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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

The drive to gain a better understanding of how diseases arise and how to provide ever-earlier detection are some of the key factors for the development of molecular imaging. Compared to other imaging modalities ultrasound has not received the same attention for molecular imaging mainly due to its limited contrast resolution, together with contrast agents confined to the intravascular space. To ov

The Convention on the Rights of the Child is a legal framework stating what rights children have. Street children also have all these rights but few countries have responded to this. The Convention is however the most widely ratified multi-national treaty in existence and have been ratified by all countries known to deprive street children of their rights. This Master thesis uses the situation in

To the Maritime lawyer, international ship arrest provides both an interesting and challenging topic. This field of law is so dynamic because a particular vessel trades worldwide and spends much of its time in international waters. The importance of this area of law could be seen from the attention it has received from the international shipping community, this is also evident from the enormous ef

In the current discourse on sustainable consumption, there have been major interventions by the businesses and governments, focusing on changing consumer behavior through greening products and services. However, the problem of consumption is not limited to greening products and environmental impacts, but it is also a social issue. Together with the increasing consumption around the world and mater

Law firms are defined as knowledge-intensive companies. Due to the dependency regarding the resource of knowledge among the firms employees and to the fact that they often are categorised as a type of professional service firm. The purpose of this study is to investigate the different types of profitsharingsystems as a form of reward with focus on the theoretical differences and effects of the Tru

The objectives of this master’s thesis were carried out for, and in cooperation with, a medical company. The goal was to assist in the development of a new product suited for organ transplantation. The product has several purposes including: helping to increase the proportion of organs suitable for transplantation, improving transplantation procedures, and increasing the length of time between org

Åldersbedömningar av ensamkommande barn är vanligt förekommande i asylprocessen. Syftet med denna uppsats har varit att undersöka hur åldersbedömningen ska gå till och vilken betydelse utfallet av åldersbedömningen har för frågan om uppehållstillstånd. För att problematisera åldersbedömningen har jag utgått från grundläggande bevisteoretiska och processrättsliga principer, så som bevisbördans placAge assessments of unaccompanied minors are common in asylum procedure. The purpose with this thesis is to examine how such an assessment should be made and how the applicant’s age affects the question of asylum. I am using basic principles in evidence theory and procedural law, such as burden of proof and free evaluation of evidence, to problematize the age assessment. I am also discussing the mo

The factors behind the struggle for women’s empowerment in Iran are a combination of social, religio-cultural and traditional constraints. These have been institutionalized through the legal and legislative system, as well as the informal traditional practices in the public and private spheres. The Iranian legislative apparatus which directly and indirectly poses constraints on women’s presence in

“Home” has become a commercialised place in contemporary Sweden. As both cause and ef- fect of this development, the Swedish market for furniture and interior decoration has grown significantly during the last twenty years. Retailers, television shows and magazines have con- tributed to a steadily progressing market, where consumers shop for the latest in furniture as well as the latest ideas and

Late Permian mass extinction (LPME) research has focused primarily on Tethyan sections because it is believed that these successions are more complete than those from other localities, and provide a more comprehensive record of the largest, most devastating extinction event in Earth history. The Kisejin section, a previously undocumented mid-Tethyan, Upper Permian-Lower Triassic succession located

This second edition of the infrared microwindow atlas contains a collection of spectral mi- crowindows commonly used or recently suggested for ground-based, high resolution, infrared solar absoption spectroscopy. These solar observations are aimed at quantifying the abun- dance of trace species in the terrestrial atmosphere. A microwindow is a narrow spectral interval that allows to observe a spec

Major limitations to the pharmacotherapy of Parkinson's disease (PD) are the motor complications resulting from l-DOPA treatment. Abnormal involuntary movements (dyskinesia) affect a majority of the patients after a few years of l-DOPA treatment and can become troublesome and debilitating. Once dyskinesia has debuted, an irreversible process seems to have occurred, and the movement disorder become

HD 191939 (TOI-1339) is a nearby (d = 54 pc), bright (V = 9 mag), and inactive Sun-like star (G9 V) known to host a multi-planet transiting system. Ground-based spectroscopic observations confirmed the planetary nature of the three transiting sub-Neptunes (HD 191939 b, c, and d) originally detected by TESS and were used to measure the masses for planets b and c with 3σ precision. These previous

Social movements in Malaysia have been traditionally exclusive in nature. Social movements in Malaysia have been limited by ethnic, social, and lingual barriers that constrained their capacity mobilizing the mass to overcome state constraints. However, the resistance of the Damansara New Village community against the State’s closure of the community school, Damansara Primary School, demonstrated t

In recent years the list of disorders affecting amino acid synthesis has grown rapidly. Not only the number of defects has increased, but also the associated clinical phenotypes have expanded spectacular, the latter mainly due to the advances of next-generation sequencing diagnostics. An important reason for the contribution of NGS in the diagnosis of amino acid synthesis disorders is the fact tha

Development of new computational methods and testing their performance has to be carried out using experimental data. Only in comparison to existing knowledge can method performance be assessed. For that purpose, benchmark datasets with known and verified outcome are needed. High-quality benchmark datasets are valuable and may be difficult, laborious and time consuming to generate. VariBench and V

Högre utbildning (meaning Higher Education) is a Swedish peer-reviewed Open Access journal launched in 2010. The purpose for starting the journal was twofold: to support the development of knowledge about teaching and learning in a primarily Swedish and Nordic Higher education context, and to support the development of SoTL. In International journals perspectives from Britain, Australia and North