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Uppsatsen har behandlat den så kallade fyra procent-spärren som trädde i kraft 1 januari 2014. Regeln innebär att en delägare som arbetar aktiv i ett fåmansbolag, måste inneha en kapitalandel motsvarande fyra procent av bolaget för att få utnyttja det lönebaserade utrymmet vid beräkning av dennes gränsbelopp. Innan regeln infördes fick den utstå massiv kritik från remissinstanserna. RemissinstanseThe essay has dealt with the so-called four percents-latch, which came into force on January 1, 2014. The rule means that a partner who works active in a closely held company must hold an equity equivalent to four percents of the company to be able to use the wage based dividend allowance when calculating its dividend allowance. Before the rule was introduced it endured a massive criticism from th

With the increase in computational power, deep learning algorithms have become an active field of research over the last 7 years. These data-driven machine learning algorithms have produced good results in many applications, image analysis being one of them. Today, many image analysis tasks in the medical field are done manually, taking valuable time and effort from professionals. Automating some

Hydrogenation is a universal reaction, which is widely used in industry and academy. However, the reaction is not easy to be studied in extreme conditions such as high temperature and high pressure. On top of that, using Raman spectroscopy to observe the reaction is not so customary. Due to these aspects, the experiment was carried out. During the working process, the degradation reaction was also

The transgression of Earth’s nine planetary boundaries is a phenomena that will have consequences shared by us all. Contemporary political and economic paradigms vow for the substitution of Earth’s limited natural capital with growing human capital for our self-aggrandizing interests. Based on the lack of collective action towards sustainability, international bodies such as the Intergovernmental

Innovation enablement is of growing importance in order to stay competitive in the financial services sector. Although frontline employees are considered to be valuable innovators, the research about their involvement in the innovation process is still in its infancy. The existing literature acknowledges that the overall participation of these employees in the innovations is limited, without furth

Förevarande uppsats ämnar till att granska gränserna för när företag på videospelsmarknaden får vidta geoblockerande åtgärder. Fokus ligger på förbudet mot konkurrensbegränsande avtal enligt artikel 101 FEUF samt tillämpningsområdet för artikel 4.1.b i geoblockeringsförordningen. Uppsatsen syftar till att dels kartlägga vad som utgör gällande rätt avseende geoblockerande åtgärder, dels att utreda The present essay intends to examine in which degree companies in the video game market are allowed to take measures of geo-blocking. The focus lays on the prohibition of anti-competitive agreements according to Article 101 TFEU and the scope of Article 4.1.b of the Geo-blocking Regulation. This essay aims to conclude what constitutes applicable law regarding geo-blocking measures, and to investig

This study aimed to examine how pocket parks should be designed in order to promote visits from the inhabitants in Malmö, as well as which of six design is the best from an ecological perspective. By examining these two aspects the goal was to identify how a pocket park can be designed to work as a multifunctional place in the city. Firstly, a literature study was carried out in order to identify

Bulleremission från vägtrafik är på många ställen i Sverige ett påtagligt problem. Många fastigheter och rekreationsområden ligger så nära vägnätet att de utsattas hälsa och livskvalitet riskerar att försämras vid långvarig exponering. Att åtgärda bullerproblematiken direkt vid källan med en lågbullerbeläggning är idag en stor strävan på många platser. Detta ef-tersom de traditionella åtgärderna sNoise from road traffic is a significant problem in many places in Sweden. A lot of properties and recreational areas are so close to the road network that the health and quality of life of the exposed are at risk of deterioration. Addressing the noise problem directly at the source with a low noise road surface is a great endeavor in many places today. This is because the traditional measures suc

In the Sudano-Sahelian areas of Africa droughts can have serious impacts on natural resources, and therefore land surface moisture is an important factor. Insufficient conventional sites for monitoring land surface moisture make the use of Earth Observation data for this purpose a key issue. In this study we explored the potential of using reflectance data in the Red, Near Infrared (NIR), and Shor

Popular Abstract in Swedish Denna avhandling syftar till att föreslå, utvärdera och applicera testprocedurer för rationalitet, svag separabilitet och effektivitet. Främst behandlas icke-parametriska så kallade ’revealed preference’ procedurer, vilka har fördelen att de, till skillnad från den parametriska ansatsen, inte behöver anslå någon funktionell form för nyttofunktionen. En majoritet av de tThis thesis aims to propose, evaluate and apply test procedures for rationality, weak separability and efficiency. In particular, it focuses on nonparametric revealed preference procedures. This approach has the advantage of not having to stipulate any functional form for the utility function, unlike the parametric approach which relies on finding a suitable functional form for the utility functio

Biotechnology offers extensive possibilities to incorporate new traits into organisms. Genetically modified (GM) traits relevant for agro-ecosystems include traits such as pest resistance and herbicide tolerance in crop plants, increased growth rate in fish and livestock, and enhanced nitrogen-fixation capabilities of soil microbes. In this review, we evaluated the direct and indirect trait-specif

Light sensors are increasingly used to monitor vegetation growing status by measuring reflectance or transmittance in multispectral or photosynthetically active radiation (PAR) bands. The measurements are then used to estimate vegetation indices or the fraction of absorbed PAR (FPAR) in a continuous and long-term manner and to serve as inputs to environmental monitoring and calibration/validation

Secondary hole-nesting birds that do not construct nest holes themselves and hence regularly breed in nest boxes constitute important model systems for field studies in many biological disciplines with hundreds of scientists and amateurs involved. Those research groups are spread over wide geographic areas that experience considerable variation in environmental conditions, and researchers provide

A detailed diatom record from Lake Kälksjön, west-central Sweden, reveals two periods of abrupt ecological change correlative with the 8.2 ka cooling event. Using a combination of abrupt step changes and piece-wise linear regressions, the diatom data were analysed for change points over time, and two sudden and large events that are described as regime shifts were detected. During the first event

Continuously indexed Gaussian fields (GFs) are the most important ingredient in spatial statistical modelling and geostatistics. The specification through the covariance function gives an intuitive interpretation of the field properties. On the computational side, GFs are hampered with the big n problem, since the cost of factorizing dense matrices is cubic in the dimension. Although computational

Temperature is a fundamental thermodynamic parameter used to describe physical, chemical and biological processes. Much effort is made to measure temperature accurately in a wide variety of applications, making temperature one of the most extensively measured parameters. In combustion as in many other applications, temperature plays a substantial role in helping to maintain an efficient and clean

Bekämpningen av penningtvätt utgör ett centralt samhällsintresse inom Europeiska unionen och har gett upphov till ett omfattande regelverk som ställer långtgående krav på att verksamhetsutövare behandlar och lagrar personuppgifter. Samtidigt har skyddet för den personliga integriteten stärkts genom EU:s allmänna dataskyddsförordning (GDPR). Regelverken är inte direkt motstridiga, men förutsätter eThe fight against money laundering constitutes a central public interest within the European Union and has resulted in an extensive regulatory framework imposing far-reaching obligations on obliged entities to process and retain personal data. At the same time, the protection of personal privacy has been strengthened through the EU General Data Protection Regulation (GDPR). Although these regulato

Following the outbreak of new media technologies, researchers in museum studies have acknowledged the increasing importance of digital content creation for museums. Today, Social Media provides museums with the opportunity to engage with their audiences beyond museum walls and pursue their organizational mission in innovative ways. Despite a growing interest in the organizational changes that make

Amidst the present Covid-19 pandemic, consumer interactions with digital food technologies have expedited. This thesis examines how social network platforms and ethical consumption apps, enable and shape the everyday sustainable food consumption practice of young adults in Skåne, Sweden's southernmost region. Drawing on social practice theory and qualitative methods, the study addresses a disc