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Syftet med den här uppsatsen är att undersöka huruvida svenska styrelseledamöter och verkställande direktörer kan förvänta sig att de svenska domstolarna prövar affärsbeslut på ett liknande sätt som de amerikanska domstolarna prövar affärsbeslut. Undersökningen möjliggör en komparativrättslig analys av huruvida det finns något i svensk rätt som liknar den i amerikansk rätt existerande BJR, vilket The purpose of this thesis is to examine whether Swedish directors and CEOs can expect the Swedish courts to review business decisions in a similar way to how the American courts review business decisions. This examination enables a comparative analysis of whether something similar to the American business judgment rule exists in Swedish law, which some Swedish legal scholars claim. The American

When designing large complex steel structures numerical calculation methods are always used to some extent. The simulation technology of today is advanced and can with proper modeling technique provide detailed analyses which captures the structural response accurately. For most projects it is not reasonable to analyze a complete structure in exact detail and therefore simplified methods are used

Generationsskiften i familjeägda företag är mycket viktiga för de inblandade parterna men kan vara problematiska. För att uppnå bästa möjliga utfall vid ett generationsskifte är det viktigt att planera i god tid. Familjeföretag är ofta fåmansföretag och generationsskiften av dessa företag omfattas av 3:12-reglerna. Enligt dessa regler har det varit skattemässigt förmånligare att avyttra sitt bolag

Sammanfattning Principen ne bis in idem är en grundläggande rättsstatsprincip som innebär ett förbud mot att straffas två gånger för samma brott. Principen kommer till uttryck i så väl intern svensk rätt som i internationella instrument som Sverige har anslutit sig till. Under de senaste åren har det förts en livlig diskussion kring det svenska systemet med skattebrott och skattetillägg och dess Summary The principle ne bis in idem is a fundamental right that protects individuals from being punished or tried twice for the same offence. The principle is expressed in both Swedish internal law and in several international instruments Sweden has chosen to join. Throughout the last couple of years there has been an intense discussion whether the Swedish system with punishment for tax offence

Examensarbetet behandlar fenomenet momentreduktion. Reduktionen uppstår då en spontvägg deformeras och krafterna i jorden omfördelas. I arbetet har fyra olika spontdimensioneringsmetoder behandlats som på olika sätt leder till ett dimensionerande moment. Tre av dessa är handberäkningar och den fjärde är en jämförande beräkning som görs i finita elementprogrammet PLAXIS. Två av handberäkningsmetThe thesis deals with the phenomenon of moment reduction. The reduction occurs when a sheet pile wall deforms and forces of the soil are redistributed. Four different methods of designing sheet pile walls are treated that in different ways lead to a design moment. Three out of these design methods are made by hand calculations and the fourth is a comparative assessment carried out in the finite

Framställningen belyser och analyserar värdeöverföringsproblematiken vid överlåtelse av egendom från fåmansbolag till närståendebolag. Aktieägarna, som indirekt både är överlåtare och förvärvare av egendomen, kan vilja att överlåtelsen ska ske till ett så lågt pris som möjligt. Men de måste hålla sig inom ramarna för värdeöverföringsreglerna i 17 kap. ABL om de inte vill riskera långtgående sanktiThe thesis highlights and analyses the value transfer problem arising when transferring property from a close company to a related company. The shareholders, who indirectly are both transferors and transferees of the property, may wish to undertake such transfer at the lowest price possible. Nonetheless they have to stay within the limits of the value transfer rules in section 17 in the Swedish Co

På den antarktiska kontinenten finns värdefulla och i princip oexploaterade naturtillgångar. Dess geostrategiska betydelse och potentiella rikedomar gör Antarktis attraktivt för både forskare och företag. Storbritannien gjorde som första land suveräna anspråk på en del av Antarktis år 1908. Flera andra länder följde exemplet, vilket resulterade i ett ökat internationellt intresse för kontinenten.Antarctica is a continent full of natural resources, still almost untouched of the human hand. Geostrategic implications and potential economic wealth make the Continent relevant for researcher as well as profit-seeking industries. In 1908, United Kingdom made claims of a sector of Antarctica. After that, several countries followed, leading the eyes of the world to this remote place. To calm dow

Hydropower in Brazil stands for 64.5% of all energy sources in the country. The largest number of hydropower plants are located in the Paraná basin, which together have an installed capacity of approximately 40 GW including the world’s largest producing hydropower plant, Itaipu. The wet season during Brazilian summer (January-March) is the most important for hydropower. Occasionally, extreme, su

Frågan om vilken verkan ändrade förhållanden har i en avtalsrelation har alltid varit ett av kontrakträttens mest uppmärksammade problem. Vid långvariga avtal blir utvecklingen inte sällan annan än vad parterna kunnat förutse vid avtalets ingående. Ett långvarigt avtal kan sålunda under en stor del av giltighetstid ha varit förmånligt för bägge parter, men sedan på grund av ändrade förhållande bliThe significance of changed conditions for contractual obligations and liabilities has always been one of the most debated contract law issues. In long-term agreements it is often extremely difficult to forecast all possible effects of a contract due to the fact that conditions under which the contracting parties have entered into such contract may drastically change. The substance of a long-term

Background: We hypothesised that observed annual incidence rates of ANCA-associated vasculitis (AAV) are driven bysporadic short-term, high-intensity rates characterised as clusters of diagnosis events in time. Using data from Ireland, Swedenand Spain, we performed a changepoint analysis to discover time intervals with high and low rates of vasculitis diagnosis.Methods: We recruited 417 patients f

IMPORTANCE Numerous prospective cohort studies have reported a J-shaped association of urinary sodium excretion with cardiovascular events and mortality. OBJECTIVE To study the association between sodium intake and incident atrial fibrillation (AF). DESIGN, SETTING, AND PARTICIPANTS This cohort study included participants in the Ongoing Telmisartan Alone and in Combination with Ramipril Global End

Design requires thoughtful application of methods to broaden ones understanding of the task and to generate alternative solutions in the form of possible futures in relation to the task. These kind of activities implies learning. In an interaction design course for undergraduate engineering students, we noticed that students gave little effort to the usage of the design methodologies taught, and n

Recent advancements in catchment hydrology (such as understanding catchment similarity, accessing new data sources, and refining methods for parameter constraints) make it possible to apply catchment models for ungauged basins over large domains. Here we present a cutting-edge case study applying catchment-modelling techniques with evaluation against river flow at the global scale for the first ti

Background: An early report on the molecular subtyping of muscle-invasive bladder cancer (MIBC) by gene expression suggested that response to neoadjuvant chemotherapy (NAC) varies by subtype. Objective: To investigate the ability of molecular subtypes to predict pathological downstaging and survival after NAC. Design, setting, and participants: Whole transcriptome profiling was performed on pre-NA

Background: Occurrence of severe asthma exacerbations are the cornerstone of the evaluation of asthma management, but severe asthma exacerbations are rare events. Therefore, trials that assess drug efficacy on exacerbations are done late in clinical development programmes. We aimed to establish an endpoint capturing clinically relevant deteriorations (diary events) that, when combined with severe

Popular Abstract in Swedish Med snabbare och pålitligare analysresultat finns stora möjligheter till ett ökat utnyttjande av avfallsresurser för produktion av förnybar energi. Resultat från min forskning gör det möjligt att analysera råvaror för biogasproduktion med större säkerhet och med möjligheten att få upp till nio gånger snabbare resultat. Produktion av biogas har under den senaste tiden öA sustainable treatment of organic wastes, generation of renewable energy, reduction of green house gas emissions, limiting the eutrophication and closing the nutrient cycles are several environmental challenges for which anaerobic digestion may be a suitable solution. There is today a large amount of available organic waste materials that could serve as potential feedstock for biogas production.

The silicon isotope composition of biogenic silica (δ30SiBSi) in the ocean is a function of the δ30Si of the available dissolved Si (DSi; H2SiO4), the degree of utilisation of the available DSi, and, for some organisms, the concentration of DSi. This makes δ30SiBSi in sediment archives a promising proxy for past DSi concentrations and utilisation. At steady-state, mean δ30SiBSi must equal a weight

Addressing sustainability concerns in supply chain operations can be a matter of long-term business survival for food retailers. However, regardless of whether it is perceived as a risk or market opportunity, acting across the value chain to address unsustainable production and consumption practices has been a constant challenge. This thesis investigated the sustainable supply chain management (SS

During the late Eocene there was an enigmatic enhancement in the flux of extraterrestrial material to Earth. Evidence comes from sedimentary 3He records indicating an increased flux of interplanetary dust during ca. 2 Myr, as well as two very large impact structures, Popigai (100 km diameter) and Chesapeake Bay (40–85 km), that formed within 10–20 kyr at the peak of the 3He delivery. The Massignan