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Problematiken kring räntesnurror uppmärksammades första gången på 1990-talet i det så kallade Mobil-Oilfallet. Vid denna tid var begreppet räntesnurror ännu inte myntat och Skatteverket hade inte insett att skatteplaneringsförfarandet kunde komma att årligen undandra staten flera miljarder kronor i skattepengar. Problemet låg i den obegränsade ränteavdragsrätten i 16 kap. 1 § IL som gjorde att kon
It has often been argued that money and modern monetary economies have occasioned a comprehensive rationalisation of society. Money has often been viewed as being socially destructive, while it is said that the modern monetary economy has had inescapable consequences for society, culture, and people’s daily lives. This thesis considers the introduction of computerised systems for handling digital
International Master Class is an opportunity to add a further global aspect to your education, after completing your Master's degree at LUSEM. What is an International Master Class?An International Master Class is a highly competitive opportunity to go on an exchange semester after finishing your Master's studies at LUSEM.The courses you take on your exchange will not be included in your Master's
The rate constants for the chloride and bromide anations of Pd(H2O)42+, the chloride anations of PdCl3H2O−, the bromide anation of PdBr3H2O− and the acid hydrolysis of PdCl(H2O)3+, PdBr(H2O)3+, PdCl42−, and PdBr42− have been determined at 15, 25 and 35 °C using a stopped-flow technique. The ionic strength was 1.00 M and the supporting electrolyte perchloric acid. The obtained rate constants and th
The article explores the Norwegian ‘national ballad’ Draumkvæde (the Dream Song) in Maren Ramskeid’s version. This work has traditionally been interpreted as a folklore adaptation of medieval visionary literature such as the Vision of Tundale, related to Dante Alighieri’s Divine Comedy. The ballad, however, lacks demons and devils and infernal torture – it is even almost completely devoid of human
We strive to be a driving force for a sustainable future and promote the green transition of society. The complex challenges we face cannot be solved by individual actors but require coordinated efforts. In our research, collaboration with other universities, companies and organizations is therefore essential.Much of our research is applied. Through our close collaboration with industry and busine
https://www.ple.lth.se/en/collaboration - 2026-07-17
2023 HT_LP2 FMSN45 CEQ Course evaluation ver 9.0 (2021-01-23) LTH Course evaluation report - CEQ, FMSN45 Basic facts Course name Mathematical Statistics, Time Series Analysis Course code FMSN45 ECTS credits 7.5 hp Year 202324 Study period the course was finishedHT_LP2 Programme all Registrated students 100 Number answers and response rate 47 / 47 % Number answers from males 35 Number answers from
https://www.maths.lu.se/fileadmin/maths/utbildning_education/FMSN45_2023_HT_LP2_arbetsrapport_en.pdf - 2026-07-16
The Circular consumption Activities to tRansform households toward material Efficiency Om CARE och Horisont Europa Horisont Europa är EU’s främsta stödprogram för forskning och innovation. Huvudfokus är klimatförändringar och programmet har som mål att fullfölja FN’s mål för hållbar utveckling samtidigt som det stärker EU’s konkurrenskraft och tillväxt. Läs mer här.Projektet CARE (The Circular con
https://www.ses.lu.se/care - 2026-07-17
Universitetslektor Kontaktinformation E-post: mattias [dot] haraldsson [at] fek [dot] lu [dot] seOrganisation Redovisning och finans Hämtställe: 10 WebbplatsMattias Haraldssons profil i Lunds universitets forskningsportal Publikationer Visar av publikationer. Sorterade efter år och sen titel. Filtrera efter typ AllaArtikel i facktidskrift eller populärpressArtikel i vetenskaplig tidskriftBokDoktor
https://www.ehl.lu.se/mattias-haraldsson - 2026-07-17
Socioeconomic status (SES) differences in health are well known. Both material and psychosocial hypotheses regarding these SES differences have been forwarded. Social capital (trust, social participation) may be seen as a contextual and social extension of this debate with access to healthcare as one of the four hypothesized mechanisms between high social capital and health. This thesis investigat
This thesis has investigated how the design process used by a textile printmaker practitioner requires further modification when the sun, uncontrollable by nature, is used to activate thermochromic leuco dyes, a dynamic surface variable. In the context of the use of the sun as the dynamic activator, the investigation is focussed on design applications of sun-screening textiles for both indoor and
Background: Palliative care needs in patients with cardiovascular diseases (CVD) are expected to increase. For the planning of equitable palliative care, it is important to understand where people with CVD die. The aim was to examine trends in place of death, associated factors including utilization of specialized palliative services, and to what extent longitudinal development is influenced by na
