Sökresultat

Uppsatsen syftar till att redogöra för och analysera de konsekvenser som uppstått för fåmansföretagare och skattesystemet till följd av slopandet av stoppreglerna år 2000. Utmärkande för fåmansföretag är att bestämmanderätten endast utövas av ett fåtal ägare. För att förhindra att intressegemenskapen mellan företaget och delägarna används för att skapa skattelättnader infördes en särreglering förThis essay is aiming to explain and analyse the consequences that occurred to the owners of closely held companies due to the abolishment of the special tax legislation in 2000. The right to decide is gathered within a few owners in closely held companies. In order to prevent that this enables advantages in taxation a special regulation was introduced for closely held companies in 1976. The speci

This study examines the Refugees Welcome Movement campaign in Malmö between the period September 2015 and June 2016. The purpose of this study derives from the identification of a knowledge gap of descriptive, as well as analytical accounts that conceptualises the many and long withstanding occurrences of collective action within Social movement theory. This study aims therefore to tackle this kno

This study aims to investigate the relationship of a campaign video aimed to prevent stigmatisation of mental illness, and the possible risk of reproducing a stigmatising portrayal in using humor to convey the campaigns message. The focus of this study is the anti stigma campaign video called the Stand Up Kid, which is viewable on Youtube. The study uses a method of textual analysis, in combinatio

Av försäkringsavtalslagen, FAL, 6 kap. 1 § framgår att bara lagliga intressen kan försäkras. Den här uppsatsen syftar till att genom en rättsdogmatisk metod utreda vilken innebörd begreppet lagligt intresse har. Fokus ligger på att undersöka hur administrativa sanktionsavgifter enligt EU:s nya dataskyddsförordning bör behandlas i svensk försäkringsrätt och om det är möjligt att försäkra sig mot riAccording to the Swedish Insurance Contracts Act (FAL) 6 chapter 1 §, only legal interests can be insured. By using a legal dogmatic method, this essay seeks to examine the significance of the term legal interest. This paper is especially focused on investigating how administrative fines, pursuant to the new EU General Data Protection Regulation (GDPR), should be treated in Swedish insurance law,

The accuracy and portability of depth cameras have increased by a lot in recent years, which allows for advanced 3D scanning of the environment for robotic applications. In this thesis we have developed a system that uses a depth camera mounted on a robot arm to identify and localize arbitrary objects, and give hints on how to move the camera to get better localization results. The system works by

The essay entitled Gösta Adrian-Nilsson in the European Modernistic Power Field. 1913 – 1921, takes its starting point in the city of Berlin in 1912 when Gösta Adrian-Nilsson (GAN) meets the elite of the modern art world for the first time. The descriptive narrative strives to provide insight into how this movement influenced his art as well as his views on Religion and Philosophy. In so doing, a

The requirement for battery chargers that can charge different battery-types that have different chemical content has increased in recent years. A charger designed to charge lithium-based batteries cannot be used to charge nickel-based batteries. This is mainly due to the different chemistry of the batteries. The different chemical contents of the different batteries cause different characteristic

Denna uppsats skall redogöra för resonemanget bakom införandet av grov kvinnofridskränkning i 4 kap, 4a §, i Brottsbalken samt om dessa syften uppnåtts. Genom att redovisa de bakomliggande teorierna och syftena vid införandet av paragrafen samt hur denna har tillämpats med hänsyn till bakomliggande motiv analyserar uppsatsen om syftens uppfyllts samt om lagstiftning i dess nuvarande form är ett läThis essay will explain the reasoning behind the implementation of the regulation in Chapter 4, Section 4a of the Criminal Code aiming at domestic violence towards women, and whether these objectives have been achieved. By presenting the underlying theories and aims of the introduction of the paragraph and how this has been applied with regard to the underlying motives, the paper analyses whether

Stress är en av de vanligaste orsakerna till arbetsrelaterade besvär i Sverige. Under de senaste årtiondena har stora förändringar skett på arbetsmarknaden. Digitala lösningar har bidragit till ett mer gränslöst arbete där arbetstagarna arbetar under flexiblare former. Det flexibla arbetet kan leda till att konflikt mellan arbete och privatliv uppstår. Fastighetsmäklare är ett yrke som i hög grad Strain is one of the most common causes for work- related problems in Sweden. During the last decades, there have been chances on the labor market. Digital solutions have contributed to more boundaryless work where employees work with more flexibility, potentially leading to a conflict between work and personal life. Real estate agent is a profession that works under conditions that could be perce

This Master thesis work was performed in Ericsson AB, Lund. It studies and validates two classes of algorithms to be used in mm-wave massive MIMO antenna arrays, for their use in the future 5G mobile communication systems. The first class of algorithms relates to the calibration of the transceiver (TRX) chains responses of the antenna array and makes use of the antenna array mutual coupling, which

Virtual Reality (VR) har den senaste tiden blivit väldigt populärt och är en spännande teknologi med många outforskade användningsområden. Med ett VR-headset kan en användare till exempel träna på en speciell uppgift med både reducerad risk och till en mycket lägre kostnad jämfört med om det istället hade genomförts i den verkliga världen. Målet med det här examensarbetet var att undersöka om VR kVirtual Reality (VR) has recently become very popular and is an exciting technology with many unexplored applications. By wearing a VR-headset users could for example train on a certain exercise with reduced risk and at a much lesser cost than if it was performed in the real world. The objective of this thesis was to examine if VR can be used as an alternative method for training on how to use a f

This bachelor thesis investigates how investments in new sets of transportation infrastructures could affect regional development. By using central theories for transportation geography and regional development, empirical comparison and interviews with experts within the field and politicians, this paper answer four different research questions to discuss the purpose of the thesis. The questions a

Ett koordinerat samarbete och tydlig kommunikation utgör grunden för en välfungerande projektering av ett byggprojekt. I det traditionella tillvägagångssättet utförs arbetet sekventiellt, där projektet passerar mellan de inblandade parterna i turordning. Detta linjära arbetsflöde leder ofta till fragmentering av projektdata och svårigheter att bibehålla en gemensam förståelse mellan inblandade parA coordinated collaboration and clear communication forms the foundation for a well-functioning construction project. In the traditional approach, the work is carried out sequentially, where the project is passed on from one involved party to the next. This linear work flow often leads to fragmentation of work data and difficulties in maintaining a common understanding of the project, which in tur

Background: Since 1994 the need for joint sexual and reproductive health (SRH) responsibility between men and women to achieve gender equality and reduce health inequalities has received more attention. The focus has been on young people as they transition into adulthood and are vulnerable to the negative consequences of early pregnancy and childbirth, STIs and early parenthood. Traditionally, con

Ideas regarding women, womanhood, and femininity are and always have been a controversial as well as ever-changing and evolving subject, which has occupied the thoughts of a number of men and women throughout history and keeps doing so. The subject of this paper is to study some views on femininity, womanhood, and female strength and worth, in a certain time, place, and cultural context, as well a

The purpose of this study is to examine how the American nature writer Henry David Thoreau (1817-1862) writes about nature, and natures role for the human emotions. The study takes basis in one of the writer’s most famous works – Walden; or, Life in the woods, from 1854, which he wrote after he had been living in a small cottage in the woods around walden pond for over 2 years. In the years before

Studien har som syfte att studera hur dagens mark- och anläggningsarbeten, i en traditionell byggprocess, kan förändras mot en effektivare produktion med mål om att korta ledtider i de för markentreprenören ingående arbetsmomenten. Genom att ta vara på fördelarna och styrkorna med industriellt husbyggande avser studien att svara på till vilken grad anläggningsbyggande kan industrialiseras och i såThe purpose of the study is to investigate how today's excavation and foundation work, in a traditional construction process, can change towards a more efficient production with the aim of shortening lead times in the work performed by the contractor. By taking advantage of the benefits and strengths of industrial housing construction, the study intends to respond to if excavation and foundati

Humpback whales (Megaptera novaeangliae) require dense prey aggregations due to the high energetic cost of their feeding methods. Modeling studies have shown that when whales are on their feeding grounds, they are closely associated with high prey concentrations. These studies collapse the prey field into a two dimensional measure of prey abundance in horizontal space. However, patchiness is one o

Addressing key environmental concerns during humanitarian assistance is critical to prevent additional hazards, reduce risks, and to not further increase the vulnerability of disaster-affected populations. However, the environment remains an underappreciated cross-cutting issue within the humanitarian sector and efforts to systematically integrate environmental concerns into humanitarian assistanc

Despite its recent growth, the European online grocery business is struggling to secure broad consumer acceptance. Previous research has linked the slow diffusion of e-food commerce mostly to factors at the individual level of innovation adoption. As a result, the role of change agents, i.e. those professionals who try to influence how well an innovation is taken up in a system, has been grossly n