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Sverige har historiskt sett haft ett generöst konsolideringssystem för koncerner med stora avdragsmöjligheter. Avdragsmöjligheten för bland annat ränta har dock begränsats i allt större utsträckning på grund av viktigare samhällsintressen, så som ett förhindrande av skatteflykt och aggressiv skatteplanering. Ett resultat av detta är att det år 2019 trädde i kraft nya generella ränteavdragsbegränPreviously Sweden has had a generous consolidation system for groups with large deduction possibilities. However, the possibility of interest deductions, among other things, has increasingly been limited due to more important societal interests, such as preventing tax evasion and tax avoidance practices. As a result, new general interest limitation rules were put into practice in 2019 affecting

The concrete sector is a major contributor to global greenhouse gas emissions; consumes substantial amounts of natural resources and serves as a significant source of global waste. The Circular Economy approach has been put forward as the solution to these environmental issues, but the overall effectiveness of the approach has been called into question by existing research. The aim of this thesis

The increased adoption of flexible work arrangements and changes in the habits and behaviors of employees since the COVID-19 pandemic have prompted companies to adapt their policies to accommodate these developments in the conditions of work. Despite being pioneers in flexible work arrangements, companies in Sweden still need to continuously refine their policies to meet the changing needs of thei

Decision making is one of the most critical tasks that can have an impact on organisations’ performance. To rely on decisions, organisations need to consider effective decision making. Hence to make effective decisions, most organisations are moving towards data driven deci-sion making with the aim to increase profits and reduce costs that can lead them to a compet-itive advantage. However, adopti

This thesis deals with VAT on importation, how it works, when and where the chargeable event occurs, who pays and what rate. The question of preventing double taxation or non-taxation in light of implementing VAT on import will also be discussed. The problem with VAT on importation in relation to centralized customs clearance and areas which need to be improved as mentioned in the Green Paper

With the introduction of information theory in the middle of the 20th century, the concept of noise came to be contrasted with signal. The exhibition Noise to Signal mainly consists of two projects that highlight the relative nature of these terms.The three textile works, all with the title Untitled (Noise), appear abstract but also represent a grainy filter that is usually applied to digital imag

A series of worldwide projects concerning assessment, student outcomes and quality in higher education has revealed the need for a change in how higher education institutions assess student outcomes; however, many academics remain unconvinced. The success of assessment change arguably depends on the assessment culture within the institution. This qualitative investigation of assessment cultures drA series of worldwide projects concerning assessment, student outcomes and quality in higher education has revealed the need for a change in how higher education institutions assess student outcomes; however, many academics remain unconvinced. The success of assessment change arguably depends on the assessment culture within the institution. This qualitative investigation of assessment cultures dr

Popular Abstract in English The thesis that you are reading at this moment was printed using climate compensated paper, a sign that consciously or not you are contributing somehow to control the current environmental issues in our planet. It would not be nice if every single article used in your daily life contains information about how environmentally friendly that product is? We have to think “bOxidation reactions are important in organic chemistry as well as in nature. In industry, oxidations are commonly used for the synthesis of chemicals and pharmaceuticals, however such processes have a number of limitations, they use chlorinated solvents, stoichiometric oxidation reagents, and in some cases the reagents that have risks of explosion during transportation and storage. This has called

Popular Abstract in Swedish Formålet var at undersøge samspillet mellem pårørende til svækkede ældre patienter og sygeplejepersonalet i akutte hospitalsafdelinger, samt at udvikle og teste et instrument til at undersøge, udfra pårørendes perspektiv, samspillets dimensioner i denne kontekst og associationen mellem samspil og tilfredshed med patientforløbet. Den underliggende antagelse for studiet vThe aim was to investigate collaboration between relatives of frail elderly patients and nurses in acute hospital wards, and to develop and test an instrument to investigate, from the relatives? perspective, dimensions of collaboration in this context and the association between collaboration and satisfaction with the hospital care trajectory. The underpinning assumption for the study was that rel

Asylrätten är en het politisk fråga i och med den europeiska flyktingkrisen. Denna uppsats är ett försök att reda ut vilka folkrättsliga skyldigheter och EU-rättsliga som åligger Europeiska stater, och i synnerhet Sverige, på asylrättens område. Fyndet är att en allmän rätt till asyl inte existerar, men i praktiken finns något som kan liknas vid detta i och med förbudet mot att förvisa en flykting

This essay deals with the concept of rationality. More precisely how rationality is defined within the thoughts of the philosopher Jürgen Habermas and what consequenses this may have for different views of life. By analyzing Habermas thoughts with the experiences obtained from a presumptionistic perspective the study takes form as a critical evaluation of Habermas outspoken pluralistic and accep

Introduction: In this thesis, I critically examine three discourses, prevalent within the 'field' of sexual violence in migration. Methodology: Taking a poststructuralist approach, I deconstruct the beforementioned discourses in a threefold analysis. Results: I find, that the binary gender system is still dominating, and that certain ideas about 'men' and 'women', their bod

Biomarker discovery study design for type 1 diabetes in The Environmental Determinants of Diabetes in the Young (TEDDY) study Biomarker discovery study design for type 1 diabetes in The Environmental Determinants of Diabetes in the Young (TEDDY) study Hye-Seung Lee1 Brant R. Burkhardt2 Wendy McLeod1 Susan Smith1 Chris Eberhard1 Kristian Lynch1 David Hadley1 Marian Rewers3 Olli Simell4 Jin-Xiong Sh

https://www.teddy.lu.se/sites/teddy.lu.se/files/2021-11/33%2006032016_679_33_Lee_DMRR_2013.pdf - 2026-07-23