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Income Taxation of Derivatives and other Financial Instruments – Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies

The aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportuni

Proper property rights for foreigners?

The development of tourism is important for Indonesia and has potential to increase economic growth. Lack of capital is a constraint that affects the growth potential negatively. However, capital gaps can be filled with foreign direct investments. Lombok is the closest neighbor to tourism flourishing Bali and has a big potential to expand its tourism industry. An international airport is planned t

An evolutionary basis for protein design and structure prediction

The sequence diversity of protein families is a result of the biophysical selection pressures that shaped their evolutionary history. Among the dominant pressures is selection for protein thermostability, which in itself is an attractive target in protein engineering because of its importance for various biopharmaceutical properties, the performance of industrial enzymes, and the ability to design

Biomass, community structure and phosphorus uptake of ectomycorrhizal fungi in response to phosphorus limitation and nitrogen deposition

Popular science summaryMycorrhizal associations Mycorrhizal fungi are organisms that live in association with plant roots and provide plants with water and nutrients in exchange for the sugars obtained during photosynthesis. In forested ecosystems mycorrhizal fungi are crucial for tree nutrition and trees rely heavily on these associations to take up key elements like nitrogen and phosphorus. As rHigh levels of nitrogen (N) deposition might result in a transition from N to phosphorus (P) limitation in high latitude forests. Thiscould have fundamental consequences for forest production, nutrient acquisition and nutrient leaching.I studied a Norway spruce forest in a region of high N deposition in southwest Sweden and added N, P or N+P to force thesystem to N or P limitation. I studied tree

Closed-Loop Combustion Control for a 6-Cylinder Port-Injected Natural-gas Engine

High EGR rates combined with turbocharging has been identified as a promising way to increase the maximum load and efficiency of heavy-duty spark ignition engines. With stoichiometric conditions a three-way catalyst can be used which means that regulated emissions can be kept at very low levels. Obtaining reliable spark ignition is difficult however with high pressure and dilution. There will be a

A risk perspective on common operational pictures : A case study of the Swedish Counties’ Coordination Office for the Covid-19 respons

The Covid-19 crisis has led to widespread impacts on society, not only in terms of high death tolls, but also in terms of cascading effects for essentially all societal sectors; especially due to all measures taken to reduce the spread of the disease. A range of actors have become involved in the response to the pandemic and to ensure appropriate actions being taken, these actors need good situatiThe Covid-19 crisis has led to widespread impacts on society, not only in terms of high death tolls, but also in terms of cascading effects for essentially all societal sectors; especially due to all measures taken to reduce the spread of the disease. A range of actors have become involved in the response to the pandemic and to ensure appropriate actions being taken, these actors need good situati

Algorithm-Architecture Co-Design for Digital Front-Ends in Mobile Receivers

The methodology behind this work has been to use the concept of algorithm-hardware co-design to achieve efficient solutions related to the digital front-end in mobile receivers. It has been shown that, by looking at algorithms and hardware architectures together, more efficient solutions can be found; i.e., efficient with respect to some design measure. In this thesis the main focus have been plac

Testing and Modelling of Electrical Traction Machines : Performance Characterisation with Measurements from Transient Operation

This thesis presents methods to derive and model the performance characteristics of interior permanent magnet machines – a machine type which is commonly used for propulsion of electrical vehicles. The thesis divides the performance characteristics into three subcategories: The electromagnetic properties, the loss profile and the thermal behaviour of the machines. One separate characterisation met

Acknowledging Existential Sustainability in Social Work

This is an explorative and, at times, tentative text on the potential meanings and uses of the concept Existential Sustainability in social work and social work research. The overall argument is that to create a positive change in the lives of people in general, service users more specifically, and to sustain such change over time, it is necessary to acknowledge an existential dimension and existe

Regler Om Fusk (1)

1 (2) 2019-08-09 Postadress Box 207 221 00 Lund Besöksadress Lilla Gråbrödersgatan 4 Telefon 046 – 222 11 26 (direkt) 046 – 222 00 00 (växel) Webbadress www.jur.lu.se Vad gäller vid misstänkt fusk? Vi ser allvarligt på fusk Vi arbetar aktivt med att motverka fusk vid examination på Juridiska fakultetens nät- kurser. Om vi misstänker fusk är vi enligt 10 kap. 9 § högskoleförordningen skyld

https://www.jur.lu.se/sites/jur.lu.se/files/2023-09/Regler%20om%20fusk%20(1).pdf - 2026-06-03

Psp 181121 nr8 protokoll mu o bilaga

PROTOKOLL 8:2018 Dnr STYR 2018/ 1781 LUNDS UNIVERSITET lnstitutionen for psyko log i Ledningsgruppen for psykologprogrammet Sammantradesdatum 2018-11-21 Narvarande ledamoter Martin Wolgast Kristian Almquist Maja Bengtsson Strath Bengt Brattgard Daiva Daukantaite Tomas Jungert Christopher Mathieu Berti! Persson Susanna Vestberg Anita Lennerstedt Anmalt forhinder Jonas Bjarehed Gorana Holm Maria Hol

https://www.psy.lu.se/sites/psy.lu.se/files/psp_181121_nr8_protokoll_mu_o_bilaga.pdf - 2026-06-03

Stjärnornas fred - En analys av samtiden och hur gällande rätt kan utvecklas

Det går att konstatera att regleringen av rymden befinner sig i en form av rättsligt vakuum. Det saknas idag en tydliga normer för användningen av rymden. Tolkningar av de få traktat som ratificerats av majoritetens av världens länder är vaga och ofta intetsägande. Samtidigt håller en ny rymdkapplöpning på att växa fram. Den här gången har kommersiella aktörer lagt sig i framkant i väst medan glob

Purchasing and Digitalization in an era of Turbulence

Background: This research delves into the uncertainties and challenges encountered in global supply chain operations, exacerbated by unpredictable events such as the COVID-19 pandemic and the 2021 Suez Canal obstruction. These disruptions can lead to stock-outs, poor capacity utilization, and the need for expensive buffers. The study centers on Duni, an international company present in over 20 cou

Luvre-1231999enemaragggenomlysare

Namnl.st-29 175 ORNIS SVECICA 9:175–178, 1999 Flockstorlek och tidspann hos inflygande starar Sturnus vulgaris till övernattningsplatsen Abstract THOMAS KARLSSON & HENRIK LERNER We studied a small communal roost of starlings situated in an urban area. On 14 evenings between 16 June 1993 and 7 July 1994 we recorded 824 flocks with 11,388 individuals. The roost had most starlings per night (more tha

https://www.luvre.lu.se/sites/luvre.lu.se/files/luvre-1231999enemaragggenomlysare.pdf - 2026-06-03

Masterht15-application 3

Page 1 University Admissions in Sweden FE 20102 839 87 Östersund Sweden . Notification of Selection Results International Master Programmes Autumn Semester 2015 2015-03-24 Application no. Personal code no. Date of birth 7532938 19940529-F247 5/29/94 ANUJA DEVARAJAN SNY COSMOS OVERSEAS EDU CONSULTANTS NEW NO. 26, OLD NO.25, SRIRAM COLONY, ABIRAMAPURAM 600018CHENNAI INDIEN Notification of Selection

https://www.luaccommodation.lu.se/sites/luaccommodation.lu.se/files/masterht15-application_3.pdf - 2026-06-03

Public defence of theses and degree certificates for external phd students 2017-01-25

Brevmall Facul ty o f F ine and Performing Ar ts Public defence of theses and degree certificates in research studies This guide is designed to support the public defence process of doctoral students admitted under a special agreement on research studies at the Lund University Faculty of Fine and Performing Arts, and - doctoral students admitted to the national graduate school in the arts, Konstnä

https://www.arts.lu.se/sites/arts.lu.se/files/public_defence_of_theses_and_degree_certificates_for_external_phd_students_2017-01-25.pdf - 2026-06-03

Public defence of theses and degree certificates for external phd students lucris 2016

Brevmall Facul ty o f F ine and Performing Ar ts Public defence of theses and degree certificates in research studies This guide is designed to support the public defence process of doctoral students admitted under a special agreement on research studies at the Lund University Faculty of Fine and Performing Arts, and - doctoral students admitted to the national graduate school in the arts, Konstnä

https://www.arts.lu.se/sites/arts.lu.se/files/public_defence_of_theses_and_degree_certificates_for_external_phd_students_lucris_2016.pdf - 2026-06-03