Search results

Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. Syftet bakom undersökningen är att utreda huruvida om den This thesis examines the Swedish implementation of the exchange of shares mechanism for individuals, found in article 8 of the Tax Merger Directive, henceforth TMD, and how Sweden has chosen to safeguard its taxation right when the shareholder holding exchanged shares emigrates to another EU MS. The purpose behind this is to examine if the Swedish im-plementation, given the more recent case-law fr

Author: Elena Mårtensson Title: “It’s the best tool that we have gotten since the lifts!” - A study on the development of dementia care through the nursing project "Observation Schedule for Problem Behavior”, The Clinic of Cognitive Medicine in Lund. Supervisor: Susanna Persson Examiner: Anders Östnäs Dementia care, currently focusing on the whole patient afflicted with dementia and their

The European Union implements the Environmental Noise Directive (END), which offers a framework for evaluating and assessing environmental noise. All EU members are required to create strategic noise maps to inform the public about noise pollution and its effects. This study followed these directives and guidelines to collect the required data and employed the NORD2000 model to simulate traffic no

Barn och unga lever i en värld där de riskerar att möta svårigheter som kan påverka deras hälsa och utveckling negativt. Interventioner för att stärka barns motståndskraft behövs för att skydda mot negativa konsekvenser rotade i utmaningar under uppväxten. Traumamedveten omsorg (TMO) är en psykoedukativ intervention, som ges till vuxna i barnets närmiljö. Tidigare forskning har undersökt TMO utifrIn today’s society, children and adolescents face adversities that can impair their mental health and psychological development. Interventions that aim to strengthen children’s resilience are crucial in order to protect children from detrimental outcomes. Trauma-Informed Care (TIC) is a psychoeducational intervention, which is administered to adults in children’s environments. Previous research ha

Voluntary carbon markets (VCM) have grown significantly over the past years. However, the VCM is facing a ‘credibility crisis’ due to governance, technical, and market issues. Notably, despite the significant role of credibility in the VCM, a lack of systematic assessment frameworks in this area is discerned. To address this knowledge gap, this thesis set out to build, test, and evaluate a framewo

Objective: This review aims to consolidate contemporary literature examining the impact of physical activity (PA) and exercise on sensitisation and pain perception in individuals with chronic non-specific low back pain (cLBP). Methods: A semi-systematic approach was employed, utilising Pubmed and PEDro databases for the period between 2013-2023. Eligibility criteria included randomised control tri

Sveriges våldsutveckling har väckt debatt om införandet av säkerhetszoner som brottsförebyggande åtgärd. Lagstiftningen trädde i kraft den 25 april 2024 och ger polisen befogenhet att genomföra visitationer och husrannsakan i transportmedel utan att det behövs en konkret brottsmisstanke. Denna studie ämnar att undersöka hur poliser i Malmö, Göteborg och Stockholm resonerar kring vilka fördelar res

Vehicle-to-everything (V2X) is a promising power storage solution for the challenges succeeding the Swedish renewable energy transition. Although, it is a niche innovation facing obstacles such as inadequate infrastructure, uncertainties of battery degradation and a lack of appropriate standards, which hinders its development. This thesis explores the business case for V2X for X Shore’s electric b

Following the increasing number of climatic shocks and disasters, the poor and most vulnerable are disproportionately affected as their already exposed situation becomes further worsened. The gendered impacts of climate disasters have demonstrated how women and girls vulnerable position is exacerbated in relation to existing socio-cultural norms and inequalities, making them one of the most vulner

Biodiversity is today rapidly decreasing, and one of the main threats is land use intensification in forest landscapes. By improving the forest quality in the surrounding landscape of protected areas, the level of biodiversity could increase, and green infrastructure areas have been proposed as a method in Sweden. These areas are called Valuable Forest Areas (VFAs), and contain high densities of s

Volunteers fill an important function in the social work that constantly and in various ways goes on in our society. Without the volunteers' involvement there is a risk that many more people fall between the cracks than actually do, even in the Swedish welfare state. Since volunteers are people whose resources are finite, it is important to gain insight into what motivates, encourages and even

A search for the electroweak production of charginos and sleptons decaying into final states with two electrons or muons is presented. The analysis is based on 139 fb- 1 of proton–proton collisions recorded by the ATLAS detector at the Large Hadron Collider at s=13 TeV. Three R-parity-conserving scenarios where the lightest neutralino is the lightest supersymmetric particle are considered: the pro

The paper aims at examining the levels of social cohesion and socio-economic dysfunctionality in former State Agricultural Farms (post-PGR) areas and at assessing the possibilities for initiating bottom-up actions, and for participating in the creation of mechanisms for local development. Data used in the study was obtained in multimethods approach, i.e. mainly during a questionnaire survey, in-de

Background: The emergence of highly active novel agents has led some to question the role of autologous haematopoietic stem-cell transplantation (HSCT) and subsequent consolidation therapy in newly diagnosed multiple myeloma. We therefore compared autologous HSCT with bortezomib–melphalan–prednisone (VMP) as intensification therapy, and bortezomib–lenalidomide–dexamethasone (VRD) consolidation the

Det svenska universitetssystemet har vuxit till att bli en omfattande och komplex institution. Expansionen har inte bara gällt antalet studenter, lärare och forskare utan också den administrativa ram de verkar inom och de personalkategorier som ingår däri. Men förhållandet mellan lärarkår och administratörer präglas inte sällan av misstro. I sin artikel vill Ola Agevall och Gunnar Olofsson tränga

Parkinson's disease (PD) is a neurodegenerative disorder characterized by protein inclusions mostly composed of aggregated forms of α-synuclein (α-Syn) and by the progressive degeneration of midbrain dopaminergic neurons (mDANs), resulting in motor symptoms. While other brain regions also undergo pathologic changes in PD, the relevance of α-Syn aggregation for the preferential loss of mDANs in PD