Regeringen hade redan tillsatt en kommitté med uppdrag att lämna förslag med syftet att förenkla och förbättra fåmansföretagsreglerna när ett förvånande förhandsbesked från Skatterättsnämnden medförde att kommitténs uppdrag utvidgades till att särskilt omfatta regeln om samma eller likartad verksamhet. Kommittén landade slutligen i att regeln om samma eller likartad verksamhet bör lämnas oförändraThe government had already appointed a committee to propose measures for simplifying and improving the rules on closely held companies when an unexpected ruling from the Council for Advance Tax Rulings led to an expansion of the committee’s mandate to specifically include the rule on same or similar business. However, the committee concluded that the rule should remain unchanged. The committee cit

Uppsatsen analyserar kollektivavtalstäckningen och arbetsvillkoren inom ridsporten i Sverige, en sektor där arbetsförhållanden ofta präglas av långa arbetsdagar, obetald övertid och osäkra anställningar. Sverige har generellt en hög kollektivavtalstäckning, men hästnäringen utgör ett tydligt undantag. Enligt undersökningen är kollektivavtalstäckningen hög bland ridskolor, där ca 91 % av verksamhetThis thesis analyzes collective agreement coverage and working conditions in the Swedish equestrian sector, a field often characterized by long working hours, unpaid overtime, and insecure employment arrangements. While Sweden generally has high levels of collective agreement coverage, the equestrian industry stands out as a notable exception. According to the study, collective agreement coverage

Bakgrund: En avvikande sensorisk bearbetning kan skapa hinder för delaktighet i skolans lärmiljö om inte miljö och uppgifter anpassas efter barns sensoriska profil. Interventioner behövs för att underlätta skolgången för barn med avvikande sensorisk bearbetning och för att undvika onödigt lidande. Syfte: Undersöka sensoriska interventioner som används i skolans lärmiljö för barn med avvikande Background: Impaired sensory processing can create barriers to participation in the school's learning environment if the environment and tasks are not adapted to the child's sensory profile. Interventions are needed to facilitate schooling for children with impaired sensory processing to avoid unnecessary suffering. Aim: To examine sensory interventions used in the school learning env

This essay set out to explore the apocalyptic discourse in a prepper community online. Using the topoi of apocalypticism (time, evil, authority), described by Stephen D. O’Leary, and the millennial myth, from Philip Lamy, I propose a plausible theory regarding “how” a prepper or survivalist may arrive at the idea of the doomsday through the experience of evil. The myth functions much like a concep

Studien ‘ “Säg sanningen. Ni har lovat att berätta sanningen.”: Förtroendet för svenska mediers rapportering om kriget i Gaza ‘ är författad av Jennifer Garpvall vid Institutionen för kommunikation och medier, Lunds universitet. Den belyser frågan om allmänhetens förtroende för media vilket kan förstås som en ständigt aktuell fråga, men en fråga som får ytterligare betydelse i dagens digitala medi

This article reads Swedish author Maja Ekelöf’s Report from a Floor Bucket (1971) in light of Julia Kristeva’s concept of Women’s time (1979). The form of Ekelöf’s diary from a life as a single mother with five children and night work as acleaning lady is characterised by the reproductive temporality in which she finds herself but also negotiates with otherforms of time listed by Kristeva: linear

Das Verfehlen globaler und nationaler Biodiversitätsziele legt nahe, dass sich unser politisches, ökonomisches und soziales Handeln deutlich stärker als bisher ändern muss, um den Rückgang der biologischen Vielfalt aufzuhalten und den negativen Trend umzukehren. Angesichts der Aktualisierung der Nationalen Strategie zur biologischen Vielfalt (Nationale Biodiversitätsstrategie - NBS) 2030 stellt si

Farmed Animal Sanctuaries, fristeder in Danish, are places devoted to previously farmed and abused animals. This chapter explores the transformative nature of caregiving within sanctuaries, navigating difficult political landscapes characterised by unrecognised care work and legal and hegemonic standards of care shaped by industrial practices. Based on ethnographic material collected at two sanctu

Tillgången till porr är idag större och mer lättillgänglig än den någonsin varit. Åldern i vilka flickor och pojkar aktivt börjar söka efter porr är dessutom lägre än den någonsin varit. Med utbredningen av porr i dagens läge kan vi finna det på fler platser än de plattformar som är ämnade för det. Porren har fått en egen kultur, och den påverkar hur vi relaterar till- och interagerar med varandra

This study aimed to look into how video game interaction can be analysed as interaction rituals. It also looks at how people playing online videogames feel the lack of physical presence affects their interactions in the game. The study based its theoretical work on Randall Collins model of interaction rituals and his claim that physical presence is a necessity for the ritual's success. The stu

Distributed massive MIMO systems are expected to be part of the upcoming generation of wireless systems where joint communication and positioning opens the possibility of exploring new applications. In this work we investigate one of the various ways of deploying these kinds of systems, through the concept of Large Intelligent Surfaces (LISs). Although the concept of LISs is not completely novel,

This article offers a development of Garfinkel’s (1984) breaching experiments. The discussed breaches are not artificially staged to provoke a reaction; instead, they occur spontaneously in their context—in this case, the design field. Also, the focus shifts from the breaches to the people enacting them, the breachers. Three examples of breachers are compared, enabling a deep understanding of what

Multilevel regression analysis (MLRA) is a statistical technique that is suitable for the study of correlated outcomes within multilevel organisational and other data structures. This chapter provides a short introduction to MLRA, stressing the multilevel analysis of individual heterogeneity and discriminatory accuracy (MAIHDA) approach. It helps the readers to recognize the presence of multilevel

The machine perfusion (MP) of transplantable grafts has emerged as an upcoming field in Cardiothoracic (CT) transplantation during the last decade. This technology carries the potential to assess, preserve, and even recondition thoracic grafts before transplantation, so it is a possible game-changer in the field. This technology field has reached a critical turning point, with a growing number of

Coronavirus disease 2019 (COVID-19) is a contagious disease that turned into a pandemic and led to seven million deaths around the globe. A herculean effort was made by world scientific community to develop various therapies including vaccines against COVID-19 in record time. Use of nanomedicine was one among the different treatment strategies tried against COVID-19. Nanocarriers were effectively

Lead-based piezoceramics are the dominant materials used in electronic devices, despite the known toxicity of lead. Developing safer piezoelectric materials has inspired the pursuit of lead-free piezoceramics, however some challenges remain in accessing these materials reproducibly. Here we demonstrate a simple and robust method for synthesis of the lead-free piezoceramic material, potassium sodiu

This chapter starts with a review of the theoretical foundation for understanding two-dimensional electronic spectroscopy (2DES) signals in molecular systems. We derive and motivate key properties of 2DES, demonstrating its ability to yield complex information about energy transfer processes and couplings within molecular assemblies, such as photosynthetic antennae. We continue with a discussion e