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Armlängdsprincipen kan betraktas som en av de mest centrala principerna inom den internationella beskattningsrätten. I OECD:s modellavtal, som ligger till grund för utformningen av bilaterala dubbelbeskattningsavtal, stadgas armlängdsprincipen i artikel 9, den regel som tillåter korrigering av ett företags vinst när interna transaktioner prissatts på ett sätt som inte är armlängdsmässigt. SamtidigThe ALP can be considered one of the most significant principles within international taxation law. It is regulated under article 9 of the OECD MTC, which acts as a model for developing new bilateral tax treaties. According to article 9, the profit of an enterprise may be adjusted if the enterprise has been involved in transactions with an associated enterprise on conditions that are not of an arm

This paper contains a summary of the joint research project "OGOWIN: Optimisation of support structures for offshore wind turbines regarding the material consumption, the construction and production sequence as well as new production methodologies". The results comprise (1) a modal analyses of various types of offshore wind turbine support structures, (2) the fatigue strength testing of the cast s

Department of service management and service studies Department of strategic communication Lund university ISBN 978-91-639-8835-6 What ś new in tourist search behaviour? During the last two decades, we have seen an increasing digitalisation. Tourists have not been late to respond to advancements in tourist information systems, but developments are uneven. This report focuses on German visitors in

https://www.ses.lu.se/sites/ses.lu.se/files/whats-new-in-tourist-search-behavior.pdf - 2026-07-03

- A national initiative on education and competence development in artificial intelligence AI Competence for Sweden is a network of 10 Swedish universities providing life-long learning in the area of AI and Machine Learning. Apart from Lund University, the network includes KTH Royal Institute of Technology, Örebro University, Chalmers University of Technology, University of Gothenburg, Linköping U

https://www.ai.lu.se/about/partner/ai-competence - 2026-07-01

WCMM Clinical Researcher | Pediatric Rheumatology Our research Can children get rheumatic joint disease? Is it a life-long disease? Does my child really need all these drugs?! These are the questions we hear every week when meeting families to children with newly diagnosed inflammatory joint disease. To get a chronic disease will have a major impact on your day-to-day life and suddenly you are dif

https://www.wcmm.lu.se/robin-kahn - 2026-07-01

Hello student! Have you been admitted to one of our courses or programmes? On this page you will find everything you need to know before the start of the semester. Welcome to the Department of Human Geography. Start by reading the checklist where we have summarised the most important information you need to start studying with us. Secure your place For international applicantsIf you are offered ad

https://www.keg.lu.se/en/education/our-new-students - 2026-07-01

Popular Abstract in Swedish Grupp B streptokocker (GBS; Streptococcus agalactiae) är den vanligaste orsaken till livs-hotande infektioner hos nyfödda barn. Enbart i USA orsakar GBS ~10 000 fall av meningit (hjärnhinneinflammation), pneumoni (lunginflammation) och sepsis (blodförgiftning) varje år. Infektionerna har hög dödlighet och en stor del av de barn som överlever infektionerna får bestående Streptococcus pyogenes (group A streptococcus) and the group B streptococcus (GBS) are two important human pathogens that cause different types of diseases and express different surface structures implicated in virulence. This thesis focuses on several surface proteins expressed by these pathogens, analyzing the biological function of these proteins and their ability to elicit protective immunity.

Råttan är en däggdjursart med en kort dräktighetstiden och föds därför mycket omogen. Den är vid födelsen naken, blind och döv och är helt beroende av sin moder för många funktioner, såsom näringstillförsel, termoreglering, urinering och tarmtömning. Under diperioden är råttans mag-tarmsystem och matsmältning helt anpassad till modersmjölkdieten. Bland annat är tarmens barriärfunktion omogen, vilkThe rat, as an altritial species, is born with an immature gastrointestinal tract and intestinal barrier function, which is highly absorptive to milk-borne bioactive molecules that can pass undigested and reach the general circulation of the suckling newborn. This passage occurs by the neonatal-Fc-receptor (FcRn) binding and trancytosis of immunoglobulin G in the proximal small intestine (SI) and

Why did you choose to study at Malmö Academy of Music? I was attracted by the openness of the Master’s in jazz/improvisation. There is a lot more room for personal development and intrigue at Malmö Academy of Music. I was given the opportunity to immerse myself in what I wanted to study. What did you study before you started at Malmö Academy of Music? I studied guitar and recording and production

https://www.mhm.lu.se/om-oss/mot-vara-alumner/jon-lipscomb-freelance-musician - 2026-07-01

PEDRO BARATEIRO Pedro Barateiro (Almada, 1979) lives and works in Lisbon. Education MA Visual Arts, Malmö Art Academy, Lund University, Malmö (2005/06) Independent Study Program, Maumaus – Escola de Artes Visuais, Lisbon (2002/04 ) BA Visual Arts, ESAD, Caldas da Rainha (1997/2002) Residencies Air Antwerpen, Antwerp (2012/ 13) Pavillon – Palais de Tokyo, Paris (2008/09) ISCP – International Studio

https://www.khm.lu.se/sites/khm.lu.se/files/2006cv_pedro_barateiro.pdf - 2026-07-03

Modulenthus is a company in the wood house industry that builds houses in volumes. Volume building means that Modulenthus builds predecorated house volumes in a factory and transports these to the building sites where they are being put together to complete detached houses. The purpose of these Master Thesis is that, on the basis of Modulenthus conditions and wishes, evaluate a possible using of a

The aim of this study was to examine whether or not there is a correlation between soccer position, personality and birth order. A total of 82 questionnaires was handed out and collected from four soccer teams from semiprofessional Swedish leagues, two male teams and two female. The player’s questionnaire consisted of their usual position on the soccer pitch, information about their siblings such

This paper presents a method for municipal Risk and Vulnerability Analysis which has been developed in an action research process together with a Swedish. The method combines aspects of both conti-nuity and risk management in order to exploit their strengths and avoid their limitations. It is developed to be applicable by municipal departments, i.e. a sub-part of the municipal organisations which

Examensarbetet jämför tre olika metoder för dimensionering av en spont. Syftet med arbetet är att utreda hur de valda beräkningsmetoderna inverkar på dimensionerande snittmoment och dimensionerande förankringskrafter samt att undersöka hur resultaten från de olika beräkningsmetoderna varierar vid ändring av ingående parametrar. De tre beräkningsmetoder som jämförs är den analytiska metoden från SThis master thesis compares three different methods for dimensioning a sheet pile wall. The purpose is to investigate how the chosen calculation methods affect dimensioning moments and anchoring forces in a sheet pile wall and to investigate how the results from the different calculation methods vary when changing the input parameters. The three calculation methods that are compared are the analy

Brevmall Latest update: 230120/SE Postal address Box 157, 221 00 Lund Visiting address Baravägen 3, Lund Phone 046-222 19 42 E-post stina.elfverson@med.lu.se Department of Hea lth Sciences For PhD students affiliated to SWEAH: Travel grants for research visits abroad 2023 The Swedish National Graduate School on Ageing and Health (SWEAH) announces travel grants for research visits abroad for PhD st

https://www.sweah.lu.se/en/sites/sweah.lu.se.en/files/2023-08/2023%20info%20Travel%20grants%20for%20research%20visits%20abroad_0.pdf - 2026-07-03

Statistik 10p ekologi BIO 580 Helsingborg HT 2004 Course Summary for GIS algorithms NGEN06/EXTQ05 ht 2022 Course coordinator: Lars Harrie Teachers in the course: Lars Harrie, David Tenenbaum, Pengxiang Zhao, Rachid Ouceikh, Zheng Duan, Helen Elven-Eriksson Number of students: 21 Grade distribution: 1 UK, 2 G, 7 VG + LTH grades Evaluation Summary of the course evaluation Number of survey responses:

https://www.nateko.lu.se/sites/nateko.lu.se/files/2023-04/NGEN06_TEK230%20_EXTQ05_%20course%20evaluation%20summary%20HT2022.pdf - 2026-07-03

As a student, you choose courses each semester from our range of courses. The courses are in the areas of artistic creation, theory, and technology. A semester should consist of both courses and your own artistic work. Your programme should consist of approximately 50% courses and 50% independent artistic work, although the exact split may vary slightly depending on the individual needs of the stu

https://www.khm.lu.se/en/current-student-2/your-education - 2026-07-01

Review of exam marking decision If you think your exam has been incorrectly marked, you may get the grading decision amended or reviewed according to the following provisions: 1. Rectification on the grounds of pure typographical error or miscalculation (see Section 26 of the Administrative Procedure Act and Chapter 6 Section 23 of the Higher Education Ordinance) 2. Review – if the marking decisio

https://www.psy.lu.se/en/sites/psy.lu.se.en/files/review.pdf - 2026-07-03

This presentation focuses the emotional dilemmas of social workers who recruit and assess foster parents, in a context increasingly defined by market dynamics. Following privatization paralleled with increasing need for childcare, private and public actors today compete to contract potential foster parents in Sweden. For this paper, 43 interviews (with social workers and managers), 21 observation This presentation focuses the emotional dilemmas of social workers who recruit and assess foster parents, in a context increasingly defined by market dynamics. Following privatization paralleled with increasing need for childcare, private and public actors today compete to contract potential foster parents in Sweden. For this paper, 43 interviews (with social workers and managers), 21 observation