Avtalslagens ålderdomliga regler om fullmakt ger ingen uttömmande reglering av de fullmaktstyper som förekommer i det moderna svenska samhället. Vid sidan av avtalslagen har nya praxisgrundande fullmaktstyper utvecklats i syfte att tillgodose tredje mans skyddsintresse. Med utgångspunkt i den allmänna ställningsfullmakten har Högsta domstolen (HD) etablerat den speciella ställningsfullmakten. KravThe archaic Swedish Contracts Act does not provide an exhaustive regulation of the types of power of attorney that exist in the modern Swedish society. As a result of court practice, new types of power of attorney have been developed in order to satisfy the protection interest of third parties. Based on the power of position, the Supreme Court has established the so-called special power of attorne

Detta arbete ämnar utreda hur värdepappershandel, bedriven inom ramen för ett fåmansaktiebolag, ska hanteras skattemässigt, såväl i bolags- som ägarled. Som huvudregel utgör värdepapper vilka innehas av ett bolag kapitaltillgångar – en form av tillgång vilken sedermera beskattas i enlighet med beräkningsreglerna för inkomst av kapital i inkomstslaget näringsverksamhet. Är bedriven värdepappershantThe intention with this paper is to examine how securities trading conducted within a closely held company is handled for tax purposes at both company and shareholder level. If a closely held company holds securities, the securities generally constitutes capital assets, which are taxed in accordance with the rules concerning capital income in the income tax schedule for income of business. However

Examensarbetet frågar sig om det är möjligt att bygga attraktiva och ändamålsenliga bostäder för äldre i glesbygdsmiljö. Platsen för denna undersökning är byn Överturingen i Norrlands södra inland. Arbetet analyserar olika former av boendelösningar för äldre och boendeformen “trygghetsbostäder” används som grundmall för programmet till gestaltningsprojektet. Ledstjärnan genom hela processen harThe degree project asks whether it is possible to build attractive and appropriate housing for the elderly in sparsely populated areas. The place for this survey is the village Överturingen in the southern interior of Norrland. The work analyzes various forms of housing solutions for the elderly and the specific form “Trygghetsboende” is used as a basic template for the program of the design proj

Kapitalförsäkringar är idag en schablonbeskattad sparform. Tillgångar som innehas på en kapitalförsäkring som ges ut av ett svenskt livförsäkringsbolag ägs av och beskattas hos försäkringsbolaget. Försäkringstagaren, som antingen kan vara en fysisk eller en juridisk person, debiteras löpande för tillgångarna i försäkringen genom att en schablonberäknad intäkt beskattas med avkastningsskatt. En annEndowment insurance is today a standard taxed form of savings. Assets held on an endowment insurance issued by a Swedish life insurance company are owned by and taxed by the insurance company. The policyholder, who can be either a natural or a legal person, is charged on an ongoing basis for the assets in the insurance by taxing a standard income with yield tax. Another standard-taxed form of savi

I mervärdesskatterätten har det uppmärksammats problem i form av förekomsten av bedrägerier. Inom EU uppskattades ett bortfall från momsintäkter med 140 miljarder Euro år 2018, varav bedrägerier var en bidragande orsak. Uppsatsen behandlar mervärdesskattebedrägerier och kommer fram till att dessa kan göras på mer eller mindre sofistikerade sätt. Det största fokuset ligger på karusellhandel, vilkaIn the system of value added tax the issue of tax fraud and evasion has been observed. Within the European Union it was estimated that the difference between VAT revenue and the VAT total tax liability was 140 billion Euro in the year 2018, of which tax fraud and evasion was a contributing factor. This essay examines VAT fraud and concludes that these fraudulent behaviours can be executed in more

Mysteriet på genen i den vita kornplantan Domesticeringen av sädesslaget korn (Hordeum Vulgare.L) kan spåras 10 000 år tillbaka i tiden. Förutom att ge oss djurfoder, mjöl, öl, whiskey och annat gott har korn länge använts som en modellorganism för analyser inom växtgenetik för att det finns en stor samling korn-mutationer tillgängligt för forskare. Kartläggningen av växtens gener har pågått seda

Non-native trees are common in urban environments all over the world. From a conservation viewpoint, it is essential to understand how these trees are affecting urban breeding birds. Non-native trees house fewer and smaller invertebrates than native trees do and are considered a poor food source for insectivorous birds. Still, studies are lacking on exactly how non-native trees affect birds’ feedi

Effect of zinc-transporter blockers to induce intoxication in Mycobacteria The World Health Organisation estimated of 10 million new cases of Tuberculosis in 2019 and an annual death rate of 1.4 million. This makes the disease the leading cause of death brought about by one infectious agent, namely Mycobacteria tuberculosis (Mtb). Because of the emergence of multi resistant bacterial strains, sub

Denna kvalitativa undersökning fokuserar på att undersöka ungdomars egen självuppfattning utifrån hur de själva anser sig blir sedda och behandlade i samhället just för att de är invandrare och boendes i utsatta områden. Teorin grundas på Beverly Skeggs teori om respektabilitet och klass. Den metod som används i genomförandet av undersökningen är en blandning av kvalitativa semistrukturerade int

The complex issue of gender equality is a nation-wide, well-discussed topic and issue. Despite Sweden being one of the most equal countries in the world, gender distribution in top management groups of the top listed firms does not quite uphold Sweden's general reputation. As no real determinants, except the physical, can differentiate competence between the two genders, this study aims to inv

Metodutveckling i sökandet efter mikroplaster i tarminnehåll från tumlare Ett allt växande problem är ökande mängden mikroplaster i havet och hur de påverkar havslevande organismer. Mikroplast är små plastbitar som är mellan 0,1 - 500 mikrometer. De är uppdelade i primära och sekundära mikroplaster. Det har visat sig att båda typerna ackumuleras och stannar kvar i vattenlevande ekosystem där plasAn ever-growing problem is the increasing amount of microplastics in the sea and how they affect marine organisms. Microplastics are small pieces of plastic that are between 0.1 - 500 micrometres. They are divided into primary and secondary microplastics. Primary microplastics are those plastics that are intentionally produced to be microplastics. Secondary microplastics are generated from larger

Neurogenesis, the formation of new neurons from neural stem cells, persists throughout life but with a rapid reduction during aging. With such a reduction, decline in cognitive abilities and the occurrence of neurodegenerative diseases are imminent. It is, therefore, important to better understand the role of key factors involved in the reduction of neurogenesis during aging. Microglia, the brain-

The usage of Artificial Intelligence is gaining popularity in many industries nowadays, triggering professionals to communicate about these disruptive changes in their industries. One industry has been looked at more profoundly: the executive search industry. Qualitative semi-structured interviews were conducted to gain more insight into the exploration of communicated strategies by professionals

Despite women being the backbone of the agricultural sector in India, the patriarchal agrarian system poses major obstacles and challenges specific to women farmers with consequences well beyond the individual. This research aims to explore how mobile phones can empower rural women vis-à-vis agriculture. Taking the lens of Feminist Theory, the ambition of this research is to study real-life expe

As cities increasingly implement climate change adaptation (CCA) projects, it is important to assess the potential long-term consequences of urban climate adaptation on socio-economic inequalities. As CCA is still in its infancy, observing long-term impact can be challenging. In this context, the historical study of past flood risk management (FRM) measures provides a useful proxy. This study uses

The Capability Approach (CA) has been increasingly gaining popularity amongst scholars and policy-makers, offering an alternative to the so far predominant position of the GDP as the primary measure of human development. The CA is a normative framework which can be used as a basis to conceptualize and evaluate socio-economic and political phenomena such as inequality and human well-being. One of t

In Denmark, the emergence of identity politics in public debates is increasing. Amongst opposers of identity politics, a concept has been constructed to describe identity political agendas, namely Krænkelseskultur. By analysing the discursive construction of the so-called “Krænkelseskultur” this study aims to examine how discourses on identity politics in Danish Print Media (re)produces social pow

Inferring emotions from other people's facial expressions is essential for interpersonal functioning, but not everyone is equally capable. Facets of trait empathy (personal distress and empathic concern) influence emotion perception into opposing directions. Whether situational empathic states are similarly influential has not yet been studied and was the focus of this paper. A 3 (induction) x

The rise in new digital technology is bringing with it new ethical questions around how we, as a society, can trust them. However, what if the question was before the technology itself? What if the role of the developers was influencing the way those new technologies were being programmed? This thesis situates itself at the point of exploration, where developers of humanoid social robots look for