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Fåmansbolagsreglerna är ett mycket komplext regelverk som har sedan de första bestämmelserna infördes diskuterats, kritiserats och utvecklats. Bestämmelser som reglerade situationer som kunde uppstå i företag med en eller ett fåtal ägare infördes för första gången år 1976. Bestämmelserna infördes framförallt för att undvika att den fördelning av arbetsinkomster och kapitalinkomster valdes, som varThe closely held company rules is a very complicated set of rules that has been constantly discussed, criticized and under development. Tax rules that regulated situations in companies with one or only a few owners were first introduced in 1976. The rules were introduced to avoid that the division of labour income and capital income was chosen that was the most advantageous from a tax perspective

Populärvetenskaplig sammanfattning: Om ett föremål skjuts på från två olika håll, då är det ofta svårt att veta i vilken riktning det slutligen kommer att röra sig. Ännu svårare blir det förstås, om storleken på de pådrivande krafterna är okänd. Vassen i sjön Vänern är nu i en liknande, nästan villrådig fas. Den kan besluta att växa och ta sig vidare ut i vattnet, eller att minska och på så vis håA new regulation of water levels in lake Vänern, causes reason to expect reed to spread over larger areas. However, geese have the opposite effect, that is, their grazing on reed is expected to reduce the reed distribution. Hence, grazing by geese on reed will be monitored to cover the larger variables that affect the reed distribution after the introduction of the new water regulation. A method f

The purpose of the project is to recommend one common way of how to calculate a conversion factor that should be used to convert sales into the corresponding volume in cubic meter. The conversion factor is a forecasted average value per cubic meter of an IKEA product and could be seen as a model of the future. The authors of the thesis have no intensions to provide a perfect model that is an exact

Theories of Economics of Crime suggest that the unemployment rate should influence the crime rates and especially property crime rates. In this paper I investigate the effect of three different types of unemployment on crime rates (total unemployment (age 16-64), youth unemployment (age 18-24) and long-term unemployment (age 20-64)). Although theory is mostly applicable on property crimes I also i

Problem area Alfa Laval is a world leading company in the heat transfers area and have the vision to continue to be that in the future as well. The company has a lot of press lines where the utilization is high and also has started to become old. Prognosis shows that there is an increased demand of heat exchanger in the future. This increased demand is not something that existing lines will manag

Conversion of biomass to liquid fuels, such as ethanol, has been investigated during the past decades. First due to the oil crisis of the 1970s and lately because of concerns about greenhouse effect, ethanol has been found to be a suitable substitute for gasoline in transportation. Although ethanol is produced in large quantities from corn starch, the conversion of lignocellulosic biomass to ethan

Inflammatory bowel disease (IBD, i.e. primarily Crohn's disease and ulcerative colitis) is characterised by a chronic or relapsing inflammation of the digestive tract. The thiopurine drugs 6-mercaptopurine (6-MP) and azathioprine (AZA, an imidazol derivative and pro-drug of 6-MP) are currently used to an increased extent in IBD, particularly in Crohn's disease. Metabolism of thiopurines is comple

Software architecture, the underlying structure to a software system, is an asset which can be invested in. Such investments can later be capitalized on in the form of e.g. increased flexibility and enhanced maintainability. These benefits may be gained in a system developed in one project, but are much more visible in a strategic perspective when several projects share resources. Architectural de

A partition study with peptides and recombinant proteins in poly(ethylene glycol)4000-potassium phosphate aqueous two-phase systems has been performed. The aim was to study to what extent the insertion of charged residues could affect protein partition in addition to the already observed effects of tryptophan residues. The model proteins used are based on a staphylococcal protein A derivative, Z,

I-131 radionuclide therapy studies have not shown a strong relationship between tumor absorbed dose and response, possibly due to inaccuracies in activity quantification and dose estimation. The goal of this work was to establish the accuracy of I-131 activity quantification and absorbed dose estimation when patient-specific, 3-dimensional (3D) methods are used for SPECT reconstruction and for abs

Sammanfattning Rapporten utgör en brandteknisk riskvärdering av Sveaplan köpcentrum och är framtagen i studiesyfte i kursen VBR054, Brandteknisk Riskvärdering, på brandingenjörsprogrammet vid Lunds Tekniska Högskola. Anläggningen omfattar cirka 8700 m2 och består av diverse butiker samt en enklare restaurang. Vid platsbesöket stod två lokaler tomma och då information gällande framtida hyresgäster Abstract The main purpose of the report is to examine the egress safety at Sveaplan köpcentrum in Eskilstuna in case of fire. Sveaplan köpcentrum is a shopping mall with different kinds of shops and a restaurant. When visiting the shopping centre two of the compartments were empty and two fictitious companies were therefore pursued. Three different fire scenarios were analyzed and simulated in th

This essay provides an analysis of the relation between the value added tax (VAT) and the size of the informal sector in Africa. The proposed hypothesis is that due to incentive mechanisms provided by VAT, tax evasion, and hence the size of the informal sector, should decrease when VAT replaces other standard consumption taxes, primarily the retail sales tax (RST) and the turnover tax (TOT). The

Field studies to investigate the effects of Intelligent Speed Adaptation (haptic respectively auditory warnings) were carried out in Hungary and Spain. In a before/after within subject study, 20 test drivers in each country, tested both the Active Accelerator Pedal and an auditory warning system. Both systems had an effect on speed and the effect was greater for the Active Accelerator Pedal than f

The thesis concerns glycosyl transfer with use of b-glycosidases, most of them from hyperthermophilic organisms. Both optimisation of the reaction conditions and protein engineering in terms of site-directed mutagenesis were used to improve b-glycosidase-catalysed reactions. The first part of the work deals with conversion of lactose into valuable products such as galacto-oligosaccharides (GOS) an

The Hipparcos mission (1989-1993) resulted in the first space-based stellar catalogue including measurements of positions, parallaxes and annual proper motions accurate to about one milli-arcsecond. More space astrometry missions will follow in the near future. The ultra-small Japanese mission Nano-JASMINE (launch in late 2013) will determine positions and annual proper motions with some milli-arc

Popular Abstract in Swedish Potatis har varit, och är fortfarande ett viktigt baslivsmedel i svensk kosthållning. Det finns många sorter med olika egenskaper vilket bidrar till dess variationsrikedom. Potatisen är en rik källa till stärkelse, kostfibrer samt vitaminer och mineraler, t ex C-vitamin och järn. En invändning mot potatis ur nutritionell synvinkel är att stärkelsen lätt bryts ned av enzDespite decreased consumption potatoes still constitute an important staple in the Swedish diet. An objection to potatoes and potato products from a nutritional point of view is the ease by which the starch is digested and absorbed in the gastrointestinal tract. This results in unfavourably high glycaemic and insulinaemic responses (glycaemic index, GI and insulinaemic index, II, respectively). Su

Attosecond pulses produced by high-order harmonic generation in gases driven by intense laser fields have become a cornerstone technique for probing ultrafast electronic motion in matter. These applications require a good knowledge of the temporal and spectral properties of the emitted radiation. In this work, we generate a train of two to three attosecond pulses that we characterize using two-col

Information technology is in common use in our society and has affected government offices around the world and in Sweden as well. This has created a whole new form of administration that uses computerised aid in handling areas that generate a big amount of cases. Earlier examples of this within the Swedish administration is the tax authority's tax return through the Internet or by SMS and the

Introduction: Increased theta and delta power and decreased alpha and beta power, measured with quantitative electroencephalography (EEG), have been demonstrated to have utility for predicting the development of dementia in patients with Parkinson’s disease (PD). Noradrenaline modulates cortical activity and optimizes cognitive processes. We claim that the loss of noradrenaline may explain cogniti