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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

Background In recent years, supply chains have faced major disruptions, including the Covid-19 pandemic, the Suez Canal blockage, and the Russia-Ukraine war, highlighting their vulnerability. As supply chains have become more global and interconnected, the complexity of supply chain networks has increased, leading to them being more exposed to risks. This has resulted in disruptions becoming more

Objectives To identify and describe frameworks for systematically identifying research gaps from evidence syntheses, framing research needs, and establishing priorities, with emphasis on their use of GRADE (Grading of Recommendations Assessment, Development and Evaluation) certainty of evidence (CoE) domains and evidence-to-decision (EtD) criteria. Study Design and Setting We conducted a scoping r

Traumatic brain injury is widely viewed as a risk factor for dementia, but the biological mechanisms underlying this association are still unclear. In previous studies, traumatic brain injury has been associated with the hallmark pathologies of Alzheimer's disease, i.e. amyloid-β plaques and neurofibrillary tangles comprised of hyperphosphorylated tau. Depending on the type and location of trauma,

The purpose of this dissertation was to examine what Smart City concept entails in practice rather than a theory, with a clear secondary focus on digitization and collaboration as the means to deliver successful Smart City projects. This project sheds light on the public actor’s managerial perspective on many actual topics for the globalized world, where cities play a pivotal role. By interviewing

In order to answer the question in the title, a cross-cultural analysis of two countries was done. Countries chosen were the Republic of Latvia and the Kingdom of Spain. The need for this research was suggested by increased cross-border business activities inside the European Union, and the lack of previous studies involving new Member States. The aim of the research was to see what environmental

Objectives: To study: (I) work-loss seen as sick leave and disability pension before and after the start of first anti-TNF therapy in Swedish regional and national RA cohorts; (II) baseline predictors of a good future work prognosis at diagnosis and after anti-TNF start with a special focus on the impact of the disease activity level and the disease duration at treatment start. Methods: RA patie

Popular science Glaciers are very sensitive indicators of climate change. The major cause of melting glaciers is global warming. This rapid rate of melting has serious negative impact on the earth causing flooding, leaving impact on flora and fauna, resulting in shortage of freshwater and hydroelectricity. The long-term monitoring of glaciers and the knowledge gained from it can help governments,

Public participation in environmental decision-making has been increasingly recognised in national, regional and international law in the last decades. In parallel, the World Bank - an inter-state development bank and international organisation - has developed a set of safeguard policies including provisions on public participation in environmental decision-making. Public participation is about re

It is frustrating for every reasonable human being to observe scenes of exploitation around the world in respect of children, because of their either naivety or vulnerability. It is unacceptable that still in the 21st century, children do not benefit from the protection, attention and love they deserve. An estimated 300 million children worldwide are subject to violence, exploitation and abuse inc

This thesis analyses whether intellectual property rights promote or restrain technology transfer to developing countries and what effect the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) Agreement have on technology transfer to developing countries. Technology transfer is traditionally used as a means to increase the technological knowledge of countries, and there hav

Increasing restrictions on hazardous emissions combined with demands for good profitability from the operators in the energy market have contributed strongly to the development of innovations in which the emphasis is on low emissions and high efficiency. For gas turbine-based power plants, emission of NOx in particular is governed by stringent legislation. To meet these restrictions, most of the m

Stödkonstruktioner används när schakter blir för djupa för att vara självbärande eller när slänter inte kan användas av utrymmesskäl. Det finns flera olika lösningar för stödkonstruktioner och en av de vanligast förekommande är stålspont. Merparten av all stålspont i Sverige installeras med hjälp av vibratorer, huvudsakligen på grund av dess kostnadseffektivitet, höga neddrivningshastighet och lågRetaining structures are used when excavations are too deep to be self-supporting or when slopes cannot be used because of spatial constraints. There are a multitude of different types of retaining structures and one very common type is sheet piling. Most sheet pile walls in Sweden are installed by means of vibratory driving, mainly due to its cost-effectiveness, speed and low levels of disturbanc

Title: The importance of creating a credible brand in the new digital world of social media influencer marketing. Submission date: May 29th, 2019 Course: BUSN39 Degree project in global marketing Authors: Sandra Juncker & Charlotta Carlquist Supervisor: Javier Cenamor Keywords: Social media, Social media influencer marketing, Social media influencer Influencer marketing, Influencers, Brand Cre

European rivers experience increasing concentrations of total organic carbon (TOC) from terrestrial sources due to factors involving changes in land use, climate and soil acidity. However, low interest is given to the evolution of total organic nitrogen (TON) concentrations in surface waters, the links with TOC concentrations and the influence of the surrounding land cover on nutrient inputs. Inve

Introduction The global prevalence of HIV is still increasing and the AIDS epidemic has become an endemic disease for the inhabitants of South Africa. UN states that AIDS was the second leading cause of death in adolescents, age 10-19 on a worldwide basis. Southern Africa has the most densely HIV inhabited countries in the world. In Sweden the incidence rate of HIV is 4.3 cases per 100,000 lived p

Abstract Hydrogen as an alternative energy carrier has been up for discussion over decades. Perhaps this time, however, the political momentum and global technical context could be advantageous enough for the hydrogen economy to finally materialize. Despite investments from the EU commission up to €470 billion in renewable hydrogen, there are economical challenges in the way of decarbonisation of

The comprehensive use of plastic globally has raised many questions about how it will affect living organisms once it is disposed of and reaches the ecosystem. Disposing of plastic in high amounts without recycling could lead to several toxic effects for aquatic organisms and eventually humans. Accumulation of plastic for a long time leads to its aggregation and/or degradation into small sizes in

The Tam Giang-Cau Hai lagoon system, two inter-connected and naturally occurring coastal lagoons located in the Thua Thien-Hue province of Vietnam, comprises two inlets: Thuan An and Tu Hien. The Thuan An and Tu Hien inlets connect the lagoon system to the South China Sea and they are subjected to morphologic changes due to sediment transport effects. The magnitude of sediment transport is determi

This master thesis analyzes the accounting and auditing reforms in the Post-Soviet world. It is the very interesting issue, because comparing with the rest of Europe and Asia the former soviet countries have extra challenges in this process. They are not only trying to adopt international accounting and auditing standards, but also move away from command economy which is not an easy task. The regu