Sökresultat

I svensk inkomstskatterätt är huvudregeln att ett underskott i inkomstslaget näringsverksamhet som kvarstår från föregående år ska dras av. Denna huvudregel motiveras av att ett strikt upprätthållande av principen om beskattningsårets slutenhet innebär att skattesubjekt vars inkomster i stor utsträckning varierar från beskattningsår till beskattningsår riskerar att beskattas hårdare än skattesubjeThe general rule in Swedish tax law stipulates that net operating losses incurred by a company for one taxable year are to be carried-forward and offset against future profits. This is considered a deviation from the general principle of separate annual tax accounting. The deviation is done with regards to the fact that a tax entity whose income is subject to drastic changes over the years might b

De övergripande syftena med denna uppsats har varit att undersöka hur den straffrättsliga gränsdragningen mellan tillåtet och otillåtet våld har tillämpats i en idrottslig kontext före NJA 2018 s. 591, och om rättsläget härom har ändrats i och med nämnda dom. Det står klart att åtskilliga våldsgärningar på idrottens område är sådana att de uppfyller rekvisiten i misshandelsbestämmelsen. Trots deThe overall purpose with this study has been to investigate how the judicial delineation between authorized and prohibited violence has been practiced in the sports context before NJA 2018 p. 591, and if the judicial position has changed because of the said ruling. It is clear that several acts of violence within the sports context fulfill the requirements of assault. Despite this, many of the vi

Den nära personliga och ekonomiska gemenskap som ofta finns mellan makar respektive sambor har i alla tider gett upphov till en mängd särskilda regler som reglerar parternas mellanhavanden. Genom den så kallade giftorätten har makar en rätt till likadelning av giftorättsgodsets värde vid bodelning. Syftet med likadelningen är att skydda den ekonomiskt svagare maken och att åstadkomma en ekonomisk The close personal and economic bond that generally exists between spouses or cohabitants has throughout times resulted in a number of special rules governing the parties dealings. By the right to marital property, the assets are divided equally between the spouses when a division of property is made. The purpose of the right to marital property is to protect the economically weaker spouse and to

I uppsatsen behandlas tillämpningen av främmande rätt i svensk domstol på ett principiellt plan. Rättssäkerheten diskuteras utifrån hur väl allmänna rättsprinciper får genomslag i rättstillämpningen. Uppsatsen utreder vad grundläggande principer har för allmän roll i rättstillämpningen. De allmänna principer som behandlas djupare i arbetet i förhållande till tillämpning av främmande rätt är jura The paper deals with the application of foreign law in Swedish court on a principled level. The rule of law is discussed on the basis of how well general legal principles have an impact in the application of the law. The paper investigates the fundamental principles of general role in the application of law. The general principles that are treated more deeply in relation to the application of for

The lack of accountability for human rights violations arising out of the activities of multinational enterprises has been identified as a key impediment to the fulfillment of universal human rights and the corresponding access to remedy for victims. However, the last couple of years have witnessed an increasing movement to bridge the accountability gap on the national and international level. Th

Instansordningsprincipen fyller en viktig funktion bland myndigheter och förvaltningsrättsdomstolarna. Detta innebär att omständigheter och material, som inte funnits med i tidigare instanser, inte får prövas i en högre instans. Målet kan i sådana fall återförvisas eller prövas på nytt utifrån nya yrkanden och omständigheter. Huruvida detta bör ske bedöms från fall till fall samt om inte särskilda

The use of Reinforcement Learning (RL) to design controllers for safety critical systems is an important research area. On the one hand, RL can function in and adapt to complex and changing environments without requiring a model of the system. On the other hand, in such systems robustness is of high importance, as well as ways to guarantee and certify a level of robustness. This project investigat

I svensk rätt gäller principen om fri bevisprövning. Principen innebär att domstolen fritt ska värdera den bevisning som presenteras under en rättegång. Det saknas i princip lagstadgade regler för hur bevisvärderingen ska utföras. I rättspraxis och lagförarbeten har dock vissa bevisvärderingsprinciper utvecklats. Dessa principer föreskriver bland annat att domstolen ska utföra bevisvärderingen ratIn Swedish law, the principle of free sifting of evidence applies. The principle means that the court freely should evaluate the evidence that is presented during a trial. In principle, there are no statutory rules that governs how the evaluation of evidence is to be carried out. However, in case law and in the legislative history some principles of evidence evaluation have emerged. These principl

Introduction: Knowing the viscosity of carbon dioxide expanded solvents is important in extraction and chromatography processes due to its effect on mass transfer. Background: Rather few studies on viscosity of carbon dioxide expanded ethanol at different pressures, temperatures, and molar ratios exist. Aim(s): Building a system and validating a method to determine the viscosity of supercritic

This thesis presents the verification and validation testing performed on the evacuation simulation platform WUI-NITY which has the aim of being a simulation tool for the integration of different layers, such as pedestrian, traffic and wildfire with evolving dynamic interactions. The present thesis aims at applying a set of verification tests and validation testing suitable for WUI-NITY with a foc

Digital twins are a very essential tool widely used by manufacturing companies nowadays. The scope of this project is to build a digital model of a real production flow present in SWEP’s factory in Landskrona. The chosen software to accomplish the project is Tecnomatix Plant Simulation. Each module is constructed with real cycle times, OEE figures, velocities, and changeover times corresponding to

Fallow, understood as a period where no crop is cultivated during a growing season, is an important crop management practice. Fallow plays an important role in pest and disease management, and monitoring the presence and duration of fallow can have implications for understanding the extent and effectiveness of this agricultural practice. Therefore, fallow period mapping using remotely sensed data

Solar cells are a potent and renewable alternative to generate electricity. Through absorption of energetic photons electrons are excited generating electron-hole pairs or charge carriers and through separation of these charge carriers a current can flow through the device. In this project Molybdenum oxide (MoOx) is tested as a hole selective contact in n-i-p Indium phosphide (InP) nanowire solar

In the hectic and stressful climate of our more or less urbanized lives, it can be easy to neglect our surroundings and forget about our origins. The experiences and knowledge that is obtained from nature is a thing of absence in more and more people’s lives. Främja is a project about helping children to reconnect with nature and be present outdoors, through their personal gear. For children espe

The aim of this thesis is to explore how the agency of women who take part in surrogacy arrangements is addressed in the political discourse on surrogacy in Sweden. Surrogacy is and remains a both controversial and ethically complex issue that is intensely discussed on the public agenda in Sweden. Surrogacy arrangements are not permitted within the Swedish health system but is otherwise unregulate

The present thesis suggests a new type of theory from which to analyse metaphorical language. This new theory is motivated by shortcomings from the available theories (most notably Conceptual Metaphor Theory and Embodied Metaphor Theory) in analysing metaphors in poetry. The thesis uses a sample of metaphorical poems to highlight three key issues that the available theories have in accounting for