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Mervärdesskatten är ett av de mest harmoniserade områdena inom EU-rätten. En central del av mervärdesskattesystemet är rätten till avdrag för ingående mervärdesskatt. Många företag bedriver blandad verksamhet som innebär att en del verksamheten är mervärdesskattepliktig, medan en annan del inte är det. Fastighetsägare och bostadsrättsföreningar kan bedriva frivilligt beskattad uthyrning av lokalerValue Added Tax (VAT) is one of the most harmonized areas of EU law. A central element of the VAT system is the right to deduct input VAT. Mixed economic businesses include both VAT liable and VAT exempt activities. Landlords can have voluntary taxation of rental properties alongside permanent residences which are exempt from VAT. In such businesses, costs are often shared between the different ac

PCDD/Fs and dl-PCBs, or more commonly referred to as dioxin and dioxin like substances are compounds present in our surrounding environment. As some congeners of these have been shown to be toxic, they are regulated under the Stockholm Convention. As dioxins are persistent in biota and have lipophilic properties they are seen accumulating in lipid rich fish in the Baltic, one of the affected speci

This thesis describes functional and structural studies of the human protein α1-microglobulin (A1M), an evolutionarily well-conserved 26 kDa plasma and tissue protein mainly synthesized in the liver. A1M belongs to the lipocalin protein family. Lipocalins share a very similar structur, an 8-stranded β-barrel forming a hydrophobic pocket. A1M has reductase and radical scavenging properties. A1M als

In this study, the spatial representativeness of eddy covariance (EC) methane (CH4) measurements was examined by comparing parallel CH4 fluxes from three short (6 m) towers separated by a few kilometres and from two higher levels (20 m and 60 m) at one location. The measurement campaign was held on an intensively managed grassland on peat soil in the Netherlands. The land use and land cover types

Introduction Aggrecanase cleavage at the (392)Glu-(393)Ala bond in the interglobular domain (IGD) of aggrecan, releasing N-terminal (393)ARGS fragments, is an early key event in arthritis and joint injuries. Here, we use a quantitative immunoassay of aggrecan ARGS neoepitope fragments in human synovial fluid to determine if this cleavage-site specific method better identifies joint pathology than

Purpose: Tasquinimod, a novel oral therapy targeting the tumor microenvironment, significantly improved progression-free survival (PFS) in a randomized, placebo-controlled phase II trial in men with metastatic castration-resistant prostate cancer (mCRPC). This phase III study was conducted to confirm the phase II results and to detect an overall survival (OS) benefit. Patients and Methods: Men wit

Background: TCF7L2 is a central transcription factor in the canonical wingless-type MMTV integration site (WNT) signaling pathway, and genetic variants in TCF7L2 have been found to interact with dietary fiber intake on type 2 diabetes risk. Here, we investigate whether other type 2 diabetes genes could be involved in the WNT signaling pathway and whether variants in such genes might interact with

Urinary tract infections (UTIs) are clustered in certain individuals but the molecular basis of disease susceptibility is not known. A single gene was shown to control the susceptibility to acute pyelonephritis and renal scarring in mice. The IL-8 receptor homologue (mIL-8Rh) controls neutrophil function during acute infection and the mIL-8Rh deletion causes tissue damage through neutrophil entrap

Purpose: Here, we describe an integrated bioinformatics, functional analysis, and translational pathology approach to identify novel miRNAs involved in breast cancer progression. Experimental Design: Coinertia analysis (CIA) was used to combine a database of predicted miRNA target sites and gene expression data. Using two independent breast cancer cohorts, CIA was combined with correspondence anal

Tid och envishet är viktiga faktorer för att lyckas med innovation. Om detta och andra faktorer står att läsa i denna bok. Boken är född ur ett inspirerande, lärorikt år inom ramen för forskningsprogrammet PIEp: Product Innovation Engineering program. Ett år då vi forskare mött nya människor, nya företag, fått nya insikter, men också en bekräftelse på att svenskt näringsliv tycks göra allt för att

Tundra regions are projected to warm rapidly during the coming decades. The tundra biome holds the largest terrestrial carbon pool, largely contained in frozen permafrost soils. With warming, these permafrost soils may thaw and become available for microbial decomposition, potentially providing a positive feedback to global warming. Warming may directly stimulate microbial metabolism but may also

We report on the influence of pH and monovalent/divalent cations on the catalytic current response, internal electron transfer (IET), and structure of fructose dehydrogenase (FDH) by using amperometry, spectrophotometry, and circular dichroism (CD). Amperometric measurements were performed on graphite electrodes, onto which FDH was adsorbed and the effect on the response current to fructose was in

Several studies have reported associations of hypertension with cancer, but not all results were conclusive. We examined the association of systolic (SBP) and diastolic (DBP) blood pressure with the development of incident cancer at all anatomical sites in the European Prospective Investigation into Cancer and Nutrition (EPIC). Hazard ratios (HRs) (95% confidence intervals) were estimated using mu

BACKGROUND: The relative cardiovascular safety of gonadotropin-releasing hormone (GnRH) antagonists compared with GnRH agonists in men with prostate cancer and known atherosclerotic cardiovascular disease remains controversial. METHODS: In this international, multicenter, prospective, randomized, open-label trial, men with prostate cancer and concomitant atherosclerotic cardiovascular disease were

Hip geometry is an important predictor of fracture. We performed a meta-analysis of GWAS studies in adults to identify genetic variants that are associated with proximal femur geometry phenotypes. We analyzed four phenotypes: (i) femoral neck length; (ii) neck-shaft angle; (iii) femoral neck width, and (iv) femoral neck section modulus, est

Syllabus for SIM 202 Faculty of Social Sciences A. Syllabus for SIMS39 Social Sciences: Gender, Global Development and Postcolonialism, 15 credits, second cycle (A1N) The course was adopted by the Dean of the Faculty of Social Sciences on 7 January 2013, in accordance with the delegation of authorities at the Faculty of Social Sciences, reg.no. S2012/60. The syllabus was approved by the Committee

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/syllabussims39_0.pdf - 2026-06-27

Examining WEEE Management Systems in Japan and Sweden LUMES Master’s Thesis 2004 Lund, Sweden LUMES, Lund University Master’s Programme in Environmental Science Examining the Waste from Electr ical and Electronic Equipment Management Systems in Japan and Sweden Kohei Sasaki LUMES Master’s Thesis 2004 Thesis for the fulfilment of the Master of Science in Environmental Science Lund University Lund,

https://www.lumes.lu.se/sites/lumes.lu.se/files/sasaki_kohei.pdf - 2026-06-27

Evaluation LUSEM Business Law 201215 - 1 - Peer-Review Committee Evaluation Report – Business Law The Lund School of Economics and Management (“LUSEM”) is currently conducting a quality assurance process in order to generate necessary knowledge to assure and develop the quality of the doctoral program. Pursuant to this overall objective a peer-review com- mittee (hereinafter “the Committee”) was a

https://www.ehl.lu.se/sites/ehl.lu.se/files/2024-01/har-report-peer-review-group.pdf - 2026-06-27

Transition Cities as Niches for Radical Change How to organise Transition work in cities – what can Malmö, Sweden, learn from Bristol, England? Two case studies on the Transition movement By: Tina Nyfors tina.nyfors@gmail.com Supervised by: Pernille Gooch pernille.gooch@hek.lu.se Barry Ness barry.ness@lucsus.lu.se June 2011 A thesis submitted to Lund University in partial fulfilment for the degree

https://www.lumes.lu.se/sites/lumes.lu.se/files/nyfors_tina_thesis_2011.pdf - 2026-06-27