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I uppsatsen undersöker och analyserar jag sakens avgränsning i inkomstskattemål med användning av rättspraxis, doktrin och förarbeten. Begreppet ”saken” definieras inte särskilt i lagstiftningen. Det överklagade beslutet samt klagandens yrkanden och de omständigheter som åberopas till stöd för yrkandet anger emellertid, enligt förarbetena, processens ram. Min slutsats är att avgränsningskriterieThis essay is based on an analysis of case-law, legal literature and legislative history and its purpose is to examine the subject matter in income tax cases. The term ”subject matter” in income tax cases isn’t defined by law. However, legislative history states that the contested decision together with the appellant’s claims and the circumstances invoked by the appellant delimit the subject matte

Formell jämlikhet innebär en garanti för likabehandling och går ut på att lagstiftningen till sin utformning inte får särbehandla en viss grupp. Detta innebär att rättsregler ska vara generellt utformade och garantera likabehandling för alla inblandade parter. Kvinnor och män är emellertid på många samhällsområden ojämlika parter. Detta beror delvis på genusstrukturer som i vissa sammanhang lyfterFormal equality implies a guarantee for equal treatment and involves legislation that cannot be discriminatory against a certain group. This means that legislative rules have to be general and guarantee equal treatment for all involved parties. Women and men are not equal parties in all areas of society, however. This is partly due to gender structures that in certain situations view male qualitie

Hållbar utveckling är ett begrepp som fått ökat genomslag i ljuset av den pågående globaliseringen. Även om det finns flera definitioner till begreppet så innebär hållbar utveckling i sak en strävan efter en varaktig och långsiktig ekonomiskt tillväxt utan att för den sakens skull försaka sociala resurser eller skada naturens ekosystem. Då en allmän uppfattning av globaliseringen är att den bidrarThe notion of sustainable development has gained increased interest due to the on-going process of globalisation. Sustainable development as a concept refers to lasting economic growth that does not deplete social resources or harm ecosystems. As there is a general perception that globalisation brings markets and society ever so close to each other, demands are being raised to hold market actors –

The purpose of this study was to evaluate 10 process-based terrestrial biosphere models that were used for the IPCC fifth Assessment Report. The simulated gross primary productivity (GPP) is compared with flux-tower-based estimates by Jung etal. [Journal of Geophysical Research 116 (2011) G00J07] (JU11). The net primary productivity (NPP) apparent sensitivity to climate variability and atmospheric

The era when customers bought what companies produced is long gone. The situation is now reversed and companies must produce what customers want; while the customers' preferences are, furthermore, becoming increasingly diverse. This has forced companies to adopt a new mode of thinking in order to survive. The strategy, by necessity, has become to manufacture flexibly. This thesis focuses on stra

This dissertation is about the antagonistic conceptions of men’s violence against women – rape, incest and physical assault – as has been expressed by different actors in Sweden from 1975 – 2000. Mainly, my interest lies in how and why these conceptions have been articulated. During the studied period the attention to men’s violence against women as a question of gender, has grown remarkably. For

Popular Abstract in Swedish Patienter som lider av kronisk njursvikt måste avlägsna extracellulärt vatten och slaggprodukter från kroppen för att överleva. Ett alternativ är behandling med peritoneal dialys (PD). Vid en PD behandling fylls och töms bukhålan kontinuerligt med en till tre liter PD vätska fyra gånger om dagen som oftast innehåller glukos som osmotiskt agens. Glukosen skapar ett osmotPatients suffering from renal failure must remove extracellular water and waste products from their body in order to survive. One way of doing this is by treatment with peritoneal dialysis (PD). During PD treatment the abdominal cavity is filled and drained continuously with one to three liters of dialysis solution, often containing glucose, which act as an osmotic agent. Glucose creates a pressur

This doctoral thesis explores the effects of carbohydrate(CHO)-restricted diets on symptoms and disease-related variables in type 2 diabetes mellitus (T2DM) and the irritable bowel syndrome (IBS). Aims were to examine the effects of (I) the moderately-low CHO Okinawan-based Nordic diet on anthropometry and metabolism and microbiota-related, inflammatory, and cognitive parameters in T2DM, and (II)

This study of maxillary sinus reconstruction in conjunction with insertion of endosseous implants included 99 patients. Two separate surgical methods were applied; a one-staged strategy (n=49) and a two-staged strategy (n=50). The aims were to compare two different strategies concerning implant and prosthetic construction survival. Differences in positioning and angulation of the inserted implants

Water security offers to the local population an adequate quality and quantity of water for health, economy, livelihoods and ecosystems. Hence, achieving basic levels of water security should be a priority in areas where access to fresh water is scarce. The Punata alluvial fan (Bolivia) is a semiarid zone and an important agricultural zone, where the main source of water is groundwater. Therefore,

Main recommendations: Endoscopic mucosal resection (EMR) is the standard of care for the complete removal of large (≥ 10mm) nonpedunculated colorectal polyps (LNPCPs). Increased detection of LNPCPs owing to screening colonoscopy, plus high observed rates of incomplete resection and need for surgery call for a standardized approach to training in EMR. 1 Trainees in EMR should have achieved basic co

With the migration from traditional news media to social media, understanding how citizens learn about politics and current affairs from these sources has become increasingly important. The use of social networking sites has become fully integrated into the strategies of political parties. Visualizations of political communication are becoming increasingly available across a variety of platforms a

Regulation of cell division in Streptomyces venezuelae -Popular science summary- Cell division is essential for bacteria to reproduce. This process involves FtsZ, an important and highly conserved cell division protein in bacteria. FtsZ plays a major role in the division mechanism by forming ring-like structure at the site of division, recruits and organizes other cell division proteins at the di

This master’s thesis deals with commercialisation strategies for entrepreneurial firms. The basis of the work is a framework of investigation that incorporates a company’s internal and external factors, crucial when determining an appropriate strategy. This framework of investigation is applied on the case company Layerlab. Layerlab is an entrepreneurial company in the biotech industry, aiming at

The increase of the consumer electronics market the last couple of decades has been one of the main drivers of IC process technology development. The majority of the ICs are used in digital applications, and for these CMOS is the choice of technology. The urge to squeeze more transistors on to a given area has led to shrinking feature sizes. It has resulted in higher transition frequencies and red

Skiljeförfaranden har en privilegierad ställning i förhållande till andra privata tvistlösningsmetoder, bland annat därigenom att skiljeavtal kan åberopas som rättegångshinder i ordinära rättegångar och att skiljedomar äger rättskraft på samma sätt som vanliga domar. I utbyte mot denna position har lagstiftaren ansett sig nödgad att inskränka partsautonomin i förfarandet, bland annat genom att stäArbitration enjoys a privileged legal position compared to other methods of private dispute resolution. For example, an arbitration agreement can be invoked as a hindrance for ordinary court proceedings, and arbitral awards have the same legal force as judgments rendered by courts. In exchange for these privileges, the legislator has found it necessary to restrict the party autonomy in general. Th

With near stagnant growth in most mature car markets, much of the attention of the world´s car industry has during recent years turned to China. The Chinese car market represents an important business opportunity for OEMs and dealers who want to keep growing and making profits. Initially, the focus of OEMs was mainly on setting up new dealerships, often giving processes and technology lower priori

This Thesis examines the legal mechanisms of patent protection under the TRIPS with regards to the pharmaceutical products. It also reviews the law requirements of public health needs and available legal instruments to overcome the protection given by a patent to provide an access to medications. This research does not analyze the other related issues which are applicable to the chosen topic. The