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Vice Dean Research, Professor Contact details Email: jonas [dot] helgertz [at] ekh [dot] lu [dot] se Phone: +46 46 222 36 66Organisation Department of Economic History Visiting address: Scheelevägen 15 B, Lund Room number: Alfa 1:2008 Service point: 10 WebpageJonas Helgertz profile in Lund University research portalOther affiliations Senior lecturer Economic demography Professor Department of Econ
https://www.lusem.lu.se/jonas-helgertz - 2026-05-05
SKV har sedan en lång tid tillbaka varit av uppfattningen att ägare till fåmansföretag ska förmånsbeskattas för dispositionsrätten till rörelsefrämmande egendom oavsett faktiskt nyttjande. När det gäller rörelsetillgångar i fåmansföretag anser SKV att sådan egendom som huvudregel endast ska förmånsbeskattas i de fall där faktiskt nyttjande ägt rum. I de fall där rörelsetillgångar på olika sätt kanSKV has a long held the view that owners of closely held companies should be taxed for the benefit outline the rights of the non-operating property, regardless of actual use. As regards the operating assets of closely held companies believe SKV to such property as a general rule should only benefit is taxed in cases where actual use took place. In cases where the operating assets in different ways
Popular Abstract in Swedish Framtida klimatförändringar påverkas till stor del på människans utsläpp av CO2, samt av klimat- och CO2-relaterade återkopplingar genom kolcykeln i både landbaserade ekosystem och hav. Landbaserade ekosystem tar för tillfället upp omkring 25% av de antropogena utsläppen av CO2 från förbränning av fossila bränslen och markanvändning, men att tillskriva vilka mekanismer The nature of future climate change will depend on anthropogenic emissions of CO2, as well as climate- and CO2-mediated feedbacks through carbon (C) cycling in both terrestrial ecosystems and oceans. Terrestrial ecosystems remove presently about 25% of the anthropogenic CO2 fossil-fuel and land-use change emissions, but to attribute which mechanisms cause this uptake, and the key regions where it
Animal venoms and toxins are a valuable source of bioactive peptides with pharmacologic relevance as potential drug leads. A large subset of biologically active peptides discovered up till now contain disulfide bridges that enhance stability and activity. To discover new members of this class of peptides, we developed a workflow screening specifically for those peptides that contain inter- and int
BACKGROUND: In the European Union alone, more than 100 million people present to the emergency department (ED) each year, and this has increased steadily year-on-year by 2-3%. Better patient management decisions have the potential to reduce ED crowding, the number of diagnostic tests, the use of inpatient beds, and healthcare costs.METHODS: We have established the Skåne Emergency Medicine (SEM) co
Fragmentation refers to the plurality and differences among institutions in the contemporary, decentralized global governance system. Global sustainability governance is a prime example for fragmentation: lacking a central authority, sustainability governance is addressed by myriad institutions across international, national, regional and local spheres. This creates opportunities for synergies but
