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Handelsbolag och kommanditbolag är juridiska personer men inte skattesubjekt vid inkomstbeskattning. Huvudregeln är att ett sådant bolags resultat beskattas hos dem som är delägare i bolaget vid räkenskapsårets utgång. Den skattemässiga fördelningen ska i princip grundas på bolagsavtalet eller vad som annars har avtalats mellan delägarna. Syftet med förevarande uppsats är att utreda huruvida friTrading partnerships and limited partnerships are legal entities but not a taxable subject for income taxation. The main rule is that the profit of such a company is taxed on those who are partners in the company at the end of the financial year. The tax distribution shall in principle be based on the company agreement or what has otherwise been agreed upon between the partners. The purpose of th

https://www.historiska.lu.se/media/utbildning/dokument/kurser/MRSK60/20132/MRSK60_Litteraturlista_HT13.pdf - 2026-07-12

The construction and demolition industry are annually responsible for 40% of the total amount of waste generated in Sweden. The problem facing the industry is that a very large portion of the waste is disposed of in landfills, and only a very small portion is recycled and reused. The purpose of this study is to investigate how the construction industry can become more circular and sustainable over

Oat is a cereal that contains high lipid content when compared to other cereals and is a potential oil crop. Oats also have high content of lipase enzymes when compared to other cereals, that causes hydrolytic rancidity which causes the soapy bitter taste that may develop in oats. Therefore, oats that are intended for human consumption are heat treated to inactivate lipase enzymes and thus, to imp

In the search for a better understanding of the fundamental nature of the atom, the development of femtosecond pulsed laser sources has opened up for many applications, in particular in time-resolved physics. For many of those, like the generation of attosecond pulses through high-order harmonic generation, high intensity is needed and the quality of the beam is a critical factor. Most commonly,

This thesis contains an examination of a method for quantitative phase imaging using lateral shearing interferometry. The focus is on how the degree of spatial coherence in the light source effect the image. The method is examined by first creating a simulation of the system, then looking at some analytical solutions for the interaction between some parameters, and finally conducting an experime

This bachelor thesis and Minor Field Study examines how women’s experiences of security are used in the process of implementing UNSCR 1325 in Serbia. The essay aims to touch the boundary between security policy in its traditional sense and a standpoint feminist view on security. Feminist security policy has gained ground the latest decades, and have contributed to a wider focus on human security i

With the shift from collective to individual, people started to increasingly reflect on their position in the society and potential for individual growth. Previously inaccessible services and initiatives promoting self-development emerged. However, women were found to have rather limited access to those opportunities, due to boundaries of social and cultural nature. In tourism and risk studies, th

Sverige och Kanada är de första och enda länderna i världen vilka deklarerat en feministisk utrikespolitik. Politiken menar att ett ökat arbete för stärkt kvinnlig egenmakt är en förutsättning för att kunna nå de bredare utrikespolitiska målen om fred, säkerhet liksom ekonomisk- och hållbar utveckling. Kvinnlig egenmakt utgör därmed kärnan i det feministiska utrikespolitiska arbetet. Syftet med

Studiens syfte var att nå en fördjupad förståelse av småbarnsföräldrars användande av interaktiva skärmar när de umgås med sina barn; vilken mening användandet har för individen och vilka följder detta kan få för relationen mellan förälder och barn. Semistrukturerade intervjuer genomfördes med åtta småbarnsföräldrar som sällan, ibland eller ofta använde sig av interaktiva skärmar. Tematisk analys The aim of this study was to gain a greater understanding of the usage of interactive screens by parents of young children, whilst interacting with their children; what role does the usage of interactive screens play for the individual and how does the usage affect the relationship between parent and child. Semi-structured interviews were conducted with eight parents of young children who rarely,

Under många år har passiviteten varit en relativt underordnad figur i svensk rätt. På senare tid har dock Högsta domstolen lämnat flera avgöranden där passiviteten särskiljs från andra liknande institut som reklamation och preskription. Från att enbart handla om försittande av tid har passivitet blivit erkänd som allmän princip med flera rättsregler som följd. Uppsatsen gör inget anspråk på att For many years, passivity has been a relatively minor figure in Swedish law. In later years however, the Supreme Court has rendered several verdicts concerning passivity, complaint, and statutes of limitation. Recent precedents have transferred passivity from being considered part of complaint rules with limited legal impact into what is now considered more a principle of law, with several rules

In this report, the dynamics of an aertor of an activated sludge process is studied. Two control strategies for the dissolved oxygen concentration are tested. One contains either a PI-controller or an on-off controller, the other a self-tuning controller.

There are two key-parameters in the system, KLa, the total oxygen transfer rate, and OUR, the oxygen uptake rate of the microorganisms

South African ball-rolling dung beetles exhibit a unique orientation behavior to avoid competition for food: after forming a piece of dung into a ball, they efficiently escape with it from the dung pile along a straight-line path. To keep track of their heading, these animals use celestial cues, such as the sun, as an orientation reference. Here we show that wind can also be used as a guiding cue

Molecular studies have contributed greatly to our understanding of evolutionary processes that act upon virtually every aspect of living organisms. However, these studies are limited with regard to extinct organisms, particularly those from the Mesozoic because fossils pose unique challenges to molecular workflows, and because prevailing wisdom suggests no endogenous molecular components can persi

To predict the vibroacoustic performance of complex thin-walled structures, an analysis using a finite element model considering structure–acoustic interaction is often required. The acoustic response of such models can be time-consuming to compute and sensitive to minor design changes. These models can be too computationally intense since fast design optimizations must be performed. Moreover, kno

The momentum measurement capability of the ATLAS muon spectrometer relies fundamentally on the intrinsic single-hit spatial resolution of the monitored drift tube precision tracking chambers. Optimal resolution is achieved with a dedicated calibration program that addresses the specific operating conditions of the 354 000 high-pressure drift tubes in the spectrometer. The calibrations consist of a

This is a master thesis about how to be able to clean an open device during assembly for the company of McNeil AB. McNeil AB is a company in Helsingborg, Sweden, producing the Nicorette brand, which is a nicotine based product line which helps people stop smoking. McNeil AB's problem was that they had some contamination in their mouth spray product and thus a solution for the cleaning of a via

As the economic globalization has intensified worldwide and Sweden has become a member of the European Union we have in a short time experienced a dramatic change with the influx of migrant workers, also in the Swedish labour market. The increase of migrant labour against a background of free mobility in the EU has raised a number of new issues and problems. Above all questions of how migrant work