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Fåmansföretagsreglernas grundläggande syfte är att förhindra att fåmansägare omvandlar inkomster som bör beskattas i inkomstslaget tjänst, till kapitalinkomster för att på så vis minska sin skatt. Givet att fåmansägaren uppfyller de förutsättningar för att beskattas i enlighet med 57 kap. IL, så kommer dennes inkomster därför schablonbeskattas. Det finns undantag till nu nämnda regler. Ett undantaThe main purpose for the rules regulating closely held companies is to prevent the owners of such companies from converting income that would be taxed in the higher wage-related income category into the lower capital income in order to reduce their tax liability. If the owners of a closely held company satisfies the conditions for taxation in accordance with Sweden’s Chapter 57 Act on Income Taxat

As supply uncertainties and increased lead times were more prominent than ever during the covid-19 pandemic, many companies experienced disrupted supply chains and realized the weaknesses in their inventory management and supply chain planning. Many organizations, including the case company in this thesis, Beijer Ref, experienced the impact of the bullwhip effect on their operations. The bullwhip

Under många år har diskussioner förts kring upprättandet av en enhetlig europeisk avtalsrättslig lagstiftning. Harmoniseringsprocessen har pågått såväl på lagstiftningsplanet som på akademisk nivå. Draft Common Frame of Reference, DCFR, initierades som ytterligare ett steg mot denna tillnärmning av lagstiftning. Nämnda referensram utgör hittills soft law men kan, helt eller delvis, komma att liggaFor several years, there has been an ongoing debate regarding the establishment of a uniform European contract law. The subsequent harmonization process has been driven both on an academic level as well as by the legislative authority of the European Union. Recently established, the Draft Common Frame of Reference, DCFR, is an initial step towards unification of laws. This frame of reference is hi

Ett stort antal studier har påvisat samband mellan personlighetsdrag och politisk uppfattning. Föreliggande uppsats har undersökt om sådana samband kan förklaras av individuella skillnader i personlig världsbild. Två aspekter av personlig världsbild studerades: breda världsbildsmönster utifrån Tomkins polaritetsteori (humanism och normativism) och moraliska intuitioner utifrån Moral Foundations ThSeveral studies have indicated relations between personality traits and political orientation. This paper has examined whether such relations can be accounted for by individual differences in worldview. Two aspects of worldview were studied: broad worldview-features according to Tomkins’ Polarity Theory (humanism and normativism) and moral intuitions according to Moral Foundations Theory. A theore

The aim of our study was to examine how school counselors, through their retelling, understands and work with cases that involves students, either exposed or that are subjecting others, to cyberbullying. The study is based on a phenomenological theory and a phenomenological analysis. We have come to the conclusion that the meaning and the space that the internet has in the everyday life of the sch

To compete on mature markets, businesses need to create processes able to meet the demands imposed by the market. The most important aspect for manufacturing companies is to have production processes and infrastructure able to support the order winners and qualifiers that exist on a specific market. The processes and infrastructure need to be aligned and meet the same order winners and qualifiers.

Uppsatsens titel: Kalkylmodeller i affärssystem: Påverkan på varulagervärdering i tillverkande företag. Seminariedatum: 31 maj, 2012 Ämne/Kurs: Examensarbete, Civilekonomprogrammet, inriktning redovisning, 30 HP, uppsats på magisternivå. Författare: Norrlid, Daniel & Åberg, Marcus Handledare: Dergård, Johan & Sandell, Niklas Nyckelord: Affärssystem, produktkalkylering, varulager, varulagerTitle: Costing methods in Enterprise Resource Planning Systems: The effects on inventory valuation in manufacturing companies. Seminar date: May 31, 2012 Course: Master thesis in Business Administration, 30 University Credit Points (30 ECTS) Authors: Norrlid, Daniel & Åberg, Marcus Advisors: Dergård, Johan & Sandell, Niklas Key words: Enterprise Resource Planning Systems, costing methods,

Sammanfattning Uppsatsens titel: Redovisningsskandaler och medias rapportering kring revisorsrollen - En dokumentstudie av fallet Fermenta. Seminariedatum: 28 maj, 2012. Ämne/kurs: Examensarbete på Civilekonomprogrammet, 30 HP, Magisternivå. Författare: Olof Ekman Ovenholm. Handledare: Anne Loft och Niklas Sandell. Fem nyckelord: redovisningsskandaler, Fermenta, Refaat El-Sayed, affärspress,Summary Title: Accounting scandals and the media's reporting concerning the role of the auditor - A document study of the Fermenta case. Seminar date: May 28th, 2012. Course: Master thesis in business administration, 30 University Credit Points (30 ECTS). Author: Olof Ekman Ovenholm. Advisor/s: Anne Loft and Niklas Sandell. Five key words: accounting scandals, Fermenta, Refaat El-Sayed,

Preface Conference Paper Human Rights City Gwangju: Its Development, Achievement and Limitation Conference Paper Gwangju, 30 September to 3 October 2019 SHIN Gyonggu Gwangju International Center AHN Jean Chonnam National University Law School CHON Jinhee Lecturer, Chonnam National University Law School September 2019 RWI supported the above research through its capacity building programs worldwide

https://rwi.lu.se/wp-content/uploads/2021/06/Human-Rights-City-Gwangju-FINALR.pdf - 2026-05-08

() Iterative Learning Control (ILC) Bo Bernhardsson and Karl Johan Åström Department of Automatic Control LTH, Lund University Bo Bernhardsson and Karl Johan Åström Iterative Learning Control (ILC) ILC ILC - the main idea Time Domain ILC approaches Stability Analysis Example: The Milk Race Frequency Domain ILC Example: Marine Vibrator Material: Bo Bernhardsson and Karl Johan Åström Iterative Learn

https://www.control.lth.se/fileadmin/control/Education/DoctorateProgram/ControlSystemsSynthesis/2016/ILC.pdf - 2026-05-08

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https://www.lth.se/article/you-made-the-right-choice/ - 2026-05-08

Microsoft Word - 12_J-F Olsen_mod.docx LTHs 10:e Pedagogiska Inspirationskonferens, 6 december 2018 Abstract—In 2015, a course in numerical computations using Python (NUMA01) was made obligatory in the first semester of math studies for all students in the Bachelor program in Mathematics at the Faculty of Science in Lund. Here, we discuss how this has influenced the course in introductory Calculus

https://www.lth.se/fileadmin/lth/genombrottet/konferens2018/F3_Olsen.pdf - 2026-05-08

7MOD_Pedagogisk_konferens_FridaHeskebeck LTH:s 12:e Pedagogiska Inspirationskonferens, 7 december 2023 Abstract—There are many pedagogical methods to engage students in active learning. This paper presents Discussion Seminars, which is one such method that is much appreciated by students. This paper explains how to structure seminars and discusses their benefits and what requirements they put on t

https://www.lth.se/fileadmin/cee/genombrottet/konferens2023/A4_Heskebeck.pdf - 2026-05-08

This paper investigates the dynamics of poverty in rural Ethiopia during the period from 1994 to 2009. In order to explore factors that decisively affect the possibility of falling into and exiting out of poverty, the paper uses six rounds of data and employs alternative dynamic probit model which handles the problem of serial correlation, unobserved individual heterogeneity, state dependence and

The aim of this study is to examine why the establishment reform is deficient. In order to identify the problem, the study focuses on the sensations among new arrivals and employment agency, regarding the establishment reform. To complete our purpose, we conducted six qualitative interviews, where four of the respondents were new arrivals, affected by the reform, and the remaining were employment

This paper explores how vehicle speeds are related to equitable, environmental and economic sustainability of urban areas. This relationship is manifested primarily through an association between vehicle speeds and road crash casualties, severity of pedestrian crashes, generation of harmful emissions, and relative desirability of neighboring land. Reported research findings describing each of thes

Complex problem spaces, such as those addressed by knowledge management or systems analysis projects, call for complex methods of inquiry. A phenomenon in contextual analysis means that there is a need to go beyond consensus and recognized ‘best practice’. As part of a complex method, for contextual analysis, inter-analysis may be conducted, in which individuals explore one another’s perspectives

Title: Verbally fa(s)t. Hip-hop Musicians' artistic and educational strategies. During the last decade there has been an awakening interest in concidering not only the formalised learning situations within institutional settings, but also all forms of learning that goes on in informal musical learning practices outside schools. My own personal experience of informal learning, my fascination and cu

This work provides new insights into the presence of 239Pu, 240Pu, 241Pu, and 236U in the Southern Hemisphere through the study of peat bog cores from marshlands in Madagascar (19°S). 210Pb, 238Pu and 239+240Pu activities were characterized by alpha spectrometry in previous studies. Here, Pu from alpha-spectrometry discs corresponding to 10 peat-bog cores (85 samples) was reassessed for the aim of