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Enligt den så kallade korrigeringsregeln i 14 kap. 19 § IL följer att när ett re-sultat av en näringsverksamhet blir lägre, till följd av att villkor som avtalats avviker från vad som skulle ha avtalats mellan sinsemellan oberoende nä-ringsidkare, ska resultatet beräknas till det belopp som det skulle uppgått till om sådana villkor inte funnits. Bestämmelsen är ett uttryck för en internation-ellt Chapter 14 § 19 of the Swedish income taxation act, also known as the “cor-rection rule”, states that when the result of a business is lower than it should be because a contractual term deviates from what would be the contractual terms between independent businesses, the result shall be calculated as if such contractual terms did not exist. The rule is a manifestation of the international-ly recog

In the process of urbanization and growing cities the city´s limits are expanding, and as a result the industrial areas once located in the periphery of the city have now increased in interest. In recent decades there has been a change within cultural policy, which has altered the way in which we plan our cities and view the value of culture and creativity. This essay studies the culture within t

With food shortage becoming a growing problem at the same time as the world population increases and cities become more densely populated than ever before, resource efficiency has become a more dire issue than ever. One major problem in food production today is that production efficiency is very weather dependent, transportation is also a big factor in environmental impact and almost half the worl

This project has been about understanding the public furniture market from a designers perspective and to develop a competitive design concept based on the needs of different stakeholders in the field of outdoor public products. The research has been mainly in forms of interviews and observations with a focus on Stockholm as geographical scope. I chose to focus on one city as the structure and r

När man pratar om industriellt underhållsarbete är mänskliga fel ett viktigt ämne att hantera. Olika typer av mänskliga misstag till följd av farliga tillstånd i vissa speciella parametrar, s.k. Performance Shaping Factors (PSFs) introducerar nya och oförutsägbara risker. Detta examensarbete presenterar en metod som, till skillnad från många metoder som finns tillhands idag, är tänkt som en enkel When discussing industrial maintenance, human error is a topic that easily comes to mind. Slips, lapses and mistakes due to hazardous settings of critical conditions referred to as Performing Shaping Factors (PSFs) introduce unforeseen and unanticipated risks. Unlike several tools to date, the methodology presented in this master thesis is thought to serve as an easy and fast way to identify risks

Gravitational encounters between a single star and a binary system can frequently occur in the cores of dense stellar systems like globular clusters. These three-body scattering encounters can lead to a variety of outcomes since the energy of the binary components can be exchanged with the interacting single star. The outcome of these interactions strongly depend on the initial conditions of the i

The cost of developing and researching novel molecular compounds in the pharmaceutical industry is very high today. If an actor accidentally releases too much information about a novel molecule to the public the molecule becomes prior art, and as an effect, can not be patented. This has resulted in a fragmented space where collaboration across organizations is virtually non-existent. We propose a

Nowadays, the immense amount of discussions exists regarding the gender roles and social inequalities between men and women in the world. The concept of gender equality can be distinguished differently when it comes to the country’s political and economic issues, and aspects such as culture, traditions, history and mentality, that play a crucial role in the creation of the society. Being one of th

The thesis aims to understand if seed saving practiced by oppressed small-scale farmers and peasants who are affiliated with Navdanya can be seen as a technology of resistance against the dominant agri-food industrial paradigm. Another aim is to find out how political and cultural meanings are attached to seed saving. It also aims to challenge this aforementioned paradigm. The inquiry is exemplifi

The purpose of the paper is to draw attention to the technological advance and its impact on marketing strategies in the hospitality industry. It examines the development of the profile of future consumers and their relationship towards technology. In order to approach the new consumer a brand touch-point wheel framework was used as a filter which enabled to analyze the communication between hotel

Populärvetenskaplig sammanfattning: Under slutet på juraperioden och början på kritaperioden såg vår del av världen helt anorlunda ut. Nordamerika låg sammanslaget med Europa och Atlanten hade ännu inte skapats. De enorma krafter som rör sig inne jorden, och ger upphov till jordbävningar och vulkanutbrott, hade dock börjat verka för att separera kontinenterna. Stora sprickor i jordskorpan började On the footwall side of the Coffee Soil Fault in the Danish Central Graben, five potential petroleum reservoir structures were distinguished on seismic images. The deposits were formed during the Late Jurassic-Early Cretaceous transition. South of these structures coarse clastic sediments of Late Jurassic to Early Cretaceous age, interpreted as submarine fans, have been drilled in a few wells. To

Vulvar pain has been known of for thousands of years but the general knowledge of vulvar pain is limited and the condition receives less medical attention than other disorders. Previous research focus on physical and/or psychological causes, treatment strategies and problematizing female sexuality due to women’s inability to engage in sexual intercourse. This master thesis attempt to understand v

This Master Thesis describes the product development of a medical laboratory machine. The purpose of the project was to generate and evaluate different concepts of a device that is to be included in a bigger process named Dried Blood Spot testing (DBS) in which dried blood samples are collected and analyzed. The device developed here shall relocate the blood samples from a paper slip, mounted on a

The aim of this master thesis is to detect and recognise wheels in images by means of image analysis. This could later on serve as a foundation for a safer vehicle counting and classification method than those currently in use that requires personnel to cross the lanes on installation. The general layout of the classification system consists of five stages: multi-scale transformation, window ext

The purpose of the paper is to draw attention to the technological advance and its impact on marketing strategies in the hospitality industry. It examines the development of the profile of future consumers and their relationship towards technology. In order to approach the new consumer a brand touch-point wheel framework was used as a filter which enabled to analyze the communication between hotel

Problem discussion: The internal foundry of ITT Flygt occasionally has problems with on-time delivery to the product workshops. This could lead to extra costs regarding labour and stock keeping. ITT Flygt are today unaware of the extent of these costs. Objectives: The main objective of the master thesis is to investigate the effects of low delivery accuracy from the foundry to PVC. This main objec

I amerikansk rättsekonomisk doktrin har under de senaste 40 åren diskuterats huruvida avtalsbrott som medför att den totala välståndsökningen i samhället ökar ska erkännas och kanske till och med uppmuntras av rättsordningen. Den teori som definierar denna fråga kallas the Theory of Efficient Breach – teorin om effektiva avtalsbrott. I denna uppsats studerar författaren vitesklausuler i ljuset av In short, this thesis discusses if liquidated damages clauses can be used as redemption clauses in Sweden and if such use can be defended and explained with the theory of Efficient Breach. Redemption clause is used in the thesis as the term for a liquidated damage clause, where its remedy is paid by a party instead of performing in accordance with the agreement. The thesis consists of a review of

A sustainable development was defined by the Brundtlandscommission for the United Nations Conference on Environment and Development as "... a development that meets present needs without compromising future generations to meet their own needs". The definition includes a broad consideration of economic, environmental and social aspects. The definition thus creates a good example of the

Syftet med denna undersökning är att granska registrering av domännamn under den svenska toppdomänen .se. Uppsatsen har för avsikt att ge en övergripande insyn i ett aktuellt ämne och analysera problematiken med lagstiftning och regelverk. Uppsatsen har i första han genomförts genom studier av regeringens propositioner, gällande lagtext samt praxis. I andra hand har relevant litteratur använts, inThe aim of this thesis is to investigate the registration process and regulation of domain name registration with the national top domain .se. The thesis intends to provide an overview of a contemporary topic and analyze issues regarding the regulatory framework. It is primarily based upon governmental propositions, applicable legislation and jurisprudence. Secondarily is relevant literature used,

In light of remaining high levels of deforestation, the importance of effective collaboration with Indigenous Peoples and Local Communities increasingly receives international attention. This qualitative case study aims to understand how the foundation for a just collaboration can look like by taking the example of one of the most widely discussed financing mechanisms, REDD+. Focusing on the Talam