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Den 1 januari 2019 träder nya skatteregler för företagssektorn i kraft. Med anledning av införandet av en generell ränteavdragsbegränsning som är baserad på ett resultatmått EBITDA samt regler mot vissa hybrida missmatchningar har dagens riktade ränteregler snävats in. Syftet med förevarande framställning är att utreda hur de nya riktade räntereglerna ska tolkas samt om de är förenliga med EU-rättSweden has enacted major changes to its corporate income tax rules. The changes will apply from 1 January 2019. The changes include a general interest deduction limitation rule (based on EBITDA) combined with a reduction in corporate tax rate and limitation rules on hybrid mismatches. Despite these changes it was considered necessary that the current interest deduction limitation rules be reviewed

Moms-systemet har blivit en allt viktigare inkomstkälla för medlemsstaterna i EU över det senaste årtiondet. Men på grund av oro över suveränitet och oförmågan att nå consensus över hur gränser ska behandlas i samband med moms har nu systemet blivit utdaterat, komplicerat att följa för de som vill handla över gränserna samtidigt som systemet är öppet för bedrägeri. Denna uppsats kommer att undersöThe VAT system has become an increasingly important source of revenue for the European Member States over the past decade. But due to concerns about sovereignty and inability to come to a consensus on how to treat borders in relation to the VAT, the system is now imperfect, outdated, complicated to follow for those wanting to trade cross border while also being vulnerable to fraud. This thesis wil

År 2004 infördes ett erkännandeförbud i svensk lagstiftning mot i utlandet ingångna barn- och tvångsäktenskap. Tidigare fanns möjlighet att kringgå de svenska hindersreglerna, som förbjöd sådana äktenskap, genom att ingå äktenskap utomlands. Förbudet syftade till att motverka de negativa verkningar sådana äktenskap för med sig för kontrahenterna. Möjlighet till erkännande fanns dock om parterna saIn 2004, a recognition prohibition concerning child and forced marriages entered outside of Sweden was implemented. Previously, one could to circumvent the Swedish rules, which banned such marriages, by entering into marriage abroad. The prohibition aimed to counteract the negative effects such marriages have on the individual. However, there still was a possibility of recognizing a child marriage

Syftet med denna uppsats är att utifrån en rättsdogmatisk metodlära undersöka vad som krävs för att ett barn ska beredas vård med stöd av LVU för ett socialt nedbrytande beteende. För att besvara syftet har jag använt mig av underrättspraxis. Detta med anledning av att förarbetets tolkning av rekvisitet är vagt. Utifrån syftet är frågeställningarna: Hur bör barnets bästa tolkas? Överensstämmer LVUThe necessary conditions for the compulsory care of children based on the grounds of socially degrading behaviour are vague in the legislative history. The purpose of this thesis is to examine compulsory care of children on the grounds of socially degrading behaviour with aim of creating more clarity. This is regulated through 3 § of the Act pertaining to Special Provisions on the Care of Young Pe

I Sverige finns en åldersgräns på 18 år för att ingå äktenskap men det finns ändå barn under 18 år i Sverige som är gifta. De gifta barnen har ingått barnäktenskap utomlands. Äktenskapen har erkänts som giltiga i Sverige om makarna saknade anknytning till Sverige när äktenskapen ingicks. Diskussioner har förts om att regleringen av erkännande av utländska barnäktenskap måste ändras för att skyddetThe age limit for getting married in Sweden is 18 years. Yet there are children under the age of 18 in Sweden who are married. The children have gotten married abroad. The marriages have been recognized as valid in Sweden if the spouses had no connection to Sweden when the marriages were entered. Discussions have been held about that the regulation of recognition of foreign child marriages needs t

Mot bakgrund av den uppmärksammade domen mål nr B 13806-16, i media omnämnt som fentanylmålet, som avkunnades av Södertörns tingsrätt i slutet på maj 2018 granskas i förevarande uppsats hur såväl tingsrätten som åklagarna resonerat i målet. Åklagarna valde i sitt anförande att lyfta fram Nils Jareborgs teori om gärningsculpa i sin argumentation för varför försäljningen av preparaten skulle anses sIn regards of the verdict B 13806-16, in Swedish media mentioned as fentanylmålet, which was pronounced by Södertörn's district court at the end of May 2018, I have examined how both the district court and the prosecutors argued in the case. In their argumentation the prosecutors chose to emphasize Nils Jareborg's theory gärningsculpa in their attempt to demonstrate why the sales of the su

Uppsatsen undersöker hur ekonomiska system och inkomstskatterättsliga system inverkar möjligheten för Sverige att uppfylla Agenda 2030 och de globala målen. Det övervägande marknadsekonomiska system Sverige har idag, som även influerat inkomstskatterätten anses inte kompatibelt med ambitionen att uppfylla de globala målen. Istället undersöks hur en cirkulär ekonomi hade påverkat detta, både inom dThe essay examines hoe economic systems and income tax systems influence the possibility för Sweden to fulfil Agenda 2030 and the global development goals. The predominance of market economy theories that have influenced the Swedish system today is not considered compatible with the ambition to fulfil the global development goals. Instead the possibility of a circular economy is researched and wha

This study aims to provide a better understanding of how successful late entrants narratively construct their brand biographies in order to position themselves favorably in the market with already dominant players. A multiple case study with two different late entrants, Everlane and Too Faced, has been analyzed by using narratological theories based upon Algirdas Greimas’s hierarchical order of su

The aim is to develop a profound comprehension of what role knowledge plays in the process of integrating the internal knowledge within organizations with the external knowledge that can be found in the surrounding cluster initiatives. This research contains a qualitative case study which was developed by following an interpretative, abductive approach that granted the authors to work with theory

The Sveconorwegian orogeny (c. 1 Ga) lead to the recrystallization of large parts of southwestern Sweden, with widespread metamorphism as well as local migmatization. The Idefjorden Terrane, which has been studied less extensively than the nearby Eastern Segment, is divided by the Göta Älv Shear Zone and the Dalsland Boundary Thrust into two main units; the Western and Median Segments. A garnet am

Purpose and aim – The increased polarization in society results in the fact that companies are increasingly being called upon by consumers to take a stance on controversial socio-political issues. This contemporary phenomenon is defined as CEO/brand activism, and it is particularly prevalent in the United States. The purpose of this research is to analyze the influence of CEO/brand activism on bui

The number of low-cost particulate matter (PM) sensors available on the market has increased in recent years. They are affordable, compact and require no maintenance which means they easily can be deployed and utilized for real-time air monitoring. However, the accuracy of low-cost PM sensors has been reported to vary depending on several factors. This thesis aims to investigate and reduce errors

Fulufjället, Dalarna. Projektet handlar om att designa ett museum där platsens olika kontexter i natur, vind, snö och ljus ligger i huvudfokus för utförandet, med utgångspunkten att vara obemannat och ta hand om besökaren på bästa möjliga sätt.

Purpose: In the setting of a large Swedish media organisation, the purpose of this study is to create an understanding of how internal factors (strategy, organisational structure and culture) affect the organisation's ability to handle ambidexterity and how the factors interrelate. Methodology: A qualitative single case study was conducted, from multiple levels within a large Swedish media o

In this study we have examined how fathers experience and construct fatherhood in relation to equality, masculinity and fatherhood ideals. With the backdrop of Sweden’s comparatively progressive equality and parenthood politics we have conducted seven semi-structured qualitative interviews with Swedish fathers aged 25-35. We have analysed the material using categorical content analysis with theore

Informal green spaces are “small green areas” which are some square meter plots along streets or in junctions, in front of public or private buildings. Informal urban green space become or remain in neglected condition due to the lack of capacity of the municipality to maintain them. Further, there is a lack of responsibility, competency and motivation of the residents to voluntarily take care of

This work investigates, from an architect’s perspective, images of the forest as a space and as a resource. In a personal exploration, the author’s own relationship to forests, as well as cultural and scholarly conceptions of what the forest is and means are examined and questioned, connected and contrasted. Seemingly uncomplicated popular images that are shaping our view of the forest as well as

This paper explores the use of an automated pipeline to construct synthetic (artificially derived) trip data from aggregate socio-demographic sources to build a simulation of individual vehicles interacting with one another. The study shows that quality data sources are required in order to do this effectively and accurately. It is shown that aspects of typical patterns and behaviours may still n