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I denna uppsats kommer det skatterättsliga neutralitetsperspektivet hos fastighetstransaktioner att diskuteras och särskilt fokus kommer att ligga på stämpelskatten. De fastighetstransaktioner som tas upp är överlåtelse, bolagsförvärv och fastighetsbildning. Det moderna svenska skattesystemet bygger på nationalekonomiska teorier och de senaste 30 åren har fokus legat på att få ett effektivt skattIn this essay, the tax neutrality perspective of property transactions will be discussed and a special focus will be put on stamp duty. The real estate transactions which are covered in the essay are transfers, acquisitions and “fastighetsbildning”. The modern Swedish tax system is based on economic theories and in the last 30 years the focus has been put on getting an efficient tax system, wher

Concepts such as Creating Shared Value [CSV] and Strategic Corporate Social Responsibility [SCSR] respond to a demand for organisations to take responsibility for their contributions to increasing social issues such as social exclusion or the effects of climate change. The concept of SCSR is describing activities that provide economic values for organisations while at the same time targeting socia

SJUKHUSFYSIKERPROGRAMMET 2016-07-30 LITTERATURLISTA MSFM21 Medicinsk strålningsfysik – SJUKHUSFYSIK (60 hp) HT16/VT17 Hoskins, P. R., Thrush, A., Martin, K. (eds.). Diagnostic Ultrasound – Physics and Equipment. Cambridge University Press 2010. ISBN 9780521757102. OBS! Boken finns som fri e-bok på LUB efter inloggning med din STiL-ID Används på delkursen Bild- och funktionsdiagnostik, tema: Ultral

https://www.msf.lu.se/sites/msf.lu.se/files/litteraturlista_msfm21_-_h16b.pdf - 2026-06-20

SJUKHUSFYSIKERPROGRAMMET 2018-08-03 LITTERATURLISTA MSFM21 Medicinsk strålningsfysik – SJUKHUSFYSIK (60 hp) HT18/VT19 Hoskins, P. R., Thrush, A., Martin, K. (eds.). Diagnostic Ultrasound – Physics and Equipment. Cambridge University Press 2010. ISBN 9780521757102. OBS! Boken finns som fri e-bok på LUB efter inloggning med din STiL-ID Används på delkursen Bild- och funktionsdiagnostik, tema: Ultral

https://www.msf.lu.se/sites/msf.lu.se/files/litteraturlista_msfm21_-_h18.pdf - 2026-06-20

Introduction: The emergence of durable and potentially curative cell and gene therapies (also known as advanced therapy medicinal products) with high price tags is challenging conventional health care payment systems. Among these are gene therapies in various phases of development for haemophilia A and B. The emergence of these therapies comes with clinical and economic uncertainties for payers, p

Phytoglobins (Pgb) (plant hemoglobins) are heme-containing proteins and less well known in comparison to the mammalian counterparts hemoglobin (Hb) andmyoglobin (Mb). They share the same secondary structure as other globin-related proteins, six to eight α-helices comprising the myoglobin-fold (Mb-fold) with one prosthetic heme moiety per subunit. Pgbs are divided into different classes, where the Phytoglobins (Pgb) (plant hemoglobins) are heme-containing proteins and less well known in comparison to the mammalian counterparts hemoglobin (Hb) andmyoglobin (Mb). They share the same secondary structure as other globin-related proteins, six to eight α-helices comprising the myoglobin-fold (Mb-fold) with one prosthetic heme moiety per subunit. Pgbs are divided into different classes, where the

Human rights statements on intersex characteristics distinguish legitimate “medically necessary” interventions from illegitimate normalizing ones. Ironically, this binary classification seems partially grounded in knowledge of anatomy and medical interventions; the very expertise that human rights statements challenge. Here, 23 European health professionals from specialist “disorder of sex developHuman rights statements on intersex characteristics distinguish legitimate “medically necessary” interventions from illegitimate normalizing ones. Ironically, this binary classification seems partially grounded in knowledge of anatomy and medical interventions; the very expertise that human rights statements challenge. Here, 23 European health professionals from specialist “disorder of sex develop

Background: Employment is good for physical and mental health, however people with severe mental illness (SMI) are often excluded from employment. Standard Individual Placement and Support (IPS) is effective in supporting around 55% of people with SMI into employment or education. Current research considers enhancements to IPS to improve outcomes for those requiring more complex interventions. Cli

Att ersätta ändliga resurser med förnybara alternativ är en av mänsklighetens största utmaningar i modern tid. Utsläpp av växthusgaser orsakade av mänsklig civilisation behöver minska, och nya forskningsbaserade lösningar är nödvändiga för att åstadkomma långsiktigt hållbar tillväxt. I denna omställning kan biomassa från växter spela en viktig roll. Växtbiomassa består mestadels av socker som sittβ-Mannanases are a major type of enzyme involved in the hydrolysis and modification of β-mannans, a hemicellulose present in high amounts in e.g. softwoods such as spruce. The β-mannanases studied in this thesis belong to glycoside hydrolase (GH) families GH5 and GH26. In addition to hydrolysis, some β-mannanases can also catalyze transglycosylation whereby another molecule (acceptor) is transferr

Objectives:To compare the six-year outcome of a multidisciplinary rehabilitation program with continued care within primary care in terms of health-related quality of life and cost-effectiveness. Furthermore, predictors of total costs to society were examined. Methods:A prospective, matched, controlled, six-year follow-up was designed. The study included 236 patients (42 men, 194 women) nineteen

In this paper, we explore the significant challenges relating to investment in IT in business. Information technology does not in itself deliver business value. We highlight the complexities that are often ignored in management of IT projects. If the management system in an organization is ineffective, then installing information technologies does not constitute a ‘magic wand’ that will generate p

This paper discusses recent advances that have been made in the field of psychometrics, specifically, the application of Rasch analysis to the instrument development process. It emphasizes the importance of assessing the fundamental scaling properties of an instrument prior to consideration of traditional psychometric indicators. The paper introduces Rasch analysis and shows how it has been applie

BACKGROUND: The Nottingham Health Profile index of Distress (NHPD) has been proposed as a generic undimensional 24-item measure of illness-related distress that is embedded in the Nottingham Health Profile (NHP). Data indicate that the NHPD may have psychometric advantages to the 6-dimensional NHP profile scores. Detailed psychometric evaluations are, however, lacking. Furthermore, to support the

This qualitative study explores the ways children of same-sex attracted (SSA) parents engage in everyday political resistance. Poststructuralism, Queer Theory, Intersectionality, and theoretical notions of resistance and politicization of identities are foundations of this work. Narrative methodology was used to analyze eight interviews with adult children of SSA parents along with relevant previo

The purpose of this thesis is to investigate if Basel III has contributed to financial stability and if the capital requirements ensure financial stability in Europe. With the use of mixed methods this paper answers this question both quantitatively, by looking at the European banks empirically between the years of 2013-2018, and qualitatively, by conducting interviews and analyzing studies on the

The Swiss foreign policy offers a deviant case. Most countries that were neutral during the Cold War have during the last decades become more cooperative, while Switzerland on the other hand still contains a rather stable foreign policy. Because traditional theories in International Politics offer no concrete explanation to this puzzle, I have been oriented towards decision-making theories in dome

Denna studie syftar till att undersöka hur arbetsmarknadshandläggare som arbetar med eller har arbetat på arbetsmarknadsförvaltningar i södra Sverige arbetar eller har arbetat för att hjälpa invandrarkvinnor att etablera sig på arbetsmarknaden. Studiens frågor är 1) Hur resonerar arbetsmarknadshandläggare kring vad som är en god arbetsmarknadsintegration, 2) Hur arbetar arbetsmarknadshandläggarna

Recording and analysing groundwater level data can reveal the nature and extension of groundwater processes like flow direction and recharge magnitude. The analyses can even indicate the influence of precipitation, evapotranspiration and runoff on the subsurface processes. However, such analyses are only possible when the recorded data cover relatively large periods of time at a suitable frequency