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När föreligger en förtäckt värdeöverföring enligt 17 kap 1§ 1st. 4p. ABL?

Kommande kandidatuppsats handlar om det aktiebolagsrättsliga begreppet värdeöverföring som återfinns i 17 kap. 1 §. I lagrummet delas begreppet två delar; öppna värdeöverföringar och förtäckta värdeöverföringar. Denna uppsats kommer i huvudsak att beskriva och analysera förtäckta värdeöverföringar. Detta kommer uppsatsen att göra genom följande frågeställning: När föreligger en förtäckt värdeöverfThe upcoming bachelor's thesis deals with the corporate law concept of value transfers found in Chapter 17, Section 1. The concept is divided into two parts in the legislative provision: open value transfers and hidden value transfers. This thesis will primarily describe and analyze hidden value transfers. This will be done through the following question: When does a concealed transfer of valu

Upplevelsen av aktivitetsbalans hos Räddningstjänstpersonal i Beredskap.

Bakgrund: En stor del av Sveriges räddningstjänst består av Räddningstjänstpersonal i Beredskap (RiB). Under beredskapen ska personalen vara tillgänglig dygnet runt för att rycka ut på eventuella larm, detta ofta parallellt med ett ordinarie arbete. Aktivitetsbalans är en viktig faktor för att främja hälsa och välbefinnande. Hur RiB upplever sin aktivitetsbalans under beredskapen finns i dagsläget

Nicklagården

Denna rapport är en brandteknisk riskutvärdering av personsäkerheten vid Nicklagårdens äldreboende i Älmhult. Rapporten syftar till att undersöka möjligheten för boende och personal att utrymma boende vid händelse av brand. Utrymning av ett äldreboende ger upphov till särskilda utmaningar, där de boendes individuella förutsättningar måste tas hänsyn till vid evakueringsmodellering. På äldreboendet

Defossilise Väster – Testing a fossil free urbanity for the debate

Humanity is facing one of the greatest challenges ever. Climate change and global warming is a great risk and our consumption and dependency of fossil fuel are important causes of this accelerating issue. My thesis aims to design an entry for the professional debate about what urban areas in a fossil free future might be like. I’m investigating how an urban environment that requires as little tra

Socialsekreterarna och de digitala verktygen - Gränsarbete inom ekonomiskt bistånd

Digital tools are part of the everyday lives of social workers. In the political discourse surrounding the digitalization of social services, this development tends to be described as a naturally occurring force of change. What seems less prominent is how digitalization also carries values and ideas designed within the framework of a social and political context, digital tools are consequently not

Kompetensfördelningsfrågor i aktiebolag – Om kompetensen vid beslut som riskerar att urholka minoritetsposter

En frivillig avnotering av ett aktiebolags aktie när bolaget fortfarande uppfyller noteringskraven är ett för en minoritetsägare ingripande beslut i deras aktieposter. Likt vid ett beslut om byte av bolagskategori från publikt till privat tillämpas inte bara olika regler utan möjligheten att omsätta aktierna påverkas drastiskt varför sådana beslut riskerar att urholka minoritetsägarnas förmögenhetDelisting of shares when the company still meets the listing requirements is an intrusive decision for minority shareholders. As with a decision to change legal form of the company from public to private. Not only do different rules apply but the possibility of trading the shares is drastically affected and such decisions risk eroding the wealth of minority shareholders. The purpose of the essay

Neuropsychological sequelae of work-stress-related exhaustion

The aim was to assess long-term cognitive performance after substantial recovery from work-stress-related exhaustion, in relation to subjective cognitive complaints and return to active work. In total, 54 patients previously diagnosed with work-stress-related exhaustion participated in a neuropsychological examination similar to 2 years after initial sick leave. Most participants were substantiall

New genetic loci implicated in fasting glucose homeostasis and their impact on type 2 diabetes risk

Levels of circulating glucose are tightly regulated. To identify new loci influencing glycemic traits, we performed meta-analyses of 21 genome-wide association studies informative for fasting glucose, fasting insulin and indices of beta-cell function (HOMA-B) and insulin resistance (HOMA-IR) in up to 46,186 nondiabetic participants. Follow-up of 25 loci in up to 76,558 additional subjects identifi

Podocalyxin-like protein expression in primary colorectal cancer and synchronous lymph node metastases

Aims: Previous studies have shown that membranous expression of podocalyxin-like protein (PODXL) is associated with poor prognosis in colorectal cancer (CRC). In this study, we compared PODXL expression in primary CRC and synchronous lymph node metastases. We further analyzed whether its expression changed in rectal tumours after neoadjuvant radiation therapy. Methods and results: The studied coho

Acupuncture treatment of pregnant women with low back and pelvic pain - an intervention study

Objective: To describe patients' experience of acupuncture treatment in low back and pelvic pain during pregnancy. Design: An intervention study carried out between September 2000 and December 2001, involving 40 pregnant women. Participants: The study population consisted of healthy pregnant women presenting with low back and pelvic pain at maternity health care centres within a defined area in so

Immunization with advanced glycation end products modified low density lipoprotein inhibits atherosclerosis progression in diabetic apoE and LDLR null mice

Background: Diabetes accelerates atherosclerosis through undefined molecular mechanisms. Hyperglycemia induces formation of advanced glycation end product (AGE)-modified low-density lipoprotein (LDL). Anti-AGE-LDL autoantibodies favor atherosclerosis (AS) progression in humans, while anti oxidized LDL immunization inhibits AS in hypercholesterolemic, non-diabetic mice. We here investigated if AGE-

Rapid Insulinotropic Action of Low Doses of Bisphenol-A on Mouse and Human Islets of Langerhans: Role of Estrogen Receptor beta

Bisphenol-A (BPA) is a widespread endocrine-disrupting chemical (EDC) used as the base compound in the manufacture of polycarbonate plastics. It alters pancreatic beta-cell function and can be considered a risk factor for type 2 diabetes in rodents. Here we used ER beta(-/-) mice to study whether ER beta is involved in the rapid regulation of K-ATP channel activity, calcium signals and insulin rel

Vidden av efterverkan − en studie om kollektivavtalets dubbla konstruktion och efterverkan vid avtalslösa tillstånd

Kollektivavtalet anses ha en dubbel konstruktion vilket medför att normativa bestämmelser rörande anställningsvillkoren absorberas i de enskilda anställningsavtalen och ses ha en verkan även där. Denna teori, om än oklar, är allmänt accepterad av rättstillämpningen. Däremot är problemet som denna studie kommer granska närmare, teorin om kollektivavtalets efterverkan vilket står i nära relation tilThe collective agreement is considered to have a dual construction, which entails that the normative rules regarding employment conditions get absorbed in to the individual employment contracts and is seen to also have an effect there. This theory, although unclear, is generally accepted by the legal system. But the problem that this study will examine is the question of the collective agreements

Metabolomic Signature of Early Vascular Aging (EVA) in Hypertension

Arterial stiffening is a hallmark of early vascular aging (EVA) syndrome and an independent predictor of cardiovascular morbidity and mortality. In this case-control study we sought to identify plasma metabolites associated with EVA syndrome in the setting of hypertension. An untargeted metabolomic approach was used to identify plasma metabolites in an age-, BMI-, and sex-matched groups of EVA (n