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I de flesta av EU:s medlemsstater kan bolag inom samma koncern resultatutjämna mellan sig. Förutsatt att bolagen har hemvist i samma medlemsstat kan ett bolag som går med vinst utjämna denna mot ett annat koncernbolags förluster. På så vis blir koncernen beskattad för sitt nettoresultat och skattebelastningen blir varken högre eller lägre än om verksamheten hade bedrivits inom ett enda bolag istälMost EU Member States have tax systems allowing domestic groups of companies to offset their losses both horizontally and vertically within the group. Since the groups will be taxed on their net result, the overall tax burden is neither higher nor lower than if carried out within a single company. If, however, the group chooses to establish a company in another Member State, it looses the right t

Since July 1, 2013, there is no longer a sterilization requirement for transgender persons who want to transition. This paper critically examines the new legislation in the Parental Code, which entered into force on January 1, 2019 as a result of the abolished sterilization requirement. The new legislation applies to parenthood when one or both parents have changed their legal gender. Before the n

If a residence permit cannot be awarded on other grounds, a permit may, according to chapter 5.6 in the Aliens Act, be granted to an alien if there are exceptionally distressing circumstances. Since July 2014, children may be granted permits if the circumstances are particularly distressing. Prior to July 2014, both children and adults needed to meet the criteria exceptionally distressing circumst

The Swedish rape law was changed on July 1st, 2013, through the introduction of the concept ”particularly vulnerable situation” that replaced the former wording ”helpless state”. The reason behind this change was that the courts had applied the concept helpless state narrowly. The demands were too high for someone to be in a helpless state. These deficiencies occurred particularly when applying th

Abstract Författare: Patric Andersson Titel: Nya tider, nya skatter – en studie om efterfrågans priskänslighet på flygmarknaden i regionen kring Malmö-Sturup Handledare: Krister Hjalte Uppsats NEK 691 Nationalekonomiska institutionen Ekonomihögskolan Lunds universitet Höstterminen 2005 I uppsatsen behandlades nuvarande situation och de senaste årens utveckling på flygmarknaden med tyngdpunkt på de

Introduction: Survival in patients with cyanotic congenital heart disease (CCHD) has improved dramatically. The result is an ageing population with risk of acquired heart disease. Previous small uncontrolled studies suggested that these patients are protected against the development of atherosclerosis. To test this hypothesis, we sought to determine the prevalence of subclinical atherosclerosis in

Heat-shock protein 90 (HSP90) is a molecular chaperone that activates oncogenic transformation in several solid tumors, including lung and breast cancers. Ganetespib, a most promising candidate among several HSP90 inhibitors under clinical trials, has entered Phase III clinical trials for cancer therapy. Despite numerous evidences validating HSP90 as a target of anticancer, there are few studies o

Changes in gene regulation and expression govern orderly transitions from hematopoietic stem cells to terminally differentiated blood cell types. These transitions are disrupted during leukemic transformation, but knowledge of the gene regulatory changes underpinning this process is elusive. We hypothesized that identifying core gene regulatory networks in healthy hematopoietic and leukemic cells

PURPOSE: Intensive care unit (ICU) patients are particularly susceptible to developing pressure injuries. Epidemiologic data is however unavailable. We aimed to provide an international picture of the extent of pressure injuries and factors associated with ICU-acquired pressure injuries in adult ICU patients.METHODS: International 1-day point-prevalence study; follow-up for outcome assessment unti

Fysiskt och psykiskt våld förekommer i många hem i Sverige. Allt för många barn växer upp med att få se, höra och uppleva detta våld. Under de senaste åren har forskning tydligt visat att barn som bevittnat våld inom familjen påverkas väldigt negativt. De känner ofta en känsla av maktlöshet, övergivenhet och skam. För att stärka barnets rättsliga ställning har det tidigare införts en straffskärpnPhysical and psychological violence exist in many homes in Sweden. Far too many children have grown up with witnessing, hearing and experience the violence. In recent years research has shown that children who witness violence within the family gets profoundly affected. They often feel a sense of powerlessness, abandonment, and shame. To strengthen the legal position of the child, a basis for aggr

In July 2024, the Inquiry on Sanctions, Recidivism, and Enforcement submit-ted its report, SOU 2024:48, which includes a proposal to introduce a preventively oriented, indefinite deprivation of liberty as a sanction, referred to as a security sentence. The purpose of the proposal is to enable the indefinite detention of an offender in particularly serious situations, where the sanction cannot be d

Konformitetsprincipen är den grundläggande rättsprincipen i den straffrätts-liga ansvarsläran som ger besked om att den som inte hade förmåga eller tillfälle att kunna rätta sig efter lagen inte bör bli straffrättsligt ansvarig för ett brott. Detta eftersom ett straffansvar i den situationen hade varit orätt-färdigt och meningslöst. Den som inte kunde rå för sin brottsliga gärning ska således inteThe Conformity Principle is a fundamental legal principle within the Swedish system of criminal liability that states that those who did not have capacity or opportunity to act in accordance with the criminal law should not be punished for a crime. Numerous rules and several legal principles can be derived from The Conformity Principle. The rationale behind the Conformity Principle is that it woul

På senare år har det skett en bred förskjutning i synen på barn- och föräldrarätt. Ett starkare barnrättsperspektiv har etablerats inom svensk rätt och politik. Flera ändringar har gjorts i föräldrabalken. En av dessa ändringar återfinns i 6 kap. 19 § tredje stycket föräldrabalken. I proposition 2020/21:150 föreslog den dåvarande regeringen en lagstadgad tidsgräns på fyra månader när det kommer tiIn recent years, there has been a broad shift in the view of children’s and parental rights. A stronger children’s rights perspective has been established within Swedish law and politics. Several amendments have been made to the Children and Parents Code. One of these amendments can be found in Chapter 6, Section 19, third paragraph of the Children and Parents Code (sw. föräldrabalken (1949:381)).

Det relativt nya fenomenet reality-serier blir allt populärare och upptar en stor del av dagens tv-tablå. Fenomenet tillsammans med övrig massmedia har större inflytande och påverkan på samhället och oss människor än någonsin tidigare. Man diskuterar alkoholens roll i samhället, dess konsekvenser för relationer, hälsa o.s.v. Sedan TV kom har även alkoholens representation i TV kommit att bli en he

On the first of July, 2021, it became a crime in Sweden to allow children to witness crimes between relatives. The crime is called ”barnfridsbrott” and exists in Chapter 4, Section 3 in the Swedish Criminal Code. The criminalization of allowing children to witness crimes between relatives was met with a positive response from most of the consultation bodies. Although it was welcomed with open arms

As a result of the increased gang violence in Sweden, a crown witness system was introduced on July 22, 2022, which has been widely criticized. However, the legislator considered such regulation to be predominantly necessary. By introducing a new paragraph, ch. 29 § 5 a in the Swedish Criminal Code, the legislation can be described as an attempt to escape the culture of silence and initiate an eff

Title: Inspection of Nation Seminar date: 2024-05-30 Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate level, 15 ECTS-Credits Authors: Ebba Rysjö Lindholm, Julia Skordby, William Lindh Gråsjö Supervisor: Elin Funck Key Words: Internal Control; Risk Management; COSO-Framework; Financial Irregularities; Non-Profit Organizatio