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Syftet med denna uppsats är att undersöka hur ett aktiebolags utgifter hänförliga till klimatkompensation behandlas vid inkomstbeskattning. För att uppnå detta syfte tillämpas en traditionell rättsdogmatisk metod. Lagtexten innehåller inte någon särskild reglering avseende avdragsrätt för klimatkompensationsutgifter, vilket resulterar i att bedömningen baseras på de allmänna reglerna om avdragsrätThe purpose of this essay is to investigate how limited liability companies’ expenses related to carbon offset are treated in the event of income taxation. To accomplish this purpose a legal dogmatic method has been applied. The law contains no specific regulation concerning the deductibility of costs attributable to carbon offset and, as a result, the assessment is made based on the general rules

The new Market Abuse Regulation (the MAR) entered into force on July 3rd 2016. The MAR is the latest step in a long-running regulatory process from the EU concerning the securities market, and as it entered into force it replaced the previously applicable Market Abuse Directive (the MAD). The MAR contains a few novelties, which can appear alien to Swedish operators at the securities market. For ex

In 2009, it was estimated that around 70 000 young men’s and women’s choice when it came to marriage and choice of partner in Sweden was limited or conditional. The Government concluded that the legislation did not effectively fight the occurrence of forced marriage and child marriage, and therefore presented a proposition for civil and criminal law changes. The law changes came into force July 1s

Häktning är ett straffprocessuellt tvångsmedel som kan användas vid utredning av misstänkt brottslighet. Häktning kan under vissa förutsättningar kombineras med restriktioner, med följd att den häktade isoleras från omvärlden. Det svenska häktningsinstitutet har sedan tidigt 90-tal återkommande erhållit internationell kritik. Kritiken har bland annat avsett att det saknas tidsgränser för hur längeRemand is a coercive measure which may be used while investigating a suspected crime. Remand may, under certain conditions, be combined with restrictions, resulting in the detainee being isolated from the outside world. The Swedish remand institute has received international criticism since the early 1990s. The criticism has, among other things, been related to the lack of time limits for how long

Mjukvaror och produktansvarslagen - en komparativ studie är en komparativ studie som belyser den svenska och danska produktansvarslagstiftningens tillämpligheten på mjukvaror och vad för problematik som uppstår om gällande lagstiftning inte omfattar mjukvaror. Tillämpligheten har diskuterats utifrån analyser av förarbeten och hur frågan har diskuterats i litteraturen. Slutligen förs ett resonemangMjukvaror och produktansvarslagen - en komparativ studie is a comparative study that illustrate the applicability of the Danish and Swedish Product Liability Act and what problems arise if the current legislation does not include software. The applicability has been discussed based on analyzes of preliminary work and how the issue has been discussed in the literature. Lastly, there is a discussion

Title: IPO’s: a post festum - Can post-IPO stock performance be predicted? Seminar date: January 14th, 2016 Course: FEKH89, Degree Project in Corporate Finance, Undergraduate level, Business Administration, 15 ECTS Authors: Simon Bengtsson, Julia Colven, Jonathan Karlsson, Alexander Vitols Advisor: Göran Andersson Key words: Initial Public Offerings, Company age, Private equity, Founder, Insid

Abstract Title The eternal pursuit of the ideal A study about the interaction between the female ideal, consumers identity projects and personal brands on Instagram Seminar date 2016-06-02 Subject/course FEKH29 – Bachelor’s thesis in Marketing, 15 ECTS Authors Emma Bogren, Annika Eriksson and Julia Sjöberg Advisor Clara Gustafsson Key words Identity, Ideal, Culture, Personal brands Issue Ind

Fankulturen har idag kunnat ta plats på en större arena tack vare internet i form av fan communities och fansajter. Detta har lett till att fansen idag har enklare tillgång till andra fans, interaktion och livsstilsbildande. Gemenskap är ett socialt fenomen som är en intressant och en central aspekt att undersöka på dessa digitala plattformar, eftersom gemenskapsaspekten för människan är relativt

Background: Patients with cyanotic congenital heart disease (CCHD) may have a low burden of atherosclerosis. Endothelial dysfunction is an early stage of atherosclerosis and endothelial function is previously studied in smaller CCHD groups with different techniques and variable results. We aimed to examine endothelial function and carotid atherosclerosis in a larger group of CCHD patients. Methods

År 2008 brakade den finansiella marknaden samman och följdes av en recession världen över som vi till viss del fortfarande brottas med. OTC-derivat, ett skräddarsytt bilateralt finansiellt instrument, har i finanskrisens efterdyningar beskyllts vara en av bovarna i dramat. Särskilt tros OTC-derivaten ha bidragit till en icke-transparens på marknaden som gjorde det omöjligt att både förutse och förIn 2008 the financial market collapsed and what followed was a worldwide recession which the market has yet to fully recover from. OTC-derivatives, which are tailor-made bilateral financial instruments, have in the aftermath of the collapse been accused of being one of the culprits. More specifically, OTC-derivatives are believed to have contributed to the opaque financial market that made it impo

Sverige har en lång tradition av en flexibel arbetsmarknad där arbetstagare fritt kunnat förflytta sig mellan offentlig och privat sektor. Övergångar av detta slag är i många delar positivt och genererar ett erfarenhetsutbyte som är till gagn för båda sektorer. I samband med övergång från anställning i offentlig till privat verksamhet kan emellertid så kallad svängdörrsproblematik uppstå. Denna prSweden has a long tradition of a flexible labor market where employees have been able to freely move between the public and private sectors. Transitions of this kind are largely positive and generate an exchange of experience that benefits both sectors. However, transitions from employment in the public sector to the private sector can give rise to what is known as the revolving door problem. This

The Swedish age of criminal responsibility means that children under 15 who commit offences cannot be sentenced to any penalty. There is, however, a process in § 38 LUL that can determine whether a child under 15 has commit-ted a serious crime, called an evidentiary proceeding. At the time of its crea-tion, the purpose of an evidentiary proceeding was to provide the child wel-fare authorities with

On July 22, 2022, a crown witness system was introduced with the aim of increasing prosecution rates and breaking the prevailing culture of silence. This system includes a basis for sentence reduction regarding participation in the investigation of another's criminal activity. The idea behind the crown witness system is to increase incentives for suspects to cooperate in order to solve more se

On 1 July 2022, the Swedish Act (1988:254) on the Prohibition of Knives and Other Dangerous Objects (the Swedish Knife Act), which criminalizes possession of knives and other dangerous objects in public places, was amended. Through the amendment, four criteria were introduced to the statutory text, which are to be given particular consideration when assessing whether a violation of the law is to b