Frågan om hur carried interest ska beskattas har länge varit en kontroversiell fråga inom skatterätten. Carried interest, eller särskild vinstandel på svenska, utgör en del av de avgifter som erhålles av ett riskkapitalbolag i samband med förvaltningen av en riskkapitalfond. I många fall får nyckelpersoner inom riskkapitalbolaget möjlighet att ta del av denna avkastning varpå frå-gan hur inkomstenThe question of how carried interest should be taxed has been a controver-sial issue in Swedish tax law. Carried interest constitutes part of the fees received by a private equity firm. In many cases, key individuals within the private equity firm are given the opportunity to receive a share of this return, raising the issue of how the income should be taxed. Currently, there are no specific rules

Denna uppsats syftar till att undersöka de utmaningar som är förknippade med att patentera gröna innovationer enligt den europeiska patentkonventionen (EPC), med särskilt fokus på kravet på ”teknikalitet”. Metoden innefattar en genomgång av den rättspraxis som Europeiska Patentverket tillämpar samt en analys av relevanta rättsfall som rör gröna uppfinningar och närliggande teknik. Undersökningen This thesis aims to examine challenges associated with patenting climate in-ventions under the European Patent Convention (EPC), with a particular focus on the requirement for ‘technicality’. The method involves reviewing the common case law established by the European Patent Office (EPO) as well as individual decisions of the Boards of Appeal (BoA) of the EPO dealing with green inventions and rel

Den här uppsatsen undersöker om, och i så fall under vilka omständigheter, enskilda i vissa situationer kan ha rätt till ersättning för rättegångskostnader i förvaltningsprocesser. Fokus ligger särskilt på om en sådan rätt kan följa av rätten till en rättvis rättegång, enligt 2 kap. 11 § RF och artikel 6.1 EKMR. I uppsatsen analyserar jag svensk rättspraxis, med särskilt fokus på HFD:s avgörande This thesis examines whether, and if so under what circumstances, individuals may have a right to compensation for legal costs in administrative proceedings in Sweden. The focus is particularly on whether such a right could be derived from the right to a fair trial, as stipulated in Chapter 2, Section 11 of the Swedish Instrument of Government and Article 6.1 of the European Convention on Human Ri

Entreprenadrätten är en komplex juridisk disciplin utan någon lag avsedd för kommersiella entreprenadprojektets genomförande. Trots det är den och dess reglering viktig för såväl företag som samhälle. För entreprenadprojekt finns nämligen många kritiska faktorer. Tiden är bland annat en sådan kritisk faktor för entreprenadprojekts genomförande. En försenad entreprenad riskerar att leda till bådeConstruction contract law is a complex legal discipline with no law dedicated to the regulation commercial construction projects. Nevertheless, construction and its regulation are important for both businesses and society. There are many critical factors for construction projects. Time, among other things, is a critical factor for the implementation of construction projects. A delayed constructio

Denna masteruppsats undersöker hur dataskyddaspekter beaktas i pre-förvärvsprocessen, särskilt under due diligence och i konkurrensrättsliga be-dömningar av företagskoncentrationer inom EU. GDPR prioriterar skyddet av personuppgifter genom strikta juridiska regler, medan EU:s kontroll av före-tagskoncentrationer istället fokuserar på datas potential att driva innovation, minska kostnader och öka kThe purpose of this thesis is to explore how data protection considerations are handled in the context of mergers within the EU, specifically during the due diligence process and in merger assessments. While GDPR prioritizes the protection of personal data in due diligence processes, the protection of per-sonal data is left to another regulatory authority and is not assessed directly in merger ass

Klimatförändringar och frågor om hållbar utveckling utgör några av de största utmaningarna i dagens samhälle. Klart är att näringslivet har en central roll i den hållbara omställningen. I vilken utsträckning företag har ett ansvar att verka för hållbar utveckling, är dock en omdebatterad fråga som varit föremål för diskussion under de senaste decennierna. En nära sammankopplad fråga är i vilket syClimate change and issues of sustainable development represent some of the greatest challenges facing society today. It is evident that the business sector plays a central role in the transition towards sustainability. However, the extent to which companies have a responsibility to promote sustainable development remains a debated issue. A closely related question is the purpose for which business

Paketerade fastighetsöverlåtelser är en tämligen avtalsreglerad process som skiljer sig markant från rena överlåtelser av fast egendom. I detta arbete belyses hanteringen av säljarens felansvar i relation till de regler som stadgas i jordabalken kring fel i fastighet. Examensarbetet utgår från skrivna källor, främst i form av förarbeten, praxis och doktrin för att identifiera relevant lagstiftningSpecial purpose vehicle (SPV) transactions for real estate is a highly contract regulated field that differs greatly from regular property transactions. This essay investigates the sellers liability for property defects and the buyers duty to investigate, using the legislations applicable on the two different types of transactions. By using mainly written sources of information including laws, law

År 2024 antogs EU:s direktiv om tillbörlig aktsamhet för företag i fråga om hållbarhet (CSDDD). I det fastslås bland annat att företag av viss storlek ska vidta lämpliga åtgärder för att minimera risker för negativa effekter för mänskliga rättigheter och miljö både i dess egen och i dess dotterbolags och affärspartners verksamhet. Den som underlåter att göra det kan enligt direktivet beläggas med In 2024 the EU adopted the Corporate Sustainability Due Diligence Directive (CSDDD). Under the directive, companies above certain size will be obliged to take appropriate measures to minimise the risks of negative impacts on human rights and environment in their own, their subsidiaries’ and their business partners’ business activities. A company who fails to do so may according to the directive be

Food packaging is one of the most important strategies to prevent food damage or spoilage during storage and the supply chain. Among various food types, seafood, a high-value product, is particularly vulnerable to post-harvest quality loss and microbial contamination during storage. Although current plastic-based packaging materials are durable, they pose a serious threat to the environment. There

У цій статті досліджено професійний підхід до ілюстрування книг для дітей та підлітків. Також визначено начення розвитку фантазії, образного мислення, виховання смаку та введення у світ сучасного мистецтва. писано принципи оформлення та ілюстрування книг з урахуванням вікових особливостей сприйняття дітей, а також важливість привабливості ілюстрацій для зацікавлення маленьких читачів. Розглянуто Based on the minimum angular size of the image, which is limited by the resolution of the human visual analyzer, a formula was derived for calculating the diagonal of the screen of the information display device. For two levels of unmanned aircraft systems – operational and tactical – the parameters of video monitors were obtained, which allow improving the image contrast, facilitating the operato

Non-invasive evaluation of glymphatic function has emerged as a crucial goal in neuroimaging, and diffusion tensor imaging along the perivascular space (DTI-ALPS) has emerged as a candidate method for this purpose. Reduced ALPS index has been suggested to indicate impaired glymphatic function. However, the potential impact of crossing fibres on the ALPS index has not been assessed, which was the a

We present a new carbon isotope chemostratigraphy for the upper Cambrian carbonate succession of the south Anhui Province, South China, based on new δ13Ccarb data and conodont records. Paraconodont assemblages in the lower part and euconodonts in the middle to upper part of the section were obtained from samples from the Qingkeng Formation. The paraconodont occurrences enable us to recognize the r

Objectives: Dyspnea, or breathlessness, is a frequent and distressing symptom among patients with heart and lung diseases, particularly in advanced cancer stages, where it affects up to 90% of lung cancer cases. This symptom considerably diminishes quality of life, leading to physical deconditioning, increased levels of anxiety and depression, repeated hospitalizations, and elevated mortality rate

Background: Digital work can be cognitively challenging especially for people with cognitive difficulties. New occupational therapy interventions are needed to empower these persons to self-manage challenges in digital work and everyday life. To address this need, the internet-based intervention 'Strategies for Empowering Activities in Everyday Life' (SEE 2.0) was tested.Aim: To explore and descri

The primary objective of this thesis is to research path length-dependent jet quenching in quark-gluon plasma (QGP) produced during ultra-relativistic heavy ion collisions at the Large Hadron Collider (LHC). This was done using the JETSCAPE framework, that allows for modular simulation of heavy-ion collisions, using the latest Monte Carlo simulators available for each stage of the process. This wa

BackgroundIn the splice variant factor (F)V-Short, 702 residues are deleted from the B domain, resulting in exposure of an acid region (AR2; 1493-1537) that binds TFPIα. FV-Short and protein S serve as synergistic TFPIα cofactors in inhibition of FXa. In the preAR2 region, a hydrophobic patch PLVIVGL (1481-1487) is crucial for synergistic TFPIα-cofactor activity and assembly of FV-Short, TFPIα, anBackgroundIn the splice variant factor (F)V-Short, 702 residues are deleted from the B domain, resulting in exposure of an acid region (AR2; 1493-1537) that binds TFPIα. FV-Short and protein S serve as synergistic TFPIα cofactors in inhibition of FXa. In the preAR2 region, a hydrophobic patch PLVIVGL (1481-1487) is crucial for synergistic TFPIα-cofactor activity and assembly of FV-Short, TFPIα, an

CONTEXT: When clinically stable, patients with A-β+ Ketosis-Prone Diabetes (KPD) manifest unique markers of amino acid metabolism. Biomarkers differentiating KPD from type 1 (T1D) and type 2 diabetes (T2D) during hyperglycemic crises would accelerate diagnosis and management.OBJECTIVE: Compare serum metabolomics of KPD, T1D and T2D patients during hyperglycemic crises, and utilize Classification a

BackgroundIn the last three decades, the increasing trend in female employment in Bangladesh has been critically analyzed from a socioeconomic point of view; however, its impact on infant and young child feeding (IYCF) practices has yet to be systematically reviewed. The aim of this systematic review and meta-analysis is to investigate the association between these variables.MethodsA systematic li

BACKGROUND: Children often require pain management following surgery to avoid suffering. Effective pain management has consequences for healing time and quality of life. Ibuprofen, a frequently used non-steroidal anti-inflammatory drug (NSAID) administered to children, is used to treat pain and inflammation in the postoperative period.OBJECTIVES: 1) To assess the efficacy and safety of ibuprofen (