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Koncernbidrag är ett centralt instrument för skattemässig resultatutjämning inom helägda koncerner och bygger på ett system av reciprocitet: givaren medges avdrag för bidraget medan mottagaren beskattas för motsvarande belopp, under förutsättning att kraven i inkomstskattelagen (1999:1229) är uppfyllda. När avdragsrätten för givaren däremot vägras med stöd av lag (1995:575) om skatteflykt (skattefGroup contributions are a key instrument for tax-related income equalisation within wholly owned groups and are based on a system of reciprocity: the donor is granted a deduction for the contribution, while the recipient is taxed for the corresponding amount, provided that the requirements of the Income Tax Act (1999:1229) are met. However, when the donor’s right to deduction is denied under the T

Standardavtalet AB 04 används i stor utsträckning i offentligt upphand-lande byggentreprenadkontrakt, trots att flera av dess villkor präglas av betydande tolkningssvårigheter. Detta ger upphov till problem när villkor i entreprenadavtal kan förstås på två motstående sätt. Problemet förstärks av att offentligt upphandlade avtal som huvudregel inte får ändras efter att de har ingåtts. Avsteg från dThe standard contract AB 04 is widely used in publicly procured public works contracts, despite the fact that several of its clauses are characterised by interpretative difficulties. These issues become apparent where the clauses can be understood reasonably in two opposing ways. The problem is amplified by the general rule that publicly procured contracts may not be modified once concluded. Devia

The digitalisation of adolescents’ everyday lives has created new contexts in which intimate partner violence can occur. Digital intimate partner violence includes controlling, monitoring, and harassing behaviours carried out through digital tools such as social media, messaging applications, and location-sharing services. These behaviours are often normalised among young people, which makes the v

Domestic abuse among the elderly is an increasing social problem where research is lacking. The aim of this study was to investigate whether social workers perceive that they possess and receive sufficient knowledge, organizational support, and professional development regarding elder abuse, as well as to explore collaboration with other organizations involved in addressing domestic violence. In t

Sedan 2017 har elsparkcyklar fått ett stort genombrott i Sverige och har blivit ett allt vanligare transportmedel för att åka korta sträckor. Elsparkcyklar framförs i allt större utsträckning i urbana trafikmiljöer och detta kan innebära en större osäkerhet och otrygghet av elsparkcyklar i städerna och trafiksäkerheten kan påverkas negativt för oskyddade trafikanter. Detta examensarbete har som måSince 2017, electric scooters have become an increasingly common means of transportation in urbanized cities across Sweden for cover short mileage. Electric scooters are seen more often in urbanized cities and this can imply a greater sense of danger when the vehicles are driven more frequently in urban traffic environments, thus causing a greater impact on road safety for vulnerable road users. T

Under 2000-talet har allt fler tjänster flyttats online och mängden data som dagligen samlas om användare har blivit allt mer omfattande. Efter flertalet skandaler rörande personuppgifter har diskussionen kring integritet på nätet blivit ett vanligt inslag. För att jämna ut maktförhållandet mellan företag och användare infördes under mitten av 2018 dataskyddsförordningen GDPR inom EU vilken innehö

Coordination of Official Development Assistance (ODA) has been an important topic in debates focused on improving the outcomes of international development. The subject assumes particular importance with the expected increase of ODA flows to support developing countries addressing climate change-related issues. The case of Mozambique is of special relevance due to the heightened consequences of cl

The aim of the study has been to investigate how discriminatory factors interlink and are conceptualized in governmental policies and strategies, within the field of gender equality and anti-racism work in Sweden. The Study used WPR approach developed by Bacchi as the method of policy analysis, a theoretical lens of intersectionality has been used to understand who the documents are representing i

This research intends to explore the mental health of female Rohingya refugees in Bangladesh. Specifically, it analyzes reasons for mental disorders and how Rohingya women cope, from the perspectives of humanitarian aid workers. Mental disorders are defined from a universalist perspective and the analysis is guided by theoretical frameworks of Tay et. al (2018) and Kleinman (1978). The research de

In the face of climate change, governments in the Global North have decided on various decarbonisation plans. With the transport sector causing more than a quarter of the global greenhouse gas emissions, its decarbonisation has become a central debate. Yet, plans for a sustainable mobility system are largely focused on local and regional scales, neglecting the global entanglements of the supply ch

Tillgreppsbrottslighet och ordningsstörningar som sker i svensk detaljhandel är en mångårig problematik som det vidtagits åtskilliga åtgärder gentemot. Butiksägares egendomsrätt kränks till följd av tillgreppsbrottslighet inom detaljhandeln. Den 1 mars 2021 trädde lag (2021:34) om tillträdesförbud till butik (”tillträdesförbudslagen”) i kraft. Lagen innebär att tillträdesförbud förenat med straffaCrime and disorderly conduct, which are affecting Swedish retail trade, have been a problem in which several preventive measures have been taken. The store owners right to property is violated as a result of the problem with crime in the retail trade. On March 1, 2021, law (2021:34) about admissibility to stores (“tillträdesförbudslagen”) came into force. The law means that a restraining order com

INTRODUCTION: Early detection of Alzheimer's disease (AD) is critical for timely intervention as disease-modifying treatments emerge. Speech-based digital biomarkers offer scalable options for remotely capturing speech-derived functional changes associated with early cognitive decline, but validation across real-world populations remains limited.METHODS: We evaluated the speech biomarker for cogni

PurposeCombination treatments—thermal ablation (TA) and transarterial chemoembolisation (TACE) have been suggested for hepatocellular carcinoma (HCC). After TA a transient hyperemic zone appears around the ablated area, a potential target for TACE. The aim was to determine when this peri-ablational hyperemia is at its widest and most intensely perfused.Materials and methodsThis prospective study e

Climate change is intensifying short-duration rainfall extremes, increasing urban pluvial flood risk across Swedish municipalities. This study develops a novel spatial statistical framework for basement flood risk assessment using Log-Gaussian Cox Process (LGCP) models on metric graphs, applied to 17 years of flood records from Trelleborg, southern Sweden.Unlike conventional approaches that treat

BACKGROUND: Secondary peritonitis is a severe condition with a 20-32% reported mortality. The accepted treatment modalities are vacuum-assisted closure (VAC) or primary closure with relaparotomy on-demand (ROD). However, no randomised controlled trial has been completed to compare the two methods potential benefits and disadvantages.METHODS: This study will be a randomised controlled multicentre t

The thesis examines the truth and reconciliation commission in South Africa and its possibilities to act as a vehicle in the process of consolidating democracy. The norms and values that can be found in the principles and practices of the commission are scrutinized, and the means of presenting this norms to the public is also looked into. The issue of how to deal with the human rights violations o

This research approaches public administration reform in China from a domestic perspective. Whereas recognizing that the mechanisms behind the nature differ from the principle of New Public Management (NPM) of Anglo-Saxon tradition, the reform initiatives are similar. Municipal governments were encouraged to carry out NPM Reform towards governance model since 1998 to serve dual-purpose. That is st

Our main purpose has been to describe and compare two community's ways of organising and executing the social welfare sectors drug and alcohol abuse programs. We also wanted to explain the similarities and differences we found with the help of an organisations theoretical perspective. A second purpose has been to try to find out if the difference affects the clients possibility to receive equa

A series of Na0.67Ni0.33Mn0.67-xSnxO2 (x = 0, 0.01, 0.03, 0.05) materials with mixed P2/P3 phases are synthesized with a conventional solid-state reaction method and investigated as cathode materials for sodium ion batteries. The effects of Sn substitution on the structure and electrochemical performance of the Na0.67Ni0.33Mn0.67O2 are systematically investigated. The substituted samples show smal