I en värld där den globala uppvärmningen blir påtagligare för var dag strävar lagstiftare ständigt efter nya sätt att minska utsläppen på. Miljöskatter har sedan 1990-talet spelat en allt större roll i det svenska skattesystemet. Syftet har varit att styra samhället mot en mer hållbar utveckling genom att med ekonomiska incitament minska skador på miljön. Skatteregler med interventionistiska syfIn a world where global warming becomes more noticeable each day, legislators are constantly looking for new ways to lessen emissions. Environmental taxes have since the 1990’s played an increasingly bigger part in the Swedish taxation system. The purpose of environmental taxes has been to reduce the environmental damages by using taxes as a financial incentive. Fiscal regulations with intervent

En person som flyttar ut ifrån Sverige och blir begränsat skattskyldig här kan även efter flytten bli skattskyldig för kapitalvinster enligt den så kallade tioårsregeln. Tioårsregeln omfattar delägarrätter, andelar i svenska handelsbolag och utlandet delägarbeskattade juridiska personer. Man är skattskyldig för kapitalvinster på sådana tillgångar i tio år efter att man upphörde att vara bosatt ellA person who moves from Sweden and becomes a limited taxable person here can even after the move takes place become taxable here for capital gains according to the so called ten-year rule. The ten-year rule covers shares, shares in trading companies and shares in foreign shareholder-taxed legal persons. A person is taxable for capital gains on such assets for up to ten years after he or she ceased

Den 9 mars 2017 tog regeringen beslutet att tillsätta en särskild utredare för att undersöka och ta ställning till om hedersmotivet bör införas som en försvårande omständighet i 29 kap. 2 § BrB. I kommittédirektivet beskrivs hederskulturen som ett samhällsproblem med negativa effekter för offren i form av omfattande psykiskt och fysiskt lidande. Utifrån kulturella förklaringsmodeller utgör hederskThe 9th of March 2017 the Swedish government initiated an investigation in order to consider and decide whether to include a cultural inflicted honor motive as an aggravating circumstance in the assessment of criminal penal value. The Committee in charge of the investigation was appointed certain guidelines in which the honor culture is described as an aggravated social problem, causing both physi

Övervakningen i vårt samhälle ökar allt mer och att så kan ske beror på hotet från terrorism. Stater vill genomföra åtgärder i konflikt med mänskliga rättigheter för att bekämpa hotet, organisationer vill skydda de mänskliga rättigheterna och människan vill både vara skyddad från terrorn och att sina rättigheter ska respekteras. Efter att Sveriges regelverk om lagringsskyldighet för tjänsteleverThe surveillance in our society is growing faster and faster and it can do so because of the threat from terrorism. States want to face this threat with actions that violate human rights, organizations want to protect the human rights and the civilians want both to be protected and their rights to be respected. When Sweden’s rules about the obligation to retain data for service providers was rej

We live an increasingly larger part of our lives online. The Internet has fundamentally changed how we find information, buy products, connect with friends and find entertainment such as video streaming and digital distribution of books. The Internet has changed the competitive landscape for many markets. Local sellers suddenly face competition from sellers around the globe, introducing more choic

Under år 2016 trädde en ny marknadsmissbruksförordning (MAR) i kraft, och ersatte därigenom det tidigare marknadsmissbruksdirektivet (MAD). Bland de skyldigheter som regleras i marknadsmissbruksförordningen finns skyldigheten för emittenter att offentliggöra insiderinformation. Skyldigheten innebär att emittenter så snart som möjligt ska offentliggöra sådan information som omfattas av den definitiIn the year of 2016 a new Market Abuse Regulation (MAR) entered into force, replacing the previously applicable Market Abuse Directive (MAD). Among the obligations regulated by MAR, there is a duty for issuers to disclose inside information. In accordance with article 17 MAR an issuer shall inform the public as soon as possible of inside information which directly concerns that issuer. The proble

Skiljeförfarandet utgör det enda alternativ till domstolsförfarande som också resulterar i en exigibel dom med rättskraft. Ett avtal om skiljeförfarande utgör ett hinder mot domstolsprövning om det åberopas inför domstol. Motsvarande prövningshinder gäller för skiljenämnd om en tvistefråga som anhängiggörs skiljenämnden faller utanför skiljeavtalets tillämpningsområde, eftersom skiljenämnden då inArbitration constitutes the only alternative to a judicial proceeding in court that also results in a legally binding judgement. An arbitration agreement also constitutes a procedural impediment if reference to it is made before the court. Corresponding procedural hindrance applies to an arbitration tribunal or to an arbitrator if the matter of dispute referred to arbitration lies outside the scop

Parfymföretag har traditionellt sett förlitat sig på sekretess för att skydda sina mest värdefulla tillgångar, parfymdofterna. I modern tid har parfymbranschen blivit alltmer konkurrensbetonad och ett ännu större intresse än tidigare av att skydda värdefulla tillgångar föreligger därför. Det traditionella förlitandet på sekretess för att skydda parfymdofter har i ljuset av modern teknik liten betyPerfume companies have traditionally relied upon secrecy to protect their most valuable assets, their scents. In modern times the perfume business has become very competitive and a greater interest in protecting valuabe assets have arisen. The traditional reliance upon secrecy to protect perfume scents is due to modern technology of little help. Competitors can easily analyze perfume scents as soo

Det EU-rättsliga samarbetet bygger på en väl fungerande inre marknad. Härvid spelar den konkurrensrättsliga regleringen en betydande roll. Frågan om immaterialrättens förhållande till konkurrensrätten har länge varit omdebatterad. Dagens rättsläge utgår från att de båda regleringarna kompletterar varandra och verkar för ett gemensamt mål. Detta gemensamma mål består i att främja konkurrensen på maThe legal framework of the European Union is based on a well-functioning single market. In this respect, competition law plays a significant role. Competition law vis-à-vis Intellectual property law has long been highly debated and the prevailing view is that the two areas of law have a common goal and complement one another. The common goal is to promote competition in the single market, while at

I och med idrottens kommersialisering skapades nya behov och därmed möjlighet för nya aktörer att ta plats på den idrottsliga arenan. En av dessa var spelaragenten, som idag förekommer inom i stort sett alla kommersialiserade idrotter. Inom fotbollen skedde kommersialiseringen framförallt under 90-talet, där den nya mängden pengar och intressen i branschen, i kombination med den omvälvande BosmandWith the commercialization of sport, new needs were created, thus allowing new participants to take part in the sports arena. One of these was the player agent, which today occurs in virtually all commercialized sports. The commercialization within football occurred mainly during the 1990s, where an increased amount of money and interests, in combination with the revolutionary Bosman ruling 1995,

The increasing focus, in recent decades, on regions as the primary actor in economic growth and development has led to tensions concerning the responsibilities for regional development between the regions and the nation states. This essay presents the allocation of responsibility between the region and the state, as a case study of the transport infrastructure planning in the Greater Copenhagen cr

In order to create non-commercial places in the central city of Gothenburg, locating municipal services on ground floor level has been introduced as a part of the social sustainability dimension. The purpose is to create a vivid community and an including society within the urban development project Masthuggskajen. There is however a limited number of previous research conducted on how proceed wit

The understanding of development and disaster nexus has enforced the international community to think and act differently. Disaster risk reduction mainstreaming has been embraced as one of our best approach for sustainable development and has been consistently featured in international discussions. Mainstreaming in general is known to be a complex process requiring a set of institutional arrangeme

On one hand Self-help is seen as social instrument providing disabled people assistance and emphasizing the citizen's motivation and commitment in compensating for their needs. But historically, on the other hand, Self-help in terms of care in a social repayment- and control system is interpreted from an intellectual clash between philanthropic and liberal thinking about the right to care, res

Multi-scale modelling is a novel approach to fire modelling in situations where the size of the domain prevents it from being modelled completely in 3D. By splitting the domain in a 1D and 3D portion multi-scale modelling allows for much faster simulations which still adhere to the correct boundary conditions. In this thesis the multi-scale methodology is applied to the LHC accelerator in use at C

De cancerorsakande generna skiljer mellan olika humanpapillomvirus Humant papillomvirus (HPV) är en grupp små, välkända virus som har funnits på denna jord sedan Homo sapiens satte sin fot på jorden. Totalt finns det idag över 200 typer men framförallt 20 är av stort intresse, eftersom de kan orsaka cancer hos människor, framförallt livmoderhalscancer. Årligen diagnostiseras runt 500 000 människoHuman papillomaviruses (HPVs) are DNA viruses which have existed on earth since the emergence of mankind. In total there are over 200 different types and twenty of these show a correlation with the development of cancer. These twenty HPVs are divided into high-risk and probable/possible high-risk HPVs depending on the occurrence in carcinoma in situ. Five biomarkers have been set for these twenty

Invasive species are one of the leading causes of biodiversity loss worldwide, and effective management of protected areas is one of the primary ways in which conservationists try to limit their impacts and dispersal. The round goby (Neogobius melanostomus) is a problematic invasive species in the Baltic Sea, along with other brackish waters, lakes, and rivers in Europe and North America, having b

In contrast to the need for companies to get real time information about insider threats, there is a privacy and integrity based limitation of what the individual accepts as acceptable surveillance. This creates a problem since performing online surveillance would pose an infringement on the employees privacy and integrity. Therefore we present a model using Isolation Forest to solve this problem.

Denna uppsatsen handlar om att undersöka vad förbudet av penninglån till aktieägare betyder samt hur låneförbudets straffrättsliga konsekvenser påverkar vårt förtagande. Uppsatsen har följande frågeställning: 1. Vad betyder förbudet av penninglån till aktieägare enligt 21 kap 1§ ABL? 2. Hur påverkar låneförbudets straffrättsliga konsekvenser vårt företagande ? Låneförbudet blir tillämpligt i etThis essay is about examining what the prohibition of money loans to shareholders means and how the criminal law consequences of the loan ban affect our engagement. The following questions is this essay going to examen: 1. What does the prohibition of money loans mean to shareholders according to Chapter 21, Section 1 of ABL? 2. How does the criminal law consequences of the loan ban affect our en

Many product-based companies have identified digital services as a promising way to differentiate themselves and to stimulate future growth. However, as digital services frequently induce a business model change to a pay-per-use or subscription model, companies see themselves increasingly challenged as their revenues are progressively dependent on customers’ actual usage. This is in contrast to th