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De så kallade ränteavdragsbegränsningsreglerna trädde ikraft 1 januari 2009 för att få bukt med den skatteplanering med räntor som koncernbolag använde sig av och som inte kunde kommas åt med skatteflyktslagen. Eftersom det även med dessa regler fanns stora möjligheter för koncernbolag att skatteplanera med interna lån skärptes reglerna från och med 1 januari 2013. I den lagstiftningen tillkoThe so-called interest deduction restriction rules entered into force on 1 January 2009 in order to overcome the tax planning regarding interest deductions used by group companies, that was not covered by the Tax Avoidance Act. Since these rules also provided opportunities for group companies to plan their taxes with internal loans the rules were tightened from 1 January 2013. In this new leg

This dissertation explores the sustainability discourse of the Rainforest Alliance operating in Ghana’s cocoa sector. With a heavy emphasis on the environmental pillar of sustainable development, this study applies a critical approach to discourse to analyze the publicly available documents related to the Rainforest Alliance’s agricultural certification program. Documents pertaining to the concept

Det ryska militära hotet mot Sverige är baserat på flera olika hotfulla indikationer, och reflekterar ett försvarsdilemma för Sverige. Diskursanalysen belyser detta genom att studera vad det militära hotet mot Sverige består i och vad för praktiker detta genererar. Ryssland bedöms att ha som mål att inneha stormaktstatus och för att nå dit skyr Ryssland inte att använda sig av sin militära kapacit

This project aims to create a visitor center for the popular landmark Ale’s stones. The monument is an old stone ship located in the south of Sweden, near the medieval fishing village Kåseberga. The small village is in great need of a visitor center as the amount of visitors is overwhelming. The design of the visitor center is based on several analyses. The initial analysis examines visitor cent

This thesis is mainly focused on a proof of the Jordan Curve Theorem. We follow Tverberg’s paper: A PROOF OF THE JORDAN CURVE THEOREM, but add some more details and graphics in order to make this topological proof more understandable. Later in this thesis, the proof of the Poincare-Bendixson Theorem will also be discussed, as an application of the Jordan Curve Theorem.

The 2020 Covid-19 pandemic was accompanied by wide-ranging mis- and disinformation appearing largely on online platforms like social networking sites. The World Health Organization and the European Union urged citizens to be critical of sources and evaluate the information they were receiving about the pandemic. Since the promotion of information literacy relies upon the concept of source evaluati

Denna uppsats baseras på en jämförande undersökning av två av fyra befintliga svenska översättningar av den amerikanske författaren F. Scott Fitzgeralds roman The Great Gatsby från 1925. Med en kvalitativ metod som bygger på näranalys av textutdrag ur romanen och de båda översättningarna jämförs de med varandra för att utröna vilken som kan anses mera källtexttrogen. De aspekter som särskilt stude

Sockermolekyler, eller mer korrekt kolhydrater, spelar en mycket större roll för livet än att enbart förse våra celler med energi. Ytan av våra mänskliga celler är nämligen försedda med långa kedjor av diverse kolhydrater. Dessa makromolekyler har era viktiga funktioner för cellerna. De ger bland annat stöd i, och smörjer våra leder. De är även involverade i cellers kommunikation med varandra i deThe enzyme dermatan sulfate epimerase 1 is one of the enzymes involved in the biosynthesis of the glycosaminoglycan dermatan sulfate. The expression of dermatan sulfate has been linked to several severe pathological conditions including breast, lung, and oesophagus cancer. The change in expression alters i.e., the tumorigenesis, cell viability, and adhesion. By altering the activity of dermatan su

As the reforms to the Kafala system in Qatar in recent years are witnessing substantial achievements, the international communities expressed their appreciations to Qatar on what was happening in favor of the labor rights. However, the public discourse towards the reforms as well as the migrant workers in recent years remains understudied. This paper aims at studying this point by investigating th

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

As online shopping increases every year, so does the package material that takes from natural resources and ends up as garbage. To be able to save our planet we have to switch to a circular economy, where waste and pollution is designed away. The sector of clothing, shoes and accessories is the most bought online within the EU. These packages are commonly made of soft plastic or biodegradabl

"Hunnao"(婚闹) emerged in China during the pre-Qin period (221 B.C.) and has evolved ever since as a distinctive Chinese wedding tradition. It is a form of wedding entertainment retained by Chinese folk since ancient times. Patriarchy has happened over many centuries, which has a great influence on the "hunnao". The main goal of this paper is a theory of Chinese patriarchy to ana

Nya verktyg i kampen mot rotbrand i sockerbeta I Sverige äter vi runt 40 kg socker per person varje år. Socker är en viktig energikälla som även får vår mat att smaka godare, men det är även ett viktigt konserveringsmedel. Idag framställs socker, även kallat sackaros, från två olika växter nämligen sockerrör och sockerbetor. Inte allra minst i Sverige är sockerbetan en viktig gröda och socker ettAphanomyces rot root is an important disease in sugar beet, leading to significant harvest losses and a decrease in sugar content in affected fields. The disease is caused by the oomycete Aphanomyces cochlioides and affects the roots as either an early or late infection. To control the disease, it is crucial to incorporate resistance into cultivars. However, the genetic background to resistance is

I denna studie studeras svenska konsumenters användande av omnikanaler, samt vad som uppmuntrar situationella respektive avsiktliga beteenden i form av showrooming och webrooming. Konsumenters beteenden vid köp av olika produktkategorier är även ett centralt forskningsområde för uppsatsen. Det empiriska materialet för studien har samlats in genom tolv kvalitativa djupintervjuer med både män och kv

Optisk DNA-kartläggning – en metod tillämpad cancerdiagnostik? Akut lymfatisk leukemi (ALL) och akut myeloisk leukemi (AML) är sjukdomar som i hög grad är orsakade av så kallade strukturella variationer i gener. Dessa typer av leukemi är bland de vanligaste cancertyperna som drabbar barn. Det är därför av stort intresse att kunna detektera dessa förändringar för att kunna erbjuda en så bra behandPediatric leukemias are one of the most common types of cancer diagnosed in children. Acute lymphoblastic leukemia (ALL) is the most common form of leukemia in children, and acute myeloid leukemia (AML) is the second most reoccurring type of leukemia in pediatric diagnosis. It has previously been found that structural variations are an important underlying mechanism leading to these diseases. Fluo

MicroProteins are small, separately expressed parts of a larger protein and able to interfere with the full-length protein’s function. To enable modulation of hormone perception, microProteins were designed from the ethylene, cytokinin and gibberellin receptors. The protein isoforms designed to function as microProteins were overexpressed in Arabidopsis. Overexpression of a shortened gibberellin r