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Företrädaransvaret är ett intressant institut inom Skatterätten som från början har sin grund i straffrätten. Det instiftades ursprungligen för att förhindra att aktiebolagsformen utnyttjades på statens bekostnad genom, att skatteskulder byggdes upp och användes som riskkapital. Reglerna som återfinns i 59 kap. 12–21 §§ skatteförfarandelagen (2011:1244) innebär att en företrädare kan bli solidarisThe rules on the liability of company representatives for taxes is an interesting legal institute within Swedish tax law, which originally has its roots in the criminal law. It was initially introduced to prevent the limited company form from being exploited at the expense of the state, by allowing tax liabilities to be accumulated and used as risk capital. The provisions set out in Chapter 59, Pa

Frågeställning: - Vilka av en charterresas komponenter anser resenärer vara viktiga respektive mindre viktiga att charterarrangörer tar ansvar och kompenserar för vid missnöje hos kunden för att skapa en nöjd kund? Syfte och bidrag: Syftet med denna kandidatuppsats är att analysera vilka komponenter i en charterresa som resenärer anser vara viktiga respektive mindre viktiga, med fokus på ansvar oc

The extraordinary diversity of flowering plants has long captivated biologists andevolutionary ecologists. Plant-insect relationships are recognized as a major driverof this diversity, with pollinators playing a crucial role in angiosperm speciation andtrait diversification. Numerous observational and experimental studies have shownthat pollinators influence the evolution of floral traits—such as

In the current context of climate and anthropogenic change, assessing the adaptive capacity of coastal communities, i.e., their ability to adapt, navigate and/or recover from the impacts of change is key in coastal management and decision-making processes. Framing in adaptive capacity assessments (i.e., what is highlighted) influences how coastal communities’ adaptive capacity is perceived and und

The European Union regulation on deforestation-free products (EUDR) represents a policy innovation with important implications for the governance of global commodity chains. We discuss the risks and limitations of this policy derived from an ex-ante assessment of the robustness of its theory of change. For doing so, we use insights from the literature on zero-deforestation commitments and other pr

Pollinator-mediated reproductive interactions among co-flowering plant species provide a canonical example of how biotic factors may contribute to species coexistence, yet we lack understanding of the exact mechanisms. Flowering-dominant and unusually attractive “magnet species” with disproportionate contributions to pollination may play key roles in such reproductive interactions, but their relat

Divergent patterns of phenotypic selection on floral traits can arise in response to interactions with functionally distinct pollinators. However, there are a limited number of studies that relate patterns of phenotypic selection on floral traits to variation in local pollinator assemblages in pollination-generalized plant species. We studied phenotypic selection on floral traits of Viscaria vulga

Resilience – broadly understood as withstanding, and adapting to, shocks and risks – has emerged as a central discursive device for converging humanitarian needs with climate change responses. This paper's human-centred engagement with resilience draws on the case of smallholder farmers engaged in rain-fed cocoa production in Ghana's Central Region, to systematically unpack how poverty shapes smal

In recent years, an increasing number of ecosystems are threatened by seasonal flooding, changing non-flooded shoreland (NF) into seasonally flooded wetland (SF), but the consequences of this hydrological change for soil organic carbon (SOC) dynamics remain unknown. In this study, we investigated how the SOC content was determined by flooding duration and soil physicochemical variables in adjacent

Biological invasions pose a global challenge, affecting ecosystems worldwide and human societies. Knowledge of the evolutionary history of invasive species is critical to understanding their current invasion success and projecting their future spread. However, to date, few studies have addressed the evolutionary history and potential future spread of invaders simultaneously. In this study, we expl

Pollinators play a central role in shaping the astounding diversity of angiosperm flowers. Flowers are complex, multidimensional, genetically and functionally integrated phenotypes, rendering it a challenge to quantify and interpret observed trait variation. Even variation in simpler trait measurements is a challenge to interpret, because of the multitude of selective agents and evolutionary proce

Climate change loss and damage research and policy includes biodiversity loss as a non-economic loss and damage. Yet there is scant understanding of what is loss and damage in tropical fisheries and how it is measured. We conduct the first systematic review of loss and damage in fisheries. The study uses a qualitative interpretivist values–based lens to examine fishers’ intrinsic, instrumental, an

Many plants have precise pollen placement strategies, ensuring that large amounts of pollen are deposited on small and discrete areas of pollinators' bodies. This may lead to male–male competition if pre-existing pollen (1) is smothered or displaced by pollen from subsequent male flowers or (2) prevents subsequent pollen from attaching to pollinators. We investigated these alternative hypotheses u

Land use change from agricultural intensification has been highlighted as one of the major drivers of global declines in insects, reducing species diversity and abundance and shifting community composition towards generalist species. However, it remains a challenge to determine how land use change impacts the genetic diversity of species and populations even if this diversity is vital to their lon

Coloured sticky traps are commonly used to monitor insect pests. Colour affects trap performance, with preferred colours often differing between species, making selection of trap colour for effective management of multiple pests challenging. Greenhouse whitefly (GWF) Trialeurodes vaporariorum and Western flower thrips (WFT) Frankliniella occidentalis, are major horticultural pests that often co-oc

To a large degree, economic metrics and mechanisms underpin the design of adaptation policies. Such a focus has undesired consequences on the effectiveness of adaptation measures as well as on our ability to prevent incommensurable losses. The article puts forward four strategic changes in adaptation policy that shift the focus away from markets and toward community-level visions of what a liveabl