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Carried interest har varit omdebatterat inom skatterätten under merparten av 2000-talet. Företeelsen vilken är en del av de avgifter som tillfaller ett riskkapitalbolag vid förvaltande av en riskkapitalfond innebär en asymmetrisk avkastning för vissa nyckelpersoner. Frågan om hur denna ersättning ska beskattas hos mottagaren har debatterats och är i skrivande stund fortfarande aktuell. Vad gäller Carried interest has been debated in tax law for most of the 2000s. This concept, which forms part of the fees allocated to a private equity firm for managing a private equity fund, results in asymmetric returns for certain key individuals. The question of how this compensation should be taxed for the recipient has been debated and, at the time of writing, remains a current issue. In the Swedish i

This thesis examines how Iceland and Sweden justify and institutionalise gold-plating mitigation strategies in the transposition of EU and EEA law. Gold-plating, where national implementation exceeds EU minimum requirements, is often framed as a regulatory problem. At the same time, gold-plating mitigation strategies may constrain national discretion and reflect underlying political, ideological,

AI-system integreras alltmer inom en mängd olika sektorer. AI-system kan medföra effektivisering, men kan också innebära risker för medborgerliga fri- och rättigheter. EU:s AI-förordning försöker lösa detta genom en riskbaserad metod som inför rättsliga skyldigheter för leverantörer och tillhandahållare av AI-system med hög risk. Uppsatsen analyserar AI-förordningens bestämmelser för leverantörer AI systems are increasingly integrated across numerous sectors. While AI systems can bring efficiency gains, AI systems can also entail risks to fundamental rights of citizens. The EU AI Act tries to solve this through a risk-based approach which introduces legal obligations for providers and deployers of high-risk AI systems. This thesis explores the provisions for AI providers and deployers whic

Satsningen på vindkraft som en del av Sveriges gröna omställning har lett till ökade etableringar i Sápmi, med konsekvenser för den samiska kulturen. Samiska företrädare har kopplat denna exploatering till det historiska fråntagandet av samisk mark och benämnt detta som grön kolonialism. Samtidigt är samerna särskilt drabbade av de klimatförändringar vindkraften är tänkt att motverka. Denna uppsaThe expansion of wind power as part of Sweden’s green transition has led to increased development in Sápmi, with consequences for Sámi culture. Sámi representatives have linked this exploitation to the historical dispossession of Sámi land and referred to it as green colonialism. At the same time, the Sámi people are particularly affected by the climate change that wind power is intended to mitiga

Förvaltningsbeslut som till sin karaktär är gynnande för någon enskild part är orubbliga, vilket innebär att de inte kan ändras till den enskildes nackdel, annat än vid vissa undantag. Detta examensarbete berör ett av dessa undantag; när ett beslut förenats med ett förbehåll om att det under vissa omständigheter kan ändras- eller återkallas. I arbetet benämns dessa individualiserade förbehåll. ArbAdministrative decisions that are by their nature favorable to a private party, i.e. stipulates a right of some form, may only be varied to the detriment of the private party under certain prescribed circumstances. This thesis concerns one such circumstance; when the decision is subject to a provision that it may be revoked, here called individualized provisions of revocation. The thesis consists

Russia’s military aggression against Ukraine has prompted an extensive sanctions regime by the European Union (EU), which now plays a significant role in shaping the practice of international arbitration. These sanctions have not only made it more difficult to enforce international contracts, but have also placed lawyers in a difficult position, caught between legal obligations and ethical conside

Denna uppsats granskar kritiskt det svenska straffsystemet utifrån teorin responsibility without blame (RWB). Syftet är att bidra till ett humant och försoningsinriktat straffsystem. Utgångspunkten i teorin RWB är att hålla människor ansvariga för brott utan klander som är fördömande och stigmatiserande, så kallat affektivt klander, vilket ofta motverkar rehabilitering, återanpassning och minskad This paper critically examines the Swedish criminal justice system based on the theory responsibility without blame (RWB). The aim is to contribute to a humane and reconciliation-oriented criminal justice system. RWB holds that individuals should be held responsible for criminal wrongdoing without blame that is condemning and stigmatising, so-called affective blame, which often undermines rehabili

This thesis approaches the challenges of data centre resource efficiency and global water scarcity through a techno-economic analysis of a desalination system driven by data centre waste heat. Membrane distillation is selected as a high-potential technology for this application and is examined through a case study of a hypothetical 1.5 MW direct-to-chip data centre located in Barcelona, Spain. Thr

Rendering high-fidelity geometry in real time poses significant challenges due to the large data size, increased computational demands, and memory bandwidth limitations associated with dense meshes. While several techniques have been proposed to address these challenges — such as discrete level-of-detail (LOD) systems, hardware-based tessellation, and virtualized geometry solutions like Nanite. Ho

This thesis explores how early-stage startup founders use their professional networks to acquire equity investment from venture capitalists and business angels. Through qualitative interviews with founders across various industries, the research reveals essential networking practices that lead to successful fundraising efforts. The study highlights how building trust and credibility with network c

Norr om Gotland ligger Fårö, en ö känd för dess säregna naturlandskap. Det är en lantlig miljö präglad av jordbruk, men också ett populärt sommarresmål för turister på grund av det vackra landskapet och den pittoreska arkitekturen. Denna popularitet kommer dock med ett högt pris. Kulturarvet köps upp och byggs om, höjda bostadspriser orsakar en befolkningsminskning samtidigt som fritidshus byggs iFårö is an island north of Gotland famous for its captivating natural landscape. It’s a rural setting characterized by agriculture, but also a popular summer destination for tourists because of the beautiful scenery and picturesque local architecture. However, the popularity comes at a cost. The cultural heritage is increasingly bought up and redeveloped, excessive housing prices cause a decline i

This study examines the child perspective in court rulings regarding domestic violence offences affecting children in Skåne from July 2021 to June 2022. The research aims to analyze how children's voices and experiences are presented in these rulings (documents), identify if children are recognized as victims, and what compensation they receive. The research employs a quantitative and qualitat

As modern vehicles become increasingly connected and software-dependent, the automotive industry requires cybersecurity training that is both effective and aligned with evolving and emerging roles. This study explores factors that influence employees’ perceptions of the rele-vance of role-based cybersecurity training within this context. While role-based training (RBT) is designed to align content

In recent years, sustainability has become an increasingly important theme in financial markets, leading to the growth of green bonds and sustainability-linked bonds (SLBs). These instruments both fall under the umbrella of Environmental, Social and Governance (ESG) labeled bonds, though they differ in structure and how sustainability is integrated into the bond terms. It is clear that they have a

Dagens arbetsliv präglas av osäkra och tidsbegränsade anställningar, vilket karaktäri-serar den så kallade prekariseringen av samhället, en process av ökad osäkerhet. Sam-tidigt växer nya modeller fram som har potentialen att motarbeta denna utveckling som. Jag har genomfört intervjuer och observationer i ett arbetarägt kooperativ med syftet att undersöka hur demokratiskt ägande och beslutsfattand

Syfte & mål: Syftet är att undersöka hur samverkan mellan beställaren och entreprenören bidrar till förändringsarbetet mot klimatneutralitet samt att analysera hur krav och initiativ från båda parter bidrar till att uppnå klimatmålet 2045. Målet är att ta reda på vilka faktorer som påverkar val av metoder i beställarens och entreprenörens samverkan under projekteringen och produktionen samt vPurpose & goal: The purpose is to investigate how the collaboration between the client and the contractor contributes to the transition towards climate neutrality and to analyze how requirements and initiatives from both parties contribute to achieving the 2045 climate target. The goal is to investigate factors that influence the methods in the client and contractor's collaboration during

På senare år har socialtjänsten i Sverige blivit måltavla för desinformationskampanjer, där särskilt den så kallade LVU-kampanjen har väckt starka reaktioner och spridit misstro mot myndigheten, framför allt bland utrikesfödda grupper. Denna uppsats undersöker hur socialarbetare upplever att dessa kampanjer påverkar deras arbete och relationen till klienter, samt hur de hanterar frågor om förtroen

The purpose of this study is to investigate how different professions view collaboration within the framework of a collaboration project aimed at juveniles who live in a socio-economically disadvantaged area. In the study, it is the individual's thoughts, opinions, and experiences that are investigated. Differences, similarities, challenges, and possible solutions that the professionals descri

Purpose: The purpose of this study is to contribute to a deeper understanding of how intensified public media attention influences the ways in which middle managers interpret and navigate in a large-scale change process. Our study aims to offer new insights into the implications of public news media coverage for individual sensemaking during a large-scale organizational change. Methodology: This

Entrepreneurs often face the need to make quick decisions under uncertainty. To cope with this pressure, they may develop cognitive biases such as the illusion of control, where they overestimate their influence over outcomes, and the belief in the law of small numbers, where they rely on limited information to draw conclusions. While these biases are highly relevant in entrepreneurship, there is