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Denna uppsats undersöker beskattning av dispositionsrätt till egendom som ägs av företag, med särskilt fokus på fåmansföretag. Syftet är att klargöra under vilka omständigheter dispositionsrätten leder till inkomstbeskattning, skillnader mellan beskattning i inkomstslagen tjänst och näringsverksamhet samt hur skattskyldiga kan undvika beskattning. Studien har använt rättsdogmatisk metod för att anThis thesis examines the taxation of the right of disposal of company-owned property, with a particular focus on close companies. The purpose is to clarify the circumstances under which the right of disposal leads to income taxation, the differences in taxation between the categories of income from employment and business income, and how taxpayers can avoid such taxation. A legal dogmatic method h

År 2022 genomfördes den största reformen av lagen (1982:80) om anställningsskydd (anställningsskyddslagen) någonsin. Processen var historisk eftersom ändringarna grundades i en överenskommelse mellan arbetsmarknadens parter, Huvudavtal om trygghet, omställning och anställningsskydd. Förhandlingarna bakom huvudavtalet pågick under flera år. Parterna bakom huvudavtalet hade en tydlig vision för hur In 2022, the largest ever reform of the Employment Protection Act was implemented. The historic process was based on an agreement between the labour market parties, the Main Agreement on Security, Adjustment and Employment Protection. The negotiations of the main agreement lasted for several years. The parties of the main agreement had a clear vision for how the employment protection would be modi

Off-grid living offers an alternative path to sustainability, but its complex dynamics require deeper exploration. Utilizing the Three Spheres of Transformation theoretical framework, the study uses interviews to explore the motivations for, barriers to and necessary changes for off-grid living from the perspective of individuals. Findings from interviews with people living and aspiring to live of

This master thesis investigates the Service Design concept in connection to the Employee-driven Innovation (EDI) field. The Service Design concept entails both a mindset and a toolbox, involving principles such as human-centricity, collaboration and holistic understanding. Previous research has called for more structured approaches to the bottom-up innovation and the EDI process. Furthermore, rese

Detta examensarbete undersöker den tekno-ekonomiska genomförbarheten av att integrera vätgaslagringssystem med havsbaserade vindkraftsparker på den svenska energimarknaden. När Sverige övergår till ett mer förnybart energisystem skapar variationen i vindkraftsproduktion utmaningar för nätstabilitet och elmarknaden. Vätgaslagring erbjuder en potentiell lösning genom att omvandla överskottsenergi frThis thesis investigates the techno-economic feasibility of integrating hydrogen storage systems with offshore wind farms in the Swedish energy market. As Sweden transitions towards a more renewable energy system, the variability of wind power generation presents challenges for grid stability and the electricity market. Hydrogen storage offers a potential solution by converting excess wind energy

På uppdrag från Miljöbron och Hyllstofta utreder denna rapport vilka elenergibesparande åtgärder som kan införas för Hyllstofta reningsverk. Fokus för arbetet ligger i att effektivisera applikationerna för reningsprocessen. Rapporten ger förslag på energieffektiviseringar tillsammans med beräkningsexempel på hur mycket energi som går att spara. Elförbrukningen kartlades under perioden 20190211–201On behalf of Miljöbron and Hyllstofta, this report studies which electricity-energy-saving measures can be carried out at Hyllstofta treatment plant. The focus of this study is to streamline the applications treatment process. The report provides suggestions for energy efficiency improvements together with calculation examples of how much energy can be saved. Electricity consumption was mapped dur

This thesis examines whether computer code generated with the assistance of artificial intelligence (AI) can qualify as a “work” under EU copyright law, and if so, who may be recognized as its author. As AI programming tools such as GitHub Copilot and Tabnine become more integrated into software development, they increasingly mediate the creative process—raising important legal questions concernin

This thesis investigates Sweden’s foreign policy roles concerning aid and weapon exports from 2015 to 2023, using Yemen as a central example to illustrate a Swedish paradox. Despite significant Swedish weapon sales to conflict-afflicted nations, Sweden maintains substantial aid contributions to these same countries. Employing a scientific methodology, this study conducts a case study utilizing qua

This thesis examines whether the Inflation Reduction Act (IRA) has reduced U.S. imports of electric vehicle (EV) battery-related products from China. The IRA, signed into law in 2022, combines consumer-side tax credits with production-side incentives to accelerate domestic EV supply chains. A core mechanism is the introduction of geographic sourcing requirements for critical battery inputs, aimed

Urban infrastructure such as water and sewage handling is considered to be particularly at risk following climate change. Identifying vulnerable parts of the system may prove useful in order to secure and provide adequate and sustainable water and sewage handling in a long term perspective. This thesis aims to further develop the indicator and GIS-based methodology for mapping physical vulnerabili

Purpose The purpose is to increase the IKEA knowledge regarding production of custom made worktops at two German suppliers, providing an action plan for the suppliers of how to increase product quality as well as calculating the potential cost savings and the product cost structure. Methodology The project is performed as two case studies, where both qualitative and quantitative data has been obta

A framework for optimizing the design of elastomer packaging machine tools, so­ called plunge tools, has been developed and has reached a proof­of­concept state in this thesis. The framework indicates the capability of decreasing prototype expenses and total development time of new plunge tools by roughly three times compared to the existing iterative design methodology. A finite element analysis

Globally, deforestation is occurring at staggering rates and causing tremendous impacts on the planet. Indigenous people, in particular, have long depended on the forest, and their beliefs and ways of life are highly affected by the changes occurring around them. To explore these impacts, Kuy indigenous people living in Pneak Roluk, inside the Prey Lang forest in Cambodia, have been selected as a

Målet med detta arbete var att utveckla en prototyp av en kostnadseffektiv pulsgivare till motorerna för ASSA ABLOYs snabbrullduksportar. Pulsgivaren ger återkoppling till de automatiska dörrarnas kontrollsystem och ska göra detta på ett tillförlitligt sätt samtidigt som de ska vara mer kostnadseffektiva än de nuvarande lösningarna som används på ASSA ABLOY. Utöver detta ger en egen produkt företaThe goal of this thesis was to develop a prototype of a cost effective encoder unit for the motors of ASSA ABLOY high speed doors. The encoder will provide feedback for the automatic doors control system and has to do so reliably while being more cost effective than the current solutions used by ASSA ABLOY as well as giving the company more control over the value chain. Multiple encoder technologi

Climate change constitutes a major collective action problem because it affects all of humanity, and an effective response to it is unlikely if individual actors prioritize their own interests independently. The international community has thus acknowledged that the issue requires a collective response. Climate change has also been considered a common concern of humankind. The concept of common co

Since we as architects have an influence on people‘s everyday routines in their homes, it is important to understand the most natural human needs in order to create spaces for a healthy and joyful life, which are strongly connected to the environment. The human body is a complex organism which is strongly influenced by its immediate surroundings, whilst responding with circadian rhythms to the eve

Uppsatsen redogör för den aborträttsliga utvecklingen i USA mot bakgrund av tre rättsfall från Högsta domstolen i USA, närmare bestämt Roe v. Wade (Roe), Planned Parenthood of Southeastern Pennsylvania v. Casey (Casey) och Dobbs v. Jackson Women Health organization (Dobbs). I Roe etablerades 1973 en rätt för kvinnor att, med grund i det fjortonde tillägget till konstitutionen, göra abort fram tillThe essay summarizes the historical evolution of the right to obtain an abortion in the Unites States with respect to three judicial precedents from the Supreme Court of the United States, specifically Roe v. Wade (Roe), Planned Parenthood of Southeastern Pennsylvania v. Casey (Casey) and Dobbs v. Jackson Women’s Health Organization (Dobbs). In 1973 with Roe, the right for a woman to terminate her

INTRODUCTION: Ulnar nerve entrapment (UNE) is a common disorder with many associated risk factors. Diabetes mellitus (DM) is an established risk factor, but less is known about metabolic risk factors in individuals without diabetes. Our study aimed to explore the association of body mass index (BMI) with UNE during long-term follow-up.METHOD: The population-based cohort study Malmö Diet and Cancer

This paper provides micro-level evidence of how and why functional lock-ins persist, despite clear articulations of cognitive un-locking at firm, cluster and regional levels. Theoretically, we draw on literature on regional clusters and vertical value chains to consider how incumbent firms’ efforts to diversify are conditioned by regional lock-ins as well as value chain governance. To investigate

This study explores how listeners use verb constructions to describeeveryday sounds. It considers (i) how the verb constructions provide Gestaltto events in the form of activities, processes and states, and (ii) how theconstructions correspond to different aspects of a soundscape (soundsources, acoustic properties, and listener reactions). We found that verbconstructions primarily describe sound s