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I det svenska skattesystemet beskattas fåmansföretag enligt specifika regler. För att förhindra att arbetsinkomst omvandlas till kapitalinkomst med en lägre skattesats, regleras utdelning och kapitalvinst från fåmansföretag. För att omfattas av reglerna krävs att andelarna är kvalificerade. Kvalifikation uppstår när ägaren är verksam i betydande omfattning enligt 57 kap. 4 § inkomstskattelagen. GäIn the Swedish tax system, close companies are subject to special rules. In order to prevent an owner from transforming his or her salary to a capital income with a lower tax rate, dividend and capital gain is regulated. The rules are only applicable on qualified shares. The shares become qualified when the owner is active to a significant extent according to chapter 57, section 4 of the Swedish I

The brain consists of billions of neurons forming intricate contiguous networks. The connective strength in these networks change throughout life in response to experience and environmental stimuli. Indeed, by using these plastic mechanisms You have successfully molded networks in your brain to perform the task of reading and understanding this text. This feat is made more remarkable when consider

The concept of trade facilitation has gained increased attention during the past decade. In today’s globalized world, the relative cost of inefficient trade procedures has increased. The underlying aim of this study is to investigate whether inefficient trade procedures affect exports. More specifically, whether Ghana can increase its export volumes and/or export diversification by engaging in tra

Avtalsfriheten i svensk avtalsrätt ger utrymme för parter att friskriva sig eller begränsa från ansvar som annars följer av dispositiv rätt. Sådana friskrivningar fyller särskilt viktiga ekonomiska funktioner såsom riskallokering och prisstyrning. Ofta har hävdats att man inte med rättslig verkan kan åberopa en friskrivningsklausul för skada som vållats genom grov vårdslöshet. Det kan numera konstThe contractual freedom in Swedish contract law allows parties to restrict their liability and cap the value of claims for future damages. Such exclusion clauses fill important economic functions such as risk allocation and price control. However, it has often been argued that such clause has no legal effect when caused by gross negligence. It can now be noted that the principle of gross negligenc

BDSM är en grupp erotiska tekniker som blivit allt mer uppmärksammade de senaste åren, ur juridiskt perspektiv genom ett antal friande våldtäktsdomar. I målen har den tilltalades övertygelse om att våldet tillämpades i en sexuell kontext inom ramen för ett frivilligt rollspel resulterat i en friande utgång på grund av uppsåtsbrist. Detta trots att domstolen konstaterat att det inte förelegat giltiBDSM is a variety of erotic practices that has received increased attention in recent years, in a legal context mainly through a number of rape trials where the accused was found not-guilty. In the cases, the accused's conviction that the violence was applied in a sexual context within a voluntary role-play resulted in a verdict of not guilty, this despite the fact that the court found that th

In Sweden processes concerning physical planning have changed and developed in a direction where dialogue has become increasingly important in planning policy and practice (Khakee, 2000). The co-creative dialogue (Adler, 2015) is a way to achieve ambitions to include groups with few resources, counteract political inclusion and actively work towards everyone’s right to participate and have influen

Påföljden för mord ändrades år 2009 och en mer nyanserad påföljdsmodell infördes. Tidigare hade påföljden för mord antingen varit fängelse i 10 år eller på livstid, men nu infördes istället en modell, som gav domstolarna mer utrymme att utdöma tidsbestämda fängelsestraff mellan 10 och 18 år samt på livstid. Rättspraxis har förändrats under årens lopp, men genomgående har det uttalats att livstidThe penalty for murder was modified in 2009 and a more nuanced model of penalty was introduced. Earlier the penalty for murder either was prison being jailed for 10 years or life imprisonment, but now there instead was a model introduced that gave the courts more space to judge fixed term sentences between 10 and 18 years as well as for life imprisonment. Case law has been changed over the years,

Antibodies have become immensely important reagents within biomolecular research and analysis as well as in medicine. Monoclonal antibodies are the largest class of biological drugs and with an increasing number of therapeutic antibodies approved for clinical use the need for efficient purification strategies is vast. Today, most antibodies are purified using affinity chromatography based on Prote

RNA interference (RNAi) is a biological gene silencing mechanism that functions in every cell, and has the last two decades become a promising approach for genetic therapeutics. With small interfering RNA (siRNA) complementary to the target gene sequence, the siRNA together with the RNA induced silencing complex (RISC), can degrade the coding mRNA, inhibit protein from translation and thus mediate

Detta arbete syftar till att belysa den unionsrättsliga bolagsrätten, mer bestämt i frågor om gränsöverskridande ombildningar av aktiebolag och i vilken mån det är möjligt att genomföra sådana. Diskussionen förs genom att se till hur EU- rätten på området ser ut och tillämpas av medlemsstaterna idag där praxis från EU-domstolen väger tungt samt genom att se till hur svenska beslut om flytt av bolaThis thesis aims to shed light on EU company law, more specifically on issues regarding cross-border conversions of limited liability companies and to what extent it is possible to realize them. The discussion is conducted by looking at the position of EU company law and how it is applied by the Member States today, where the practice of the Court weighs heavily and also by ensuring how Swedish de

Uppsatsen tar sikte på att utreda gällande svensk rätt avseende ersättning för ombudskostnader i skattemål. Syftet är utreda vilka möjligheter gällande rätt medger till ersättning samt i vilken utsträckning som ersättning beviljas i verkligheten. Uppsatsen avser vidare att behandla grundläggande rättsprinciper samt innebörden av rättssäkerhet. Genom att titta närmare på ett antal utvalda domar oThis thesis aims to investigate current Swedish law on compensation for legal fees in tax cases. The purpose is to investigate the possibilities which current law allows for compensation and the extent to which compensation is granted in reality. The essay also aims to deal with fundamental legal principles and the significance of rule of law. By looking closer at a number of selected judgments a

I takt med en utveckling mot en mer komplicerad brottslighet har fler brott blivit svårare att utreda och lagföra. Det föreligger därmed ett behov av att öka effektiviteten i brottmålsprocessen. I detta sammanhang har åtalsuppgörelser blivit ett alltmer omdiskuterat ämne. Uppsatsen utreder huruvida åtalsuppgörelser bör införas i svensk rätt i syfte att effektivisera brottmålsprocessen. Sverige harDue to a trend towards a more complicated criminality, several crimes have become more difficult to investigate and prosecute. There is therefore a need to increase the efficiency of the criminal proceedings. Plea bargaining has become an increasingly discussed subject in this context. The aim of the thesis is therefore to investigate whether plea bargaining should be introduced in Swedish law in

När en klient vänder sig till en advokat för juridisk rådgivning är det viktigt att klienten kan förvänta sig goda råd som är baserade på noggranna undersökningar och korrekta bedömningar av rättsläget. Ibland leder dock advokatens råd eller agerande till skada för klienten. Ämnet är aktuellt i och med ett rättsfall från 2018 där Högsta domstolen ogillade en skadeståndstalan mot en advokat för attWhen a client turns to a lawyer for legal advice, it is important that the client can expect sound, reputable advice based on thorough investigations and correct legal judgments. Sometimes, however, the lawyer's advice or actions are harmful to the client. This topic is especially relevant in regard to a 2018 court case, where the Supreme Court dismissed a claim for damages against a lawyer be

Reducing inequality is number 10 of the United Nations sustainable development goals. Inequality in society affect economic growth, development and poverty reduction, and through these indirectly affect environmental degradation, food security and other major problems facing society today. Analyzing the temporal and spatial dynamics of economic inequality requires comparable data on finer scales.

Den här studien undersöker en grupp musikelevers improvisatoriska val över dominantackord som leder till tonika i improvisationer över II V I-progressioner i dur. Studiens fokusområde motiveras av den höga andel II V I-progressioner som används som musikaliska byggstenar i genrer där improvisation förekommer i hög grad. Även om det inte ligger inom räckhåll för den här studien att undersöka kausalThis study focuses on a group of music students’ improvisational choices over the Vchord leading to the I-chord when improvising over major II V I chord progressions. The raison d'etre for this study is the high number of II V I-progressions being used as musical building blocks in genres that have improvisation as an integral part. Although it was not within the scope of this study to establi

Today, breast cancer is the most common malignant disease among females worldwide. To predict the prognosis for outcome of the breast cancer, a number of prognostic factors are used such as the axillary lymph node status which is one of several factors to be evaluated when staging the disease. The axilla is routinely staged during sentinel lymph node biopsy excising a couple of lymph nodes to eval

The last mass-extinction event happened over 65 million years ago when an asteroid collided with earth, resulting in the loss of 76% of all species. Scientists now warn that we are on the precipice of a new mass-extinction, the responsibility of which can be placed entirely on one species, the homo sapiens. While some species of birds, bats, and arthropods are especially vulnerable, we are all int

I takt med den tekniska utvecklingen i samhället har forensisk bevisning, eller kriminalteknisk bevisning som det också kallas, fått en allt större betydelse inom rättsväsendet. Med forensisk bevisning avses bevis som upptäckts och värderats med hjälp av en naturvetenskaplig och/eller teknisk metod (även kallat forensisk metod). Det handlar vanligtvis om någon typ av fysiskt spår (DNA, skoavtryck,The technical development in society has made forensic evidence to become increasingly important in the judiciary. Forensic evidence refers to evidence that has been discovered and evaluated using a scientific and/or technical method (also called as a forensic method). It is usually about some type of physical trace (DNA, shoe prints, fibers, bullets from firearms, etc.) that has been left at a cr