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Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. Syftet bakom undersökningen är att utreda huruvida om den This thesis examines the Swedish implementation of the exchange of shares mechanism for individuals, found in article 8 of the Tax Merger Directive, henceforth TMD, and how Sweden has chosen to safeguard its taxation right when the shareholder holding exchanged shares emigrates to another EU MS. The purpose behind this is to examine if the Swedish im-plementation, given the more recent case-law fr

Varje år diagnostiseras ungefär 1600 personer i Sverige med huvud- och halscancer. De flesta av dessa patienter behandlas med strålbehandling, men tyvärr är prognosen för många ganska dålig. Forskning pågår för att förbättra behandlingen och utveckla mer effektiva sätt att döda tumören, samtidigt som man strävar efter att minimera biverkningarna. Ett sätt att göra detta är att använda avancerade bDiffusion magnetic resonance imaging (dMRI) in radiotherapy has the potential to facilitate the identification of treatment resistant regions within tumours, such as areas with insufficient oxygen supply. This is particularly interesting in head and neck (H&N) tumours with poor prognosis correlated with unidentified hypoxic areas. However, dMRI is sensitivive to the magnetic susceptibility dif

Alzheimers sjukdom är idag den vanligaste neurodegenerativa sjukdomen i världen. Det klassas som en ålderssjukdom, och med en ökande medelålder i befolkningen, ökar således risken för fler att drabbas. Sjuk- domen orsakar en förtunning av hjärnvävnad och presenterar sig med symptom så som minnesstörningar som gradvis blir värre. Symptomen av Alzheimers sjukdom kan däremot uppkomma så sent som flerIntroduction and aim The changes in the brain caused by Alzheimer’s disease usually begin many years before the first symptoms arise. The effect of the neurodegenerative disease involves both morphological and microstructural changes in the brain, due to neurons dying. These changes in the microstructure can be measured with diffusion MRI. The resolution however limits the accuracy of the imaging,

Syftet med denna uppsats har varit att klargöra och analysera mellanhänders ansvar vid tredje mans upphovsrättsintrång. För att uppfylla syftet har frågeställningen som besvarats i uppsatsen varit vilka förutsättningar som gäller för att ett vitesförbud ska kunna meddelas mot en mellanhand, vid tredje mans upphovsrättsintrång. För att sätta syftet i ett bredare perspektiv har en annan frågeställniThe purpose with this essay has been to clarify and analyze the responsibility of intermediaries whose services are used by a third party to infringe a copywright. The essay has investigated the conditions for an injuction to be issued against a intermediary, whose services are used by a third party to infringe a copywright. To put the purpose in a wider context the essay has also investigated whe

Authors: Henrik Eriksson and Jockum Lerenius Problem: Due to an increasingly competitive environment, a greater pressure from capital markets for shareholder value and reduced earnings growth, companies try to increase efficiency of internal processes and cutting costs, which puts purchasing on the agenda. Organisations need to balance price, quality, lead-time, delivery precision and product deve

Finansmarknaden genomgick stora förändringar innan 2000-talet och placeringsrådgivning kom att spela en allt viktigare roll. Tidigare hade det inte funnits lagstiftning på området, vilket man nu införde. Först kom Lag (2003:862) om finansiell rådgivning till konsumenter (FRL), därefter utfärdades ett EG-direktiv. Direktivet införlivades i svensk rätt genom Lag (2007:528) om värdepappersmarknaden (The Financial Market went through significant changes before the 2000’s and investments advisory played an increasingly important role. Earlier there had not been any legislation on the subject which there is now. The first legislation was the act of financial advisory and after that the Markets in Financial Instruments Directive, MiFID came from the EU. MiFID was implemented into Swedish law thro

With a current financial crisis and a tough competitive environment, all units and departments within the companies have to keep up with the market and its demands. Every time Sandvik sells a machine to a mining company, the buyer faces the fact that they normally have to educate their operators from scratch. This, implicitly, means a period with high risks of failures and mistakes. Training with

Uppsatsen behandlar ämnet motförhöret som en outforskad spelplan i förhållande till dess användning i den svenska rättsprocessen. Uppsatsen kommer vidare att framföra de påverkansfaktorer som kan påverka muntliga utsagor och dess komparation med vikten att framföra en sådan överensstämmande version av verkligheten för rätten som möjligt i anledning av dess bevisbedömning. Det kommer även att framfThe essay discusses the element of Cross-examination as an unexplored field in the Swedish legal proceedings. The essay will continue to state the influencing factors that can affect oral statements and its comparison to find as a consistent version of reality as possible in the courts view in its assessment of evidence. The essay will also present comparative elements regarding the roll of cross-

Cross-laminated timber (CLT) is an engineered wood product consisting of several layers of laminations bonded together with adhesives. In contrast to heavier construction materials, timber and other lightweight building materials are more prone to serviceability issues due to vibrations. In Sweden, the raw material used for CLT is mainly pine and spruce, which are softwoods. However, different woo

In pursuit of sustainable development within the building industry, there is a shift towards design strategies that are energy efficient and environmentally friendly. The European Commission has a goal of becoming climate-neutral by 2050 and the United Nations has also developed Agenda 2030 to aid in the reduction of the environmental impact. The city of Malmö has also developed a local plan for a

Vid överprövning av en offentlig upphandling är information absolut nödvändigt för sökande leverantör. För bifall till yrkandet krävs att sökanden åberopar rättsligt relevanta omständigheter och för dessa i bevis. Hela sökandens processföring som sådan emanerar från den information som denna har tillgång till. Denna uppsats utreder hur en leverantör – efter egen aktivitet samt med hjälp av domstolInformation is an absolute necessity for a supplier when applying for a review procedure of a procurement. To succeed with the application, the supplier needs to fulfil its burden of invoking certain legally relevant facts, as well as its burden of proof for said facts; all of which require access to information. This paper investigates how said supplier – on its own in addition to with the assist

Entreprenadavtal ingås ofta efter upphandling. I utförandeentreprenader betyder det att beställaren har ansvar för att projektera och tillhandahålla entreprenörer ett utförligt förfrågningsunderlag. Detta förfrågningsunderlag avgör omfattningen av kontraktsarbetena och ligger till grund för entreprenörens kalkyl. Vid upphandlingsförfarandet är det viktigt att anbuden är jämförbara. En förutsättninConstruction contracts are often entered into after a procurement process. In construction contracts, this means that the purchaser is responsible for designing and providing the contractor with detailed tender documents. The tender documents form the basis for the contractor's cost estimate and the scope of the construction work. During the procurement process, it is crucial that the submitte

The Integration of Machine Learning in OFDM Receivers The integration of Machine Learning (ML) into various fields has prompted exploration into the effectiveness of advanced ML architectures within Orthogonal Frequency Division Multiplexing (OFDM) receivers. Prior work by Nvidia demonstrated the promise of Graph Neural Networks (GNNs) in replacing key components of a traditional receiver, surpas

The hedge fund industry has become one of the most creative and innovative areas within banking and finance during the past ten years. Its rapid growth and constant development has made it hard for regulators to mitigate the potential risks posed to investors and the financial system. The aim of this thesis is to discuss the potential need for further regulation of hedge funds, mainly based on the

The potential and limitations of the Homogeneous Charge Compression Ignition (HCCI) engine concept has been experimentally investigated. The operation range, in terms of usable air/fuel ratio and engine load, and the emission characteristics have been studied. An 1.6 litre single cylinder engine based on a heavy duty six cylinder Volvo, was used for the tests. As follows the experimental work was

Anaerobic digestion and the production of biogas can provide an efficient means of meeting energy needs locally and reducing organic loading due to untreated waste material in water recipients. Furthermore, residues after anaerobic digestion may be used as a fertilizer to improve the soil in many parts of the world. Most natural organic waste can be used in anaerobic digestion. In developing count

The Swedish model of industrial relations is distinguished by a high degree of self-regulation with roots around the turn of the century 1900. Under the threat of state regulation, the labour market parties in the 1930s, and again in the late 1990s, found they had a common interest in self-regulation. The 1938 Saltsjöbaden Agreement between the blue-collar confederation LO and the employer confede

The aim of the user related assessment of the VCC demonstrator’s “Traffic Jam Assist” system was to study trust, usefulness, perceived advantages, disadvantages, acceptance, and willingness to pay for the driver assistance system. The system provides automated speed control and lane keeping. If a lead vehicle is present, the automated vehicle adapts its speed in order to maintain a pre-set time di

Inflammatory bowel disease (IBD) is a chronic inflammatory condition affecting the gastrointestinal tract, with a remitting and relapsing course. There are two main forms of IBD: Crohn’s disease (CD) and ulcerative colitis (UC). The etiology of IBD is not fully understood, however both CD and UC thought to be closely associated with dysregulated innate and adaptive immune responses. The aim of thi

Inom beredskapen mot radiologiska och nukleära olyckor och katastrofer spelar strålningsmätningar en avgörande roll för att ta reda på vad som har hänt och hur farligt det är för människa, djur och natur och på vilket sätt det påverkar miljö och samhällsfunktioner. I Sverige och många andra länder i världen har allmänheten en rättighet att få reda på vad som hänt och vad de utsätts för i ett eventThis thesis describes investigations made on mobile and stationary gammaspectrometry made both under laboratory conditions and in situ. The objective hasbeen to identify and quantify radionuclides in the form of point sources,contamination and widespread deposition in situations where the measurementgeometry is not known beforehand. Both scintillators and semiconductor detectors ofsimilar size wer