmärksamhet mot den istället för den eller de en umgås med. Phubbing har i tidigare kvantitativa studier visat sig ge upphov till negativa känslor och tycks påverka relationer och relationskvalitet negativt. Därför ämnar denna kvalitativa studie besvara forskningsfrågan: HuPhubbing describes the phenomenon when one or more people during a social interaction pick up their mobile phone and direct their attention to it instead of the person or people they are hanging out with. Phubbing has in previous quantitative studies been shown to give rise to negative emotions and seems to affect relationships and relationship quality negatively. Therefore, this qualitative study

Studies conducted within the field of Strategic Communication have often had communication practitioners working within organizations as the object of investigation. Communication consultants, however, is a professional role within Strategic Communication that needs further investigation. The profession is characterized by a certain ambiguity, as it rarely involves demand on higher education, cert

Overheating in buildings is becoming a major concern and cause for various health issues. Existing research and previous studies on the issue were examined to acquire relevant information about the definition of overheating, its possible causes, and the heath impacts it could have on human health. The review included data on the current status of thermal comfort and overheating regulations in Swed

Mikroplast har varit ett stort föroreningsproblem sedan början av plastens massproduktion på 1950-talet. Mikroplast bildas dels när plastmaterial avsiktligt skapas för att vara del av skönhetsprodukter och liknande och dels oavsiktligt, när plast bryts ner till mindre partiklar på grund av solljus, vind och regn. Detta kallas för primär respektive sekundär mikro-plast. Mikroplast är ett stort probMicroplastics (MPs) are a major pollution concern since the start of the mass produc-tion of plastics in the 1950s. MPs form A) when plastics are produced intentionally to be part of beauty products and B) when plastics are broken down into smaller particles by sunlight, wind, and rain. This is called primary and secondary microplastics, respectively. MPs are a concern because they can carry toxic

En radar använder elektromagnetiska vågor för att kunna skicka och motta signaler. Precis på samma sätt som att våra öron, ögon och tungor är mottagare och vår röst och vårt kroppsspråk är sändare av signaler till världen omkring oss. För både människan och för radarn så behövs det skydd mot omgivningen. Till exempel, har våra ögon ögonlock och vår röst är dold inne i halsen. Utan ögonlock skulle The radome, a portmanteau of the words radar and dome, is a protective dielectric cover to protect a radar from its surrounding environment. The surrounding environment can be rain, wind, sand, dust and whatever else that might harm the radar. Radomes come in many different shapes, materials and thicknesses, where each of these parameters are decided based on the need for the given radar applicati

Sweden has a long history of colonialism in the Sápmi region where the state repeatedly has claimed land at the expense of reindeer husbandry and the Sami culture. The Swedish government has never recognized its colonial history and is still today claiming land for various projects, often covered by wording about sustainable development and a green transition. The purpose of this thesis has been t

Gängkriminaliteten låg i mars 2022 i topp tre viktigaste valfrågor för väljare inför valet. Regeringen lade 2019 fram en 34-stegsplan för att bekämpa den gängkriminella situation som råder i Sverige och av förslagen att läsa, ses i vissa grund i den vetenskapliga forskning som finns, samtidigt som en del förslag går rakt emot den. Syftet med denna studie är att undersöka den kriminalpolitiska situ

Bakgrund: Covid-19 pandemin medförde att personer 70 år och äldre ansågs vara en riskgrupp och behövde begränsa all social kontakt. Högtider och traditioner är en viktig del i flera människors liv som bidrar med förutsägbarhet, tillhörighet och gemenskap. Samtidigt finns det begränsat med kunskap kring hur högtider och traditioner upplevdes och firades under pandemin. Syfte: Syftet var att undersöBackground: The covid-19 pandemic caused people 70 years and older to be considered a risk group and needed to limit all social contact. Holidays and traditions are a significant part of many peoples lives because they contribute to predictability, belonging and community, there is limited knowledge about how holidays and traditions were experienced and celebrated during the pandemic. Aim: To expl

The concept of sustainable investing has gained importance in recent years, considering the growing share of sustainable investments compared to the total volume of global investments. The rise of sustainable investment has not only led to changes on the part of investors, but also to changes of a strategic nature on the part of companies. In this context, Green Mergers and Acquisitions represent

The aim of this study is to determine how employees at the Swedish police describe witness security measures, how well these perform as well as their connection to legislation. Furthermore it aims to understand these chosen individuals' social norms about witness security and the existing measures. To provide a background on the subject certain concept definitions were made and the relevant le

Building Information Modelling (BIM) is arising gradually as a useful methodology in the AEC field. One of the many benefits of BIM is coordination between stakeholders from multiple disciplines. However, the field of Fire Safety Engineering (FSE) is relatively lagging by its lack of integration into this digital workflow. This lack of integration increases the efforts needed to evaluate the desig

Sustainability is one of the main communication challenges that organizations face in the 21st century, and as the digitalization of communication has increased, so have the visual aspects of sustainability communication. The subject is rather new in general and has only recently grown within sports organizations such as motorsports. Therefore, there is little research, knowledge, and understandin

Researchers do not agree on whether grammar teaching is important for students' writing. At the same time, research shows that the choice between de 'they' and dem 'them' is an increasingly common problem of language accuracy among Swedish students. The purpose of this study has been to investigate the importance of grammar for the level of language accuracy in Swedish high sch

Problem description: Tetra Pak is currently using a push system for most movements of material between their component warehouse, the yard and the PPCL production site and are interested in how a potential implementation of a pull system could affect the efficiency of the material flow. Purpose:The purpose of this master thesis is to create decision– and design propositions for determining when i

Black Carbon är resultatet av ofullständig förbränning av fossila bränslen och biomassa. Partiklarna blir luftburna i samband med förbränning och sprids över hela jorden. Utsläpp och spridning av BC är problematiskt, eftersom partiklarna har stor påverkan på människors hälsa och miljön. Metoder för utvinning och kvantifiering av BC ur olika material finns. I studien används en variant av CTO-375-mBlack Carbon is the product of incomplete combustion of fossil fuels and biomass. The particles become airborne during combustion and are effectively distributed all around the world. The release and distribution of BC is of concern because of the effect it has on our health and the environment. To be able to separate BC from sediment and quantify the amount, different methods have been developed.

Purpose: The purpose is to improve the understanding of the process of applying blockchain technology in the financial services industry through information published by the most representative companies and institutions in the global landscape. Methodology: Qualitative research has been conducted through secondary data, which has been analyzed by employing thematic analysis. Theoretical perspec