Mot bakgrund av ett ökat samarbete mot skatteplanering med ränteavdrag på den globala arenan fick Sverige nya skatteregler för företagssektorn innefattande bland annat generella ränteavdragsbegränsningsregler samt nya riktade ränteavdragsbegränsningsregler som träde i kraft den 1 januari 2019. Bakgrunden till det ökade internationella samarbetet mot skatteplanering med ränteavdrag har bland annat In light of increased international cooperation against tax planning with interest deductions Sweden has enacted major changes to its coroporate income tax rules which entered into force on January 1, 2019. The new tax rules include general interest deduction limitation rules and new targeted interest deduction limitation rules. One of the international organisations that has taken measures agains

År 2018 överlämnade regeringen lagrådsremissen Offentlighetsprincipen ska gälla i fristående skolor till Lagrådet. Innebörden av lagförslaget var i korthet att offentlighetsprincipen skulle börja gälla för huvudmän för fristående skolor samt att dessa huvudmän skulle jämställas med myndigheter genom en ny bestämmelse i 2 kap. Offentlighets- och sekretesslag (2009:400) (OSL). Även en förändring i 1In 2018, the government handed over the Law Council's referral that The Principle of Openness shall apply to independent schools to the Law Council. The referral included proposals that The Principle of Openness should be applied by principals of independent schools and that these principals should be equated with authorities through a new provision in the Public Access and Secrecy Act (OSL).

For several years, Finland has dominated the PISA surveys with their good results and conclusions have been drawn about the reasons behind Finland’s success. The Swedish National Agency for Education (Skolverket) stated in a report from 2005 that the Finnish education politics tends to be tinged with a higher amount of consensus compared to Sweden and that this may be a reason for the Finnish high

Underpinned by the foundation of the United States Constitution, the Congress performs the sole power of impeachment. The impeachment process demonstrates the act of charging and trying an official of the federal government for having committed “Treason, Bribery, or other High Crimes and Misdemeanors”. Due to its innately political structure as well as absence of an established definition of “Hi

This report uses Vedung’s critical analysis of ideas in analyzing the Fact Finding Missions (FFM) report on the situation in Rakhine state in Myanmar. The essay critically analyzes if the FFM commission has spent enough effort on explaining the complex situation and the political, cultural and religious aspects that undermines the conflict. The analysis suggests that the FFM report has some limita

Observing the seeming incapability of nations to sufficiently deal with the borderless threat of climate change, many place their hopes on international environmental movements and organi-zations. However, various reasons drive many social movements to incorporate as NGOs (a phe-nomenon known as NGOization) or lead to existing organizations becoming even more institu-tionalized and professional. T

Calcification of the mitral and aortic valves is one of the main precursors to heart valve diseases. Calcified valves and coronary vessels is also an indication of risk for future cardiac events such as cardiac infarct(1)(2). During this master thesis project, a program for automatic identification and quantification of calcium in the mitral and aortic valves in CT image stacks was implemented. Th

Regleringen av statsstöd är ett EU-rättsligt instrument för att styra förutsättningarna för konkurrensen på EU:s inre marknad. För att det ska vara ett otillåtet statsstöd krävs att det ska vara en åtgärd som genomförs av en medlemsstat eller genom statliga medel, av vilket slag som helst, som medför hot om eller snedvridning av konkurrens som gynnar vissa företag eller viss produktion och påverkaThe state aid rules are tools for maintaining competition at the internal market of the European Union. To constitute a state aid a measure must: be granted by a state or through resources of the state, the aid can be in any form, the measure shall distort or threaten to distort competition by favouring certain undertakings or the production of certain goods, and the state aid shall affect the tra

South Korea has the highest gender pay gap and the lowest fertility rate in the OECD (OECD Data, n.y.). Gender equity theory suggests that there is a link between high gender inequality and low fertility, as women struggle to have both a career and a family. A growing share of Korean women are voluntarily childless, referred to as the Sampo Generation, giving up dating, marriage, and children, to

South Korea has the highest gender pay gap and the lowest fertility rate in the OECD (OECD Data, n.y.). Gender equity theory suggests that there is a link between high gender inequality and low fertility, as women struggle to have both a career and a family. A growing share of Korean women are voluntarily childless, referred to as the Sampo Generation, giving up dating, marriage, and children, to

The Covid-19 pandemic and climate change are two current crises happening at the same time. Prior research found that both crises have the potential to influence a person’s anxiety levels and mental health in general. The two types of anxiety Covid-19 anxiety and climate anxiety are still largely unexplored, and little is known about their association with each other. This study investigated Covid

Ever since the murder of the Swedish Prime Minister Olof Palme in February 1986, many different theories about who the killer could be have been created and discussed. One of the more intensely discussed theories is the “police-conspiracy theory”. In this thesis I investigate how this theory became a kind of public knowledge in the years after the assassination. Using a theoretical framework base

Val som görs tidigt i en designprocess kan vara avgörande. De dikterar många av de begränsningar och friheter som konstruktörer har i senare skeden av processen. Informerade beslut är därmed viktiga i detta skede. Med den ökande beräkningskraften hos moderna datorer använder fler och fler konstruktörer CFD-programvara för att utforma och utvärdera prestanda hos turbopumpar. Simuleringarna gör det Choices made in the early stages of a design process are crucial. They dictate many of the limitations and freedoms the designer has in later stages of the design. Informed decisions are therefore crucial at this stage. With the increasing computational power of modern computers, more and more designers utilise CFD software to design and evaluate performance of turbopumps. The simulations allow th

The hiker reaches out from the city, town, or village, intending to be alone. Away from sounds, away from paved roads and houses, away from streetlights and phones, away from people. But what is ‘nature’, and who has the right to it? The untouched landscape shaped by nothing but the earth itself is today hard to find. Human activity is close to everywhere. Even in Sarek National Park, an area of d

There have been several theories conducted regarding the relationship between digitalization level and environmental sustainability process concerning the small and medium sized enterprises. Although there are multiple studies conducted on this gap, there is still room for new studies to shrink the gap in knowledge about this topic. This degree project has collected primary data by conducting qual

Since the end of the Great Moderation, there has been a great surge in studies proposing alternatives to the current dominant monetary policy regime of inflation targeting. One popular such alternative has become NGDP targeting. However, as studies tend to gravitate towards larger economies, an unintended side effect has become a significant degree of homogeneity in regards to the economic setting

The aim of this study was to understand the reasoning of professionals in the Swedish social work practice in the children and adolescents department, regarding assessment of the complex phenomenon of maturity and maturity assessment. The method conducted was qualitative interviews with eight professionals in the Swedish social service system for children and adolescents. The interviews were analy

Strategic communication as an integrating discipline addresses social phenomenon as migration. When people relocate, they experience physical and mental stress, and seek guidance, questioning their sense of belonging. Authentic communication based on feminist values aims to build long-lasting relations and reach social inclusion by conducting more sensitive communication. This thesis explores the

In this article, the effects of conflict on the economic growth of neighboring countries (referred to as economic spillover effects of conflict) are studied for Asia, Africa and Latin America during 1990-2019. Compared to previous studies on the subject, this study accounts for the changing conflict climate over the years by starting the sample period 30 years later than other authors. The overall