Filtyp
The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. The wage remuneration rule may increase the amount of dividend that the a
By testing theories from the likes of Seymour Martin Lipset and Francis Fukuyama, this thesis aims to illuminate the correlations between the size of a nation’s middle class and the stability and rigor of its democracy. Using quantitative data on democracy and middle class size in the time surrounding the financial crisis of 2008-2010, this thesis illustrates the parallel declines in both democrac
Det senaste decenniet tenderar antalet barn som har en oroande skolfrånvaro öka enligt flera Svenska organisationer och myndigheter och bland dessa barn finns en stor andel med NPF-problematik. Syftet med denna studie var att undersöka konsekvenserna för föräldrar med barn som diagnostiserats med autismspektrumtillstånd (AST) som också har eller haft en problematisk skolfrånvaro under det senaste The past decade, the number of children who have had a worrying school absence seems to increase according to several authorities in Sweden. The aim of this study was to explore the consequences for parents with children diagnosed with autism spectrum disorder (ASD) who also have or had to have a problematic school absence this past year. The analyze focused on the consequences regarding social re
Research suggests that polyphenols, such as anthocyanins, that are found in considerable amounts in many types of berries, contributes with a positive effect on human cognition. However, clinical trials are warranted to support these findings. Preparation for such a trial includes developing a berry-rich study product and a corresponding reference beverage. Phenolic compounds are highly unstable a
A search for the Standard Model Higgs boson in the H -> WW(*()) -> lvlv (l = e.mu) decay mode is presented. The search is performed using proton-proton collision data corresponding to an integrated luminosity of 4.7 fb(-1) at a centre-of-mass energy of 7 TeV collected during 2011 with the ATLAS detector at the Large Hadron Collider. No significant excess of events over the expected background is o
BACKGROUND: There was a decrease 1982-2001 in smoking during early pregnancy in Swedish women. We sought to determine whether there was a parallel decrease in socio-economic inequality in smoking. METHODS: Registry data indicating educational level and smoking status at first antenatal visit in all 2,022,469 pregnancies in Sweden 1982-2001 was analysed. Prevalence differences, odds ratios based on
Family caregivers in palliative care have a need for knowledge and support from health professionals, resulting in the need for educational and supportive interventions. However, research has mainly focused on the experiences of family caregivers taking part in interventions. To gain an increased understanding of complex interventions, it is necessary to integrate the perspectives of health profes
BACKGROUND: Patterns of spatial variation in discrete phenotypic traits can be used to draw inferences about the adaptive significance of traits and evolutionary processes, especially when compared to patterns of neutral genetic variation. Population divergence in adaptive traits such as color morphs can be influenced by both local ecology and stochastic factors such as genetic drift or founder ev
Knowledge about the need for care of elderly individuals in community dwellings and the factors affecting their needs and support is limited. The aim of this study was to characterize the frailty of a population of elderly individuals living in community dwellings in Sweden in relation to co-morbidity, use of drugs, and risk of severe conditions such as malnutrition, pressure ulcers, and falls. In
Two searches for supersymmetric particles in final states containing a same-flavour opposite-sign lepton pair, jets and large missing transverse momentum are presented. The proton-proton collision data used in these searches were collected at a centre-of-mass energy root s = 8TeV by the ATLAS detector at the Large Hadron Collider and corresponds to an integrated luminosity of 20.3 fb(-1). Two lept
Projekt Trapphuset Rosengård, Malmö, inleddes i maj 2008 och avslutades i april 2010. Projektet är en efterföljare till projekt Trappan, som pågick under perioden februari 2006 till juni 2007. Båda projekten har byggt på samarbete med AUC/AIC Rosengård och ABF/ABL Malmö, samt finansierats av medel från Europeiska Socialfonden och medfinansierats av Malmö Stad. Den här utvärderingsrapporten avser d
Victim of a perpetrator´s desires - A qualitative study of how women and girls who have been murdered and raped or murdered on basis of sexual motives are portrayed in the Swedish news press. The aim of this study was to examine how women and girls who have been murdered and raped or murdered on basis of sexual motives are portrayed in swedish newspress. 75 articles have been studied. My choice
This thesis is concerned with history within Nick Clegg’s and Nigel Farage’s political discourse during the six months leading up to the 2016 referendum on the United Kingdom’s membership in the European Union. Using Thematic Analysis combined with Klas-Göran Karlsson’s typology of the use of history, Jörn Rüsen’s typology of historical narrative and drawing on the theoretical framework of histori
The EU has over the years tried to implement a common European identity to legitimize its increased sovereignty in Europe. In present time, nationalist movements have been assembling in European countries which seem to contradict the aimed effect of the European identity. This thesis examines the outspoken nationalist group Identity and Democracy in the European Parliament and how they portray the
Lithuania like other Central and Eastern European (CEE) countries has undergone major changes from the communist socio-economic order to the system based on democratic capitalism. This shift towards market economy and the collapse of communist ideology were also reflected in higher education (HE) reforms. Since political parties are the main actors in modern democracies, partisan politics could in
Around the world, the treatment of food waste is a major administrative and environmental problem throughout the food supply chain. Beijing, as any other mega city, is facing vast issues of sustainable food waste treatment in addition to efforts for food waste reduction. Presently the majority of Beijing's food waste is treated together with the mixed residual waste in landfills (53%) and inci
Unga lagöverträdare upp till tjugoett år har sedan länge särbehandlats i den svenska straffrätten. Detta kommer främst till uttryck genom den så kallade ungdomsreduktionen i 29 kap. 7 § BrB, vilken bland annat motiveras med unga lagöverträdares outvecklade ansvarsförmåga och större sanktionskänslighet i relation till vuxna. Ungdomsreduktionen slopades delvis den 2 januari 2022 och unga lagöverträdYoung offenders up to twenty-one years of age have during a long time been treated differently in Swedish criminal law. This has mainly been expressed through the, so-called, youth reduction, which applies to young offenders up to twenty-one years of age in general. The youth reduction is motivated by, among other things, young offenders undeveloped ability to take responsibility and the fact that
Work-related threats and violence is a common problem that many social workers have to handle frequently. The definition of this phenomenon is ambiguous and social secretaries have to learn how to handle these types of situations. This bachelor thesis will focus on how they perceive this and how they cope with it, as well as the consequences of their perceptions and coping strategies. To answer th
Water is arguably the world’s most valuable endangered resource, the management of which has been subject of contentious debate that in recent years has gained growing political, economic and media attention. This study intends to make use of that momentum by constructing a framework for quantifying global water crisis risk that is applied to assess both the EU’s share of such risk and the success
