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De svenska riktade ränteavdragsbegränsningsreglerna infördes år 2009 i syfte att förhindra oönskad skatteplanering där den svenska skattebasen urholkas genom ränteupplägg med lån mellan bolag inom samma intressegemenskap. Regelverket återfinns numera i 24 kap. 18–20 §§ IL och begränsar avdragsrät-ten för räntekostnaderna på koncerninterna lån. Regelverket ändrades först år 2013 och sedan igen år 2The Swedish targeted interest deduction rules were introduced in 2009, aim-ing to prevent unwanted tax planning that erodes the Swedish tax base through interest schemes involving loans between intra-group companies. The rules are now located in Chapter 24, Sections 18–20 of the Income Tax Act (ITA) and limit the right to deduct interest costs on intra-group loans. The rules were modified in 2013,

När EU-kommissionens direktiv Corporate Sustainability Due Diligence Directive (CSDDD) röstades igenom i juli 2024 förändrades spelplanen för företag verksamma inom den Europeiska unionen (EU). CSDDD omvandlar det tidigare frivilliga ansvaret att leva upp till Corporate Social Responsibility (CSR) till att bli juridiskt bindande regler. Företag som omfattas av CSDDD är skyldiga att utföra tillbörlWhen the European Commission’s Corporate Sustainability Due Diligence Directive (CSDDD) was voted through in July 2024, the playing field for companies operating within the European Union (EU) changed. The CSDDD transforms the previously voluntary responsibility to adhere to Corporate Social Responsibility (CSR) into legally binding regulations. Companies subject to the CSDDD are required to perfo

Advokatyrket har en ovanlig plats i samhället. Advokater är inte statligt anställda men statligt reglerade, anses väsentliga för en demokratisk rättsstat och står under konstant granskning. Dessa förutsättningar ställer krav på advokaternas moraliska rättfärdighet och särskiljer yrket från gängse förtjänstorienterade konsulttjänster. Denna ställning i samhället kan ge intrycket av en sedan länge eThe legal profession holds a unique position in society. Lawyers are not government employees but are state regulated, considered essential for a democratic rule of law, and are under constant legal and public scrutiny. These conditions demand moral integrity from lawyers and distinguish the profession from typical profit-oriented consultancy services. This position in society might give the impre

Denna uppsats har klargjort utvecklingen av våldtäktsdefinitionen och det rättsliga skyddet mot våldtäkter i väpnade konflikter sedan 1900-talet. En rättsdogmatisk metod har använts med betoning på folkrättens rättskällelära, där två centrala frågeställningar har granskats. Denna studie har utrett gällande rätt, inklusive tre banbrytande rättsfall: Akayesu, Furundžija och Kunarac. Uppfattningen This thesis has clarified the development of the definition of rape and the legal protection against rape in armed conflicts since the 1900s. A legal dogmatic method has been used with an emphasis on the sources of law in international law, where two central research questions have been reviewed. This study has examined current law, including three groundbreaking legal cases: Akayesu, Furundžija a

Den 1 september år 2024 trädde nya ändringar av preventivlagen ikraft. Dessa ändringar innebär bland annat att hemlig rumsavlyssning, HRA, kan användas i preventivt syfte. Ändringen innebär även att personer som inte är av intresse för brottsförebyggande myndigheter kan utsättas för HRA. I yttersta fall kan avlyssningsutrustning installeras i individers hem om det finns synnerlig an-ledning att anOn the first of September 2024, new changes to the prevention act came in to effect. These changes mean that secret bugging, HRA, can be used for pre-ventative purposes. The changes also means that individuals that are of no interest to criminal investigations authorities can be subjected to HRA. In ex-treme cases wire-tapping equipment can be installed in individuals’ homes if there is a signific

I Sverige är den kroppsliga integriteten skyddad både genom regeringsformen och den europeiska konventionen om skydd för de mänskliga rättigheterna och de grundläggande friheterna. Inom hälso- och sjukvården konkretiseras denna rättighet via 4 kap. 2 § patientlagen (2014:821) (PL) som stadgar att vård enbart får ges med patientens samtycke, om inte annat följer av särskild lagstiftning. Ett uIn Sweden, bodily integrity is protected by both the Instrument of Government and the European Convention for the Protection of Human Rights and Fundamental Freedoms. In the context of healthcare, this right is concretized through Chapter 4, Section 2 of the Patient Act (2014:821), which stipulates that care may only be provided with the patient's consent, unless otherwise prescribed by specif

The integration of renewable energy sources such as solar and wind power is steadily increasing, which introduces challenges such as voltage fluctuations, reduced system stability, and lower power quality. Battery Energy Storage Systems (BESS) can support the grid by providing services such as frequency regulation and peak shaving, contributing to a more stable and energy-efficient power system.

Föremålet för uppsatsen är frågan om hur immaterialrättsliga fel bör bedömas inom ramen för svensk köprätt, med särskilt beaktande av att KöpL saknar en uttrycklig reglering av denna feltyp. Inom den klassiska köprättsliga systematiken skiljs mellan faktiska fel, rättsliga fel och rådighetsfel. Immaterialrättsliga fel intar emellertid en särställning, eftersom de inte utan vidare låter sig inordnaThe subject of the thesis is the question of how intellectual property-related defects should be assessed within the framework of Swedish sale of goods law, regarding the fact that it lacks an explicit regulation of this type of defect. Within the classical system of sale of goods law, a distinction is drawn between factual defects, legal defects, and defects relating to restrictions on use. Intel

This article examines how intensive care staff navigated the emotional and temporal complexities of the COVID-19 pandemic, drawing on qualitative data from two Swedish ICUs. Rather than treating emotional responses as secondary reactions to crisis, the analysis shows that emotions were deeply embedded in professional feeling rules, organizational hierarchies, and the poly-temporal unfolding of the

Sustainability is discussed in literature as complex, ambiguous, and partly contradictory, which makes it difficult for store personnel to fully grasp what can be classified as sustainable and how sustainability can be staged and represented in the retail grocery environment. Drawing on symbolic interactionism and Goffman’s dramaturgical perspective, this dissertation explores how sustainability i

Populärvetenskaplig sammanfattning: En verksamhet eller åtgärd kan ha stor inverkan på människor, djur, växter, mark, vatten, luft, klimat, landskap och kulturmiljö. För att fatta bästa möjliga beslut om en projekt-ut-formning som tar hänsyn till konsekvenserna för olika berörda miljövärden åter-finns kravet på miljökonsekvensbeskrivning, MKB, i svensk lagstiftning. Syftet med en MKB är att identiAn activity or a measure might have a great impact on people, animals, plants, soil, water, air, climate and landscape. In order to describe the direct and indirect effects an intended activity might have an Environmental Impact Assessment (EIA) must be carried out. This demand is regulated in Swedish legislation and makes it possible to achieve as small impact on the environment as practicable. A

Popular Abstract in Swedish Infektionssjukdomar är lika vanliga hos fiskar som hos alla andra djur. Dessa infektioner kan orsakas av virus, bakterier samt eukaryota organismer som svamp och protozoer. I naturliga fiskpopulationer utgör detta ett litet problem men får stora ekonomiska konsekvenser i fiskodlingar eftersom ett stort antal fiskar kan infekteras på kort tid och i värsta fall dö, ca 10 Infectious pancreatic necrosis virus (IPNV) is a Birnavirus that infects salmonid fish. The infection is usually mortal for fish under six months of age, while older fish become carriers, usually without any signs of infection, and will spread the virus to other susceptible fish and to their offspring. IPNV is an icosahedral, naked virion and the genome consists of two segments of double-stranded

Cobalt (Co) nanoparticles (NPs) may be diffusely dispersed into natural ecosystems from various anthropogenic sources such as traffic settings and eventually end up in aquatic systems. As environmentally dispersed Co NPs may be transferred through an aquatic food web, this study investigated this transfer from algae (Scendesmus sp.) to zooplankton (Daphnia magna) to fish (Crucian carp, Carassius cCobalt (Co) nanoparticles (NPs) may be diffusely dispersed into natural ecosystems from various anthropogenic sources such as traffic settings and eventually end up in aquatic systems. As environmentally dispersed Co NPs may be transferred through an aquatic food web, this study investigated this transfer from algae (Scendesmus sp.) to zooplankton (Daphnia magna) to fish (Crucian carp, Carassius c

Objective: To identify predictors of prediabetes using feature selection and machine learning on a nationally representative sample of the US population. Materials and methods: We analyzed n = 6346 men and women enrolled in the National Health and Nutrition Examination Survey 2013-2014. Prediabetes was defined using American Diabetes Association guidelines. The sample was randomly partitioned to Objective: To identify predictors of prediabetes using feature selection and machine learning on a nationally representative sample of the US population. Materials and methods: We analyzed n = 6346 men and women enrolled in the National Health and Nutrition Examination Survey 2013-2014. Prediabetes was defined using American Diabetes Association guidelines. The sample was randomly partitioned to t

Denna studie har syftat till att kartlägga allmänbefolkningens exponering för vissa luftburna cancerframkallande ämnen: bensen, 1,3-butadien, formaldehyd, kvävedioxid, kväveoxid samt ozon. Undersökningen genomfördes i Malmö under hösten 2014 och inkluderade totalt 42 slumpvis utvalda malmöbor i åldrarna 20-50 år. Samtliga mätningar, bortsett från formaldehyd, upprepades på 22 personer. Tjugo av de

The retina is a thin tissue layer on the inside of the eye and may be subject to tractional forces in diseases like myopia, retinoschisis, and retinal detachment. Müller glial cells (MGCs) are the only cells spanning the entire retinal thickness and hypothetically respond to mechanical stress imposed across retinal layers. We designed a device to apply force in vitro perpendicular to the retinal sThe retina is a thin tissue layer on the inside of the eye and may be subject to tractional forces in diseases like myopia, retinoschisis, and retinal detachment. Müller glial cells (MGCs) are the only cells spanning the entire retinal thickness and hypothetically respond to mechanical stress imposed across retinal layers. We designed a device to apply force in vitro perpendicular to the retinal s

AbstractPurpose: This study aims to examine the association between auditor and chief financial officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with theirgender. These aims are inspired by the notion that gender differences will be overrulePurposeThis study aims to examine the association between auditor and chief financial officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the

In the beginning of the public career of Jesus, Mark and Matthew both narrate how Jesus “calls” four fishermen to follow him which results in an immediate positive response (Mark 1:16–20/Matt 4:18–22). How is the reader to understand Jesus’ calling of disciples? Is Jesus making an authoritative command or does he merely invites the fishermen? What is Jesus doing when he “calls” his disciples? ThesIn the beginning of the public career of Jesus, Mark and Matthew both narrate how Jesus “calls” four fishermen to follow him which results in an immediate positive response (Mark 1:16–20/Matt 4:18–22). How is the reader to understand Jesus’ calling of disciples? Is Jesus making an authoritative command or does he merely invites the fishermen? What is Jesus doing when he “calls” his disciples? Thes

A key question for evidence-based medicine (EBM) is how best to model the way in which EBM should‘[integrate] individual clinical expertise and the best external evidence’. We argue that the formulations and models available in the literature today are modest variations on a common theme and face very similar problems when it comes to risk analysis, which is here understood as a decision procedure

Abstract: Background: Matrix Gla protein (MGP) is an extrahepatic protein that is dependent on glutamate carboxylation, a vitamin K-dependent process. Its dysfunctional form, desphosphouncarboxylated- MGP, has been associated with increased arterial calcification and stiffness. The aim of this study was to measure the degree of postoperative carboxylation of MGP and two other Gla proteins in patieBACKGROUND: Matrix Gla protein (MGP) is an extrahepatic protein that is dependent on glutamate carboxylation, a vitamin K-dependent process. Its dysfunctional form, desphospho-uncarboxylated-MGP, has been associated with increased arterial calcification and stiffness. The aim of this study was to measure the degree of postoperative carboxylation of MGP and two other Gla proteins in patients schedu