Vid beviljande av lagfart efter fastighetsköp beräknas stämpelskatt på det högsta beloppet av köpeskilling och taxeringsvärde från föregående år. Om aktuellt taxeringsvärde saknas ska jämförelsen istället, enligt 9 § i lagen om stämpelskatt vid inskrivningsmyndigheter, ske med ett intygat värde. Detta värdeintyg ska vara utfärdat av en sakkunnig och ange fastighetens marknadsvärde vid tidpunkten fWhen granted a title deed after the purchase of property, the stamp duty is based on the highest number of the purchase price and the tax assessment value from the previous year. If there is no tax assessment value, the comparison requires a value certificate, according to the stamp duty law. The value certificate shall be issued by an expert and show the market value of the property at the time o

The aim of this study were to explore how social workers experience their autonomy and discretion, related to their responsibilities. Social workers are challenged to meet the client’s needs, while responding to the organization’s resources and the law in the society. This results in a stressful work environment, with overwhelming work pressures. Furthermore, the study aimed to explore how the soc

The development of sports within the European Union (EU) has been blooming the latest century, especially in the football sector, which has been transformed into a multi-billion industry. The development of European football has attracted investors outside the EU into heavy investing in football clubs across Europe. This has enabled purchases of new talents and high profile players for astronomica

Den här uppsatsen behandlar framväxten av samförstånd och samarbete på den svenska arbetsmarknaden under åren 1920-1950. I fokus för undersökningen står en kvalitativ analys av Svenska Arbetsgivareföreningens styrelseberättelser. Genom en historisk studie undersöks hur Svenska Arbetsgivareföreningens syn på Landsorganisationen förändras år för år. Källmaterial från arbetsgivarsidan är förhållandev

I städer finns det, något förenklat, bilgator och gågator. En sommargågata, däremot, är både ock. Den skapas genom att biltrafiken tillfälligt stängs av på en gata under sommarmånaderna vilket ger fotgängare tillgång till hela gaturummet. Den frigjorda ytan kan användas till verksamheter och restauranger som vill flytta ut i gatan, växter, bänkar, spel och lek, cykelställ och konstinstallationer. A summer street is created by temporarily closing the car traffic on a street during the summer months. The pedestrians get access to the entire street and the liberated space can be used for activities, greenery, benches, bike parking, art and by restaurants. During recent years major cities have made the concept known to the general public. My study shows that summer streets have a much longer

Syftet med denna meta-analys var att belysa fenomenet hälsoångest, och mer specifikt att undersöka om de generella nivåerna av hälsoångest ökat under de senaste tre decennierna. Ledande forskare på området har spekulerat kring om en ökning föreligger, då utan egentligt empiriskt underlag. Den aktuella studien hade som syfte att utgöra en del av det empiriska underlag som krävs för att göra mer säkThe purpose of this meta-analysis was to shed light on the phenomenon of health anxiety, and more specifically to investigate whether the general levels of health anxiety has increased over the past three decades. Previous research in this area has speculated whether an increase exists, although without actual empirical evidence. The purpose of this study was to be a part of the empirical evidence

The focus of this work has been to implement a generic netlist reduction engine to speed up circuit simulations. The netlist reduction techniques are further optimized for Static Random-Access Memory (SRAM), wherein we exploit the repetitive pattern of the circuit. There are many driving factors for developing a netlist reduction engine for SRAM simulations. In today's System on Chip (SoC), S

In this study we acquire an insight into the songwriting processes of eight female artists and music teachers. We investigate their creative processes, their thoughts on creativity and songwriting and the methods they use when composing. The informants share some of the challenges they face during the process and how to overcome them. Furthermore, we learn about factors enhancing the songwriting a

This thesis aimed to identify what arguments are made and who is dominating the discourse about climate engineering in German newspapers. Climate engineering refers to methods that deliberately change the environment as a means to combat climate change. To answer these questions, the author conducted a Critical Discourse Analysis of articles about climate engineering published in German newspapers

15–20 viktsprocent av avfallet som tas emot på det avfallseldade kraftvärmeverket Filbornaverket i Helsingborg består av plast med fossilt ursprung. Den här plasten ger upphov till direkta utsläpp av koldioxid vid energiåtervinning och står för elva procent av Helsingborgs totala växthusgasutsläpp. Enligt Helsingborgs klimat- och energiplan är ambitionen att det inte ska finnas plast med fossilt u

Despite climate risks posing a serious threat to business and business continuity, empirical research has shown little active involvement of the private sector in climate change adaptation (CCA). National plans of governments, as well as global agreements and reports, highlight the need for collaborative climate action on a global scale, placing special emphasis on private sector involvement as cr

This thesis set out to continue the development of a short-wave infrared (SWIR) optical parametric amplifier (OPA). The system is based on a Yb-ber chirped pulse amplification (CPA) laser delivering 400 fs long pulses, centered around 1030 nm, at 200 kHz repetition rate and 40 W average power. The thesis focuses on pulse characterization, through use of frequency-resolved optical gating (FROG), of

The rapid urbanization of sub-Saharan countries such as Kenya and Tanzania poses new challenges for policy makers. Increasing rates of urban food insecurity are one of these challenges. This thesis investigates how the governments of Kenya and Tanzania address food security in relation to urban areas. It especially scrutinizes the role of a rural bias at the expense of urban policies that address

Vid inledandet av en nyemissionsprocess ligger det i bolagets intresse att analysera marknadens intresse för deltagande i emissionen. Det kan ligga i bolagets intresse att vända sig till en alternativ finansiär för att säkerställa att kommande nyemission blir fulltecknad, detta görs genom ett teckningslöfte från finansiären som innebär att finansiären åtar sig, mot vederlag, teckna de aktier som bWhen initiating a new issue process, it is in the company's interest to analyze the market's interest in participating in the issue. The company can turn to an alternative financier to ensure that the new share issue will be fully subscribed. This is done through a subscription promise from the financier, which means that the financier agrees to purchase whatever shares remain after the pu

Introduction: In recent years omni-channel retailing has been accepted and used by both physical and e-commerce retailers. In omni-channel retailing different channels are integrated. An effective and efficient distribution system is becoming more crucial. The core of the distribution system is warehousing that affects lead time and logistics cost. The main challenge is to handle large store reple

Det förekommer kommersiella standardavtal och konsumentstandardavtal. Införlivandet av standardvillkor saknar lagstiftning i både hänseenden. Högsta domstolens avgöranden är därför den primära rättskällan för utvecklingen. Konsumentavtal omfattas däremot av tvingande lagstiftning som har till syfte att skydda konsumenter från oskäliga avtalsvillkor. Standardavtalsrätten är central utgångspunkt förThere are commercial standard contracts and consumer standard agreements. The incorporation of standard terms lacks legislation in both respects. The ruling of the Supreme Court is therefore the primary source of law for development. Consumer contracts, on the other hand, are covered by mandatory legislation whose purpose is to protect consumers from unfair contract terms. The standard contract la

Visionen för upprening av antikroppar är att processen ska vara helautomatisk. Ofta eftersträvas en kontinuerlig process eftersom det i de flesta fall innebär lägre kostnader för produktionen och att utrustningen kan vara mindre. Det är nödvändigt att tillföra mer buffertlösning under processens gång, och som en del av visionen ska även detta göras automatiskt. Orbit är en mjukvara som används av The vision of antibody purification is to have the whole process fully automatic. It is often desirable to have a continuous process since that reduces the costs for production and the size of the used equipment. It is necessary to supply buffer solutions to the purification steps, and as part of the vision; this should be done automatically. An in-house piece of software called Orbit is used for