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Låneförbudet infördes i aktiebolagslagen år 1973. Reglerna om låneförbud ansågs brådskande för att skydda bolagets borgenärer och för att hindra den skatteflykt som rådde. Låneförbudet är uppdelat i närståendelåneförbudet och förvärvslåneförbudet. Närståendelåneförbudet föreskriver att ett aktiebolag inte får ge penninglån till aktieägare, en styrelseledamot, verkställande direktör i bolaget eller deras närstående. Förvärvslåneförbudet föreskriver att ett aktiebolag inte får ställa medel till förfogande för förvärv av det åsyftade bolaget. I aktiebolagslagen finns en bestämmelse som innebär att ett aktiebolag kan ansöka om dispens från låneförbudet hos Skatteverket. Det är dispens från låneförbudet och hur det tillämpas i praktiken som utreds i uppsatsen. För att besvara frågeställningen sammanställs dispensbeslut från de senaste fem åren. Det framgår tydligt att det är vanligast att ansöka om dispens från låneförbudet i samband med ett generationsskifte, vilket är det förfarande som i förarbeten har framhållits som en situation som ska medges dispens från låneförbudet. Näst efter generationsskiften är det vanligast att skicka in en ansökan om dispens från låneförbudet för att se om ett kommersiellt lån föreligger. Ett kommersiellt lån är undantaget från låneförbudet, vilket innebär att de ansökningar som inkommer gällande kommersiella lån, syftar till att Skatteverket ska avgöra om ett kommersiellt lån föreligger eller inte. Utöver de två uppräknade situationerna avser dispensbesluten mer skilda situationer. Närståendelåneförbudet är vanligast att ansöka om dispens från och det är endast ett fåtal ärenden som berör förvärvslåneförbudet. De faktorer som Skatteverket tar hänsyn till vid en bedömning av dispensärenden är: hur lånet påverkar borgenärer och andra aktieägare, att förfarandet inte används för att den sökande vill undgå beskattning, syftet med lånet, lånetidens längd och återbetalningstidpunkt samt att amortering och ränta ska utgå på lånet. I uppsatsen sammanställs en tolkning av begreppen synnerliga skäl, särskilda omständigheter och kommersiella lån, det vill säga vilka situationer som inräknas i de olika begreppen. Aktiebolag från alla Sveriges län har inte inkommit med ansökan om dispens från låneförbudet de senaste fem åren. Det län vars aktiebolag ansöker om dispens mest frekvent är inte det län med flest aktiebolag, det är likaså inte det län med flest företagsledare över 60 år. Det framgår att låneförbudet torde kunna användas i större utsträckning än det görs idag.

Shoreland protection is an important issue in today's urban planning and aims to ensure long-term public access to coastal protection areas while maintaining good living conditions for animals and plants. Shoreland protection was introduced in the 1950s to protect the coasts, and the shoreland protection zone includes both land and water. Shoreland protection  zones generally extend 100 meters inland and 100 meters out into the water from the shoreline, but can be extended to 300 meters. Despite this, an increasing trend of granted exemptions from shoreland protection has been observed. A new report from the Swedish Society for Nature Conservation points out that 93% of the 693 applications for exemption reviewed in 13 exemptions were granted. This has resulted in more than a third of the Swedish coast being exploited, which can negatively affect the natural environment and the conditions for public access to shorelandareas.    This thesis is conducted in collaboration with the municipality of Upplands-Bro, with the aim of comparing and analyzing building permit documents and shoreland protection exemptions. Methods used to answer the study's research questions and problem formulation consist of interviews, literature studies, and an analysis of building permit applications in shoreland  protected areas in the municipality of Upplands-Bro.    Factors such as the placement of the operation, the degree of detail in the drawings, and its impact on the water environment have been identified as decisive for whether an application is approved or rejected. However, the study shows that the decision-making process is not entirely predictable and is also influenced by other factors, such as political agendas.    The results indicate that in order to create a more predictable and fair decision-making process, a strengthening of the current regulations and increased supervision from the County Administrative Board is needed to ensure that the legislation is followed consistently. This study contributes to the ongoing discussion on the application of shoreland protection and provides concrete suggestions on how the process can be improved.

<p>Eutrophication was recognized in the early 1900's and results in severe algal blooms, increased biomass production and eventually leads to an altered ecosystem. In Mälardalen we find the most eutrophic lakes. Most of the applied phosphorus and nitrogen into seas and oceans comes from agriculture, and the nutrients losses are affected by local weather conditions and soil type. Guidelines for storage and distribution of manure were introduced in the 80s, and the rules were strengthened January 1, 2010. Localities and previous county administrations can whether there are special reasons, grant an exemption for manure application during winter-periods despite the current ban.</p><p>In this essay I have examined how many exemptions of manure application that has been granted at the Sagån river, and what implications it has for the eutrophication of Lake Mälaren. Sagån’s catchment area extends through Enköping, Sala, Heby, Västerås and Uppsala. Since 2000, 23 waivers of manure application have been granted, most of these deviations have occurred on snow-covered ground or when the weather change considerably. This means that much of the nutriment in the manure went down to the nearby water when the snow melted. Computations were made In order to find out how much phosphorus was spread each time. The conclusion is that the pig manure contains significantly more phosphorus, meaning greater phosphorus losses. However, these calculations are only estimates.</p><p>Several farmers were contacted to find out what they think about the regulation of the management and application of manure. They believe that the new legislation does not pose a problem for them. But farmers with small distribution areas in relation to the number of animals could have some problems.</p>

Eutrophication was recognized in the early 1900's and results in severe algal blooms, increased biomass production and eventually leads to an altered ecosystem. In Mälardalen we find the most eutrophic lakes. Most of the applied phosphorus and nitrogen into seas and oceans comes from agriculture, and the nutrients losses are affected by local weather conditions and soil type. Guidelines for storage and distribution of manure were introduced in the 80s, and the rules were strengthened January 1, 2010. Localities and previous county administrations can whether there are special reasons, grant an exemption for manure application during winter-periods despite the current ban. In this essay I have examined how many exemptions of manure application that has been granted at the Sagån river, and what implications it has for the eutrophication of Lake Mälaren. Sagån’s catchment area extends through Enköping, Sala, Heby, Västerås and Uppsala. Since 2000, 23 waivers of manure application have been granted, most of these deviations have occurred on snow-covered ground or when the weather change considerably. This means that much of the nutriment in the manure went down to the nearby water when the snow melted. Computations were made In order to find out how much phosphorus was spread each time. The conclusion is that the pig manure contains significantly more phosphorus, meaning greater phosphorus losses. However, these calculations are only estimates. Several farmers were contacted to find out what they think about the regulation of the management and application of manure. They believe that the new legislation does not pose a problem for them. But farmers with small distribution areas in relation to the number of animals could have some problems.

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