Search results

Den svenska företagsbeskattningen baseras på att varje enskilt företag är ett självständigt skattskyldigt subjekt. Däremot finns vissa möjligheter att beakta flera företags resultat av näringsverksamhet när dessa ingår i en koncern. Ett alternativ som har ställts upp är de skatterättsliga koncernbidragen. Då koncernbidragsreglerna aktualiseras och en värdeöverföring har skett mellan två företag inSwedish corporate taxation is based on the fact that each individual company is an independently taxable subject. On the other hand, in some circumstances it is possible to take into account several companies' income of economic activities, when these are part of a corporate group. One option available is the group contribution. If the rules concerning group contributions are applicable and a

Syftet med denna uppsats är att utreda umgängessabotage i relation till barnets bästa. Ämnet är aktuellt då antalet vårdnadstvister ökar. Dessutom finns det behov av att utreda frågan då barn i större utsträckning ses som individer med egna rättigheter och intressen. En sådan utveckling kan ses utifrån ändringen i FB år 2006 samt inkorporeringen av barnkonventionen. Enligt 6 kap. 2 a § FB ska baThe purpose of this thesis is to investigate visitation interference in relation to the child’s best interests. The topic is relevant as the number of custody disputes in Sweden has increased. In addition, there is a need to investigate the question because children are more widely regarded as individuals with their own rights and interests. Such development can be seen from the change in FB in 20

We live in a world built on consumerist values and a spatial rationale of capital accumulation. This modern society has led to architecture thriving through super consumption and super production ultimately leading to the generic. Cities and spaces that were usually rich in variation and texture have now become an architectural melting pot. Architecture has become smooth, simplified and reduced to

The sperm whale (Physeter macrocephalus) is a cosmopolitan species with a broad distribution that ranges from the tropics to the poles. Males are known to migrate between nutrient-rich high latitude waters and low latitude breeding grounds. In the North Atlantic, large males are found up to the southern limits of the ice edge. However, their seasonal distribution patterns remain poorly known in th

Denna rapport är skriven inom kursen ”VBRN70 - Brandteknisk riskvärdering” vid Lunds Tekniska Högskola. Rapporten omfattar en brand- och utrymningsanalys av Kungliga Dramatiska Teatern i Stockholm med fokus på personsäkerhet. Analysen inleddes med ett platsbesök för att få bättre kännedom om objektet. Utifrån observationer från platsbesöket och tillgänglig statistik identifierades därefter flertaThis report is a part of the course ”VBRN70 - Brandteknisk riskvärdering” given by Lund University of Technology. The report presents a fire and risk evaluation of the Royal Dramatical Theatre in Stockholm with focus on the safety of people in the building. The analysis started with a site visit to gain more knowledge of the object. From observations from the visit and available statistics on fi

Of increasing interest in the field of protein modelling and simulation is the effects of crowding. In a living cell, large molecules can take up 30% of the cell plasma volume, and affects the folding and dynamics of proteins. Computer simulations have so far focused mainly on simple spherical crowders, but recent simulations with protein crowders have shown effects beyond what can be replicated u

Decarbonization policies require public support to be implemented and to remain in legislation. Examinations of public support for climate policies tend to focus on asmall number of policy instruments and/or use hypothetical instead of real policy proposals. Here, we address these criticisms by examining public support acrossfour distinct policy instruments– command-and-control, market-based, info

Background: Myocardial fibrosis, expressed as late gadolinium enhancement (LGE) on cardiac magnetic resonance imaging (CMR), is an important risk factor for malignant cardiac events in hypertrophic cardiomyopathy (HCM). However, CMR is not easily available, expensive, also needing intravenous access and contrast. Objective: To determine if derived vectorcardiographic spatial QRS-T angles, an aspec

Poor survival for breast cancer in low- and middle-income countries is largely attributed to late-stage diagnosis and limited access to diagnostic tools. Therefore, we propose using point-of-care ultrasound (POCUS) as a low-cost diagnostic solution paired with a deep learning (DL) model for cancer detection. While using DL has shown great potential, it is crucial to ensure the trustworthiness of a

BACKGROUND: Human diets account for 30% of greenhouse gas emissions (GHGE). Reporting dietary GHGE with or without energy standardization yields different outcomes, often resulting in conflicting conclusions regarding associations with micronutrient intake.OBJECTIVES: To compare methods of reporting dietary GHGE, with and without consideration of energy intake, and their respective associations wi

Objectives: Timely discovery and adequate patient management are crucial in non-small cell lung cancer (NSCLC) since long-term survival is only achievable in early-stage disease. In our study, we aimed to elucidate the effects of time to surgery on survival and to assess the impact of the COVID-19 pandemic on elapsed time until surgery. Methods: In total, 2536 Caucasian NSCLC patients who underwen

Oärliga handledare lurar doktorander Centrumbildningar flyttar till fakulteter Eksem speglar trender Sverige idag LUNDS UNIVERSITETS MAGASIN | NR 1 | 2017 FÖREDÖME ELLER SKRÄCKEXEMPEL? 2 LUM NR 1 | 2017 LUM NR 1 | 2017 3 Med fulla hus på samtliga arrange­ mang finns det anledning för en ordförande i universitetets jubi­ leumskommitté att vara nöjd. – Det har varit en enastående start på jubileet m

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-1-2017.pdf - 2026-07-13

LUM nr 7 - 2004 I Lokal satsning på kvinnligt ledarskap SOL i sinneSOL i sinne L U N D S U N I V E R S I T E T M E D D E L A R - - - - - - - - - - - - - - - - N U M M E R 7 S E P 2 0 0 4 Å R G Å N G 3 7 Lokal satsning på kvinnligt ledarskap Bättre forskning med effektiv förvaltning Bättre forskning med effektiv förvaltning II Lunds universitets tidskrift LUM utkom första gången 1968. Den når i dag

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-7-2004.pdf - 2026-07-13

Microsoft Word - Biobank report 2019.docx MultiPark Biobank 1. Short description of the platform MULTIPARK'S BIOBANK SAMPLE COLLECTION Steering group: Maria Swanberg (coordinator), Oskar Hansson, Andreas Puschmann, Håkan Widner and Per Odin. Design and access to samples MultiPark's biobank sample collection (MPBC) is a resource that serves three major research areas: Biomarkers, Epidemiology and G

https://www.multipark.lu.se/sites/multipark.lu.se/files/biobank_report_2019.pdf - 2026-07-13

Closing Waste Loops An Economic Comparison of MSW Treatment Systems in Sweden By: Barry Ness Lund University International Master's Programme in Environmental Science Thesis Autumn 2000 Abstract: Because human societies have not closed solid waste loops in the production and consumption of gaDds,methods of solid waste treatment are still necessary. In this work the author examines two modem method

https://www.lumes.lu.se/sites/lumes.lu.se/files/ness_barry.pdf - 2026-07-13

Enkät A version 7 Löpnummer: |__|__|__|__|__|__| Datum: |__|__|__|__|-|__|__|-|__|__| Plats för etikett + + Så här fyller Du i frågeformuläret: De flesta frågorna besvaras med ett kryss för det svarsalternativ som bäst stämmer in på Dig själv. I några fall kan Du kryssa i flera svarsalternativ på samma fråga. I så fall står det angivet direkt efter frågan. Var vänlig och använd kulspetspenna när D

https://www.geriatrik.lu.se/sites/geriatrik.lu.se/files/aterbesok6_a-form.pdf - 2026-07-13

I juli 2023 tillsatte regeringen en utredning i syfte att genomföra en övergri- pande översyn av straffskalorna samt lägga fram förslag till ett reformerat och mer rättvist påföljdssystem. Regeringen framhåller i direktivet att straffsyste- met bör uttrycka en tydligare klandervärdering av brottsliga gärningar för att undvika att brottsoffer upplever rättsprocessen som ytterligare en kränkning. DeIn July 2023, the Swedish government appointed an inquiry with the purpose of conducting a comprehensive review of the penalty scales and presenting proposals for a reformed and fairer penalty system. The government empha- sizes in the directive that the penal system should express a clearer condem- nation of the blameworthiness of criminal acts in order to avoid that victims experience the legal

Mobile communications have evolved with the commercial deployment of 5G and initial studies of 6G. New solutions and innovative technologies are being incorporated to reach the target requirements. One of the key technologies in mobile networks is massive multiple-input-multiple-output (MIMO). Increasing the number of antennas offers significant benefits in coverage, reliability, and spectral effi

Plastic pollution is a severe global problem and every year approximately 368 million tons of plastic is produced. Both terrestrial and marine environments are impacted and hundreds of species affected. Marine plastic debris accounts for a weight of 268 940 tons and affects hundreds of marine species through habitat degradation, entanglement and ingestion. Microplastics (MPs) are a type of plastic