Arbetet behandlar handelsbolag och underprisöverlåtelser samt hur ämnet utvecklats. Underprisöverlåtelsereglerna i 23 kap. IL tillåter företag att avyttra tillgångar för priser som understiger marknadsvärdet, utan att transaktionen blir utsatt för beskattning. Reglerna finns för att gynna omstruktureringar, ombildningar och för att upprätthålla en kontinuitet i beskattningen. År 2008 diskvalificeThis thesis deals with partnerships and undervalue transfers, as well as how the subject has developed over time. The undervalue transfer regulations in chapter 23 IL allows companies to dispose assets for prices below market value, without the transaction being subject to taxation. These regulations exist in order to benefit restructuring, remodelling and to maintain continuity in taxation. In 20

Syftet med denna framställning är att, mot bakgrund av att arvsrätt existerar inom äktenskap, undersöka om sambors avsaknad av arvsrätt är motiverad samt att diskutera sambors efterlevandeskydd de lege ferenda. För att uppnå syftet undersöks efterlevandeskyddet för sambor respektive makar, hur efterlevandeskyddet för sambor kan stärkas, hur sambors avsaknad av arvsrätt är motiverad och till sist hThe purpose of this thesis is to investigate whether or not it is justifiable that cohabiting partners don’t inherit from each other, given that married couples do. Furthermore, I am going to discuss cohabiting partners’ provision for surviving lex ferenda. Towards this purpose I will look into current survivorship legislation that affects cohabiting partners as well as married couples, how it can

During the year 2008, the government offered a number of different municipalities in Sweden a development agreement. The purpose of the agreement was to reduce the number of districts in Sweden, where a high proportion of residents feel a sense of exclusion, poor health and insecurity. In connection with the development agreement the Crime Prevention Council and the Statistics Office produced stat

The urbanization process today places high demands on our city planners to find the best practices and solutions for the transportation systems in our growing and crowded cities. The bike is seen as one of these solutions, but if the bike will have a functional role in our cities, we need to create accessible and available bicycle networks. This paper is based on a case study of Lund, a city where

Segregation is a counteracting process for social sustainability. Planning practice and the pertinence of social aspects raise public participation as important. Public space, as a meeting place for people to interact, play great significance in exclusionary and inclusionary processes, with relational impacts regarding access and the right to develop the city and themselves. Gothenburg, facing com

Vid förvärv av fastighet genom köp ska stämpelskatt betalas. Stämpelskatten är 4,25 % för juridiska personer och 1,5 % för privatpersoner och beräknas på det värde som är högst utav köpeskillingen och taxeringsvärdet året innan lagfarten för förvärvet beviljades. Är fastighetens värde väldigt stort kan stämpelskattekostnaden då bli väldigt hög. För att minska kostnaden för stämpelskatt kan andra fWhen buying real estate stamp duty is to be paid for the transaction. Instead of buying the real estate unit the transaction can be made using land parceling. This is an approach used to reduce or avoid the stamp duty. The aim of this essay is to look into if three-dimensional land parcelling is used with the intention to avoid stamp duty and what the consequences are. Three-dimensional land parce

Acute myeloid leukemia (AML) is characterized by a differentiation block in the myeloid lineages of the hematopoiesis. After the success of the all-trans retinoic acid (ATRA) differentiation therapy which overcomes this differentiation block for AML subtype acute promyelocytic leukemia, attempts have been made to find similar therapies for the remaining subtypes. Differentiation therapy candidate

Drav är en restprodukt från öltillverkning. Varje år lämnar bryggindustrin i Europa efter sig ca 3,4 miljoner ton drav som idag främst går till djurfoder och biogas. Dravet är i själva verket spannmål, främst korn som först blivit mältat för att enzym ska aktiveras, var på det sedan mäskats och lakats för att utvinna så mycket sockerarter som möjligt till vörten. Drav är en väldigt intressant res

This thesis analyses regional industrial concentration and the determinants of industrial location in Sweden during the first half of the twentieth century. First, it is identified how geographical concentration of industry evolved in this country. Second, by estimating an economic geography model, the forces that were behind industrial location are captured. The inclusion of both procedures provi

Social innovation and social entrepreneurship receive rapidly growing attention today, due to the inability of current structures and policies to meet the most pressing social problems facing the world. This has concentrated attention on the significance scaling social impact can have on social change. This thesis adds to the literature on scaling up in social entrepreneurship, where the main focu

För att de globala utsläppen av CO2 ska minska bör industrier se över sin användning av olja och gas i sina processer och byta det till något som är CO2-neutralt. Om detta ska vara möjligt bör ersättningsbränslet vara förnyelsebart och samtidigt ha liknande förbränningsegenskaper som kan förväntas av olja och gas. Träpulver är ett bränsle som anses ha potential att uppfylla dessa krav. Denna rapTo reduce the global emissions of CO2, industries have to do an overview of their oil and gas usage in their processes and substitute it to something CO2-neutral. To implement this, the new fuel has to be renewable and have similar combustion properties as oil and natural gas. Pulverised wood is a fuel that is believed to fulfill these qualifications. This report is a investigation, based on a l

With an increasing usage of photovoltaic panels also in urban context the cases of glare caused by photovoltaic systems are raising. Many countries have low or no regulations regarding outdoor glare caused by daylight, therefore legal cases can be complicated. Even though there are thresholds agreed upon for glare indoors there are no thresholds determined for outdoor daylight glare situations, th

X-ray phase-contrast imaging is a powerful technique that allows great resolving power for low absorbing samples, such as biological tissue. This method relies on measuring the phase shift induced by the sample instead of the absorption traditional radiography relies on. This phase shift is measured as an intensity modulation at the detector and by using various algorithms one can obtain informati

The use of internet based psychology interventions as well as yoga and mindfulness interventions in order to improve psychological health has increased during the past decades. However, most interventions are time and resource demanding and there is a need for investigating short and easily accessible interventions. In this four-week randomized controlled pilot study I measured the effects of the

Cloud is used more than ever before, and the trend seems to continue as more and more organizations choose to use cloud services such as database, storage, computing, or web servers. As more organizations choose cloud, the question of which cloud platform that best suits their needs is more relevant than ever. Within this thesis, the four largest cloud platforms have been evaluated to give future

The aim of this essay is to examine young men's stories and thoughts about the violence and the street shootings that have been committed in Malmö in recent years. The stories and thoughts are thus aimed to identify some forcings behind the violence in the city. By listening to the young men's stories, the purpose is to portray norms and factors that contribute to criminal activities among

När massiva träbjälklag används i byggnader är dimensioneringen ofta styrd av krav på utböjningen. För att minska utböjningen för ett bjälklag måste böjstyvheten ökas. Ökning av böjstyvheten för ett bjälklag kan antingen ske genom en ökad höjd eller genom användning av material med högre styvhet. Den vanligaste metoden för att öka böjstyvheten är genom att öka höjden på bjälklaget. I denna rapportWhen massive timber decks are used in buildings the design is often regulated by serviceability limit state (SLS), mainly the vibration criteria. To decrease the risk for vibrations of a deck the bending stiffness needs to be increased. To increase the bending stiffness of the deck either the depth of the deck can be increased or the stiffness of the used material. The most common way to increase

The study adapts on the cybernetic controls part of the framework of Malmi and Brown (2008) elaborating the discussion to resolve the limitations of traditional accounting practices with the combination of modern accounting techniques. Since some conventional practices of accounting are no longer commensurate to the contemporary lean manufacturing environment, the emerging techniques come in place

Dagens stadsbyggnadsprojekt är komplexa och många funktioner ska trängas på en liten yta i våra städer. I ett försök att ge grönstruktur i städer större plats har flera kommuner runt om i landet börjat ställa krav kring grönytefaktor; ett sätt att mäta mängden grönska på tomter i staden. I denna studie undersöktes vilken effekt detta krav har på samhällsbyggandet och hur det fungerar i samspelet mAbstract Title: Green Area Factor in affect – How does the implementation of Green Area Factor requirements work in Sweden today? Author: Johanna Hallberg Supervisors: Anne Landin – Professor, Department of Construction Management, Lund University Dagmar Gormsen – Social development leader at Sustainable Business Development at Skanska Sweden AB Examiner: Stefan Olander – Docent, Department of C