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EU:s mervärdesskattesystem är idag uppbyggt kring destinationslandsprincipen, vilket innebär att försäljning till annat land inom EU inte påläggs någon skatt. Mervärdesskatt upptas istället i destinationslandet. Detta var till en början tänkt som en övergångs-ordning. Den slutliga ordningen för mervärdesbeskattningens vidkommande var tänkt att baseras på ursprungslandsprincipen, där skatt läggs påThe European VAT system is built around the destination principle, which means that intra-community sales are exempt from taxation. Instead VAT is collected in the buyers member state. This system is in fact an interim system, and according to art. 402 of the VAT directive must be replaced by a system based on the origin principle. This would mean that VAT is also levied on intra-community sales b

The aim of this Master's thesis was to examine the political and cultural reasons for making music materials compulsory at Danish public libraries by the new library act of 2000. The aim was also to examine how the public libraries have responded to this reform. To answer these questions a literature study was conducted as well as interviews. The results of the literature study indicated that

As public libraries in Sweden receive the bulk of their budget from local government funding, which has stayed static or, at best, seen small increases, libraries have been faced with inadequate resources with which to satisfy increasing expectations from users. As few libraries are over-funded in the first place, ways may have to be found to combat this situation. The aim of this Masters thesis i

Stress among children and youth is increasing and there are thought to be numerous different explanatory factors. Examples of those are the growing demands of society, lacking support from adults, as well as significant amounts of aspects in school. According to the Swedish education act a school is obliged to incorporate student care, wherein which a school nurse should be included. No other guid

The purpose of this study was to examine a few home care workers’ conception of their discretion connected to work-related health within the home care service. The study was based on semi-structured interviews with three home care workers from different areas of a common district in the south part of Sweden. The analyzed result was based on theories about control and research on health. Theoretica

https://www.korcentrumsyd.lu.se/sites/korcentrumsyd.lu.se/files/kcs_verksamhetsplan_2018_0.pdf - 2026-05-16

Nyhetsbrev 2019 till dig som deltar i ett världsunikt projekt Välkomna - alla gamla och nya deltagare! GÅS-projektet startade 2001 och nu 2019 är våra team i full gång med den sjunde undersöknings- omgången. Ett av syftena med GÅS-projektet är att undersöka hur hälsan påverkas över tid. Ett annat syfte är att ta reda på hur hälsan skiljer sig åt mellan olika generationer, därför erbjuds nya deltag

https://www.geriatrik.lu.se/sites/geriatrik.lu.se/files/nyhetsbrev2019_final_gas.pdf - 2026-05-16

A new actor has been (re)introduced into family practices in Sweden: the nanny. Previous ways of organizing care for children (mainly through publicly funded daycare) are today being complemented by a growing private market for childcare, often performed by migrant women. In our research project Care for children in an era of private market service we study the practice of doing care and family in

Conservative Voting and the Church: The Religious Dimension in the Electoral Geography of the Conservative (Moderate) Party in Sweden 1921-1998. The geographic patterns of the electoral support for the Conservative (Moderate) party have undergone a profound transformation during the 1921—1998 period studied in this article. Formerly, the party was supported by religious voters to a much higher ext

Background: Cerebral palsy (CP) is the most common cause of physical disability in childhood. A major challenge for delivering effective services for children with CP is the heterogeneity of the medical condition. Categorizing children into homogeneous groups based on functional profiles is expected to improve service planning. The aims of this study were to (1) to describe functional profiles of

Sediments from the small lake Ilsø situated in the Illerup/Alken Enge Valley were studied in order to investigate past landscape development at the time of a probably ritual human mass burial following battle during the Roman Iron Age (ad 1–400). A pollen record from Ilsø and a number of other records from Jutland were combined using the Landscape Reconstruction Algorithm to reconstruct local vege

The need for robust estimates of times of divergence is essential for downstream analyses, yet assessing this robustness is still rare. We generated a time-calibrated genus-level phylogeny of butterflies (Papilionoidea), including 994 taxa, up to 10 gene fragments and an unprecedented set of 12 fossils and 10 host-plant node calibration points. We compared marginal priors and posterior distributio

Whilst we know quite a bit about organized forms of climate skepticism, very few studies focus on how disorganized climate skeptics seek an underdog position to speak truth to power. Hence, we investigate frank speech as updated ancient forms of truth-telling ‘parrhesia’, in two Swedish empirical sources that strongly question the climate change consensus. The first is a digital space for free spe

Samhällsvetenskapliga fakultetens samverkan med det omgivande samhället Kartläggning och analys CHARLOTTE SIMONSSON & CHRISTOFFER HAHN SAMHÄLLSVETENSKAPLIGA FAKULTETEN | LUNDS UNIVERSITET 2 SAMVERKAN MED DET OMGIVANDE SAMHÄLLET Coverphoto by Petra Francke Layout and typesetting : Media-Tryck, Lund University Lund 2020 3SAMVERKAN MED DET OMGIVANDE SAMHÄLLET Innehåll Inledande om syfte och tillvägag

https://www.sam.lu.se/internt/sites/sam.lu.se.internt/files/2021-01/rapport_-_samverkan_med_det_omgivande_samhallet_sfak_2020.pdf - 2026-05-16

Risk and safety assessment for fieldwork and excursions The employer/coordinator of the fieldwork has to make a risk assessment for all fieldwork in accordance with the law of Systematic Work Environment Management (In Swedish “SAM”), and it has to be documented. This document applies mainly to fieldworkers at CEC and to fieldwork within Sweden, and considers the most common risks. Other risks may

https://www.cec.lu.se/sites/cec.lu.se/files/2021-04/Risk%20and%20safety%20assessment%20form%20for%20fieldwork%20and%20excursions%20at%20CEC_20210420.docx - 2026-05-16

LUM Lunds universitets magasin | Nr 1 | 2010 Topprekrytering till Humanistlabbet Lundafysiker spårar malaria Gäst från verkLiGheten 2 LUM nr 1 | 2010 när BeLLMan BLev kULt LUM nr 1 | 2010 3 ”Bellman levde på 1800-talet” är titeln på en ny bok av litteratur- professorn Johan Stenström. För att förstå hur spännande påståendet är måste man förstås veta att den store skalden dog redan 1795. I den nya

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-1-2010.pdf - 2026-05-16

LUNDS UNIVERSITET Box 117 221 00 Lund Tel 046-222 00 00 www.lu.se Lunds universitets stipendiestiftelse (LUSS) grundades den 18 mars 2014 av Rolf Abdon med syfte att samla upp till 350 medgrundare bland alumni och vänner till Lunds universitet. Stiftelsens syfte är att dela ut stipendier för att främja utbildning och forskning vid Lunds universitet. LUSS ska också bistå universitetet i arbetet med

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-stipendiestiftelse-sv-180612-webb.pdf - 2026-05-16

JUNI 2012 Nyhetsbrev från stiftelsen Forska Lund - Insamlingsstiftelsen för forskning och utbildning inom Lunds universitet Tack för alla bidrag Ett stort tack för alla fantastiska bidrag som vi har fått in till forskningen vid Lunds universitet via stiftelsen Forska Lund. I skrivandets stund är det 80 000 kronor fördelat på 58 gåvor under 2012. Väldigt få kan på egen hand åstadkomma stora skillna

https://www.lu.se/sites/www.lu.se/files/nyhetsbrev_juni_2012.pdf - 2026-05-16

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2020-11/forbud-att-hysa-privata-husdjur-inom-universitets-lokaler-tillganglig.pdf - 2026-05-16