Search results

Vid förvärv av fastighet genom köp ska stämpelskatt betalas. Stämpelskatten är 4,25 % för juridiska personer och 1,5 % för privatpersoner och beräknas på det värde som är högst utav köpeskillingen och taxeringsvärdet året innan lagfarten för förvärvet beviljades. Är fastighetens värde väldigt stort kan stämpelskattekostnaden då bli väldigt hög. För att minska kostnaden för stämpelskatt kan andra fWhen buying real estate stamp duty is to be paid for the transaction. Instead of buying the real estate unit the transaction can be made using land parceling. This is an approach used to reduce or avoid the stamp duty. The aim of this essay is to look into if three-dimensional land parcelling is used with the intention to avoid stamp duty and what the consequences are. Three-dimensional land parce

Till skolan kommer elever med olika förutsättningar för sitt lärande. För en del elever är den ordinarie undervisningen inte tillräcklig för att nå uppsatta läromål. Inom den s.k. särskilda elevstödjande verksamheten kan skolan vidta åtgärder för elever som är i behov av extra stöd i lärandet. Inom sådan verksamhet kan uppgifter vara av allt ifrån integritetskänslig till harmlös karaktär. OffentStudents come to school with different settings for their learning. For some students the regular teaching is not sufficient to achieve the set learning goals. In the so-called special student support activities (Sw. särskild elevstödjande verksamhet), the school can take action for students who are in need of extra support in their learning. Within such activities, data can range from sensitive t

I detta examensarbete analyseras vilka möjligheter det finns att utforma ett energisystem som helt eller delvis ska försörja ett planerat bostadsområde i Höllviken. Energisystemet ska endast bestå av lokala och förnybara energikällor. De tekniker som valdes att studera var vindkraft, vattenkraft, geotermi och solenergi. Arbetets fokus låg mest på områdets förutsättningar och vilken årlig energipot

The thesis aims to investigate how a transformation, possible extension, and change of use of an historical building can strengthen the connection to the site’s history and contribute a richer variation and new qualities to a development area. This is done by making a design proposal for a current transformation project called Magasin 405. Magasin 405 is a port warehouse in Oceanhamnen at the cent

The western culture has long been on the world stage in the design, business, and cultural activities while the beautiful Chinese historical culture has been forgotten. Culture communication and acculturation improved design are fascinating fields. Combining design and business thinking is also an area that is worth to be researched. There are not many projects that have studied “cross-cultural” d

Vårdnadsrelaterade tvister har ökat markant de senaste åren. För varje tvist finns det minst ett barn som påverkas, men barn saknar i svensk rätt både talerätt och processbehörighet i dessa mål. Det finns emellertid vissa rättigheter som ska tillförsäkra att barnets intressen tillgodoses i processen; barnets bästa och barnets rätt att komma till tals. Barn har rätt att uttrycka sina åsikter och at

This paper looks into the practices of climate change adaptation and stormwater management in Malmö. The study investigates current work with climate change adaptation in Malmö and looks into the project Ekostaden Augustenborg (Eco-City Augustenborg), a project in one Malmö’s urban districts carried out in the late 1990s. The project included the construction of an extensive new stormwater managem

Underlaget för denna undersökning är den intensiva debatt som blommade ut i bland annat svensk media efter att ett hundratal kvinnor blivit sexuellt antastade under nyårsfirandet i Köln natten mellan 2015-2016. Debatten kretsade i stora drag kring huruvida övergreppen bör förstås som ett kulturellt utspel, då det framgick att gärningsmännen alla hade ursprung i Mellanöstern och Nordafrika, eller h

The purpose of the study was to describe the experiences of individuals who had undergone obesity surgery and subsequent dramatic weight loss. Specific attention was given to the individuals’ changing body image and the support they had received during their transition process. Semi-structured interviews were conducted with five people who had undergone an obesity surgery, and subsequently lost at

Low precipitation events are difficult to predict due to the many processes taking part in formation of precipitation. An additional challenge is that many of the processes act on a smaller scale than what weather models can resolve. The aerosol impact on the state of the atmosphere is an example of one of these processes. The aim of this study is to investigate the impact of sea salt aerosols on

This master thesis has evaluated the possible use of a spray dryer to produce powders suitable for use as inhalants and whether the addition of liposomes to the solution to be spray dried would improve the properties of the powder. The powders created consisted of Lysozyme as model drug, Lactose as filler and stabilizer, and different types of phospholipids to create liposomes using an ethanol inj

Research concerning the challenge of rising sea levels often leave out the importance of landscape and its history. When discussing present and future adaptations to local climate changes, e.g. sea level rise, an understanding of the process that shaped the area that exist today is an important aspect. Here Falsterbonäset is chosen as a case study focussing on three actors the regional planning of

This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. The question is if such a tax could be legally motivated und

Many rural municipalities in Sweden are faced with challenges related to declining population. As people leave the municipality where they grew up in order to pursue university degrees, job opportunities or for other reasons, and a majority might leave for good. However, later in life some of these people return. The aim of this study is to investigate why internal return migrants return to rural

Ett av de främsta målen med Europeiska Unionen är att upprätta en marknad utan inre gränser. På denna marknad garanteras fri rörlighet för bl.a. varor. I EU har medlemsstaterna olika skattesatser på alkohol- och tobaksvaror, vilket skapar ett incitament att utnyttja reglerna om fri rörlighet. Då Sverige har jämförelsevis höga skatter införskaffas alkohol och tobak i länder med lägre skattesatser fOne of the core objectives of the European Union is to establish a single market without internal frontiers. In this market, the free movement of goods, inter alia, is guaranteed. The differences among the EU member states’ excise duty rates on alcohol and tobacco products create incentives to take advantage of the rules ensuring the free circulation. As Sweden has relatively high taxes, alcohol a

Greenland is a former colony of Denmark and today remains part of the Danish Realm. The Greenlandic Reconciliation Commission, which began working in 2014, represents an effort by Greenland to come to terms with its recent history while its government simultaneously pursues the economic growth needed for greater independence from Denmark. The existence of this commission and the debate that has en

Syftet med den här uppsatsen är att åskådliggöra olika perspektiv på hur människor som verkar inom hjälporganisationer ser på engagemang, moral, ansvar och svårigheter kopplat till fattigdom och fattigdomsbekämpning. Detta utforskas från ett moralfilosofiskt perspektiv genom en intervjuundersökning med personer från Rädda Barnen, Röda Korset och Kompis Sverige. Resultaten från intervjuundersökning

This study examines how Swedish media portrays female terrorists originating from North Caucasus. The empirical material consists of 18 articles from four Swedish newspapers, Aftonbladet, Dagens Nyheter, Expressen and Svenska Dagbladet. The material is scrutinized from a gender perspective to discover what role gender and gender roles have in the medial portrayal of female terrorists. Since previo

The surface mass balance determines the growth or decay of an ice sheet, by taking the difference between accumulation and ablation. In this thesis snow and ice ablation is related to 2m-temperature through the positive degree day method. The positive degree day method takes into account the ablation rate of snow and ice and the number of measurements with temperature above freezing level in order

A processing method is developed to characterize contacts for vertical nanowire structures. The process is based around optical lithography and an organic spacer material in order to facilitate an easily repeatable processing flow. Substrates with MOVPE grown GaSb nanowires are processed into sets of resistor devices. Variation in resistance of the devices is achieved by adding contacts at differen