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Istället för att ett bolag säljer en fastighet direkt kan bolaget sälja ett dotterbolag som äger fastigheten och därmed undgå beskattning på vinsten på försäljningen tack vare reglerna om näringsbetingade andelar. Förfarandet kallas fastighetspaketering. Fastighetspaketering kan genomföras med olika bolagstyper och i olika bolagsstrukturer. Vissa av paketeringsuppläggen har tidigare angripits med Instead of a company selling real estate directly, the company may sell a subsidiary that owns the the real estate and thus avoid taxation on the profit of the sale due to the rules on business-related shares. The process is called packaging of assets, in this case regarding real estate. Packaging of real estate can be carried out using different types of companies and in different corporate struc

Homosexuella har i Sverige genom historien ständigt varit utsatta och diskriminerade. Homosexuella handlingar var kriminaliserade från 1608 till 1944 med undantag för införandet av 1734 års lag då den uttryckliga kriminaliseringen togs bort. Sedermera infördes kriminaliseringen åter i 1864 års strafflag. 1944 ersattes kriminaliseringen med en sjukdomsklassificering som varade till 1979. Under andThis paper examines the legislation that concerns the historical development of homosexuals’ rights in Sweden, with emphasis on the debate that led to the gender neutral definition of marriage. Homosexuals have, throughout the history, been exposed to discrimination in various ways. From 1608 until 1734 homosexual acts were outlawed, to be criminalized again in the Criminal law from 1864. In 1944

Background: Increased pulmonary blood volume (PBV) is a measure of congestion and is associated with an increased risk of cardiovascular events. PBV can be quantified using cardiovascular magnetic resonance (CMR) imaging as the product of cardiac output and pulmonary transit time (PTT), the latter measured from the contrast time-intensity curves in the right and left side of the heart from first-p

Popular Abstract in Swedish 1: Tomas Åkerud, doktorand vid Lunds Universitet, har utvecklat en metod för att mäta hur snabbt läkemedelsmolekyler och fettsyror (de naturliga bindarna) tar sig in i och lämnar bindingsfickan i ett protein som är viktigt för fettsyrametabolismen i människa. Proteinet, adipocyt-fettsyrabindande protein (A-FABP), har som funktion att transportera fettsyror, som inte är Nuclear magnetic resonance spectroscopy (NMR) has been used to determine the kinetics of ligand binding to the adipocyte fatty acid-binding protein (A-FABP), as well as the oligomerisation and inter- and intramolecular dynamics of the low molecular weight-protein tyrosine phosphatase (LMW-PTP) in solution. NMR spectroscopy is sensitive to dynamic processes on timescales ranging from picoseconds t

Medvetandetillstånd som kraftigt skiljer sig från vanlig vakenhet, och som kan skapa långsiktigt positiva psykologiska konsekvenser har getts många namn. Några exempel är religiösa erfarenheter, peakerfarenheter och mystiska erfarenheter. Begreppet RSME (Religious, Spiritual, Mystical Experience) har använts för att beskriva att flera begrepp används för att beskriva en erfarenhet med gemensam kärMental states which greatly depart from normal wakefulness and have the ability to increase well-being have been given many names in psychology. A few famous examples are religious experiences, peak experiences and mystical experiences. The acronym RSME (Religious, Spiritual, Mystical Experience) was used to show that many names have been given to a phenomenon with a common core. The study of RSME

The blue economy emerged as sustainable, inclusive and equitable alternative to traditional oceans economy. However, the current paradigm of oceans as development spaces has led to an acceleration of competing uses of marine resources causing ecosystem deterioration and human rights abuses that disproportionately affect vulnerable small-scale fisheries. Blue justice movements seek to reconcile env

The problem of pricing American stock options is far more complex than pricing European options due to the possibility of early execution. This feature means that the decision to either hold on to the option or exercising it early must be continually evaluated, leading to closed form solutions such as the Black-Scholes Formula to not be applicable on American options written on dividend paying ass

IKEA, a company well known around the world for their furniture, is also keen on using digital solutions to improve the customer experience. One of these solutions is the self-serving kiosk, a 27" touchscreen, that helps the customers find and buy products. As many other companies of similar size, IKEA wants to use the data from their digital solutions, as a base for some of their decision ma

Byggbranschen står för elva procent av koldioxidutsläppen i världen (WorldGBC, 2019). För att minimera den påverkan måste byggbranschen förbättra byggnaders hållbarhet. Detta skulle kunna göras genom att få en mer exakt förståelse för de laster som påverkar byggnader. En av de laster som påverkar dimensioneringen av byggnader är den nyttiga lasten. Den nyttiga lasten beror på belastningar som uppsThe construction sector stands for eleven percent of the carbon dioxide emissions in the world WorldGBC (2019). To minimize that impact, the construction sector must take a closer look at improving the sustainability of buildings. One way to do this would be to have a more accurate understanding of the loads that affect buildings, including the so-called imposed load. The imposed load includes loa

The GASMAS technique has previously proven useful for examining and measuring the oxygen concentration in the lungs of preterm infants. GASMAS can distinguish absorption by one gas from the bulk absorption of the surrounding media, and can provide an instant, non-invasive and non-destructive way of examining lungs, and diagnosing dangerous conditions such as pneumothorax. Pneumothorax can be life-

The advancement of CMOS technology has been fueled by the need to satisfy Moore’s law by shrinking transistors to progressively smaller sizes and increasing the transistor density per unit area [1]. The dimension of the state-of-the-art MOSFET is now down to a few nanometers. However, with continued device scaling, the performance of Integrated Chips (ICs) starts to deteriorate, making it essentia

In this master’s thesis we propose a DensePose-based person re-identification (re-ID) machine learning algorithm building upon previous research on this topic. DensePose, a deep neural network that performs human body part segmentation on images, forms the foundation of our approach. We investigate whether utilization of DensePose can enhance performance on re-ID algorithms with the utilization of

The aim of the study is to compare the environmental performance in terms of Global Warming Potential (GWP), for reused bricks and newly manufactured bricks used in Swedish Construction Industry. The objective of the study was to compile and conduct Life Cycle Assessment (LCA), in terms of GWP, of newly manufactured and reused clay façade bricks used in Sweden. Cradle-to-cradle lifecycle impact of

The increased prevalence of obesity is causing challenges on individual and socioeconomic levels. Neuronal subtypes of the hypothalamus control appetite regulation through the secretion of peptide hormones and neurotransmitters. Our limited knowledge of early molecular patterning of the human hypothalamus sets a challenge to design human in vitro models for cellular studies and drug screening. In

Anthropogenic climate change has caused temperature increases all across the globe. Mountainous areas are among the most affected and are experiencing alarming rates of warming. Such rapid warming will have effects on alpine vegetation and their distribution throughout the alps. While there are many studies that have investigated shifting vegetation distribution around the world, none have found c

Competition policy is important for the promotion of fair competition, preventing abuse of market power and protecting consumer and business interests. It is thus an area that builds and moulds itself according to the fabric or structure of society and eventually evolves by habitually adjusting to the dynamics of government economies. Despite the different economic dynamics between the European Un

Stålindustrin är den industrisektor som har högst utsläpp i världen. Ståltillverkning tillskrivs cirka 8 % av världens totala C02-utsläpp. Från den utgångspunkten är behovet av djup avkarbonisering av stålindustrin är uppenbart. Det mest gynnsamma alternativet för att fasa ut fossila bränslen från produktionen av stål är att övergå till ståltillverkning från grönt väte. I denna rapport undersöks kThe steel industry is the most emitting industry sector in the world. Steelmaking attributes to around 8 % of the world’s total CO2 emissions. From that standpoint the need for deep decarbonization in the steel industry is evident. The most viable option for removing fossil fuels from the production of steel is to move to steelmaking from green hydrogen. In this report comparative advantages for g

I samband med framarbetandet av 36 § avtalslagen uttrycktes olika uppfattningar vad beträffar hur domstolarnas avgöranden bäst bör utformas för att främja vägledning och förutsägbarhet i en annars obestämd generalklausul. Principiellt med möjlighet att stämpla villkor som oskäliga i sig framfördes i lagmotiven. Kausistiskt, baserat på omständigheterna i det enskilda fallet, menade flertalet remiss

Abstract Title: The Art of Shielding Luxury Brands: Defensive Strategies for Success Seminar date: 2023-06-01 Course: FEKH29, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) Authors: Arvid Vesterberg, Oscar Frithiof and Stefan Karlsson Advisor: Jon Bertilsson Key words: Brand image, luxury brands, automotive industry, defensive,

Indigenous populations often bore the brunt of Christian settler colonization resulting in marginalization, assimilation, Christianization, and cultural elimination. Most perpetrators of colonial injustices go unpunished and wrongdoings unacknowledged, barring the possibility of genuine international and national reconciliation for indigenous peoples. Major settler colonizer states have dark colon