Sökresultat

I kapitel 24 av inkomstskattelagen återfinns regler som benämns ”de riktade ränteavdragsreglerna”. Dessa regler innebär inskränkningar i bolags möjligheter att göra skattemässiga avdrag för ränta som de betalat till andra bolag i samma intressegemenskap. Ifall svenska bolag kan ta lån från utländska lågbeskattade bolag inom samma intressegemenskap, för att därefter göra avdrag för räntan som dessaIn chapter 24 of the Swedish statute of income taxation there are rules that, translated into english, would be called ”the aimed interest deduction rules”. These rules infringe on the possibilities of companies to deduct interests of loans that said companies have taken from other companies - within the same corporate group of companies. If Swedish companies secure loans from foreign low taxed co

Purpose: Improvements in mortality rate of glioblastoma patients have been limited during the past decades, due to the tumor’s rapidly growing and infiltrative behavior and resistance to current therapy. Recent findings show that higher brain mean dose strongly correlates with inferior overall survival and that local recurrences mainly occur centrally in previously irradiated regions. This project

Öresundsregionens skatteavtal har under en längre tid varit föremål för diskussioner och kritik. Skatteavtalet mellan Danmark och Sverige genomgick större förändringar år 1996 och år 2003. Dessa avtal har fått stora konsekvenser för flera olika berörda parter, vilket väckt debatten kring avtalet som en policy. Genom att undersöka policyprocessen som lett fram till hur avtalen är utformade idag sam

Bakgrund: Uppskattningsvis 75-80 procent av populationen kommer någon gång under sitt liv uppleva ryggsmärta. Bärande av väska har associerats med ryggsmärta, vilket beror på att muskelaktiviteten ökar vid belastningen, vilket leder till muskeltrötthet. Asymmetriskt bärande av väskor samt en hög vikt i väskan i förhållande till kroppsvikt korrelerar med ökad risk för smärta i den aktiva muskulatur

In recent years, experimental studies on gender assignment to borrowings in languages such as German and Dutch have observed variation in gender assignment in relation to dialectal areas, among other factors. However, many issues related to gender assignment have yet to be fully understood, and the sociolinguistic variation has not been properly investigated. The objective of the present study is

I Europa har en debatt uppstått kring huruvida antidemokratiska partiers rätt till politiskt utrymme ska rättfärdigas eller inte. Argumenten från förespråkare på båda sidor hämtar sitt stöd från rådande mänskliga rättigheter, friheter och demokratiska värden. Problemet som uppstår i debatten är att parterna grundar sina argument i olika definitioner av demokratiska- och frihetliga värden, utan att

Enligt Doughnut-hypotesen, tenderar diskussioner och debatter i samhället grunda sina argument och utgå från generella begrepp som “demokrati”. Problematiken i detta är att parterna i diskussionen kan ha givit olika meningar och filosofiska kärnor åt dessa generella begrepp. Detta resulterar vidare i att diskussionen cirkulerar kring en “tom mitt”, likt en doughnut, då det saknas en definierad fil

For more than 40 years the case-law of the European Court of Justice has been developing the principle of prohibition of abuse of law in the European Union. However, in the sphere of value-added tax, the principle was invoked by the Court for the first time in 2006 in the landmark case Halifax, creating a tension between this emerging principle and the principle of legal certainty observed and pro

Att organiserade intressen utövar inflytande över beslutsfattandet inom EU råder det inga tvivel om. Vad vi ämnar att besvara med vår studie är hur EU ställer sig till deras inflytande, vilket arbete som görs för att öka insikten i den samt om tillvägagångssättet skiljer sig mellan olika intressen. Utifrån frågorna tar vi upp hur Europaparlamentet och kommissionens struktur möjliggör särintressena

Right-wing populism has spread across the European continent during the 21th century, this paper examines if this also is the case on the social media platform Facebook. Through the use of multivariate ordinary linear regression models the thesis seeks to answer if right-wing populist parties and leaders in 12 western European countries generate more followers on their official Facebook accounts t

Trust is considered one of the main preconditions for good democratic governance. Trust in political systems facilitates effective policy implementation and rule due to increased government compliance. Due to the importance of trust for democratic political systems, in this paper I study the factors that cause trust for the EU, focusing on the relationship between citizens trust for national insti

The purpose of this bachelor ́s thesis is to make a comparison between the two measurements of credit risk ”Distance to default” with a modified Merton model and credit ratings from Standard & Poor ́s. The thesis investigates how well the measures agree with one another by using Spearman ́s rank correlation coefficient. By doing this the thesis is meant to provide the reader with an idea of wh

Purpose Our purpose is to increase the understanding of an organization’s change process by interpreting organizational members’ lived experience during a change process where messages are being communicated ambiguously. We will draw on Weick’s theoretical framework of sensemaking in order to analyze the effects of top managers’ strategic ambiguity. We further aim to contribute to academia by addr

The aim of this master’s thesis is to shed light on the phenomenon of story time in public libraries. Story time is in the present study defined as a scheduled event where a librarian or a library assistent tells one or more stories to a group of children, often with the help of audiovisual aids and/or elements of drama. The main focus is the pedagogy of story time from the perspective of the stor

https://www.saco.se/fortroendevald/lokalt-fackligt-arbete/lokala-akademikerforeningar/privat/akademikerforeningen-inom-forsmarks-kraftgrupp-ab/vanliga-fragor/ - 2026-07-21

A convolutional code can be used to detect or correct infinite sequences of errors or to correct infinite sequences of erasures. First, erasure correction is shown to be related to error detection, as well as error detection to error correction. Next, the active burst distance is exploited, and various bounds on erasure correction, error detection, and error correction are obtained for convolution

Geomagnetically induced currents (GIC) arise in our power system due to fluctuationsin the earths magnetic field, which commonly is caused by space weather events. Thesecurrents may result in core saturation for transformers that get exposed. The purposeof this project is to clarify the possibility of reconnecting the delta connected tertiarywindings in order to mitigate the saturation that is cau