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Förvärvsfinansiering i samband med 21:5 - Efter förvärvstidpunkten

I Aktiebolagslagen (2005:551) 21 kap 5§ finner man förvärvslåneförbudet. Förvärvslåneförbudet stipulerar att ett aktiebolag inte får lämna lån, ge förskott eller ställa säkerhet i syfte att mottagaren av detta ska förvärva aktier i det långivande bolaget. De huvudsakliga frågeställningarna i uppsatsen var; hur förhåller sig förvärvslåneförbudet till efterföljande finansiering och minutenlån och huIn the Swedish limited company act chapter 21 section 5 (Aktiebolagslag 2005:551) there is a prohibition that limits the ability to issue loans, give anything in advance or provide collateral with the purpose that the receiver is going to acquire shares in that same company. The main questions of this essay are to bring clarity to the following things. Can the prohibition loans against acquisition

Perceptions of punishment: a mixed methods approach to understanding differing levels of punitive attitudes

The purpose of this paper was to contribute to an increased knowledge of the punitive attitudes of Swedish 18-30 year olds, and more specifically which potential factors could possibly explain why people have the different levels of punitive attitude that they do as, well as how these factors impact people’s level of punitive attitude. The variables that were chosen to be explored further were pol

Library construction optimization and analysis of Short Tandem Repeats by a simple, PCR-based DNA barcoding method

DNA profiling is evolving in the forensics community towards introducing massively parallel sequencing (MPS) as a complement to capillary electrophoresis (CE). Obstacles remain however before this technology can become routine in forensic casework, such as the development of more efficient bioinformatics solutions and recommendations concerning data analyses. Additionally, there is a need to devel

Evaluation of detection methods for Alicyclobacillus spp, aerobic mesophilic microorganisms and yeasts and moulds

Inom fruktjuiceindustrin är kontroll av mikrobiell tillväxt viktigt för att hålla en god kvalité och säkerhet i produkterna. Flera olika typer av mikroorgnismer är intressanta att ha i åtanke. Detta projekt fokuserade på Alicyclobacillus sp., en grampositiv, sporbildande och strikt aerob bakterie som tillväxer vid låga pH mellan 3-6 och sporerna kan överleva den vanliga pastöriseringen för industrFor the fruit juice industry, control of microbial growth is important to keep a high quality and safety of products. Several kinds of microorganisms are important to consider. This project focused on Alicyclobacillus spp., a gram-positive, spore-forming, strictly aerob spoilage bacteria able to grow at low pH of 3-6 and the spores survive pasteurization of 86–96 degrees C and 2 min. The project a

Challenges of Achieving a Green Future and Financial Security - A Multiple Case Study of Swedish Pension Firms' Green Bond Assessment Processes

Deriving from an increased awareness of the devastating effects of global warming consequences, the interest for green bonds is growing at an explosive pace. However, researchers and practitioners have raised concerns about the challenges of assessing green bonds. Responding to a well-defined research gap stemming from identified challenges to assess green bonds, the primary purpose of this study

What's Next in Sustainable Acoustic Materials?

Allteftersom företag har börjat att ompröva sättet de designar, tillverkar och avyttrar produkter inom ramarna för hållbar utveckling så har tillverkare av akustiska produkter varit långsamma ur startblocken. Majoriteten av akustiska produkter är fortfarande primärt sammansatta av nyråvara från petrokemiska resurser, vilka har en signifikant påverkan på miljön. Det är problematiskt ur både en miljAs industries have begun to rethink the way they design, make and dispose of products for the purpose of sustainable development, manufacturers of acoustic products have been slow off the mark. The majority of acoustic products are still made of primarily virgin material made from petrochemical resources, which have a significant impact on the environment. This is problematic from an environmental

Design of solvent vapor annealing tool and study of kinetics of selfassembly of block copolymers for nano-lithography

Block copolymer lithography is a very promising candidate for nanoscale fabrication and is economically viable. It provides a high resolution, inexpensive, and straightforward approach to nano-size patterning. In this thesis, fundamental concepts and theories of block copolymer lithography are introduced. A well-controlled dynamic solvent vapor annealing chamber is built, and the best annealing co

The Ties That Bind - Symbiotic initiatives and collaborative factors

Transnational actors such as the European Union, encourages and promotes the development of circular economics. The rationale is financially based, but it also comes from a perspective of sustainability. Funding is provided to programmes and projects with this intent in mind. Symbiosis is a concept within circular economics in which public and private actors can utilize each other’s residuals and

Relationerna som blev anstiftningsprocesser - En dokumentanalys av tingsrätternas domar i Knutbydramat och Arbogafallet

Att förmå någon att begå ett brott benämns inom juridiken som “anstiftan”. Det är ett brott som kan ge ett lika högt straff som det brott som anstiftas. Anstiftan förutsätter att det finns minst två gärningspersoner, varav den ena agerar på uppdrag av den andra. I två av Sveriges mest kända rättsfall, Knutbydramat från 2004 och Arbogafallet från 2016, är det just detta som sker – en person förmår

Trust Between Customers and Hotels: Through the Expression of Trust of Customers

The thesis aims to explore the customers' attitude and perception about trust between customers and hotels through the expression of trust of customers. Hotels nowadays interact and build relationships with customers frequently where there are many possible terms evoking expression of trust customers. In order to study the dynamic feature of trust, a qualitative approach is used. A netnographi

Bilder av drömhem - Om bildanalys som metod för att studera arkitektur

I uppsatsen undersöker jag hur begrepp och teori från visuell kultur kan användas för att analysera arkitektur och i synnerhet hem genom att utforma ett analysverktyg för bilder. Syftet är att undersöka hur föreställningar, värderingar och idéer hos betraktare kan påverkas av det som bilderna förmedlar, och vilken makt bildproducenter av bilder på arkitektur har som individer och grupper. Jag är s

Diskussioner om värde och värdet av diskussioner

As the digital revolution change how people interact, it becomes integral for all types of industries to understand how these interactions happen. The publishing industry is no exception. This paper analyses how Facebook-groups about literature function when it comes to discussions of value and creation of identity and communities. It is done by examining Facebook-posts from two groups, Litteratur

DEMYSTIFYING EXCLUSION FROM AN INCLUSIVE LIFESTYLE: The case of surf industry branding

Empirical data of this thesis is based on qualitative methods and answers to the research question: How does branding by actors affiliated with the surfing community enact social inclusion or exclusion? Empirical data demonstrates that branding does not play an essential role in the social inclusiveness of local surfing communities. Not least, marketing communication executed by the biggest repres

A response to an ‘outbreak’: a comparative study of Belarusian and Swedish state discourses on irregular migration

In the light of migration’s popularity as a subject of public and academic interest, this thesis aspires to explore the ways in which contemporary articulation of migration in two politically contrasting settings occurs. Comparative approach not only allows to obtain a more holistic perspective on migration perceived through the prism of regularity but also to identify similarities across the case

Att växa upp med minst en förälder som har ett substansbrukssyndrom : En kvalitativ studie ur ett emotionssociologiskt och dramaturgiskt perspektiv

The purpose of this bachelor thesis was to study the experiences that children had growing up in poor living conditions due to their parent's substance abuse. The children included in this study are in adult age describing their childhood in relation to their parents substance abuse and the effect it had on them. The consequences both short-term and long-term, as well as the mental health of t

An Investigation on how the use of Big Data Analytics is impacting Auditing and reshaping the Audit Profession

Purpose The thesis examines the use of Big Data Analytics by audit firms. The purpose of the study is to establish the impact of this new audit technology in practice. Three research questions are developed. The first question investigates how BDA is impacting the audit process. The second research question analyses how the use of BDA is affecting the application of professional judgement by audit

The effect of public goods on housing prices and interregional variability

This article takes Shanghai as an example and attempts to empirically investigate the effect of local public goods supply on housing prices and regional differences based on the Tiebout model. The paper uses the panel data of Shanghai's 16 administrative regions from 2010 to 2017. The results confirm that local public goods have a significant positive impact on the overall housing prices in Sh

Predicting fillability of viscoelastic product in Tetra Recart

It is of interest to design a methodology in predicting the fillability of non-Newtonian viscoelastic product such as meat batter by analyzing its rheological properties, reducing the need to perform pilot plant scale tests. Meat batter with different added water produced in laboratory and pilot plant were analyzed to represent meat batters with different rheological characteristics and filling