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Denna uppsats syftar till att undersöka om en återinförd revisionsplikt för små aktiebolag är en effektiv och proportionerlig åtgärd för att motverka att aktiebolag används för att begå brott. År 2010 avskaffades generell revisionsplikt i Sverige. En generell revisionsplikt innebär att samtliga aktiebolag är skyldiga att ha minst en revisor. I stället infördes vissa gränsvärden som stadgar när revThis thesis aims to examine whether reinstating an audit obligation for small limited companies is an effective and proportionate measure to counteract economic crime. In 2010, audit obligation for all limited companies was abolished in Sweden. Instead, certain thresholds were established that stipulate when an audit obligation arises. Today, audit is obligatory only if the company, for two consec

This thesis presents a comparative legal analysis of the dispute settlement mechanisms embedded in the EU–UK Withdrawal Agreement (WA), the Trade and Cooperation Agreement (TCA), and the framework of the World Trade Organization (WTO). In the aftermath of Brexit, the legal reconfigura-tion between the European Union and the United Kingdom has introduced new institutional and procedural complexitie

Klimatförändringarna med stigande havsnivåer gör att förutsättningarna för vårt byggande måste förändras i kustnära områden. Länsstyrelsen i Skåne har fattat ett beslut om att mark under +3 meter över havet döms ut för bebyggelse. Kommunerna vid kusten får då mycket svårt att expandera, och vill därför kunna hitta eventuella lösningar för att kunna bygga i utsatta lägen. En möjlig lösning är att aWith the climate change sea levels are rising which changes the boundary conditions for sites along the coast. The County Administrative Board of Skåne has decided that new buildings should be built at least 3 meters above sea level. Because of this decision the coastal municipalities have problems with expanding further, and are really keen on finding alternative solutions in order to allow build

Background: The treatment goal of early rheumatoid arthritis is remission. This study reports remission rates in clinical practice using a cohort of patients with early rheumatoid arthritis. Methods: 698 patients with early rheumatoid arthritis were included. Mean age at inclusion was 58 years and mean disease duration was 6.4 months; 64% of the patients were women, 56% were positive for antibodie

Understanding leukemia heterogeneity is critical for the development of curative treatments as the failure to eliminate therapy-persistent leukemic stem cells (LSCs) may result in disease relapse. Here we have combined high-throughput immunophenotypic screens with large-scale single-cell gene expression analysis to define the heterogeneity within the LSC-population in chronic phase chronic myeloid

The diversity of viral strategies to modulate complement activation indicates that this component of the immune system has significant antiviral potential. One example is the Kaposi's sarcoma-associated herpesvirus (KSHV) complement control protein (KCP), which inhibits progression of the complement cascade. Rhesus rhadinovirus (RRV), like KSHV, is a member of the subfamily Gammaherpesvirinae and

BACKGROUND: A standardised technique using a suction-induced mini-erosion that allows serial sampling of dermal interstitial fluid (IF) for 5 to 6 days has been described. In the present study, we studied permeability changes as a function of time. METHODS: We examined IF concentrations of total protein concentration and the concentration of insulin (6.6 kDa), prealbumin (55 kDa), albumin (66 kDa)

Detecting and forecasting riverine floods is of paramount importance for adequate disaster risk management and humanitarian response. However, this is challenging in data-scarce and ungauged river basins in developing countries. Satellite remote sensing data offers a cost-effective, low-maintenance alternative to the limited in-situ data when training, parametrizing and operating flood models. Uti

The ontogeny of continent-wide navigation mechanisms of the individual organism, despite being crucial for the understanding of animal movement and migration, is still poorly understood. Several previous studies, mainly conducted on passerines, indicate that inexperienced, juvenile birds may not generally correct for displacement during fall migration. Waterbirds such as the mallard (Anas platyrhy

Tourism is considered one of the main driving forces of economic growth. At the same time, micro and small businesses play a vital role in the development of the tourism sector as a supply side. Also, the development of entrepreneurial activity directly depends on internal and external financial resources. So, this qualitative case study investigates the access to external finance, concessional lo

The aim of this study was to explore and get an insight in unaccompanied youth experiences of being a part of sport teams in Sweden. I wanted to investigate how the youths described their experiences. Also I wanted to investigate the significance the participation had for their situation here in Sweden. I conducted three semi-structured interviews with unaccompanied youths that were active in some

Technology is often used as a method in memory intervention but there is a gap between what we know about memory processes and the interaction with technology tools (Topo, 2009; Dascal & Dror, 2005; Hjälmedelsinstitutet, 2011). This study aims to investigate how human use our memory in a real world setting and how we valuate a technological memory tool developed to support mild memory decline.