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Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. Syftet bakom undersökningen är att utreda huruvida om den This thesis examines the Swedish implementation of the exchange of shares mechanism for individuals, found in article 8 of the Tax Merger Directive, henceforth TMD, and how Sweden has chosen to safeguard its taxation right when the shareholder holding exchanged shares emigrates to another EU MS. The purpose behind this is to examine if the Swedish im-plementation, given the more recent case-law fr

I maj 2022 beslutade regeringen kommittédirektiv om effektiv beskattning av orealiserade kapitalvinster, när fysiska personer flyttar ut från Sverige. Utredaren ombads undersöka möjligheten att ersätta tioårsregeln med en utflyttningsskatt, för att säkerställa att vinster som upparbetas i landet, även beskattas här. Nuvarande skattesystem med tioårsregeln dränerar den svenska skattebasen och utgörIn May 2022, the Government appointed an inquiry by committee directive on effective taxation of unrealised capital gains, when individuals emigrate from Sweden. The special commissioner was requested to consider the possibility of replacing the current tax system regarding extended tax liability, the so-called ten-year rule, by exit taxation, to ensure that profits generated in Sweden also are su

Denna B-uppsats är författad av två studenter i politices kandidatprogram vid statsvetenskapliga institutionen på Lunds universitet. Denna studien undersöker påverkan av två betydande samhällskriser, Covid-19-pandemin under år 2020 och regeringsbildandet 2019, haft på de svenska medborgarnas förtroende till demokratiska institutioner. Genom att tillämpa teoretiska ramverk med hjälp av rally around

Regeringsformen (RF) 2 kap. 1 § ger inte tydlig ledning i fråga om vad som utgör legitima inskränkningar av yttrandefriheten. Lagtextens vaga utform-ning, samt skiftande praxis i förhållande till bestämmelsen gör det komplicerat att bestämma yttrandefrihetens omfattning i svensk rätt. Problematiken gör sig gällande i fråga om förhållandet till legitima inskränkningar, såsom bestäm-melsen om hets mThe second chapter, section 1 of the instrument of Government does not pro-vide a clear interpretation of what constitutes legitimate restrictions on free-dom of expression. This causes issues concerning the interpretation of free-dom of expression in Swedish law. The vague legal text, along with varying practices in relation to the provision, result in uncertainty regarding the extent of the free

This thesis investigates the possibilities of preventing condensation from forming in the optical field of view in surveillance cameras with a dome through active cooling. The forming of condensation has been a challenge in these cameras, which can affect the quality of the image. By implementing different Peltier modules and varying their placement and power, this thesis has aimed to evaluate the

In all living organisms, proteins which transport water and other small solutes across the membrane exist and are known as aquaporins. Aquaporins consist out of four monomers, forming a homo-tetramer with a substrate conducting channel in each monomer. Aquaporins can be regulated by either gating or trafficking, which allows the cell to control the permeability of the membrane. Aquaporin 5 is one

The recent surge in entrepreneurship can be attributed, in part, to the perceived advantages it offers, such as independence and flexibility, which have motivated many to pursue this career path. Beneath the surface, however, the entrepreneurial landscape is filled with frustrations and challenges that affect the emotional well-being of business owners. Understanding these challenges and identifyi

Metodutveckling för Mätning av Dropp- och Partikelstorleksfördelning med hjälp av Laserdiffraktion Partiklar finns i princip överallt runtomkring oss, och har en stor betydelse inom många industrier. Partikelstorleken i målarfärg avgör dess kvalitet, partiklar i miljön påverkar vår hälsa, och partikelstorleken i läkemedel påverkar dess effektivitet och stabilitet, för att nämna några exempel. FokuThis degree project aims to develop standard methods for determination of the size distribution in different samples using laser diffraction, as well as to create methodologies for development of new methods for unknown samples. The size distribution is crucial to understand for pharmaceutical products since it affects properties such as the stability and bioavailability of the product. A way to

Considering the looming threat of rising sea levels and the imminent flooding of many coastal cities by 2050, numerous initiatives are underway to strengthen these regions with various flood protection programs and barriers. However, there might be another solution than just building barriers around our cities. What if, rather than building next to the water, we envision a lifestyle where we inhab

Acute ischemic stroke is one of the major causes of death and disability worldwide. New neuroprotective strategies have emerged, with the postsynaptic density protein 95 (PSD-95) identified as a promising target. PSD-95 plays a crucial role in controlling downstream NMDA receptors and neuronal death. Consequently, therapies targeting PSD-95 could mitigate stroke damage while promoting brain protec

Macrocyclic peptides are promising therapeutic modalities due to their ability to target protein-protein interactions (PPIs) with high specificity and affinity. In contrast to their linear analogues, macrocycles are conformationally constrained and the lack of N- and C-terminal make them more resistant to metabolic degradation. Advances in de novo peptide drug discovery, such as the Random non-sta

Diffuse large B cell lymphoma (DLBCL) and mantle cell lymphoma (MCL) are aggressive non-Hodgkin lymphomas often diagnosed at advanced stages in elderly patients. Current tools for patient stratification do not sufficiently identify patient groups resistant to treatment. The presence of CD11c+ cells has previously been associated with pro-inflammatory tumour-immune microenvironment (TIME), while CD

Denna studie syftade till att undersöka samband mellan prokrastinering, rutin, livstillfredsställelse, inre motivation och fysisk aktivitet hos studenter på Lunds Universitet. Vidare undersöktes om det går att predicera både prokrastinering och livstillfredsställelse med resterande faktorer, och sist utforskades det om det fanns någon skillnad i resultaten mellan de olika fakulteterna vid universiThis study aimed to investigate the relationships between procrastination, routine, quality of life, intrinsic motivation, and physical activity among students at Lund University. Furthermore, the study examined whether procrastination and quality of life could be predicted by the other factors, and finally explored if there were any differences in the results between the various faculties at the

Examensarbetets titel: När kris för en blir möjlighet för en annan Seminariedatum: 30 maj 2024 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Anna Gustafsson, Ebba Fröberg och Tilda Loudd Handledare: Mattias Haraldsson Fem nyckelord: Finansiell kommunikation, kriskommunikation, accountteori, legitimitet, krig Forskningsfråga: Hur väljer företag som påv

This paper draws on Anwar Shaikh’s formalization of the Classical theory of unemployment to analyze the historical development of the structural relationship between the wage share and unemployment in France from 1950 to 2020. The main findings include that the decline of central democratic economic planning coincides with the consolidation of a structural relationship between the two variables, a

In this thesis, a convolutional neural network was designed to perform real-time image classifications of ten product classes within a fast-paced, unstable manufacturing environment for quality control, while also linking it to a business case. Out of six eligible models that performed well on test data, only one proved good performance in simulated test runs, using out-of-sample test data. The fi

Sweden grapples with a critical issue: its extensive water infrastructure is nearing the end of its lifespan. While investment shortfalls increase this challenge, concerns linger about the potential mismanagement of existing assets. This research investigates how Swedish water utilities are strategically managing their ageing infrastructure. By exploring their utilisation strategies, the study aim

Over the last 30 years scientists have studied the morphological and mineralogical proofs of past aqueous activity on Mars. NASA’s latest flagship mission, the Mars 2020 mission with its Perseverance rover, landed in Jezero crater in 2021. Perseverance is tasked with investigating the wet history that has partially formed today’s Mars, and more specifically, find specific indicators for potential

Kandidatuppsatsen undersöker effekterna av buzzwords inom informatikforskning; den granskar hur dessa termer formar forskningsagendor, metoder och gemenskapsidentiteter genom Social Identity Theory. Studien använder en kvalitativ forskningsansats där data samlades in genom intervjuer från medvetet utvalda akademiker inom informatikområdet och analyserades tematiskt, vilket ledde till slutsatsen omThe bachelor’s thesis explores the impact of buzzwords in informatics research; examining how these terms shape research agendas, methodologies, and community identities through the lens of Social Identity Theory. The study employs a qualitative research approach where data were collected through interviews from purposefully selected academics of the informatics field, and were thematically analyz