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Sverige har historiskt sett haft ett generöst konsolideringssystem för koncerner med stora avdragsmöjligheter. Avdragsmöjligheten för bland annat ränta har dock begränsats i allt större utsträckning på grund av viktigare samhällsintressen, så som ett förhindrande av skatteflykt och aggressiv skatteplanering. Ett resultat av detta är att det år 2019 trädde i kraft nya generella ränteavdragsbegränPreviously Sweden has had a generous consolidation system for groups with large deduction possibilities. However, the possibility of interest deductions, among other things, has increasingly been limited due to more important societal interests, such as preventing tax evasion and tax avoidance practices. As a result, new general interest limitation rules were put into practice in 2019 affecting

Det finns ingen offentligrättsligt reglerad möjlighet att tvångsadoptera ett familjehemsplacerat barn i Sverige. Den mest ingripande åtgärden som offentliga myndigheter och organ kan vidta inom ramen för lag (1990:52) med särskilda bestämmelser om vård av unga är en vårdnadsöverflyttning från barnets biologiska föräldrar till familjehemsföräldrarna. I fråga om tvångsvård av barn är den civilrättslThere is no legal possibility to forcibly adopt a child who has been placed in a foster home in accordance with public law in Sweden. The most intru-sive measure that public authorities can take within the framework of The Care of Young Persons Act is a transfer of legal custody from the child's biological parents to the foster parents. The civil law regulation in the Pa-rental Code is intende

Sedan år 1965 finns i svensk lag inte längre någon särbehandling vad gäller straffansvar för gärningspersoner som agerat vid eller lider av atypiska sinnestillstånd. Lagstiftningen är istället utformad på det sättet att en särbehandling sker vid påföljdsvalet där det föreligger en presumtion för annan påföljd än fängelse. Utgångspunkten är således att gärningspersonen trots sinnestillståndet ska hSince 1965, there is no longer any special treatment in Swedish law regarding criminal responsibility for perpetrators with an atypical mental state. The legislation is shaped in such a way that a special treatment takes place through the choice of sanction where there is a presumption against imprisonment. The starting point is thus that the perpetrator, despite the mental state, must be held cri

I ett försök att kunna straffa brott med rasistiska motiv hårdare infördes den s.k. straffskärpningsregeln, i 29 kap. 2 § 7 p. BrB under 1990-talet. Den ger domstolen möjligheten att skärpa straffet för ett brott, om motivet varit helt eller delvis hatiskt. Lagstiftaren har infört regeln för att skapa ett mer enhetligt och frekvent beaktande av hatmotiv, samtidigt som den ska fungera som ett förläIn an attempt to enable to punish crimes with racist motives the so called punishment harshening rule was added to the Penal Code during the 1990s. It gives the court the opportunity to harshen the punishment for a crime, if the perpetrator have had a hateful motive, competely or partially. The rule is legislated to create a more uniform and frequent consideration of hateful motives throughout the

Rättsläget när det gäller bedömningen av fackmannens förmågor i europeisk respektive svensk patenträtt har gåtts igenom. Inom den svenska patenträtten finns en förhållandevis svag koppling mellan bedömningen av fackmannens förmågor vid uppfinningshöjdsbedömning och vid ekvivalenstolkning. Genom att använda sig av en fiktiv fackman med liknande förmågor vid alla bedömningspunkter bortfaller behovetThe legal situation concerning the assessment of the skilled person's abilities in European and Swedish patent practice has been investigated. In Swedish patent practice, there is a weak connection between the assessment of the skilled person's abilities in connection to assessment of inventive step and the assessment of equivalence. By using a fictive skilled person having similar abiliti

Syftet med detta arbete är att söka klarhet i hur förekomsten av brottsprovokation ska hanteras i de nationella domstolarna för att inte kränka art. 6 EKMR, som ska tillförsäkra den enskilde rätten till en rättvis rättegång. Uppsatsen är baserad på de aspekter som lyfts fram i doktrin och en rättsfallsanalys som har sin utgångspunkt i avgörandet Teixeira de Castro mot Portugal. Där slog EuropadomsThe purpose of this essay is to clarify how the use of police incitement should be handled in the national courts to avoid violating article 6 in the European convention on human rights (ECHR) that ensures the right to a fair trial. The examination is based on doctrine and a case study, starting with the case Teixeira de Castro v. Portugal. In this judgement the European Court of Human Rights (Th

A key process in a manufacturing system with assembly lines, is the assembly line feeding, i.e. how material needed in the assembly process is supplied at the assembly lines. This has been formulized as the assembly line feeding problem. The purpose of the thesis project is to give insights into the impact the choice of line feeding method has on production downtime. Moreover, the impact the produ

Health achievements are central to human happiness and well-being. Yet, disagreement immerse on how to best create them. Health policy analyses have been seen as one way to gain insights and to identify factors that generate health outcomes. The aim of this study is to contribute to this task through a comparative case study in Rwanda and South Africa. Indeed, both countries diverge in terms of hi

This thesis concerns Flettner rotors, a wind propulsion technology for commercial shipping which has recently gained momentum due to its ability to reduce fuel consumption, and consequently CO2 emissions, in a polluting sector of industry. Flettner rotors are able to reduce average fuel consumption by up to 20% and can be operated on a wide variety of ship types and sizes through both retrofit and

The success of energy transitions in India depends on the feasibility of rapid expansion of solar power. How fast solar power can be expanded depends on its profitability, which has not been systematically analysed in prior literature. This paper answers three questions – (i) What is the profitability of utility scale solar power in six selected states in India (Karnataka, Tamil Nadu, Maharashtra,

Costa Rica is one of Latin America’s pioneers in terms of steady economic growth, environmental protection, and educational spending. Yet behind this general perception, the country faces structural problems, like high inequality levels and sky-rocketing youth unemployment, indicating rather exclusive development pattern. In order to tackle these challenges, the government places high hopes in the

Denna uppsats behandlar hur vårt språk påverkar vår förståelse av verkligheten, och hur detta i sin tur kan tänkas påverka människor med funktionsskillnader. Analysen utgår ifrån en korpusundersökning av olika benämningar för människor med funktionsskillnader, detta för att se i vilka kontexter de olika orden används. Orden som analyseras är: handikappad, funktionsnedsättning, funktionshinder och

Studiens syfte är att undersöka fyra trumlärares syn på hur de undervisar sina elever vid det Estetiska programmet i att öva på sitt instrument och hur de ser på elevernas motivation. Studien syftar också till att undersöka hur trumlärarna ser på att undervisa sina elever i att utveckla det specifika övningsområdet spelteknik på trumset. Utifrån litteratur och tidigare forskning kring temat övningThe purpose of this study is to examine four drum teachers' views on how they teach their students at the aesthetic program how to practice as well as how they look at their students' motivation. The study also specifically aims to examine how the drum teachers approach teaching their students how to develop their playing technique on the drum kit. Based on the literature and previous rese

Vulnerability to climate change and the capacity to adapt to it are the result of intersecting power structures, system dynamics, and social identity markers otherwise known as intersectionality; and thus, differ greatly between contexts. However, despite the stark contextual differences between small and metropolitan cities, and lower and higher income countries, the policy and study of climate c

This thesis presents and analyses the results of a bibliometric mapping study of the field of consumer research between 2000 and 2019, aiming to provide a simultaneously descriptive and analytical account of consumer research that identifies the overall structure of the field, as well as the major sub-specializations within it. By utilizing Pierre Bourdieu’s social theory and sociology of science,

Investment behavior is strongly affected by the level of risk we are willing to take and to what extent we believe an investment is going to be successful. It has been found in previous experiments that men and women tend to have different risk preferences and beliefs, with dissimilar investment behavior as consequence. In this study risk preferences and beliefs among men and women are elicited wi

I denna uppsats analyseras spelet Bioshock Infinite genom en analysmodell för ludologisk representation framtagen av Óliver Pérez Latorre, utifrån Robert Cassars adaption av Antonio Gramscis teori om kulturell hegemoni. Svårigheterna och konflikten inom det vetenskapliga fältet rörande spel adresseras inledande för att leda till en diskursanalys av spelet i sig, där vi ingående analyserar de ludis

A voice prosthesis is a medical device that helps people who have undergone a total laryngectomy to speak again. It is placed in the wall that separates the trachea and esophagus and consists of a valve that opens when speaking. Atos Medical is one of the few companies that manufactures voice prostheses. One of their voice prosthesis models is called Provox ActiValve. A problem with this model is

This paper looks at how China’s domestic development discourse creates and governs realities of objects, and subject. Using the works of Xi Jinping, the thesis uses the methods of governmentality by Mitchel Dean to analyze the data from the four analytical tools of epistheme, visibility, technical aspect, and identity to look at how the subject is positioned within collective mentalities, status o

Parallel with demographic concerns and an individualization process alternative burial practices in Japan have developed. One of them is tree burials that eliminates obligations for descendants to tend the grave, takes up relatively little space in a graveyard and enables memorialization while also providing an opportunity for the dead to remove one’s self from household constraints. The thesis in