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I och med 1990 års skattereform skulle det duala inkomstskattesystemet ut-nyttjas genom att arbetsinkomst förvandlades till kapitalinkomst. För att förhindra att aktieägare i fåmansföretag med höga arbetsinkomster skulle ut-nyttja skattesystemet genom att ta ut lönen som utdelning och därmed få skat-telättnader, ansåg lagstiftaren det nödvändigt med särregler för fåmansföretag. Dessa finns idag reWith the 1990 tax reform, the dual income tax system was to be exploited by transforming labour income into capital income. In order to prevent share-holders of close companies with high labour income from exploiting the tax system by taking their salary as dividends and thus obtaining tax relief, the legislator considered it necessary to introduce special rules for close compa-nies. These are cur

Worldwide inequality in the circulation of vaccines during the outbreak of the COVID-19 pandemic re-ignited the ever-existing turmoil between rich, developed nations and poor, developing nations on the role of intellectual property (IP) against the fundamental right to health. The World Trade Organization (WTO) and the World Health Organization (WHO) contribute to making medicinal products and dia

Denna uppsats behandlar upphovsrättsliga intrång vid myntandet av Non Fungible Tokens (NFTs). Samtidigt som en ny värld av möjligheter har öppnat upp sig för rättighetsinnehavare och kreatörer i samband med NFTs framväxt har också en rad juridiska problem och otydligheter uppkommit. Teknikens utveckling sker i en hastighet som juridiken sällan kan upprätthålla. Tillämpligheten och kompatibilitetenThe introduction of Non Fungible Tokens (NFTs) on the digital crypto market provides copyright holders new opportunities to exhibit, distribute and capitalize on their works. NFTs are cryptographic tokens connected to specified assets. The assets are usually digital files, but NFTs can be connected to tangible assets as well. The connection between a NFT and an asset is made in the creation proces

3-dimensionell (3D) rekonstruktion, ett område inom datorseende, har under senare år gjort stora framsteg som en konsekvens av de omfattande genombrott som har skett inom Artificiell Intelligens (AI). Inom datorseende har man som mål att försöka förklara hur världen ser ut för en dator, där saker som vi människor finner uppenbara behöver beskrivas i detalj med matematiska begrepp för att datorn sk3D reconstruction is a field in computer vision which has evolved rapidly as a result of the recent advancements in deep learning. As 3D reconstruction pipelines now can run in real-time, this has opened up new possibilities for teams developing Advanced Driver Assistance Systems (ADAS), which rely on the camera system of the vehicle to enhance the safety and driving experience. This thesis pres

Denna uppsats undersöker möjligheten att modellera fyra svenska oreglerade älvars vattenföring mellan 1980-2015 med hjälp av ARMA-, GARCH- och SETAR-modeller. Genom att studera den mängd vatten som transporteras i vattendrag och hur dess beroendestruktur ser ut i allmänhet kan förståelse om bland annat djurliv och klimateffekter fördjupas. Tidsseriens process behandlas som ett additivt system där This paper studies the possibility to model the water flows of four Swedish unregulated rivers between 1980-2015 with ARMA, GARCH and SETAR models. By examining the amount of water that flows through the river and what the dependence in the process looks like in general, a further understanding for effects on for example wildlife and climate changes can be developed. The process of the time series

The aim with this Master’s Thesis work was to conduct research about different available authenticators, as well as implementing a multi-factor authenticator into the currently used login-application. The research included biometric authentication technologies, and investigation of how to implement these to create a highly secure and customizable multi-factor authentication for My Axis-accounts fo

How mice avoid diseases, a measure of divergence The response we have to diseases vary from person to person. In much the same way diseases affect and are battled in many different ways depending on the species. This happens due to differences in their immune system. So, what causes these differences? Well, they are mostly caused by differences in the DNA, the molecule which has the code for ever

Dark matter is an invisible type of matter believed to make up 85 % of the matter in the universe, but it has not yet been identified by experiments. According to certain particle physics theories, possible signatures of dark matter are so-called dark jets. They are the dark matter equivalent to classic jets, i.e collimated streams of particles. These jets could be produced from the proton-proton

The study examines one of the core elements of the European Green Deal - the Farm to Fork Strategy. It has a goal to translate the intentions and proposals of the Strategy into the business language and evaluate potential impacts for the agri-business and other value chain players like IKEA. Using the legal doctrine method, the study analyses the documents on the Strategy’s actions, adding experts

Med kriser och konflikter i Europa ökar intresset för självförsörjning av mat och energi, och viljan att fasa ut fossila bränslen. Skåne, med sina bördiga marker, är bland de regioner i Sverige som har bäst förutsättningar att bidra med både mat och energi från jordbruket. Men medan behovet av råvaror från jordbruket ökar, så förblir tillgången på åkermark begränsad. Konkurrensen om råvaror från jBioenergy derived from agricultural biomass has potential to phase out fossil energy sources while strengthening the bioeconomy. To estimate the agricultural sector's potential to meet the rising demand for renewable energy sources, it is crucial to understand what motivate farmers to sustainably increasing agricultural feedstock production. Through eight semi-structured interviews, and online

The aim of this study is to examine Turkish nationalism in order to find what factors that play a part in Turkey's inability to confess and discuss such events as the Armenian Genocide, which took place between the years of 1915.-1923, by the fall of the Ottoman Empire. The factors found and examined closely are collective memory and the use of history. The paper is a case study of Turkey with

This study assesses the effectiveness of post-classification change detection for monitoring land use and land cover (LULC) dynamics across West Africa between 2000 and 2013. Using publicly available maps from the USGS West Africa Land Cover dataset, the original 25-class scheme was reclassified into 8 generalized land cover categories to allow for a more interpretable change analysis. A pixel-wis

Due to the climate crisis we are facing, we can no longer consider current construction methods, which contribute to 40% of global CO₂ emissions, as an alternative to building. Vernacular architecture, in comparison, offers a sustainable alternative. People have experimented with this approach to designing, constructing, and living throughout time. This system essentially stands for maximizing eff

Victim-blaming discourse is not merely a superficial issue, it is a deeply entrenched issue that has its roots in Cambodian society as a whole. The patterns of blame culture not only reinforce cycles of normalizing gender-based violence and prevent victims from accessing justice but also systematically undermine faith in the justice system. This thesis aims to address significant barriers that hin

The growing popularity of Extended Reality (XR) attracts new people to enter the field. However, novices face challenges at the beginning of their journeys. Previous studies have identified the key difficulties based on real-world evidence and found that the barriers to entry were high. This thesis aims to guide novice XR practitioners in overcoming these challenges. To achieve this, empirical in

Purpose: This study aims to determine if a greenium exists for bank-issued green bonds compared to their brown counterparts and to examine the impact of green policies on the European bond market. Methodology: This study takes on a deductive scientific approach along with an econometric approach for which OLS regression models are estimated. The regressions use yield to maturity (YTM) as the dep

När datorn blir kemistens bästa verktyg Datorbaserade verktyg blir mer och mer vanliga i de flesta verksamheter - och kemisk syntes är inget undantag. Genom att förutspå hur kemiska reaktioner sker redan innan de testas i labbet är det möjligt att spara tid, resurser och minska miljöpåverkan. Tekniken har därmed förändrat hur kemisk syntes planeras och genomförs. I många vitt skilda branscher spThe synthesis of small organic molecules in the pharmaceutical industry necessitates efficiency and selectivity. For obtaining selectivity in C(sp2)-H functionalization, thianthrenation has emerged as a promising method for furnishing electrophilic substrates, with thianthrene acting as a linchpin that facilitates selective functionalization through subsequent displacement reactions. This thesis u

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https://www.staff.lu.se/employment/working-lund-university - 2026-04-20