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Varje år sker företagsöverlåtelser för betydande värden. Företagsförvärv kan skapa stora värden, men det innebär även ett risktagande som kan leda till stora ekonomiska förluster. Ett av flera sätt som parterna kan påverka riskfördelningen mellan varandra är genom garantier. Genom att använda sig av formuleringen ”såvitt säljaren vet”, det vill säga en subjektiv garanti, kan säljaren minska det riEvery year mergers and acquisitions of significant value take place. An acquisition can create a large amount of wealth. However, it also involves taking risks, which can create big economic losses. One of many ways that the involved parties can affect the risk distribution between the parties is by using guarantees. By using the wording ”as far as the seller knows”, i.e. a subjective guarantee, t

Tonåringar löper hög risk att utsättas för traumatiska händelser och utveckla posttraumatiskt stressyndrom (PTSD). En litteraturstudie gjordes för att undersöka vilken kvalitet evidensen för behandlingsformen Prolonged Exposure (PE-A) har för tonåringar, samt kliniska implikationer av den forskning som har gjorts. Sökningen efter litteratur resulterade i nio artiklar, fyra randomiserade kontrollerTeenagers are at high risk of being exposed to traumatic events and developing posttraumatic stress disorder (PTSD). This literature study evaluates the evidence for one of the treatment protocols, Prolonged Exposure for Adolecescents (PE-A), as well as looking at the clinical implications of the studies that have been done. Reviews in databases resulted in nine articles, four of them were randomi

Nämndemän är juridiskt oskolade lekmannadomare som förekommer i både allmänna domstolar och förvaltningsdomstolar, tillsammans med en eller flera lagfarna juristdomare. Förekomsten av lekmannadomare i de svenska domstolarna har en lång och föränderlig historia bakom sig. Till en början fungerade nämndemännen huvudsakligen som bevismedel. Idag utgör de en bestående del av rättsväsendet och dess rätJurymen are legally uneducated laymen judges who participate in legal disputes in both the general courts and the administrative courts, together with one or several legally educated judges. The existence of laymen judges in the Swedish courts have a long and shifting tradition. At first, they were used as evidence during the Middle Ages. Today, the jurymen are permanent members of the court as a

Träd i odlingslandskapet är livsviktiga för många djur och växter. I öppna landskap erbjuder träden skydd, skugga och solvärmda stammar till nytta för insekter, mossor, lavar, svampar, fåglar och fladdermöss. Gamla träd med håligheter har extra höga naturvärden. I samband med intensifiering av jordbruket har många träd försvunnit från odlingslandskapet i Sverige och i flera andra länder. Den sve

In this article, Övdalian null subjects are introduced and analysed. A general background to Övdalian is provided, whereupon the possible null subjects (wįð ('we') and ið ('you')) are presented. Interestingly, these null subjects do not appear in the same syntactic positions; whereas null ið seems to be unrestricted, null wįð may only appear in positions immediately preceding the finite verb. It i

Data-model comparisons are a useful approach to elucidating the relative influence of past climate change on vegetation dynamics over various spatial global, regional, stand) and temporal (historical, geological) scales. Comparisons between changes in tree species abundance reconstructed from pollen and simulated from a forest gap model, for example, indicate that based solely on climate change ov

Recent research and practice have led to the development of relatively complex methods for inquiry which can be applied by human analysts. However, it has appeared until recently that these could not be supported by software tools, since the limitations of traditional mathematical algorithms constrained their development. We suggest a model which lays the foundations for the development of softwar

Recombinant activated factor VII (rFVIIa) was initially developed to treat bleeding episodes in patients with congenital haemophilia and inhibitors. The story of its development began in the 1970s, when FVIIa was identified as one of the activated coagulation factors that has minimal potential for inducing thromboembolic side-effects. Extensive research over the last 30 years has greatly increased

Introduction Anxiety problems have been recognized and discussed throughout the ages under various expressions and from different perspectives. Yet, their study as a specific form of childhood and adolescence psychopathology was largely neglected prior to the second half of the twentieth century. Only during the last 50 years have consistent efforts been made in psychology and psychiatry towards a

The role of neuropeptide FF (NPFF) and its analogs in pain modulation is ambiguous. Although NPFF was first characterized as an antiopioid peptide, both antinociceptive and pronociceptive effects have been reported, depending on the route of administration. Currently, two NPFF receptors, termed FF1 and FF2, have been identified and cloned, but their roles in pain modulation remain elusive because

BACKGROUND: The global pandemic caused by a RNA virus capable of infecting humans and animals, has resulted in millions of deaths worldwide. Severe acute respiratory syndrome corona virus 2 (SARS-CoV-2) infects the lungs, and the gastrointestinal tract to some extent. Rapid structural mutations have increased the virulence and infectivity of the virus drastically. One such mutated strain known as

Popular Abstract in English Atherosclerosis is a disease of medium and large sized vessels of our bodies that is mainly characterized by the deposition of lipids in the vessel walls. Increased lipid levels in the blood of an individual, because of lifestyle habits but also because of genetics, can lead to the formation of an “atherosclerotic plaque”. Thus, although lipids are important for the norAtherosclerosis is a chronic inflammatory disease of medium and large vessels of the body which is mainly characterized by the formation of lipid rich plaques within the arterial tissue. It is the most common cause of cardiovascular disease leading to clinical manifestations of coronary artery and cerebrovascular disease. Immune responses targeting modified low density lipoprotein (LDL) play an im

The Wenlock (middle Silurian) Eramosa Lagerstatte of the Bruce Peninsula, Ontario, Canada, is becoming known for its rich and diverse faunas, different preservational styles, and a combination of soft-body preservation associated with shelly body and trace fossils. Sampling for scolecodonts-the jaws of polychaete annelids-has yielded unique material. Hindenites parkheadensis new species is describ

The aim of this master’s thesis is to examine which competencies and qualifications Swedish government agencies require when hiring records managers today. Recently, the archival sector has encountered several challenges regarding technical solutions for electronic archiving. This thesis also attempts to address whether these changes affect the need for specific qualifications in records managers.

I denna uppsats undersöks koncernbeskattningsreglerna i en idrottskoncern. Fokus är på hur de allmännyttiga ideella föreningar som i ett dotterbolag äger en idrottsarena skall beräkna en marknadsmässig hyra. Detta med anledning av Skatteverkets granskning av denna typ av idrottsföreningar som tog sin början år 2007. Efter att denna granskning inleddes har flera idrottsföreningar blivit upptaxeradeThis thesis will investigate the Swedish group taxation for income tax purpose for sport groups. I will focus on how the public non-profit organizations who owns their own sta-dium should calculate a market rent. This is due to the Swedish Tax Agency starting an audit of sport associations in 2007. After this audit a couple of sport associations have been claimed to pay more tax because the Swedis