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De flesta aktiebolag i Sverige är fåmansföretag – vilket innebär att de ägs till övervägande del av en eller ett fåtal personer – och för dessa företag gäller särskilda skatterättsliga regler. Bakgrunden till denna särreglering är att det inte föreligger något sant tvåpartsförhållande mellan företaget och dess ägare, vilka utan särreglering därför skulle kunna skaffa sig omotiverade skattemässiga Most limited companies in Sweden are closely held companies – which mean that they are predominantly owned by one or a few persons – and for these companies there are special regulations applicable. The reason for having special regulations is that there does not exist a bilateral relationship between the company and the owner. Hence, without these special regulations the owner could receive unjus

Ökande marktemperaturer har rapporterats från hela Arktis. Marktemperaturen är känslig för klimatförändringar och spelar en viktig roll för biologiska och fysiska processer i jorden. I områden med permafrost (mark som är frusen minst två år i följd) kan en ökad marktemperatur leda till att permafrosten tinar, vilket kan få genomgripande konsekvenser på vegetation, hydrologi och infrastruktur. UpptIncreasing ground temperatures have been documented all around the Arctic. Ground temperatures are sensitive climate indicators and play an important role in biological and physical processes that occur in soils. Increases in ground temperatures can lead to permafrost thawing which in turn can have profound effects on vegetation, hydrology and infrastructure. Also the greenhouse gas balance can be

Background: A major challenge of today is to protect the marine ecosystem from a total collapse. Overfishing, illegal, unregulated and unreported fishing, climate change in the sea, coral bleaching, ocean acidification, marine pollution impacts of coastal development, exotic and invasive species and last but not least all the cumulative impacts, are just some of the factors degrading our marine en

Svensk tillverkningsindustri bidrar till ca 16 % (Statistics Sweden 2016) av bruttonationalprodukten och medverkar till att ca 900 000 av landets invånare har en anställning (Produktion2030 2016), vilket gör sektorn till en viktig del av Sveriges välfärdssystem. Forskningen syftar främst till att ge industrin verktyg för att analysera och utvärdera produktion för resurseffektivare och lönsammare tIn today’s global market, the industry is struggling every day to make the “correct decisions”. Decisions concerning production can range from smaller improvements to choice tool or equipment investments to relocation of entire production facilities. Increasing globalization leads to both opportunities and challenges, driving the need for fact-based decision-support including costs to be able to e

NOx pollution from Diesel engines causes over 10 000 premature deaths annually and the trend is increasing. In order to decrease this growing global problem, exhaust after-treatment systems for Diesel engines have to be improved. The most common SCR systems in the market place inject an aqueous Urea solution, DEF that evaporates prior the catalytic surface of the SCR-catalyst. Due to a catalytic r

Crowdfunding has witnessed growing interest within academia in recent years, despite the underlying motivations for entrepreneur engagement in crowdfunding activities receiving little attention. The purpose of this study is to explore the motives that influence entrepreneurs when using crowdfunding and how these motives are related to each other. This will then provide a deeper understanding of ho

Sub-Saharan Africa suffers from land degradation, depletion of natural resources and rural poverty. In the Lake Victoria Basin, where large parts of the population are small scale farmers, people are facing such issues coupled with altered climatic conditions. The focus area of this study is the Mara region in northern Tanzania, situated on the eastern lakeshore. Mara has experienced a doubling of

Purpose: To find out in what ways signs of healthier varieties in store, affect and possible change, customer behaviour. Methodology: The study has a positivistic view on the world. The research is conducted by an abductive approach using theory and empirical data alternately. Both quantitative and qualitative methods have been adopted in order to see changes in customer behaviour as well as expla

Recent data suggest that platelets not only control thrombosis and hemostasis but may also regulate inflammatory processes such as acute pancreatitis. However, the specific role of platelet-derived mediators in the pathophysiology of acute pancreatitis is not known. Herein, we examined the role of CD40 ligand (CD40L, CD154) in different models of acute pancreatitis. Acute pancreatitis was induced

The effective mechanical properties of polymethyl-methacrylate (PMMA) reinforced with carbon nanotubes (CNTs) were evaluated by means of two approaches: experiments and a micromechanical model. With various concentrations of CNTs, two specimen fabrication processes were examined: hot pressing (HP) and injection molding (IM). Experiments included a series of uniaxial tensile tests guided by an ASTM

Halomonas boliviensis is a moderate halophilic bacterium, isolated from a soil sample around a hypersaline lake Laguna Colorada in the Andean region of Bolivia. The organism is capable of growing over a wide range of NaCl concentration (0-25 %, w/v), however with an optimum of about 4.5 % (w/v) NaCl. It is able to accumulate two useful products: poly(3-hydroxybutyrate) (PHB) and ectoines (ectoine

Some of the most consistently utilized terms in international environmental law are “sustainable development” and “sustainability”. Sustainable development is mentioned in virtually every domestic, regional and international laws on environment, energy and natural resources. This has led to the contentions by some scholars that the concept of sustainable development has matured into customary inte

Fields of Green and Gold är en multipel fallstudie som analyserar placeringen och etableringen av två storskaliga, berömda och påkostade golfanläggningar för att därigenom undersöka den exklusiva golfens politiska ekologi. De fall som studeras är Bro Hof Slott Golf Club i Upplands-Bro - som öppnade 2007 - och Trump International Golf Links Scotland i Aberdeenshire - som öppnade 2012. Att analyseraFields of Green and Gold is a multiple case study analysing the placing and establishment of two large-scale, high-profile, upmarket golf developments with the aim of exploring a political ecology of high-end golf. The cases studied are Bro Hof Slott Golf Club in Upplands-Bro, opened in 2007, and Trump International Golf Links Scotland in Aberdeenshire, opened in 2012. Reading these two cases toge

Having multiple control tasks concurrently running on a single computing platform increases the processor utilization but degrades the control performance due to delay and jitter. In scheduling and control codesign, the objective is to optimize the combined performance of all the controllers, subject to a schedulability constraint. The codesign procedure consists of selecting task parameters, e.g.

Language contact through globalisation has indeed influenced various changes in a number of human languages in different corners of the world. In recent years, some scholars have focused particularly on language contact as a reason behind historical changes, and some even consider that the language contact is the major force. In this paper, however, it is argued that language contact can be neglig

This thesis defends a hedonistic theory of value consisting of two main components. Part 1 offers a theory of pleasure. Pleasures are experiences distinguished by a distinct phenomenological quality. This quality is attitudinal in nature: it is the feeling of liking. The pleasure experience is also an object of this attitude: when feeling pleasure, we like what we feel, and part of how it feels is

One of the common tools for studying the deformation behavior of the microstructure in polycrystalline materials is crystal plasticity models. These are used to describe texture evolution and hardening due to crystallographic slip. A drawback when using crystal plasticity models is that the calculation of the slip requires solving a set of stiff differential equations for each grain in the microst

Cities divided by violent conflict, such as Mostar, Beirut and Nicosia, have proved remarkably resistant to peacebuilding efforts aimed at reconstruction, reintegration and reconciliation. Such cities tend to freeze the conflict, as it remains divided regardless of a conflict settlement. Contested cities therefore become symbols of the continuities rather than discontinuities between war and peace