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Sverige har historiskt sett haft ett generöst konsolideringssystem för koncerner med stora avdragsmöjligheter. Avdragsmöjligheten för bland annat ränta har dock begränsats i allt större utsträckning på grund av viktigare samhällsintressen, så som ett förhindrande av skatteflykt och aggressiv skatteplanering. Ett resultat av detta är att det år 2019 trädde i kraft nya generella ränteavdragsbegränPreviously Sweden has had a generous consolidation system for groups with large deduction possibilities. However, the possibility of interest deductions, among other things, has increasingly been limited due to more important societal interests, such as preventing tax evasion and tax avoidance practices. As a result, new general interest limitation rules were put into practice in 2019 affecting

This thesis describes attempts at estimating the uncertainty of the 2-metre temperature forecast error from a probabilistic point of view, utilizing Bayesian neural networks. Bayesian neural networks are a type of machine-learning algorithms used to find patterns in data and make probabilistic predictions. Multiple fields of output data from the ECMWF IFS global model, along with temperature measu

China, as a huge and promising market, has always been largely exposed to and influenced by the Japanese and Korean idol industries. With various attempts trying to adopt the transnational experienced idol production within the challenging Chinese context, numerous reality television talent shows had been introduced in the past few years. After the very first boy group talent show, Idol Producer (

Denna uppsats inleds med en introducerande undersökning där vi finner att mjukvaror för förvaltning av Business Rules inte är använt av många svenska organisationer. Förundersökningen drev oss att undersöka hur Business Rules förvaltas inom svenska organisationer. Först sammanställdes en översikt över de fakta som finns tillhands inom ämnet för Business Rules samt lämpliga sätt att hantera Busines

I syfte att undvika oönskade gränsöverskridande förflyttningar av vinstmedel genom koncerninterna transaktioner av varor, tjänster m.m. inom en multinationell koncern, ska sådana transaktioner prissättas på ett marknadsmässigt sätt. Med andra ord ska transaktionerna vara förenliga med regler om den s.k. armlängdsprincipen, som är en internationellt etablerad princip inom internprissättningens områTo avoid unwanted cross-border profit relocations within a multinational group through intra-group transactions of goods, services etc., such transactions shall be priced in a market-based manner. In other words, the transactions shall be compatible with taxation rules about the so-called arm’s length principle, an internationally recognized principle within the field of transfer pricing. To deter

Att litteratur och musik hänger ihop är ingen nyhet. Homeros epos Odyssén och Illiaden bestod av sånger, inte böcker, och än idag använder vi ordet lyrik – orden som sjungs till lyrans musik – som synonym för poesi. Att i prosa låta musiken vara ett betydelsefullt objekt, eller ett agerande subjekt, är visserligen lika gammalt – tänk på sirenernas sång som gjorde Odysseus vanvettig av åtrå – men d

Populärvetenskaplig sammanfattning: Conodonter är små fosfatiska tandliknande mikrofossil som ofta förekommer rikligt i vissa sedimentära bergarter som bildats under senkambrium till jura. Vad de egentligen är och vad de haft för funktion, har varit och är fortfarande omtvistat. Eftersom conodonterna är motståndskraftiga mot nedbrytning på grund av fosfatmineraliseringen gör att de har god bevarinThis investigation examines the distribution of conodont elements in the upper Lower Ordovician (Arenig) Volkhov Stage of the Mäekalda section situated in the Tallinn area, north-central Estonia. Slightly more than 36,000 conodont elements from 18 samples were investigated, and the biostratigraphic result was compared to previous works on conodont biostratigraphy from localities in south-central S

Scholarship on media and politics presumes a ‘mediatization’ of politics over time, which overlooks the evolution of a mediatized public sphere that shaped people’s understandings of what actually constituted politics. This article investigates the public sphere to demonstrate how it created expectations for politicians and journalists within the process of the mediatization of politics. To unders

Cloud-based technologies, big data, statistical signal processing algorithms, and Artificial Intelligence (AI) technologies are expected to play an increasingly important role in themedical field. Big data and AI-technologies rely on the cloud for data storage as well as for computational power and thus need effective and robust legal frameworks for international data transfer. Because of inconsis

In 2005 the Swedish Association of the Pharmaceutical Industry (LIF) initiated a national environmental classification and information system for pharmaceuticals. This investigation reports the results from a survey, conducted among the persons involved in the start-up process. The aim of this study is to generate knowledge contributing to the clarification of the motivations, expectations, and in

During the last two decades, molecular methods to study mitochondrial DNA sequence variation have become an important part in the studies of avian haemosporidians. Up until recently, these methods have primarily been used for identification of the parasites and for tentative phylogenetic reconstructions, allowing researchers not trained in traditional parasitology to compare data across the globe.

Bild 1 Incoming exchange student application guide This guide is intended to be used as a tool for nominated exchange and study abroad students in order to help them with their application to Lund University. Note that students who are nominated to agreements signed with Lund University School of Economics and Management, LUSEM or Faculty of Engineering, LTH use a separate system to apply to Lund

https://www.medicine.lu.se/sites/medicine.lu.se/files/application-guide-incoming-exchange-students.pdf - 2026-07-07

Syllabus KONA32 Manufacturing the Imaginary. Cinema and the End of Work This is a translation of the syllabus which was established in Swedish. Faculty of Fine and Performing Arts KONA32, Manufacturing the Imaginary. Cinema and the End of Work, 3 credits Tillverkning av det imaginära. Cinema och slutet av arbetet, 3 högskolepoäng First Cycle / Grundnivå Details of approval The syllabus was approve

https://www.khm.lu.se/sites/khm.lu.se/files/2025-01/KONA32%20Manufacturing%20the%20Imaginary.%20Cinema%20and%20the%20End%20of%20Work.pdf - 2026-07-07

Exploring the Animal Turn Changing Perspectives on Human-Animal Relations in Science, Society and Culture THE PUFENDORF INSTITUTE LUNDS UNIVERSITET Box 117 221 00 Lund Tel 046-222 00 00 www.lu.se PUBLIC SEMINARS ALL SEMINARS HELD AT THE PUFENDORF INSTITUTE, BISKOPSGATAN 3, LUND Spring 2014 28 JANUARY, 13-15 Claire Molloy (Department of Media, Edge Hill University) The animal-industrial complex and

https://www.lu.se/sites/www.lu.se/files/seminarprogram_animalturn2014.pdf - 2026-07-07

Microsoft Word - FINAL.doc 1 EVALUATING THE SUSTAINABILITY VALUE MAP: A case study of Sagene Urban District, Oslo, Norway. Camilla Skjerve-Nielssen email: cami_sn@hotmail.com A THESIS Submitted to Lund University Centre for Sustainability Studies In partial fulfilments of the requirements for the degree Master of Science Lund University International Master’s Programme in Environmental Studies and

https://www.lumes.lu.se/sites/lumes.lu.se/files/skjerve-nielssen_camilla.pdf - 2026-07-07

De gruyter‘s Value proposition De Gruyter stands for excellence in publishing and quality solutions for the challenges that researchers and professionals face. Many of our authors come to us based on recommendations from their peers, and our reputation is Researchers and professionals are our key customers, and are at the center of everything we do. Our customized services distinguish us from our

https://www.lub.lu.se/en/sites/lub.lu.se.en/files/degruyter_lundonline.pdf - 2026-07-07

Prefekten informerar • Nya medarbetare. Peter Lövschall, projektledare för SoPact, flyttar till oss fr.o.m. 1/1. Detsamma gäller Ulrika Reichert som byter arbetsplats från fakultetens internationella kontor för att istället bli internationell koordinator hos oss. Välkomna! • Systematiskt arbetsmiljöarbete. Fakultetens representanter har gjort sitt årliga besök för att följa upp vårt systematiska a

https://www.soch.lu.se/internt/sites/soch.lu.se.internt/files/soch-infoblad-2016-11-25.pdf - 2026-07-07

1 03-04-2025 Policy Update 9 For Lund Universities Profile Area Nature Based Future Solutions Contents Update and Open consultation on the upcoming EU Bioeconomy Strategy ..................................................... 1 EU advancing on 2030 zero-pollution targets but stronger action is needed .................................................... 2 Outcomes of the 4th EU Blue Parks Community

https://www.mgeo.lu.se/en/sites/mgeo.lu.se.en/files/2026-01/Larosaten%20Syd%20Policy%20Update%2020250403.pdf - 2026-07-07

1 Institutionen för psykologi/Psykoterapimottagningen Lund maj 2018 Välkommen till en ny termin och till psykoterapimottagningen Verksamhetschef / mottagningsföreståndare Catharina Strid Hus O, rum 409 telefon 046/ 222 91 16 Sekreterare Eva-Lena Hansson Hus O, rum 404 telefon 046/ 222 36 40 Mottagningen 222 91 24 Har Du frågor eller synpunkter är det bra om du tar kontakt med någon av oss. Det fin

https://www.psy.lu.se/sites/psy.lu.se/files/psp-arbetsordning_ht2018.pdf - 2026-07-07