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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
Efter aktiveringen av Internationella brottmålsdomstolens jurisdiktion över aggressionsbrottet i juli 2018 är dessa gärningar för första gången sedan Nürnbergtribunalen möjliga att väcka åtal för i en internationell domstol. Aggressionsbrottet kan bara begås av personer i position att effektivt utöva kontroll över eller styra politiska eller militära handlingar av en stat. Detta inkluderar, men inFollowing the activation of the International Criminal Court’s jurisdiction over the crime of aggression in July 2018, these acts are for the first time since the Nuremberg Tribunal possible to prosecute before an international court. The crime of aggression may only be conducted by persons in a position effectively to exercise control over or direct the political or military action of a State. Th
Agricultural intensification is recognised as a major driver of biodiversity loss in human-modified landscapes. Several agro-environmental measures at different spatial scales have been suggested to mitigate the negative impact of intensification on biodiversity and ecosystem services. The effect of these measures on the functional structure of service-providing communities remains, however, large
In a rapidly changing world, it is of fundamental importance to understand processes constraining or facilitating adaptation through microevolution. As different traits of an organism covary, genetic correlations are expected to affect evolutionary trajectories. However, only limited empirical data are available. We investigate the extent to which multivariate constraints affect the rate of adapta
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
Using the protection for exporters theory the thesis analyzes the EU’s quest for world markets in the case of trade negotiations with Singapore. The protection for exporters theory assumes governments to shift bias from the import competing sector to the export competing sector when exporters are exposed to potential losses. The thesis concludes three main findings of why the EU shifted policy tow
By combining a large-scale experimental assessment on timing of insect emergence with long-term monitoring of waterfowl hatching date, we here show that insect emergence is mainly driven by temperature, whereas there is only a weak effect of increasing spring temperatures on inter-annual variability in observations of waterfowl chicks. Hence, a change in timing of the mass-emergence of insects fro
Land-use change is a major driver of biodiversity loss worldwide. Although biodiversity often shows a delayed response to land-use change, previous studies have typically focused on a narrow range of current landscape factors and have largely ignored the role of land-use history in shaping plant and animal communities and their functional characteristics. Here, we used a unique database of 220,000
Accurate mapping of earthquake-damaged buildings is essential for rapid post-disaster assessment and urban recovery planning. Very high-resolution (VHR) satellite imagery enables large-scale geospatial damage detection; however, conventional convolutional neural networks (CNNs) often struggle to model complex spatial dependencies and nonlinear damage patterns efficiently. To address these limitati
Conservation biological control in agricultural landscapes aims to promote natural enemy populations to mitigate short and long-term pest damage on crops. However, natural enemy populations in agricultural landscapes typically rely on crop pests and non-pest prey populations resulting in complex trait- dependent ecological interactions. Such communities, of pests, non-pest prey, and natural enemie
BACKGROUND: Hemophilia A and B are caused by variants in the factor (F) VIII or FIX gene. Selective reporting may influence the distribution of variants reported in genetic databases.OBJECTIVES: To compare the spectrum of F8 and F9 variants in an international population-based pediatric cohort (PedNet Registry) with the spectrum found in the European Association for Haemophilia and Allied Diso
Agricultural intensification is one of the main causes for the current biodiversity crisis. While reversing habitat loss on agricultural land is challenging, increasing the farmland configurational heterogeneity (higher field border density) and farmland compositional heterogeneity (higher crop diversity) has been proposed to counteract some habitat loss. Here, we tested whether increased farmland
INTRODUCTION: Effective management of chronic breathlessness requires understanding people's activity limitations. This study evaluated the extent to which chronic breathlessness limits people's self-reported everyday activities.METHODS: A web-based, cross-sectional survey (adults ≥18 years). Recruitment was through a marketing research company, stratified to the 2016 Australian Census for key dem
Synthetic aperture radar (SAR) remote sensing (RS) technology is an ideal tool to map flooded areas on account of its all-time, all-weather imaging capability. Existing SAR data-based change detection approaches lack well-discriminant change indices for reliable floodwater mapping. To resolve this issue, an unsupervised change detection approach, made up of two main steps, is proposed for detectin
En okänd Ratzinger 1 EN OKÄND RATZINGER? – Om Bonaventurastudierna, Uppenbarelsen och Andra vatikankonciliet. ”Konservativ”, ”progressiv” och frågan om konciliehermeneutiken. När Joseph Ratzinger år 2005 valdes till påve ansågs han i vida kretsar ”konservativ”, ja rentav ”reaktionär”. Detta är sannerligen en historiens ironi eftersom Ratzinger
https://www.ctr.lu.se/media/documents/persons/GostaHallonsten/En_okand_Ratzinger.pdf - 2026-07-02
Microsoft Word - HILMA 2007-11-dd.doc HILMA Historiska Institutionen i Lund Meddelar Att… Årgång 33, 2007/08, Nr 5, 2007-11-19 Underlagen till HILMA förvaras i pärmar som står i rum 209, på hyllan ovanför faxen. Där hittar du ytterligare information om seminarier, anställningsvillkor, stipendier och annat samt ansök- ningsblanketter i förekommande fall. De sistnämnda, som är samlade i en separat p
https://www.hist.lu.se/fileadmin/_migrated/content_uploads/hilma_ht07_5_03.pdf - 2026-07-02
About Saco-S at the University of Gothenburg | Saco-S Göteborgs universitet Hoppa till huvudinnehåll Öppna sökruta Öppna Huvudmeny Sök på saco.se Bli medlem Råd och stöd Aktuella avtal Arbetsmiljöombud Lön Årlig lönerevision RALS Lönejustering Principer för löneprocessen Inledning Gemensamma löneprinciper Förberedelsearbete Lönerevision Avstämning Överenskommelse om lön vid andra tillfällen än lön
